Supplementary Provisions, Article 63Transitional Measures Concerning Special Provisions on Taxation on Capital Gains Pertaining to Inherited Property
第六十三条（相続財産に係る譲渡所得の課税の特例に関する経過措置）
The provisions of Article 39 of the New Act on Special Measures Concerning Taxation apply to the transfer of assets prescribed in paragraph (1) of that Article in the case where an individual acquires property prescribed in that paragraph through an inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this paragraph and in Article 128 of the Supplementary Provisions) that commences on or after January 1, 2015, and the provisions then in force continue to govern the transfer of assets prescribed in Article 39, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where an individual acquired property prescribed in that paragraph through an inheritance or bequest that commenced before that date.
新租税特別措置法第三十九条の規定は、個人が平成二十七年一月一日以後に開始する相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下この項及び附則第百二十八条において同じ。）による新租税特別措置法第三十九条第一項に規定する財産の取得をする場合における同項に規定する資産の譲渡について適用し、個人が同日前に開始した相続又は遺贈による旧租税特別措置法第三十九条第一項に規定する財産の取得をした場合における同項に規定する資産の譲渡については、なお従前の例による。
With regard to the application of the provisions of Article 39, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from January 1, 2015 to December 31, 2016, the phrase "Article 31, paragraph (1)" in that paragraph is deemed to be replaced with "Article 33, paragraph (3), item (i)".
平成二十七年一月一日から平成二十八年十二月三十一日までの間における新租税特別措置法第三十九条第一項の規定の適用については、同項中「第三十一条第一項」とあるのは、「第三十三条第三項第一号」とする。