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Supplementary Provisions, Article 16Transitional Measures Concerning Special Provisions on Requests for Reassessment Where the Acquisition Cost of Securities, etc. Acquired by Inheritance Has Changed or in Similar Cases
第十六条（相続により取得した有価証券等の取得費の額に変更があった場合等の更正の請求の特例に関する経過措置）
The provisions of Article 153-4 of the New Income Tax Act apply in the case where the date specified in any of the items of paragraph (1) or any of the items of paragraph (2) of that Article falls on or after January 1, 2016.
新所得税法第百五十三条の四の規定は、同条第一項各号又は第二項各号に定める日が平成二十八年一月一日以後である場合について適用する。