Supplementary Provisions, Article 31Transitional Measures Concerning Special Provisions on Taxation on Deemed Dividends Where Shares Pertaining to Inherited Property Are Transferred to the Unlisted Company That Issued Them
第三十一条（相続財産に係る株式をその発行した非上場会社に譲渡した場合のみなし配当課税の特例に関する経過措置）
The provisions of Article 9-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the acquisition of property prescribed in that paragraph through inheritance or bequest that commences on or after January 1, 2015, and the provisions then in force continue to govern the acquisition of property prescribed in Article 9-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation through inheritance or bequest that commenced before that date.
新租税特別措置法第九条の七第一項の規定は、平成二十七年一月一日以後に開始する相続又は遺贈による同項に規定する財産の取得について適用し、同日前に開始した相続又は遺贈による旧租税特別措置法第九条の七第一項に規定する財産の取得については、なお従前の例による。