Supplementary Provisions, Article 36Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
第三十六条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置）
The provisions then in force continue to govern inheritance tax in the case where, before the Effective Date, a farming heir prescribed in Article 19, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991) prior to the amendment by Article 4 has received approval from the district director prescribed in that paragraph to the effect that the farming heir is expected to make, with respect to land that falls under the specified farmland, etc. in urbanization promotion areas prescribed in that paragraph, a conversion that meets the requirements listed in the items of that paragraph.
第四条の規定による改正前の租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第六項に規定する農業相続人が施行日前に同項に規定する特定市街化区域農地等に該当するものについて同項各号に掲げる要件に該当する転用をする見込みであることにつき同項に規定する税務署長の承認を受けた場合における相続税については、なお従前の例による。