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Supplementary Provisions, Article 25Transitional Measures Concerning Deduction of Debts
第二十五条（債務控除に関する経過措置）
Article 14, paragraph (2) of the New Inheritance Tax Act applies to inheritance tax on property acquired by inheritance or bequest on or after April 1, 1989, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that day.
新相続税法第十四条第二項の規定は、昭和六十四年四月一日以後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.