Supplementary Provisions, Article 30Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
第三十条（相続税及び贈与税の特例に関する経過措置）
The provisions of Article 69-3, paragraphs (1) and (2) of the New Act apply to inheritance tax on small-scale residential land, etc. prescribed in paragraph (1) of that Article that has been acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this paragraph) on or after January 1, 1992, and with regard to inheritance tax on small-scale residential land, etc. prescribed in Article 69-3, paragraph (1) of the Former Act that was acquired by inheritance or bequest before that date, the provisions then in force continue to govern.
新法第六十九条の三第一項及び第二項の規定は、平成四年一月一日以後に相続又は遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下この項において同じ。）により取得した同条第一項に規定する小規模宅地等に係る相続税について適用し、同日前に相続又は遺贈により取得した旧法第六十九条の三第一項に規定する小規模宅地等に係る相続税については、なお従前の例による。
The provisions of Article 70-3, paragraph (1) of the New Act apply to gift tax on property acquired by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter in this paragraph) on or after January 1, 1992, and with regard to gift tax on property acquired by gift before that date, the provisions then in force continue to govern.
新法第七十条の三第一項の規定は、平成四年一月一日以後に贈与（贈与者の死亡により効力を生ずる贈与を除く。以下この項において同じ。）により取得した財産に係る贈与税について適用し、同日前に贈与により取得した財産に係る贈与税については、なお従前の例による。