1 article
Supplementary Provisions, Article 17Transitional Measures Concerning Addition to the Amount of Inheritance Tax and Deduction for Successive Inheritance
第十七条（相続税額の加算及び相次相続控除に関する経過措置）
The provisions of Articles 18 and 20 of the New Inheritance Tax Act apply to inheritance tax on property acquired by inheritance or bequest on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before the Effective Date.
新相続税法第十八条及び第二十条の規定は、施行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、施行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.