Supplementary Provisions, Article 12Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
第十二条（相続税法の一部改正に伴う経過措置）
With regard to a public interest trust prescribed in Article 1 of the Act on Charitable Trust prior to the amendment by the Act on Public Interest Trusts (excluding one that has received transition authorization), the provisions of Article 21-3, paragraph (1), item (iv) of the Inheritance Tax Act prior to the amendment by the provisions of Article 3, and of paragraph (24) of the Supplementary Provisions of that Act, remain in force. In this case, the phrase "Article 78, paragraph (3) (Donation Deduction) of the Income Tax Act" in Article 21-3, paragraph (1), item (iv) is deemed to be replaced with "Article 3, paragraph (1) (Transitional Measures Concerning Donation Deduction) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024)", and the phrase "Act on Charitable Trust" in paragraph (24) of the Supplementary Provisions is deemed to be replaced with "in the case where the provisions then in force continue to govern pursuant to the provisions of Article 2, paragraph (2) (Transitional Measures Concerning the Application, etc. of the Act on Public Interest Trusts) of the Supplementary Provisions of the Act on Public Interest Trusts (Act No. 30 of 2024), the Act on Charitable Trust prior to the amendment by that Act".
公益信託に関する法律による改正前の公益信託ニ関スル法律第一条に規定する公益信託（移行認可を受けたものを除く。）については、第三条の規定による改正前の相続税法第二十一条の三第一項第四号及び附則第二十四項の規定は、なおその効力を有する。この場合において、同号中「所得税法第七十八条第三項（寄附金控除）」とあるのは「所得税法等の一部を改正する法律（令和六年法律第八号）附則第三条第一項（寄附金控除に関する経過措置）」と、同項中「公益信託ニ関スル法律」とあるのは「公益信託に関する法律（令和六年法律第三十号）附則第二条第二項（公益信託に関する法律の適用等に関する経過措置）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同法による改正前の公益信託ニ関スル法律」とする。