Supplementary Provisions, Article 62Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
第六十二条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置）
The provisions then in force continue to govern inheritance tax in the case where an agricultural heir prescribed in Article 19, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article obtained, before the Effective Date, the approval of the district director prescribed in that paragraph with regard to the expectation that the heir will convert land that falls under the category of specified agricultural land, etc. within an urbanization promotion area prescribed in that paragraph in a manner that satisfies the requirements listed in the items of that paragraph.
前条の規定による改正前の租税特別措置法の一部を改正する法律附則第十九条第六項に規定する農業相続人が、同項に規定する特定市街化区域農地等に該当するものについて同項各号に掲げる要件に該当する転用をする見込みであることにつき施行日前に同項に規定する税務署長の承認を受けた場合における相続税については、なお従前の例による。