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Supplementary Provisions, Article 54Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
第五十四条（相続税法の一部改正に伴う経過措置）
With regard to the application of the provisions of the Inheritance Tax Act to short-term Shoko Chukin bonds issued by a pre-conversion corporation before the Effective Date, those short-term Shoko Chukin bonds are deemed to be short-term corporate bonds, etc. prescribed in Article 41, paragraph (3) of that Act.
施行日前に転換前の法人が発行した短期商工債についての相続税法の規定の適用については、当該短期商工債を同法第四十一条第三項に規定する短期社債等とみなす。
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