Supplementary Provisions, Article 3Transitional Measures Concerning Application for Continuing Tax-Exempt Savings on Inheritance
第三条（非課税貯蓄相続申込書に関する経過措置）
The provisions of Article 47, paragraph (2) (Application for Continuing Tax-Exempt Savings on Inheritance) of the New Order apply to an application for continuing tax-exempt savings on inheritance prescribed in paragraph (1) of that Article that is submitted on or after the Effective Date, and the provisions then in force continue to govern an application for continuing tax-exempt savings on inheritance prescribed in Article 47, paragraph (1) (Application for Continuing Tax-Exempt Savings on Inheritance) of the Former Order that was submitted before the Effective Date.
新令第四十七条第二項（非課税貯蓄相続申込書）の規定は、施行日以後に提出する同条第一項に規定する非課税貯蓄相続申込書について適用し、施行日前に提出した旧令第四十七条第一項（非課税貯蓄相続申込書）に規定する非課税貯蓄相続申込書については、なお従前の例による。
application for continuing tax-exempt savings on inheritancemachine translation
「非課税貯蓄相続申込書」
A document that an heir who is a person with a disability or other eligible person (障害者等) hands in to the financial institution's office holding savings inherited from the deceased, stating the amount and other matters, to keep the tax exemption of Article 10, paragraph (1) of the Income Tax Act on them.
Short name set inArticle 47, paragraph (1)· applies only in this section
New Ordermachine translation
「新令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 145 of 2016.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Article 1 of Cabinet Order No. 145 of 2016 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 145 of 2016, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (2)