Supplementary Provisions, Article 37Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
第三十七条（相続税法の一部改正に伴う経過措置）
The provisions of Article 38, paragraph (4) of the Inheritance Tax Act as amended by the provisions of Article 5 (referred to as the "New Inheritance Tax Act" in this Article) apply to permission to defer payment relating to a written application under Article 39, paragraph (1) of the New Inheritance Tax Act that is submitted on or after April 1, 2015, and the provisions then in force continue to govern permission to defer payment relating to a written application under Article 39, paragraph (1) of the Inheritance Tax Act prior to amendment by the provisions of Article 5 that was submitted before that day.
第五条の規定による改正後の相続税法（以下この条において「新相続税法」という。）第三十八条第四項の規定は、平成二十七年四月一日以後に提出される新相続税法第三十九条第一項の申請書に係る延納の許可について適用し、同日前に提出された第五条の規定による改正前の相続税法第三十九条第一項の申請書に係る延納の許可については、なお従前の例による。
The provisions of Article 59, paragraph (6) of the New Inheritance Tax Act apply to the matters to be stated, prescribed in paragraph (4) of that Article, in a statement prescribed in that paragraph that is provided on or after the Effective Date.
新相続税法第五十九条第六項の規定は、施行日以後に提供する同条第四項に規定する調書の同項に規定する記載事項について適用する。