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Supplementary Provisions, Article 74Transitional Measures Concerning Tax Exemption, etc. on Inheritance Tax Where Inherited Property Has Been Donated to the State, etc.
第七十四条（国等に対して相続財産を贈与した場合等の相続税の非課税等に関する経過措置）
The provisions of Article 70, paragraphs (3) through (5) and Article 70-2, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to inheritance tax on property acquired by inheritance or bequest on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before the Effective Date.
新租税特別措置法第七十条第三項から第五項まで並びに第七十条の二第一項及び第二項の規定は、施行日以後に相続又は遺贈により取得した財産に係る相続税について適用し、施行日前に相続又は遺贈により取得した財産に係る相続税については、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.