Supplementary Provisions
附 則
This Act comes into effect as of January 1, 1981.
この法律は、昭和五十六年一月一日から施行する。
The provisions of the Inheritance Tax Act as amended pursuant to the provisions of the preceding paragraph apply to inheritance tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter) on or after the day on which this Act comes into effect, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that day.
前項の規定による改正後の相続税法の規定は、この法律の施行の日以後に相続又は遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下同じ。）により取得した財産に係る相続税について適用し、同日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.