Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 2 years from the date of promulgation.
この法律は、公布の日から起算して二年を超えない範囲内において政令で定める日から施行する。
Supplementary Provisions, Article 14Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act and the Act on Special Measures Concerning Taxation
第十四条（相続税法及び租税特別措置法の一部改正に伴う経過措置）
With regard to the application of the provisions of Article 4, paragraph (1) of the Inheritance Tax Act and Article 69-6, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article in the case where an administrator of inherited property was appointed before the Effective Date pursuant to the provisions of Article 952, paragraph (1) of the Former Civil Code, the phrase "Article 958-2, paragraph (1) of the Civil Code" in those provisions is deemed to be replaced with "Article 958-3, paragraph (1) of the Civil Code prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Civil Code, etc. (Act No. 24 of 2021), in the case where the provisions then in force continue to govern pursuant to the provisions of Article 4, paragraph (5) of the Supplementary Provisions of that Act".
施行日前に旧民法第九百五十二条第一項の規定により相続財産の管理人が選任された場合における前条の規定による改正後の相続税法第四条第一項及び租税特別措置法第六十九条の六第二項の規定の適用については、これらの規定中「民法第九百五十八条の二第一項」とあるのは、「民法等の一部を改正する法律（令和三年法律第二十四号）附則第四条第五項の規定によりなお従前の例によることとされる場合における同法第一条の規定による改正前の民法第九百五十八条の三第一項」とする。