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Supplementary Provisions, Article 21Transitional Measures Concerning Gift Tax
第二十一条（贈与税に関する経過措置）
The provisions of Article 70-4 of the New Act apply to gift tax in the case where facts falling under the provisions of that Article have occurred on or after April 1, 1972, and the provisions then in force continue to govern gift tax in the case where facts falling under the provisions of Article 70-4 of the Former Act occurred before that date.
新法第七十条の四の規定は、昭和四十七年四月一日以後に同条の規定に該当する事実が生じた場合における贈与税について適用し、同日前に旧法第七十条の四の規定に該当する事実が生じた場合における贈与税については、なお従前の例による。
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