Supplementary Provisions, Article 79Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
第七十九条（相続税及び贈与税の特例に関する経過措置）
The provisions of Article 69-4, paragraphs (3) and (6) of the New Act on Special Measures Concerning Taxation apply to inheritance tax pertaining to residential land, etc. prescribed in paragraph (1) of that Article (referred to as "residential land, etc." in the following paragraph) acquired through inheritance or bequest on or after the Effective Date, and the provisions then in force continue to govern inheritance tax pertaining to residential land, etc. prescribed in Article 69-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired through inheritance or bequest before the Effective Date.
新租税特別措置法第六十九条の四第三項及び第六項の規定は、施行日以後に相続又は遺贈により取得する同条第一項に規定する宅地等（次項において「宅地等」という。）に係る相続税について適用し、施行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四第一項に規定する宅地等に係る相続税については、なお従前の例による。
With regard to the application of the provisions of Article 69-4, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation to residential land, etc. acquired through inheritance or bequest during the period from the Effective Date to March 31, 2022, the phrase "within three years before the commencement of the succession" in that item is deemed to be replaced with "on or after April 1, 2019".
施行日から令和四年三月三十一日までの間に相続又は遺贈により取得する宅地等に係る新租税特別措置法第六十九条の四第三項第一号の規定の適用については、同号中「相続開始前三年以内」とあるのは、「平成三十一年四月一日以後」とする。
The provisions of Article 70-2-2, paragraphs (1), (4) and (10) of the New Act on Special Measures Concerning Taxation apply to gift tax pertaining to the beneficial interest in a trust prescribed in paragraph (1) of that Article, money or monies, etc. prescribed in that paragraph acquired on or after the Effective Date, and the provisions then in force continue to govern gift tax pertaining to the beneficial interest in a trust prescribed in Article 70-2-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, money or monies, etc. prescribed in that paragraph acquired before the Effective Date.
新租税特別措置法第七十条の二の二第一項、第四項及び第十項の規定は、施行日以後に取得する同条第一項に規定する信託受益権、金銭又は同項に規定する金銭等に係る贈与税について適用し、施行日前に取得した旧租税特別措置法第七十条の二の二第一項に規定する信託受益権、金銭又は同項に規定する金銭等に係る贈与税については、なお従前の例による。
With regard to the application of the provisions of Article 70-2-2 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to June 30, 2019, the phrase "and paragraphs (11) and (12)" in paragraph (2), item (i), (a) of that Article is deemed to be replaced with "and paragraph (11)", the phrase "paragraph (12), item (v)" in paragraph (6) of that Article with "paragraph (12), item (iii)", the phrase "Employment Insurance Act; the same applies in the following paragraph" in paragraph (11), item (iii) of that Article with "Employment Insurance Act", and the phrase "paragraph (12), item (iv)" in paragraphs (14) and (15) of that Article with "paragraph (12), item (ii)".
The provisions of Article 70-2-3, paragraphs (1) and (4) of the New Act on Special Measures Concerning Taxation apply to gift tax pertaining to the beneficial interest in a trust prescribed in paragraph (1) of that Article, money or monies, etc. prescribed in that paragraph acquired on or after the Effective Date, and the provisions then in force continue to govern gift tax pertaining to the beneficial interest in a trust prescribed in Article 70-2-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation, money or monies, etc. prescribed in that paragraph acquired before the Effective Date.
新租税特別措置法第七十条の二の三第一項及び第四項の規定は、施行日以後に取得する同条第一項に規定する信託受益権、金銭又は同項に規定する金銭等に係る贈与税について適用し、施行日前に取得した旧租税特別措置法第七十条の二の三第一項に規定する信託受益権、金銭又は同項に規定する金銭等に係る贈与税については、なお従前の例による。
The provisions of Article 70-2-5, paragraphs (1) and (2), Article 70-2-6, paragraphs (1) and (2), Article 70-2-7, paragraph (1) (limited to the part concerning the age requirement for a special business donee prescribed in that paragraph), Article 70-7, paragraph (2), item (iii), (a) and Article 70-7-5, paragraph (2), item (vi), (a) of the New Act on Special Measures Concerning Taxation apply to gift tax pertaining to property acquired by gift on or after April 1, 2022, and the provisions then in force continue to govern gift tax pertaining to property acquired by gift before that date.
新租税特別措置法第七十条の二の五第一項及び第二項、第七十条の二の六第一項及び第二項、第七十条の二の七第一項（同項に規定する特例事業受贈者の年齢の要件に係る部分に限る。）、第七十条の七第二項第三号イ並びに第七十条の七の五第二項第六号イの規定は、令和四年四月一日以後に贈与により取得する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。
With regard to the application of the provisions of Article 70-2-8 and Article 70-6-8, paragraph (2), item (ii), (a) of the New Act on Special Measures Concerning Taxation in the case where a gift is made during the period from the Effective Date to March 31, 2022, the phrase "18 years of age" in those provisions is deemed to be replaced with "20 years of age".
施行日から令和四年三月三十一日までの間に贈与をする場合における新租税特別措置法第七十条の二の八及び第七十条の六の八第二項第二号イの規定の適用については、これらの規定中「十八歳」とあるのは、「二十歳」とする。
With regard to the prescription of the national government's right to collect the gift tax or inheritance tax specified in each of the following items (including interest tax and delinquent tax relating to that gift tax or inheritance tax) in the case where the written notification listed in that item was submitted before April 1, 2020, notwithstanding the provisions of Article 70-4, paragraph (29), Article 70-6, paragraph (34), Article 70-6-6, paragraph (12), Article 70-7, paragraph (10) and Article 70-7-2, paragraph (11) of the New Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.
令和二年四月一日前に次の各号に掲げる届出書の提出があった場合における当該各号に定める贈与税又は相続税（当該贈与税又は相続税に係る利子税及び延滞税を含む。）の徴収を目的とする国の権利の時効については、新租税特別措置法第七十条の四第二十九項、第七十条の六第三十四項、第七十条の六の六第十二項、第七十条の七第十項及び第七十条の七の二第十一項の規定にかかわらず、なお従前の例による。
the written notification referred to in Article 70-4, paragraph (27) of the Former Act on Special Measures Concerning Taxation: the gift tax prescribed in paragraph (29) of that Article;
旧租税特別措置法第七十条の四第二十七項の届出書 同条第二十九項に規定する贈与税
the written notification referred to in Article 70-6, paragraph (32) of the Former Act on Special Measures Concerning Taxation: the inheritance tax prescribed in paragraph (34) of that Article;
旧租税特別措置法第七十条の六第三十二項の届出書 同条第三十四項に規定する相続税
the written notification referred to in Article 70-6-6, paragraph (11) of the Former Act on Special Measures Concerning Taxation: the inheritance tax equivalent to the amount of inheritance tax under a grace period prescribed in paragraph (2), item (vii), (b) of that Article;
旧租税特別措置法第七十条の六の六第十一項の届出書 同条第二項第七号ロに規定する猶予中相続税額に相当する相続税
the written notification referred to in Article 70-7, paragraph (9) of the Former Act on Special Measures Concerning Taxation: the gift tax equivalent to the amount of gift tax under a grace period prescribed in paragraph (2), item (vii), (b) of that Article;
旧租税特別措置法第七十条の七第九項の届出書 同条第二項第七号ロに規定する猶予中贈与税額に相当する贈与税
the written notification referred to in Article 70-7-2, paragraph (10) of the Former Act on Special Measures Concerning Taxation: the inheritance tax equivalent to the amount of inheritance tax under a grace period prescribed in paragraph (2), item (vii), (b) of that Article.
旧租税特別措置法第七十条の七の二第十項の届出書 同条第二項第七号ロに規定する猶予中相続税額に相当する相続税
With regard to the application of the provisions of Article 70-4-2 of the Former Act on Special Measures Concerning Taxation in the case where, at the time the provisions listed in Article 1, item (xvii) of the Supplementary Provisions come into effect, a lending listed in Article 70-4-2, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation is actually being made, the provisions then in force continue to govern.
附則第一条第十七号に掲げる規定の施行の際現に旧租税特別措置法第七十条の四の二第一項第二号に掲げる貸付けが行われている場合における同条の規定の適用については、なお従前の例による。
With regard to the application of the provisions of Article 70-6-2 of the Former Act on Special Measures Concerning Taxation in the case where, at the time the provisions listed in Article 1, item (xvii) of the Supplementary Provisions come into effect, a lending listed in Article 70-6-2, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation is actually being made, the provisions then in force continue to govern.
附則第一条第十七号に掲げる規定の施行の際現に旧租税特別措置法第七十条の六の二第一項第二号に掲げる貸付けが行われている場合における同条の規定の適用については、なお従前の例による。
The provisions of Article 70-6-8 of the New Act on Special Measures Concerning Taxation apply to gift tax pertaining to specified business assets prescribed in paragraph (2), item (i) of that Article acquired by gift on or after January 1, 2019.
新租税特別措置法第七十条の六の八の規定は、平成三十一年一月一日以後に贈与により取得をする同条第二項第一号に規定する特定事業用資産に係る贈与税について適用する。
With regard to the application of the provisions of Article 70-6-8, paragraph (10) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2020, the phrase "is not completed during the period from the time of submission of the written notification referred to in the preceding paragraph until the notification deadline of that written notification, and … from the day following that notification deadline" in that paragraph is deemed to be replaced with "is interrupted at the time of submission of the written notification referred to in the preceding paragraph, and … from the day following the notification deadline of that written notification", and the phrase "is to begin to run anew" with "is to run anew".
施行日から令和二年三月三十一日までの間における新租税特別措置法第七十条の六の八第十項の規定の適用については、同項中「から当該届出書の届出期限までの間は完成せず、当該」とあるのは「に中断し、当該届出書の」と、「その進行を始める」とあるのは「進行する」とする。
The provisions of Article 70-6-10 of the New Act on Special Measures Concerning Taxation apply to inheritance tax pertaining to specified business assets prescribed in paragraph (2), item (i) of that Article acquired through inheritance or bequest on or after January 1, 2019.
新租税特別措置法第七十条の六の十の規定は、平成三十一年一月一日以後に相続又は遺贈により取得をする同条第二項第一号に規定する特定事業用資産に係る相続税について適用する。
With regard to the application of the provisions of Article 70-6-10, paragraph (11) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2020, the phrase "is not completed during the period from the time of submission of the written notification referred to in the preceding paragraph until the notification deadline of that written notification, and … from the day following that notification deadline" in that paragraph is deemed to be replaced with "is interrupted at the time of submission of the written notification referred to in the preceding paragraph, and … from the day following the notification deadline of that written notification", and the phrase "is to begin to run anew" with "is to run anew".
施行日から令和二年三月三十一日までの間における新租税特別措置法第七十条の六の十第十一項の規定の適用については、同項中「から当該届出書の届出期限までの間は完成せず、当該」とあるのは「に中断し、当該届出書の」と、「その進行を始める」とあるのは「進行する」とする。