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Supplementary Provisions, Article 19Transitional Measures Concerning Special Provisions on Gift Tax
第十九条（贈与税の特例に関する経過措置）
The provisions of Article 70-3, paragraph (1) of the New Act apply to gift tax on property acquired by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article) on or after January 1, 1986, and with regard to gift tax on property acquired by gift before that date, the provisions then in force continue to govern.
新法第七十条の三第一項の規定は、昭和六十一年一月一日以後に贈与（贈与者の死亡により効力を生ずる贈与を除く。以下この条において同じ。）により取得した財産に係る贈与税について適用し、同日前に贈与により取得した財産に係る贈与税については、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.