Supplementary Provisions, Article 26Transitional Measures Concerning Special Provisions on Exemption from Tax Liability in the Case of Inheritance, etc.
第二十六条（相続があった場合の納税義務の免除の特例等の経過措置）
The provisions of Articles 10 through 12 (excluding the part pertaining to the specified requirements prescribed in Article 12, paragraph (3)) of the New Consumption Tax Act apply to cases where inheritance, a merger, a corporate split, etc. or an absorption-type company split prescribed in those provisions (hereinafter in this Article referred to as "inheritance, etc.") occurs in a year or business year that begins on or after the application date of the heir, merging corporation, split-off subsidiary corporation, split-off parent corporation or successor corporation in a company split prescribed in those provisions, and the provisions then in force continue to govern cases where inheritance, etc. occurred in a year or business year that began before the application date.
新消費税法第十条から第十二条（同条第三項に規定する特定要件に係る部分を除く。）までの規定は、これらの規定に規定する相続人、合併法人、新設分割子法人、新設分割親法人又は分割承継法人の適用日以後に開始する年又は事業年度においてこれらの規定に規定する相続、合併、分割等又は吸収分割（以下この条において「相続等」という。）があった場合について適用し、適用日前に開始した年又は事業年度において相続等があった場合については、なお従前の例による。