Supplementary Provisions, Article 20Transitional Measures on the Submission of Statements
第二十条（調書の提出に関する経過措置）
The provisions of Article 59, paragraphs (4) and (6) (limited to the part concerning paragraph (4) of that Article) of the New Inheritance Tax Act apply to statements prescribed in paragraph (4) of that Article to be submitted on or after January 1, 2014.
新相続税法第五十九条第四項及び第六項（同条第四項に係る部分に限る。）の規定は、平成二十六年一月一日以後に提出すべき同条第四項に規定する調書について適用する。
The provisions of Article 59, paragraphs (5) and (6) of the New Inheritance Tax Act (limited to the part relating to paragraph (5) of that Article) apply to an optical disc or similar medium prescribed in paragraph (4) of that Article that is submitted on or after January 1, 2014, and the provisions then in force continue to govern an optical disc or similar medium prescribed in Article 59, paragraph (4) of the Former Inheritance Tax Act that was submitted before that date.
新相続税法第五十九条第五項及び第六項（同条第五項に係る部分に限る。）の規定は、平成二十六年一月一日以後に提出する同条第四項に規定する光ディスク等について適用し、同日前に提出した旧相続税法第五十九条第四項に規定する光ディスク等については、なお従前の例による。
With regard to the approval of the competent district director that was received on or before December 31, 2013 under Article 59, paragraph (4) of the Former Inheritance Tax Act and is prescribed in that paragraph, that approval is deemed to be the approval of the competent district director prescribed in that paragraph that was received under Article 59, paragraph (5) of the New Inheritance Tax Act, and the provisions of that paragraph apply.
平成二十五年十二月三十一日以前において旧相続税法第五十九条第四項の規定に基づき受けた同項に規定する所轄税務署長の承認については、新相続税法第五十九条第五項の規定に基づき受けた同項に規定する所轄税務署長の承認とみなして、同項の規定を適用する。