Supplementary Provisions, Article 36Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
第三十六条（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 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on small-scale residential land, etc. prescribed in paragraph (1) of that Article acquired through 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, 1999, and the provisions then in force continue to govern inheritance tax on small-scale residential land, etc. prescribed in Article 69-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired through inheritance or bequest before that date.
新租税特別措置法第六十九条の三の規定は、平成十一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租税特別措置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 on Special Measures Concerning Taxation apply to gift tax on property acquired through a 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, 1999, and the provisions then in force continue to govern gift tax on property acquired through a gift before that date.
新租税特別措置法第七十条の三第一項の規定は、平成十一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。