Supplementary Provisions, Article 32Transitional Measures Concerning Deferment of Payment
第三十二条（延納に関する経過措置）
Article 38, paragraphs (1), (3) and (4) and Article 39, paragraph (4) of the New Inheritance Tax Act apply to permission to defer payment relating to a written application under paragraph (1) or (3) of Article 39 that is submitted on or after the day following the Effective Date, and the provisions then in force continue to govern permission to defer payment relating to a written application under Article 39, paragraph (1) or (3) of the Former Inheritance Tax Act that was submitted before that day.
新相続税法第三十八条第一項、第三項及び第四項並びに第三十九条第四項の規定は、施行日の翌日以後に提出される同条第一項又は第三項の規定による申請書に係る延納の許可について適用し、同日前に提出された旧相続税法第三十九条第一項又は第三項の規定による申請書に係る延納の許可については、なお従前の例による。