Supplementary Provisions, Article 75Transitional Measures Concerning Special Provisions on Payment in Installments, etc. of Inheritance Tax Pertaining to Planned Logging
第七十五条（計画伐採に係る相続税の延納等の特例に関する経過措置）
The provisions of Article 70-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to permission for payment in installments pertaining to a written application under the provisions of paragraph (5) of that Article submitted on or after the day following the Effective Date, and the provisions then in force continue to govern permission for payment in installments pertaining to a written application under the provisions of Article 70-7, paragraph (5) of the Former Act on Special Measures Concerning Taxation submitted before that day.
新租税特別措置法第七十条の七第一項の規定は、施行日の翌日以後に提出される同条第五項の規定による申請書に係る延納の許可について適用し、同日前に提出された旧租税特別措置法第七十条の七第五項の規定による申請書に係る延納の許可については、なお従前の例による。