1 article
Supplementary Provisions, Article 21Transitional Measures Concerning Disclosure of the Contents of Gift Tax Returns, etc.
第二十一条（贈与税の申告内容の開示等に関する経過措置）
The provisions of Article 49-2 of the New Inheritance Tax Act apply to the disclosure of the total amount of the taxable values for gift tax prescribed in paragraph (1) of that Article that is entered in gift tax returns on property acquired by gift on or after January 1, 2003.
新相続税法第四十九条の二の規定は、平成十五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の申告書に記載された贈与税の課税価格の合計額で同条第一項に規定するものの開示について適用する。
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