①The provisions of Articles 69-6 through 69-8 of the New Act on Special Measures Concerning Taxation apply to inheritance tax or gift tax on property acquired by inheritance or bequest, or by gift, on or after January 1, 2017.

②In the case where there is a person who acquired property by inheritance or bequest (including a gift relating to property acquired by gift from the decedent relating to that inheritance which is subject to the provisions of Article 21-9, paragraph (3) of the Inheritance Tax Act (including as applied mutatis mutandis pursuant to Article 70-2-6, paragraph (1) or Article 70-3, paragraph (1) of the Act on Special Measures Concerning Taxation)) before the specified extraordinary Disaster occurrence date prescribed in Article 69-6, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to a date on or after April 1, 2016; referred to as the "specified extraordinary Disaster occurrence date" in the following paragraph) and before January 1, 2017, and the due date for filing the return to be filed pursuant to the provisions of Article 27, paragraph (1) of the Inheritance Tax Act relating to that inheritance or bequest falls on or after that specified extraordinary Disaster occurrence date, if, among the property that the person acquired by that inheritance or bequest and owned on that specified extraordinary Disaster occurrence date, there is specified land, etc. or specified shares, etc. prescribed in Article 69-6, paragraph (1) of the New Act on Special Measures Concerning Taxation, the person who acquired property by that inheritance or bequest may receive the application of the provisions of Articles 69-6 and 69-8 of the New Act on Special Measures Concerning Taxation.

③In the case where, among the property acquired by gift during the period from January 1, 2016 to December 31 of that year and owned on the specified extraordinary Disaster occurrence date, there is specified land, etc. or specified shares, etc. prescribed in Article 69-6, paragraph (1) of the New Act on Special Measures Concerning Taxation, the person who acquired property by that gift may receive the application of the provisions of Articles 69-7 and 69-8 of the New Act on Special Measures Concerning Taxation.

④The provisions of Article 70-2, paragraphs (8) through (13) of the New Act on Special Measures Concerning Taxation apply to gift tax on funds for housing acquisition, etc. prescribed in paragraph (2), item (v) of that Article that a specified donee prescribed in item (i) of that paragraph acquires by gift on or after January 1, 2017.

⑤A specified donee prescribed in Article 70-2, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation who has received the application of the provisions of paragraph (1) of that Article with regard to gift tax on funds for housing acquisition, etc. prescribed in paragraph (2), item (v) of that Article acquired by gift during the period from January 1, 2015 to December 31, 2016 may receive the application of the provisions of Article 70-2, paragraphs (8) through (11) of the New Act on Special Measures Concerning Taxation in the case where, due to a disaster that occurred on or after April 1, 2016 (meaning a disaster equivalent to a disaster prescribed in Article 70-2, paragraph (8), item (i) of the New Act on Special Measures Concerning Taxation; the same applies in paragraph (8)), the specified donee has become unable to use the house for residential use to which the provisions of Article 70-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation apply as a residence because of the loss of that house for residential use (including damage that makes restoration to its original state difficult through ordinary repairs; the same applies in paragraph (8) and Article 104, paragraph (2) of the Supplementary Provisions), in the case where the specified donee was unable to newly build or acquire that house for residential use, or to carry out the extension, rebuilding, etc. prescribed in paragraph (2), item (iv) of that Article, by the deadline prescribed in the items of Article 70-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, in the case where the specified donee was unable to use that house for residential use as a residence by that deadline, or in the case where the specified donee was unable to use that house for residential use as a residence by the deadline prescribed in the items of paragraph (4) of that Article.

⑥The provisions of Article 70-2-2, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to cases where the receipts, etc. prescribed in that paragraph are submitted or provided on or after June 1, 2017.

⑦The provisions of Article 70-3, paragraphs (8) through (11) of the New Act on Special Measures Concerning Taxation apply to gift tax on funds for housing acquisition, etc. prescribed in paragraph (3), item (v) of that Article that a specified donee prescribed in item (i) of that paragraph acquires by gift on or after January 1, 2017.

⑧A specified donee prescribed in Article 70-3, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation who has received the application of the provisions of paragraph (1) of that Article with regard to gift tax on funds for housing acquisition, etc. prescribed in paragraph (3), item (v) of that Article acquired by gift during the period from January 1, 2015 to December 31, 2016, in the case where, due to a disaster that occurred on or after April 1, 2016, the specified donee has become unable to use the house for residential use to which the provisions of paragraph (1) of that Article apply as a residence because of the loss of that house for residential use, in the case where the specified donee was unable to newly build or acquire that house for residential use, or to carry out the extension, rebuilding, etc. prescribed in paragraph (3), item (iv) of that Article, by the deadline prescribed in the items of paragraph (1) of that Article, in the case where the specified donee was unable to use that house for residential use as a residence by that deadline, or in the case where the specified donee was unable to use that house for residential use as a residence by the deadline prescribed in the items of paragraph (4) of that Article, may receive the application of the provisions of Article 70-3, paragraphs (8) through (11) of the New Act on Special Measures Concerning Taxation.

⑨The provisions of Article 70-6-4 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on special forest subject to forestry operations prescribed in paragraph (2), item (iii) of that Article acquired by inheritance or bequest on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on special forest subject to forestry operations prescribed in Article 70-6-4, paragraph (2), item (iii) of the Former Act on Special Measures Concerning Taxation acquired by inheritance or bequest before the Effective Date.

⑩The 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 paragraph (2), item (ii) of that Article acquired by gift on or after January 1, 2017, and the provisions then in force continue to govern gift tax on unlisted shares or similar interests prescribed in Article 70-7, paragraph (2), item (ii) of the Former Act on Special Measures Concerning Taxation acquired by gift before that date.

⑪The provisions of paragraphs (30) through (34) of Article 70-7 of the New Act on Special Measures Concerning Taxation apply by deeming the persons listed below to be successor donees prescribed in paragraph (2), item (iii) of that Article. In this case, necessary matters concerning the application of those provisions with regard to those successor donees are specified by Cabinet Order.

⑫The provisions of Article 70-7, paragraphs (30) through (34) of the New Act on Special Measures Concerning Taxation, as applied pursuant to the provisions of the preceding paragraph, apply in the case where any of the companies listed below has come to fall under any of the cases listed in the items of paragraph (30) of that Article due to a disaster, etc. prescribed in paragraph (31) of that Article that occurred on or after April 1, 2016:

⑬The 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 prescribed in paragraph (2), item (ii) of that Article acquired by inheritance or bequest on or after January 1, 2017, and the provisions then in force continue to govern inheritance tax on unlisted shares or similar interests prescribed in Article 70-7-2, paragraph (2), item (ii) of the Former Act on Special Measures Concerning Taxation acquired by inheritance or bequest before that date.

⑭The provisions of paragraphs (31) through (34) and paragraph (39) of Article 70-7-2 of the New Act on Special Measures Concerning Taxation apply by deeming the persons listed below to be successor heirs, etc. prescribed in paragraph (2), item (iii) of that Article. In this case, necessary matters concerning the application of those provisions with regard to those successor heirs, etc. are specified by Cabinet Order.

⑮The provisions of Article 70-7-2, paragraphs (31) through (34) and paragraph (39) of the New Act on Special Measures Concerning Taxation, as applied pursuant to the provisions of the preceding paragraph, apply in the case where any of the companies listed below has come to fall under any of the cases listed in the items of paragraph (31) of that Article due to a disaster, etc. prescribed in paragraph (32) of that Article that occurred on or after April 1, 2016:

⑯The provisions of Article 70-7-4 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on special gifted unlisted shares or similar interests prescribed in Article 70-7-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that are deemed to have been acquired by inheritance or bequest pursuant to the provisions of that Article on or after January 1, 2017, and the provisions then in force continue to govern inheritance tax on special gifted unlisted shares or similar interests prescribed in Article 70-7-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were deemed to have been acquired by inheritance or bequest pursuant to the provisions of that Article before that date.

⑰The provisions of Article 70-7-2, paragraphs (31) and (32) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (16) of the New Act on Special Measures Concerning Taxation and Article 70-7-2, paragraphs (33) and (34) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (17) of the New Act on Special Measures Concerning Taxation apply by deeming the persons listed below to be successor donees for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation. In this case, necessary matters concerning the application of those provisions with regard to those successor donees for inheritance are specified by Cabinet Order.

⑱The provisions of Article 70-7-2, paragraphs (31) and (32) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (16) of the New Act on Special Measures Concerning Taxation and Article 70-7-2, paragraphs (33) and (34) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (17) of the New Act on Special Measures Concerning Taxation, as applied pursuant to the provisions of the preceding paragraph, apply in the case where any of the companies listed below has come to fall under any of the cases listed in the items of Article 70-7-2, paragraph (31) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (16) of the New Act on Special Measures Concerning Taxation due to a disaster, etc. prescribed in Article 70-7-2, paragraph (32) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (16) of the New Act on Special Measures Concerning Taxation that occurred on or after April 1, 2016:

⑲The provisions of Article 70-7-10 of the New Act on Special Measures Concerning Taxation apply to gift tax on the economic benefit referred to in paragraph (1) of that Article received by a certified medical care corporation prescribed in Article 70-7-10, paragraph (1) of the New Act on Special Measures Concerning Taxation on or after the date specified in Article 1, item (xv) of the Supplementary Provisions.