Supplementary Provisions, Article 73Transitional Measures Concerning Special Provisions on the Calculation of the Taxable Value for Inheritance Tax of Land, etc. or Buildings, etc. Acquired, etc. within Three Years Before the Commencement of the Succession
第七十三条（相続開始前三年以内に取得等をした土地等又は建物等についての相続税の課税価格の計算の特例に関する経過措置）
The provisions of Article 69-4 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on land, etc. or buildings, etc. prescribed in paragraph (2) of that Article acquired by inheritance or bequest on or after the day following the Effective Date, or on such land, etc. or buildings, etc. acquired by gift that are subject to the provisions of Article 19 of the New Inheritance Tax Act and for which the succession relevant to that application commenced on or after that day.
新租税特別措置法第六十九条の四の規定は、施行日の翌日以後に相続若しくは遺贈により取得した同条第二項に規定する土地等若しくは建物等又は贈与により取得した当該土地等若しくは建物等のうち新相続税法第十九条の規定の適用を受けるものでその適用に係る相続が同日以後開始したものに係る相続税について適用する。