Supplementary Provisions, Article 18Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
第十八条（相続税法の一部改正に伴う経過措置）
The provisions of Article 58, paragraph (1) of the Inheritance Tax Act as amended by the provisions of Article 5 apply to the case where the Minister of Justice receives the provision of the notification information, etc. prescribed in that paragraph on or after the day specified in Article 1, item (viii) of the Supplementary Provisions, and the provisions then in force continue to govern the case where, before that day, the mayor of a municipality or any other person in charge of affairs relating to family registers referred to in Article 58, paragraph (1) of the Inheritance Tax Act before amendment by the provisions of Article 5 has accepted a notification of death or disappearance referred to in that paragraph.
第五条の規定による改正後の相続税法第五十八条第一項の規定は、附則第一条第八号に定める日以後に法務大臣が同項に規定する届書等情報の提供を受ける場合について適用し、同日前に第五条の規定による改正前の相続税法第五十八条第一項の市町村長その他戸籍に関する事務をつかさどる者が同項の死亡又は失踪に関する届書を受理した場合については、なお従前の例による。