Search

Search provisions, jump to a law or an article

1 article

Supplementary Provisions, Article 19Transitional Provisions Concerning Special Provisions on the Inheritance Tax Act

第十九条(相続税法の特例に関する経過規定)

The provisions of Chapter IV of the New Act apply to inheritance tax on an inheritance that commenced on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on an inheritance that commenced before that date.

新法第四章の規定は、施行日以後に開始した相続に係る相続税について適用し、同日前に開始した相続に係る相続税については、なお従前の例による。

© 2026 japanlaw.orgA copy for reading and reference — not an official source, and not legal advice. Only the Japanese text published by the government has legal effect.SourcesTermsPrivacy