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Supplementary Provisions, Article 30Transitional Measures Concerning Non-taxable Property for Gift Tax
第三十条（贈与税の非課税財産に関する経過措置）
Article 21-3, paragraph (1) of the New Inheritance Tax Act applies to gift tax on property acquired by gift on or after the Effective Date, and the provisions then in force continue to govern gift tax on property acquired by gift before the Effective Date.
新相続税法第二十一条の三第一項の規定は、施行日以後に贈与により取得した財産に係る贈与税について適用し、施行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。
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