Article 170-2Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer
第百七十条の二（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例）
The period specified by Cabinet Order as the period of having a domicile or residence in Japan prescribed in Article 60-3, paragraph (5) (Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer) of the Act is the periods listed in the items of paragraph (3) of the preceding Article.
法第六十条の三第五項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例）に規定する国内に住所又は居所を有していた期間として政令で定める期間は、前条第三項各号に掲げる期間とする。
The provisions of paragraph (5) of the preceding Article apply mutatis mutandis to the amount calculated as specified by Cabinet Order prescribed in Article 60-3, paragraph (8), item (i) of the Act. In this case, the phrase "the individual prescribed in that paragraph held at the time of the departure from Japan" in the portion of paragraph (5) of the preceding Article preceding the items is deemed to be replaced with "the donee of the donor with deferred tax or the heir with deferred tax prescribed in Article 60-3, paragraph (8) (Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer) of the Act received the transfer of through the gift or similar transfer prescribed in paragraph (1) of that Article (hereinafter in this paragraph referred to as "gift or similar transfer")", "after the time of the departure from Japan" with "after the time of that gift or similar transfer", "item (i) of that paragraph" with "item (i) of paragraph (8) of that Article", and "value at departure from Japan" with "value at the time of the gift or similar transfer"; the phrase "value at departure from Japan" in item (i) of that paragraph is deemed to be replaced with "value at the time of the gift or similar transfer", "the amount specified in each item of Article 60-2, paragraph (1) of the Act according to the category of cases listed in those items at the time of the departure from Japan of that individual" with "the amount equivalent to the value at the time of the gift or similar transfer", and "at the time of that departure from Japan" with "at the time of the gift or similar transfer"; and the phrase "value at departure from Japan" in items (ii) through (xvii) of that paragraph is deemed to be replaced with "value at the time of the gift or similar transfer".
前条第五項の規定は、法第六十条の三第八項第一号に規定する政令で定めるところにより計算した金額について準用する。この場合において、前条第五項各号列記以外の部分中「同項に規定する個人が国外転出の時に有していた」とあるのは「法第六十条の三第八項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例）に規定する猶予適用贈与者の受贈者又は猶予適用相続人が同条第一項に規定する贈与等（以下この項において「贈与等」という。）により移転を受けた」と、「当該国外転出」とあるのは「当該贈与等」と、「同項第一号の」とあるのは「同条第八項第一号の」と、「国外転出時評価額」とあるのは「贈与等時評価額」と、同項第一号中「国外転出時評価額」とあるのは「贈与等時評価額」と、「個人の国外転出の時における法第六十条の二第一項各号に掲げる場合の区分に応じ当該各号に定める金額」とあるのは「贈与等の時における価額に相当する金額」と、「国外転出の時において」とあるのは「贈与等の時において」と、同項第二号から第十七号までの規定中「国外転出時評価額」とあるのは「贈与等時評価額」と読み替えるものとする。
The provisions of paragraph (6) of the preceding Article apply mutatis mutandis where calculation is made in accordance with the provisions of Article 110 (Acquisition Price of Shares, etc. in the Case of a Share Split or Consolidation), Article 111, paragraph (2) (Acquisition Price of Shares Acquired through Allotment to Shareholders), Article 112 (Acquisition Price of Shares, etc. Acquired Through a Merger), Article 113, paragraphs (1) through (3), (6), and (7) (Acquisition Price of Shares, etc. Acquired Through a Company Split by Split-Off), Article 113-2, paragraphs (1) and (2) (Acquisition Price of Shares, etc. Acquired Through a Share Distribution), Article 114, paragraphs (1), (3), (4), and (6) (Acquisition Price of Shares, etc. in the Case of a Return of Capital, etc.), Article 115 (Acquisition Price of Shares, etc. in the Case of an Entity Conversion), and Article 116 (Acquisition Price of Share Options, etc. in the Case of a Merger, etc.) pursuant to the provisions of Article 170, paragraph (5), items (iii) through (xvi) applied mutatis mutandis in the preceding paragraph. In this case, the phrase "Article 170, paragraph (5), item (iii)" in paragraph (6) of the preceding Article is deemed to be replaced with "Article 170, paragraph (5), item (iii) as replaced pursuant to Article 170-2, paragraph (2) (Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer)", "value at departure from Japan" with "value at the time of the gift or similar transfer", and "departure from Japan prescribed in Article 60-2, paragraph (1) (Special Provisions on Capital Gains upon Departure from Japan) of the Act" with "gift or similar transfer prescribed in Article 60-3, paragraph (1) (Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer) of the Act".
前条第六項の規定は、前項において準用する同条第五項第三号から第十六号までの規定により第百十条（株式の分割又は併合の場合の株式等の取得価額）、第百十一条第二項（株主割当てにより取得した株式の取得価額）、第百十二条（合併により取得した株式等の取得価額）、第百十三条第一項から第三項まで、第六項及び第七項（分割型分割により取得した株式等の取得価額）、第百十三条の二第一項及び第二項（株式分配により取得した株式等の取得価額）、第百十四条第一項、第三項、第四項及び第六項（資本の払戻し等があつた場合の株式等の取得価額）、第百十五条（組織変更があつた場合の株式等の取得価額）並びに第百十六条（合併等があつた場合の新株予約権等の取得価額）の規定に準じて計算する場合について準用する。この場合において、前条第六項中「第百七十条第五項第三号」とあるのは「第百七十条の二第二項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例）の規定により読み替えられた第百七十条第五項第三号」と、「国外転出時評価額」とあるのは「贈与等時評価額」と、「法第六十条の二第一項（国外転出をする場合の譲渡所得等の特例）に規定する国外転出」とあるのは「法第六十条の三第一項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例）に規定する贈与等」と読み替えるものとする。
In the case of giving notice about a tax agent pursuant to Article 60-3, paragraph (10), item (ii) of the Act, if there are two or more Nonresidents who received the transfer referred to in that item, that notice must be given in a single document jointly signed by the Nonresidents; provided, however, that this does not preclude separate notices from being given with the names of the other Nonresidents who received that transfer appended.
法第六十条の三第十項第二号の規定による納税管理人の届出をする場合において、同号の移転を受けた非居住者が二人以上あるときは、当該届出は、各非居住者が連署による一の書面で行わなければならない。ただし、当該移転を受けた他の非居住者の氏名を付記して各別に行うことを妨げない。
A Nonresident who has given the notice referred to in the preceding paragraph by the method set out in the proviso to that paragraph must, without delay, notify the other Nonresidents who received that transfer of the gist of the particulars stated in the document submitted at the time of that notice.
The provisions of paragraph (8) of the preceding Article apply mutatis mutandis to the determination, where a donee of an individual who is to be subject to the application of Article 60-3, paragraphs (1) through (3) of the Act for the income tax for the year that includes the day of the gift, or an heir of an individual who is to be subject to the application of paragraphs (1) through (3) of that Article for the income tax for the year that includes the day of the commencement of the succession, has, after the time of the gift or similar transfer prescribed in paragraph (1) of that Article, transferred Securities and similar interests by transfer or by gift or inheritance with limited liability prescribed in paragraph (8) of that Article, of whether the Securities and similar interests so transferred fall under the Securities and similar interests that those persons acquired by that gift or similar transfer.
前条第八項の規定は、贈与の日の属する年分の所得税につき法第六十条の三第一項から第三項までの規定の適用を受けるべき個人の受贈者又は相続の開始の日の属する年分の所得税につき同条第一項から第三項までの規定の適用を受けるべき個人の相続人が同条第一項に規定する贈与等の時後に譲渡又は同条第八項に規定する限定相続等により有価証券等の移転をした場合において、その移転をした有価証券等が、これらの者が当該贈与等により取得をした有価証券等に該当するかどうかの判定について準用する。
Where the grounds listed in the items of Article 60-2, paragraph (11) (Special Provisions on Capital Gains upon Departure from Japan) of the Act arise with respect to the Securities and similar interests held by the donee or heir prescribed in the preceding paragraph (hereinafter in this paragraph referred to as "former Securities and similar interests"), and the Securities and similar interests acquired by those grounds (hereinafter in this paragraph referred to as "acquired Securities, etc.") are deemed, under Article 60-3, paragraph (12) of the Act, to have been continuously owned, the provisions of Article 170, paragraph (8) applied mutatis mutandis in the preceding paragraph apply by treating the portion of those former Securities and similar interests that gave rise to the acquisition of those acquired Securities, etc. as Securities and similar interests of the same class as those acquired Securities, etc.
前項に規定する受贈者又は相続人が有する有価証券等（以下この項において「従前の有価証券等」という。）について法第六十条の二第十一項各号（国外転出をする場合の譲渡所得等の特例）に掲げる事由が生じた場合において、当該事由により取得した有価証券等（以下この項において「取得有価証券等」という。）が法第六十条の三第十二項の規定により引き続き所有していたものとみなされるときにおける当該従前の有価証券等のうち当該取得有価証券等の取得の基因となつた部分は、当該取得有価証券等と同一銘柄の有価証券等とみなして、前項において準用する前条第八項の規定を適用する。
Read this with the articles around it
heirmachine translation
「相続人」
An heir, including, wherever this Cabinet Order uses the word, a universal legatee (包括受遺者): a person to whom a will leaves all or a share of an estate as a whole, rather than particular property.
Defined inArticle 1, paragraph (3)· applies throughout the law
securities and similar interestsmachine translation
「有価証券等」
In Articles 170 and 171, securities and similar interests as defined in Article 60-2, paragraph (1) of the Income Tax Act: securities and interests in contributions under a silent partnership contract (匿名組合契約), other than certain stock-option securities, which are treated as sold when their holder leaves Japan.
Short name set inArticle 170, paragraph (4), item (i)· applies only in this article and in Article 170-2
value at departure from Japanmachine translation
「国外転出時評価額」
In Article 170, the value per unit of a person's securities and similar interests (有価証券等) of each kind and issue at their departure from Japan (国外転出): the amount Article 60-2, paragraph (1) of the Income Tax Act sets for the case, divided by the number of units held; it stands in for the acquisition price when those holdings are later exchanged or reorganized.
Short name set inArticle 170, paragraph (6)
gift or similar transfermachine translation
「贈与等」
A gift, inheritance or bequest by which a Resident's securities or similar assets pass to a Nonresident, as Article 60-3, paragraph (1) of the Income Tax Act defines it.
Short name set inArticle 170-2, paragraph (2)· applies only in this paragraph
acquired securities, etc.machine translation
「取得有価証券等」
Securities and the like acquired on account of securities and the like a person holds through one of the events listed in Article 60-2, paragraph (11) of the Income Tax Act, which that Act treats as having been held continuously (under Article 60-2, paragraph (11) or Article 60-3, paragraph (12)) in the rules on departure from Japan and on transfers to nonresidents.
Short name set inArticle 170-2, paragraph (7)· applies only in this paragraph
former securities and similar interestsmachine translation
「従前の有価証券等」
Securities and similar interests (有価証券等) held — by a person who departed from Japan, by a person who passed such holdings to a nonresident, or by the recipient or heir — before an event listed in Article 60-2, paragraph (11) of the Income Tax Act by which new ones were acquired; the part they came from is treated as the same issue as the new ones, as Article 170, paragraph (9), Article 170-2, paragraph (7) and Article 226-2, paragraph (5) provide.
Short name set inArticle 170-2, paragraph (7)· applies only in this paragraph