Supplementary Provisions
附 則
This Act comes into effect on April 1, 1954.
この法律は、昭和二十九年四月一日から施行する。
Unless otherwise specially provided for in these Supplementary Provisions, the provisions of the Inheritance Tax Act as amended by this Act (hereinafter referred to as "the New Act") (excluding the provisions of Article 35-2) apply to inheritance tax or gift tax on property acquired by inheritance, bequest or gift on or after January 1, 1954, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired by inheritance, bequest or gift before that day.
この法律による改正後の相続税法（以下「新法」という。）の規定（第三十五条の二の規定を除く。）は、この附則において特別の定のあるものを除く外、昭和二十九年一月一日以後に相続、遺贈又は贈与に因り取得した財産に係る相続税又は贈与税から適用し、同日前に相続、遺贈又は贈与に因り取得した財産に係る相続税又は贈与税については、なお従前の例による。
The provisions of Articles 51 and 52 of the New Act apply to the amount of interest tax relating to the amount of inheritance tax or amount of gift tax whose due date for payment prescribed in Article 33, paragraphs (1) through (3) or Article 37 of the Inheritance Tax Act arrives on or after the day on which this Act comes into effect, and the provisions then in force continue to govern the amount of interest tax relating to the amount of inheritance tax or amount of gift tax whose due date for payment arrived before that day. In this case, with regard to the application of those provisions where the day on which one year has elapsed as prescribed in Article 51, paragraph (1), item (iii) or the main clause of paragraph (3) of the New Act falls before the day on which this Act comes into effect, and where the day on which one year has elapsed from the day following the starting date prescribed in paragraph (2), item (ii) or (iii) of that Article or paragraph (3), item (ii) or (iii) of that Article falls before the day on which this Act comes into effect, the number of days to be deducted from the number of days forming the basis for calculating the amount of interest tax is to be counted from the day on which this Act comes into effect.
新法第五十一条及び第五十二条の規定は、この法律の施行の日以後に相続税法第三十三条第一項から第三項まで又は第三十七条に規定する納期限の到来する相続税額又は贈与税額に係る利子税額について適用し、同日前にこれらの納期限の到来した相続税額又は贈与税額に係る利子税額については、なお従前の例による。この場合において、新法第五十一条第一項第三号又は第三項本文に規定する一年を経過した日がこの法律の施行の日前であるとき、及び同条第二項第二号若しくは第三号又は同条第三項第二号若しくは第三号に規定する起算日の翌日から一年を経過した日がこの法律の施行の日前であるときにおけるこれらの規定の適用については、利子税額の計算の基礎となる日数から控除すべき日数は、この法律の施行の日から起算するものとする。
The provisions of Article 53 of the New Act apply to the amount of penalty tax for understatement for which notice of determination is given on or after the day on which this Act comes into effect, and the provisions then in force continue to govern the amount of penalty tax for understatement for which notice of determination was given before that day.
新法第五十三条の規定は、この法律の施行の日以後に決定の通知をする過少申告加算税額について適用し、同日前に決定の通知がされた過少申告加算税額については、なお従前の例による。
Where a person who has acquired property by inheritance (including a universal legacy and a bequest from the decedent to an heir) on or after January 1, 1954, or the heir or universal legatee of that person, is required to file a return pursuant to the provisions of Article 27 of the Inheritance Tax Act before the day on which this Act comes into effect, and those persons have, before that day, filed a return pursuant to the provisions of that Act or have received a determination pursuant to the provisions of Article 35 of that Act, if the taxable value or amount of inheritance tax relating to that return or determination has become excessive due to the provisions of Article 3, Article 12, Article 18 or Article 26-2 of the New Act, those persons may, only within two months after this Act comes into effect, file with the district director who received that return or the district director who made that determination a request to make a reassessment of the matters that have become excessive.
昭和二十九年一月一日以後に相続（包括遺贈及び被相続人からの相続人に対する遺贈を含む。）に因り財産を取得した者又はその相続人若しくは包括受遺者がこの法律の施行の日前に相続税法第二十七条の規定により申告書を提出すべき場合であつて、且つ、これらの者が同日前に同法の規定による申告書を提出し、又は同法第三十五条の規定による決定を受けている場合において、その申告又は決定に係る課税価格又は相続税額が新法第三条、第十二条、第十八条又は第二十六条の二の規定に因り過大となることとなつたときは、これらの者は、この法律の施行後二月以内に限り、当該申告書を提出した税務署長又は当該決定をした税務署長に対し、その過大となつた事項につき更正をなすべき旨の請求をすることができる。
A request for reassessment under the provisions of the preceding paragraph is deemed to be a request for reassessment under the provisions of Article 32 of the Inheritance Tax Act.