1 article
Supplementary Provisions, Article 14Transitional Provisions Concerning Gift Tax and Inheritance Tax
第十四条（贈与税及び相続税に関する経過規定）
The provisions of Articles 70-4 and 70-5 of the New Act apply to gift tax or inheritance tax in the case where facts falling under those provisions have occurred on or after January 1, 1966, and with regard to gift tax or inheritance tax in the case where facts falling under the provisions of Articles 70-4 and 70-5 of the Former Act occurred before that date, the provisions then in force continue to govern.
新法第七十条の四及び第七十条の五の規定は、昭和四十一年一月一日以後にこれらの規定に該当する事実が生じた場合における贈与税又は相続税について適用し、同日前に旧法第七十条の四及び第七十条の五の規定に該当する事実が生じた場合における贈与税又は相続税については、なお従前の例による。
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.