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Supplementary Provisions, Article 41Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
第四十一条（相続税法の一部改正に伴う経過措置）
Article 36, paragraph (3) of the Inheritance Tax Act as amended by the provisions of Article 5 applies to gift tax for which the day specified in paragraph (1), item (iii) of that Article arrives on or after the Effective Date.
第五条の規定による改正後の相続税法第三十六条第三項の規定は、施行日以後に同条第一項第三号に定める日が到来する贈与税について適用する。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.