Supplementary Provisions, Article 63Transitional Measures Concerning Tax Payment Grace Period for Gift Tax or Inheritance Tax on Unlisted Shares or Similar Interests
第六十三条（非上場株式等についての贈与税又は相続税の納税猶予に関する経過措置）
The provisions of Article 70-7 of the New Act on Special Measures Concerning Taxation apply to gift tax on unlisted shares or similar interests prescribed in Article 70-7, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as "unlisted shares or similar interests" through Article 65 of the Supplementary Provisions) acquired by gift (excluding a gift that takes effect upon the death of the donor; hereinafter the same applies through Article 66 of the Supplementary Provisions) on or after the Effective Date.
The provisions of Article 70-7-2 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on unlisted shares or similar interests acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; hereinafter the same applies through Article 66 of the Supplementary Provisions) on or after October 1, 2008. In this case, the provisions of Article 69-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation do not apply to the shares or capital contributions of the company pertaining to those unlisted shares or similar interests acquired by that inheritance or bequest.