1 article
Supplementary Provisions, Article 20Transitional Measures Concerning the Special Provisions on Time Limits for Reassessment, Determination, etc. of Gift Tax
第二十条（贈与税の更正、決定等の期間制限の特則に関する経過措置）
The provisions of Article 36 of the New Inheritance Tax Act apply to gift tax on property acquired by gift on or after January 1, 2004, and the provisions then in force continue to govern gift tax on property acquired by gift before that date.
新相続税法第三十六条の規定は、平成十六年一月一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、同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。
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.