Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2013; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
この法律は、平成二十五年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
Omitted
略
the following provisions: January 1, 2015;
次に掲げる規定 平成二十七年一月一日
Omitted
略
the provisions of Article 3 (excluding the provisions amending Article 1-3, item (ii) of the Inheritance Tax Act in that Article, the provisions amending Article 1-4, item (ii) of that Act, and the provisions amending Article 21-4 (including its heading) of that Act) and the provisions of Articles 10, 12 and 13 of the Supplementary Provisions;
Supplementary Provisions, Article 10General Principle of Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
第十条（相続税法の一部改正に伴う経過措置の原則）
The provisions concerning inheritance tax in the Inheritance Tax Act as amended by the provisions of Article 3 (referred to as the "New Inheritance Tax Act" through Article 14 of the Supplementary Provisions) apply, except as otherwise provided in these Supplementary Provisions, to inheritance tax on property to be acquired by inheritance or bequest (including a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter) on or after January 1, 2015, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that date.
第三条の規定による改正後の相続税法（以下附則第十四条までにおいて「新相続税法」という。）の相続税に関する規定は、この附則に別段の定めがあるものを除き、平成二十七年一月一日以後に相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下同じ。）により取得する財産に係る相続税について適用し、同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。
The provisions concerning gift tax in the New Inheritance Tax Act apply, except as otherwise provided in these Supplementary Provisions, to gift tax on property to be acquired by gift (excluding a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter) on or after January 1, 2015, and the provisions then in force continue to govern gift tax on property acquired by gift before that date.
新相続税法の贈与税に関する規定は、この附則に別段の定めがあるものを除き、平成二十七年一月一日以後に贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下同じ。）により取得する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。
Supplementary Provisions, Article 11Transitional Measures Concerning Persons Liable for Inheritance Tax and Gift Tax
第十一条（相続税及び贈与税の納税義務者に関する経過措置）
The provisions of Article 1-3, item (ii) and Article 1-4, item (ii) of the New Inheritance Tax Act apply to inheritance tax or gift tax on property to be acquired by inheritance or bequest, or by gift, on or after the Effective Date, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired by inheritance or bequest, or by gift, before the Effective Date.
新相続税法第一条の三第二号及び第一条の四第二号の規定は、施行日以後に相続若しくは遺贈又は贈与により取得する財産に係る相続税又は贈与税について適用し、施行日前に相続若しくは遺贈又は贈与により取得した財産に係る相続税又は贈与税については、なお従前の例による。
Supplementary Provisions, Article 12Transitional Measures Concerning Deduction for Minors
第十二条（未成年者控除に関する経過措置）
In the case where a person who falls under Article 19-3, paragraph (1) of the New Inheritance Tax Act is a person who has received the application of Article 19-3, paragraph (1) or (2) of the Inheritance Tax Act prior to the amendment by the provisions of Article 3 (referred to as the "Former Inheritance Tax Act" through Article 14 of the Supplementary Provisions) with respect to inheritance tax on property acquired by inheritance or bequest before January 1, 2015, by that person or by the person under a duty of support prescribed in paragraph (2) of that Article, the amount that that person or that person under a duty of support may deduct pursuant to Article 19-3, paragraph (1) or (2) of the New Inheritance Tax Act is, notwithstanding paragraph (3) of that Article, the amount up to the amount obtained by deducting the total of the amounts already deducted under Article 19-3, paragraph (1) or (2) of the Former Inheritance Tax Act or Article 19-3, paragraph (1) or (2) of the New Inheritance Tax Act from the amount that could be deducted if paragraph (1) of that Article were applied to that inheritance tax (if the person has received the deduction under Article 19-3, paragraph (1) or (2) of the Former Inheritance Tax Act two or more times, the amount that could be deducted if Article 19-3, paragraph (1) of the New Inheritance Tax Act were applied at the time of first acquiring property by inheritance or bequest).
新相続税法第十九条の三第一項の規定に該当する者が、その者又は同条第二項に規定する扶養義務者の平成二十七年一月一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第三条の規定による改正前の相続税法（以下附則第十四条までにおいて「旧相続税法」という。）第十九条の三第一項又は第二項の規定の適用を受けたことがある者である場合には、その者又はその扶養義務者が新相続税法第十九条の三第一項又は第二項の規定による控除を受けることができる金額は、同条第三項の規定にかかわらず、当該相続税について同条第一項の規定を適用するとしたならば控除を受けることができる金額（二回以上旧相続税法第十九条の三第一項又は第二項の規定による控除を受けた場合には、最初に相続又は遺贈により財産を取得した際に新相続税法第十九条の三第一項の規定を適用するとしたならば控除を受けることができる金額）から既に旧相続税法第十九条の三第一項若しくは第二項又は新相続税法第十九条の三第一項若しくは第二項の規定による控除を受けた金額の合計額を控除した金額に達するまでの金額とする。
Supplementary Provisions, Article 13Transitional Measures Concerning Deduction for Persons with Disabilities
第十三条（障害者控除に関する経過措置）
In the case where a person with a disability prescribed in Article 19-4, paragraph (1) of the New Inheritance Tax Act who falls under that paragraph is a person who, with respect to inheritance tax on property acquired by inheritance or bequest before January 1, 2015, by that person or by the person under a duty of support prescribed in Article 19-3, paragraph (2) of the New Inheritance Tax Act as applied mutatis mutandis pursuant to paragraph (3) of Article 19-4, has received the application of Article 19-4, paragraph (1) of the Former Inheritance Tax Act, the Inheritance Tax Act prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), the Inheritance Tax Act prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 109 of 1988), the Inheritance Tax Act prior to the amendment by the Act Partially Amending the Inheritance Tax Act (Act No. 15 of 1975), or the Inheritance Tax Act prior to the amendment by the Act Partially Amending the Inheritance Tax Act (Act No. 6 of 1973) (collectively referred to as the "Former Act" in this Article), or of Article 19-3, paragraph (2) of the Former Act as applied mutatis mutandis pursuant to paragraph (3) of Article 19-4, the amount that that person or that person under a duty of support may deduct pursuant to Article 19-4, paragraph (1) of the New Inheritance Tax Act or Article 19-3, paragraph (2) of the New Inheritance Tax Act as applied mutatis mutandis pursuant to paragraph (3) of Article 19-4 is, notwithstanding paragraph (3) of that Article, the amount up to the amount obtained by deducting the total of the amounts already deducted under Article 19-4, paragraph (1) of the Former Act or Article 19-3, paragraph (2) of the Former Act as applied mutatis mutandis pursuant to paragraph (3) of Article 19-4, or Article 19-4, paragraph (1) of the New Inheritance Tax Act or Article 19-3, paragraph (2) of the New Inheritance Tax Act as applied mutatis mutandis pursuant to paragraph (3) of Article 19-4 from the amount that could be deducted if Article 19-4, paragraph (1) of the New Inheritance Tax Act were applied to that inheritance tax (if the person has received the deduction under Article 19-4, paragraph (1) of the Former Act or Article 19-3, paragraph (2) of the Former Act as applied mutatis mutandis pursuant to paragraph (3) of Article 19-4 two or more times, the amount that could be deducted if Article 19-4, paragraph (1) of the New Inheritance Tax Act were applied at the time of first acquiring property by inheritance or bequest).
新相続税法第十九条の四第一項の規定に該当する同項に規定する障害者が、その者又は同条第三項において準用する新相続税法第十九条の三第二項に規定する扶養義務者の平成二十七年一月一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旧相続税法、所得税法等の一部を改正する法律（平成二十二年法律第六号）第三条の規定による改正前の相続税法、所得税法等の一部を改正する法律（昭和六十三年法律第百九号）第三条の規定による改正前の相続税法、相続税法の一部を改正する法律（昭和五十年法律第十五号）による改正前の相続税法又は相続税法の一部を改正する法律（昭和四十八年法律第六号）による改正前の相続税法（以下この条において「旧法」と総称する。）第十九条の四第一項又は同条第三項において準用する旧法第十九条の三第二項の規定の適用を受けたことがある者である場合には、その者又はその扶養義務者が新相続税法第十九条の四第一項又は同条第三項において準用する新相続税法第十九条の三第二項の規定による控除を受けることができる金額は、同条第三項の規定にかかわらず、当該相続税について新相続税法第十九条の四第一項の規定を適用するとしたならば控除を受けることができる金額（二回以上旧法第十九条の四第一項又は同条第三項において準用する旧法第十九条の三第二項の規定による控除を受けた場合には、最初に相続又は遺贈により財産を取得した際に新相続税法第十九条の四第一項の規定を適用するとしたならば控除を受けることができる金額）から既に旧法第十九条の四第一項若しくは同条第三項において準用する旧法第十九条の三第二項又は新相続税法第十九条の四第一項若しくは同条第三項において準用する新相続税法第十九条の三第二項の規定による控除を受けた金額の合計額を控除した金額に達するまでの金額とする。
Supplementary Provisions, Article 14Transitional Measures Concerning Non-taxation of Gift Tax for a Specified Person with a Disability
第十四条（特定障害者に対する贈与税の非課税に関する経過措置）
The provisions of Article 21-4 of the New Inheritance Tax Act apply to a trust prescribed in paragraph (1) of that Article that is made on or after the Effective Date under a trust contract for the support of a specified person with a disability prescribed in that paragraph, and the provisions then in force continue to govern a trust prescribed in Article 21-4, paragraph (1) of the Former Inheritance Tax Act that was made before the Effective Date under a trust contract for the support of a person with a particular disability prescribed in that paragraph.
新相続税法第二十一条の四の規定は、施行日以後にされる同条第一項に規定する特定障害者扶養信託契約に基づく同項の信託について適用し、施行日前にされた旧相続税法第二十一条の四第一項に規定する特別障害者扶養信託契約に基づく同項の信託については、なお従前の例による。
Supplementary Provisions, Article 106Transitional Measures Concerning the Application of Penal Provisions
第百六条（罰則の適用に関する経過措置）
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
Supplementary Provisions, Article 107Delegation to Cabinet Order
第百七条（政令への委任）
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
Supplementary Provisions, Article 108Review
第百八条（検討）
Based on the following basic directions, the government is to conduct a review, including of revenue sources, of the tax measures related to items (i), (iii), and (iv) during fiscal 2013 and of the tax measures related to item (ii) during fiscal 2014, and is to take the necessary measures based on the results:
reviewing the approach to tax measures for donations to universities and other donations, including their scope, while taking into account the effects and other results of the measures taken so far;
大学に対する寄附金その他の寄附金に係る税制上の措置の在り方について、これまで講じられた措置の効果等を踏まえつつ、対象範囲を含め、検討すること。
reviewing the approach to the special provisions on deducting specific expenses of salary income earners, including the criteria for determining applicability (meaning the amounts specified in the items of Article 57-2, paragraph (1) of the Income Tax Act for the categories of cases set forth in those items) and the scope of deductible expenses, from the perspective of reducing the burden on salary income earners and expanding the opportunities to deduct actual expenses, while taking into account the effects and other results of the measures taken so far;
給与所得者の特定支出の控除の特例の在り方について、給与所得者の負担軽減及び実額控除の機会拡大の観点から、これまで講じられた措置の効果等を踏まえつつ、適用判定の基準（所得税法第五十七条の二第一項各号に掲げる場合の区分に応じ当該各号に定める金額をいう。）及び控除対象の範囲を含め、検討すること。
reviewing the approach to the special provisions on taxation of entertainment and similar expenses, including their scope of application, from the perspective of revitalizing the economy through expanded consumption, while also taking into account that those special provisions are specified in the Act on Special Measures Concerning Taxation;
交際費等の課税の特例の在り方について、当該特例が租税特別措置法で定められていることも踏まえ、消費の拡大を通じた経済の活性化を図る観点から、その適用範囲を含め、検討すること。
reviewing gift tax, including clarifying the scope of nontaxable property for expenses required for marriage, childbirth, or education and the like, from the perspectives of encouraging the early transfer of assets held by elderly persons to younger generations to revitalize the economy through expanded consumption, and of preventing disparities from becoming entrenched, among others.
贈与税について、高齢者が保有する資産の若年世代への早期移転を促し、消費の拡大を通じた経済の活性化を図る観点、格差の固定化の防止等の観点から、結婚、出産又は教育に要する費用等の非課税財産の範囲の明確化も含め、検討すること。