Article 266-3Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income If Assets Are Transferred to a Nonresident by Gift or Similar Means Apply
第二百六十六条の三（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適用がある場合の納税猶予）
With regard to the procedures where a person who intends to receive the application of Article 137-3, paragraph (1) (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income If Assets Are Transferred to a Nonresident by Gift or Similar Means Apply) of the Act provides security, in addition to the procedures prescribed in Article 16 (Procedures for Providing Security) of the Order for Enforcement of the Act on General Rules for National Taxes, where the person provides the unlisted share or similar interest as security, the method is to be for that person to submit to the competent district director with jurisdiction over the place for tax payment a document promising that the person will provide that unlisted share or similar interest as security, or other documents specified by Ministry of Finance Order.
法第百三十七条の三第一項（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の適用がある場合の納税猶予）の規定の適用を受けようとする者が担保を供する場合の手続については、国税通則法施行令第十六条（担保の提供手続）に定める手続によるほか、非上場株式等を担保として供する場合には、その者が当該非上場株式等を担保として供することを約する書類その他の財務省令で定める書類を納税地の所轄税務署長に提出する方法によるものとする。
Where an unlisted share or similar interest is being provided as security pursuant to the provisions of the preceding paragraph and the district director has released that security, the district director must return to that person the document promising that the person will provide that unlisted share or similar interest as security, or other documents specified by Ministry of Finance Order.
The cases specified by Cabinet Order prescribed in Article 137-3, paragraph (1) of the Act are cases where, owing to the death, by the day on which five years have elapsed from the day of the gift prescribed in that paragraph (or the day on which 10 years have elapsed, where a tax payment grace period under the provisions of paragraph (1) of that Article is being received pursuant to the provisions of paragraph (3) of that Article), of a donee who is a Nonresident pertaining to that gift, there has been a transfer by inheritance (limited to that subject to qualified acceptance) or bequest (limited to a universal legacy subject to qualified acceptance) of the Securities and similar interests 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 (hereinafter in this Article referred to as "Securities and similar interests"), or of the contracts pertaining to the unsettled margin transactions or similar transactions prescribed in Article 60-3, paragraph (2) of the Act (hereinafter in this Article referred to as "unsettled margin transactions or similar transactions") or the unsettled derivatives transactions prescribed in Article 60-3, paragraph (3) of the Act (hereinafter in this Article referred to as "unsettled derivatives transactions"), in each case transferred to the donee by that gift.
法第百三十七条の三第一項に規定する政令で定める場合は、同項に規定する贈与の日から五年を経過する日（同条第三項の規定により同条第一項の規定による納税の猶予を受けている場合には、十年を経過する日）までに当該贈与に係る非居住者である受贈者が死亡したことにより、当該贈与により移転を受けた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）に規定する有価証券等（以下この条において「有価証券等」という。）又は法第六十条の三第二項に規定する未決済信用取引等（以下この条において「未決済信用取引等」という。）若しくは法第六十条の三第三項に規定する未決済デリバティブ取引（以下この条において「未決済デリバティブ取引」という。）に係る契約の相続（限定承認に係るものに限る。）又は遺贈（包括遺贈のうち限定承認に係るものに限る。）による移転があつた場合とする。
An heir of the decedent whose estate is taxed as a sale prescribed in Article 137-3, paragraph (2) of the Act must, by the time limits listed in the following items, provide security equivalent to the income tax deferred on inheritance specified in the relevant item.
法第百三十七条の三第二項に規定する適用被相続人等の相続人は、次の各号に掲げる期限までに、それぞれ当該各号に定める相続等納税猶予分の所得税額に相当する担保を供さなければならない。
the Filing Deadline prescribed in Article 137-3, paragraph (2) of the Act for the income tax for the year that includes the day of the commencement of the succession prescribed in that paragraph: the income tax deferred on inheritance prescribed in that paragraph (excluding the income tax deferred on inheritance specified in the following item);
法第百三十七条の三第二項に規定する相続の開始の日の属する年分の所得税に係る同項に規定する確定申告期限 同項に規定する相続等納税猶予分の所得税額（次号に定める相続等納税猶予分の所得税額を除く。）
the submission deadline prescribed in Article 151-6, paragraph (1) (Special Provisions on Amended Returns upon Division of the Estate or Similar Event) of the Act for an Amended Return under that paragraph pertaining to the income tax for the year that includes the day of the commencement of the succession: the amount of the income tax deferred on inheritance prescribed in Article 137-3, paragraph (2) of the Act that has increased by the submission of that Amended Return.
当該相続の開始の日の属する年分の所得税に係る法第百五十一条の六第一項（遺産分割等があつた場合の修正申告の特例）の規定による修正申告書の同項に規定する提出期限 当該修正申告書の提出により増加した法第百三十七条の三第二項に規定する相続等納税猶予分の所得税額
The provisions of paragraph (1) apply mutatis mutandis to the case where an heir who intends to receive the application of Article 137-3, paragraph (2) of the Act provides the unlisted share or similar interest as security, and the provisions of paragraph (2) apply mutatis mutandis to the case where the district director has released that security, respectively.
第一項の規定は法第百三十七条の三第二項の規定の適用を受けようとする相続人が非上場株式等を担保として供する場合について、第二項の規定は税務署長が当該担保を解除した場合について、それぞれ準用する。
Where notice about the tax agent is given pursuant to the provisions of Article 137-3, paragraph (2) of the Act, if there are two or more Nonresidents who acquired the covered assets prescribed in that paragraph, that notice must be given by each Nonresident in a single document bearing their joint signatures; provided, however, that this does not preclude it from being given separately with the names of the other Nonresidents who acquired them added.
法第百三十七条の三第二項の規定による納税管理人の届出をする場合において、同項に規定する対象資産を取得し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、当該取得し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 under the proviso to that paragraph must, without delay, notify the other Nonresidents who acquired the assets of the outline of the matters stated in the document submitted at the time of that notice.
The provisions of Article 137-3, paragraph (10) of the Act apply mutatis mutandis to the case where a Resident who is an heir of the decedent whose estate is taxed as a sale prescribed in paragraph (2) of that Article is to make a departure from Japan prescribed in Article 60-2, paragraph (1) (Special Provisions on Capital Gains upon Departure from Japan) of the Act (referred to as "departure from Japan" in paragraph (21)).
法第百三十七条の三第十項の規定は、同条第二項に規定する適用被相続人等の相続人である居住者が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（第二十一項において「国外転出」という。）をしようとする場合について準用する。
The cases specified by Cabinet Order prescribed in Article 137-3, paragraph (2) of the Act are cases where, by the day on which five years have elapsed from the day of the commencement of the succession (or the day on which 10 years have elapsed, where the person is receiving a tax payment grace period under the provisions of paragraph (2) of that Article pursuant to the provisions of paragraph (3) of that Article; the same applies in paragraph (12)), owing to the death of all of the donees, heirs, or legatees who are Nonresidents pertaining to that inheritance or bequest (meaning the bequest prescribed in paragraph (2) of that Article; the same applies hereinafter in this paragraph and paragraph (12)), there has been a transfer by inheritance (limited to that subject to qualified acceptance) or bequest (limited to a universal legacy subject to qualified acceptance) of all of the Securities and similar interests, or of all of the contracts pertaining to the unsettled margin transactions or similar transactions or the unsettled derivatives transactions, that were transferred by that inheritance or bequest.
法第百三十七条の三第二項に規定する政令で定める場合は、相続の開始の日から五年を経過する日（同条第三項の規定により同条第二項の規定による納税の猶予を受けている場合には、十年を経過する日。第十二項において同じ。）までに当該相続又は遺贈（同条第二項に規定する遺贈をいう。以下この項及び第十二項において同じ。）に係る非居住者である受贈者、相続人又は受遺者の全てが死亡したことにより、当該相続又は遺贈により移転を受けた有価証券等又は未決済信用取引等若しくは未決済デリバティブ取引に係る契約の全てについて相続（限定承認に係るものに限る。）又は遺贈（包括遺贈のうち限定承認に係るものに限る。）による移転があつた場合とする。
Where there is a fractional amount of less than 100 yen in the income tax deferred on a gift prescribed in Article 137-3, paragraph (1) of the Act, the income tax deferred on inheritance prescribed in paragraph (2) of that Article, or the total of those amounts, or where the full amount is less than 100 yen, that fractional amount or the full amount is to be discarded.
法第百三十七条の三第一項に規定する贈与納税猶予分の所得税額若しくは同条第二項に規定する相続等納税猶予分の所得税額又はこれらの金額の合計額に百円未満の端数があるとき、又はその全額が百円未満であるときは、その端数金額又はその全額を切り捨てる。
Where an heir of the decedent whose estate is taxed as a sale prescribed in Article 137-3, paragraph (2) of the Act submits an Amended Return under Article 151-6, paragraph (1) of the Act for the income tax for the year that includes the day of the commencement of the succession prescribed in Article 137-3, paragraph (2) of the Act, and intends to receive the application of that paragraph (including where it is applied pursuant to the provisions of paragraph (3) of that Article; the same applies hereinafter in this paragraph) with respect to the income tax deferred on inheritance prescribed in Article 137-3, paragraph (2) of the Act that has increased by the submission of that Amended Return, the heir must state in that Amended Return that the heir intends to receive the application of paragraph (2) of that Article, and must attach a document stating the details of the sale or settlement, deemed to have been made pursuant to the provisions of Article 60-3, paragraphs (1) through (3) of the Act, of the covered assets prescribed in Article 137-3, paragraph (1) of the Act, the details of the calculation of the income tax deferred on inheritance that has increased by the submission of that Amended Return, and other matters specified by Ministry of Finance Order; in this case, the provisions of Article 137-3, paragraph (5) of the Act apply mutatis mutandis to the case where an Amended Return without that statement or attachment is submitted.
法第百三十七条の三第二項に規定する適用被相続人等の相続人は、同項に規定する相続の開始の日の属する年分の所得税につき法第百五十一条の六第一項の規定による修正申告書を提出する場合において、当該修正申告書の提出により増加した法第百三十七条の三第二項に規定する相続等納税猶予分の所得税額につき同項（同条第三項の規定により適用する場合を含む。以下この項において同じ。）の規定の適用を受けようとするときは、当該修正申告書に、同条第二項の規定の適用を受けようとする旨の記載をし、かつ、法第六十条の三第一項から第三項までの規定により行われたものとみなされた法第百三十七条の三第一項に規定する対象資産の譲渡又は決済の明細及び当該修正申告書の提出により増加した当該相続等納税猶予分の所得税額の計算に関する明細その他財務省令で定める事項を記載した書類を添付しなければならない。この場合において、同条第五項の規定は、当該記載又は添付がない修正申告書の提出があつた場合について準用する。
The grounds specified by Cabinet Order prescribed in Article 137-3, paragraph (6) of the Act are that, by the day on which five years have elapsed from the day of the commencement of the succession, owing to the death of a donee, heir, or legatee who is a Nonresident pertaining to the inheritance or bequest referred to in that paragraph, there has been a transfer by inheritance (limited to that subject to qualified acceptance) or bequest (limited to a universal legacy subject to qualified acceptance) of a part of the Securities and similar interests, or of a part of the contracts pertaining to the unsettled margin transactions or similar transactions or the unsettled derivatives transactions, that were transferred by that inheritance or bequest.
法第百三十七条の三第六項に規定する政令で定める事由は、相続の開始の日から五年を経過する日までに同項の相続又は遺贈に係る非居住者である受贈者、相続人又は受遺者が死亡したことにより、当該相続又は遺贈により移転を受けた有価証券等又は未決済信用取引等若しくは未決済デリバティブ取引に係る契約の一部について相続（限定承認に係るものに限る。）又は遺贈（包括遺贈のうち限定承認に係るものに限る。）による移転があつたこととする。
The amount calculated as specified by Cabinet Order prescribed in Article 137-3, paragraph (6) of the Act is the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i) (or zero if that amount is less than zero); in this case, where there is a fractional amount of less than 100 yen in the amount so calculated, or where the full amount is less than 100 yen, that fractional amount or the full amount is to be discarded.
法第百三十七条の三第六項に規定する政令で定めるところにより計算した金額は、第一号に掲げる金額から第二号に掲げる金額を控除した金額（当該金額が零を下回る場合には、零）とする。この場合において、当該計算した金額に百円未満の端数があるとき、又はその全額が百円未満であるときは、その端数金額又はその全額を切り捨てる。
the income tax subject to deferral prescribed in Article 137-3, paragraph (4) of the Act (excluding, where paragraph (6) of that Article has already applied, the amount to which that paragraph applied);
法第百三十七条の三第四項に規定する納税猶予分の所得税額（既に同条第六項の規定の適用があつた場合には、同項の規定の適用があつた金額を除く。）
the amount obtained by deducting, from the amount listed in Article 120, paragraph (1), item (iii) (Filing an Income Tax Return) of the Act for the year that includes the date of that gift or the date of the commencement of the succession (hereinafter in the following paragraph referred to as the "date of the gift or similar transfer"), the amount listed in that item for that year in the case where, for the applicable gifted assets prescribed in Article 137-3, paragraph (1) of the Act or the applicable inherited assets prescribed in paragraph (2) of that Article (excluding those for which the grounds under paragraph (6) of that Article have already arisen; the same applies in paragraph (15)), the provisions of Article 60-3, paragraphs (1) through (3) of the Act were not applied (or zero if that amount is less than zero).
当該贈与の日又は相続の開始の日（次項において「贈与等の日」という。）の属する年分の法第百二十条第一項第三号（確定所得申告）に掲げる金額から法第百三十七条の三第一項に規定する適用贈与資産又は同条第二項に規定する適用相続等資産（これらの資産について既に同条第六項の事由が生じたものを除く。第十五項において同じ。）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がないものとした場合における当該年分の同号に掲げる金額を控除した金額（当該金額が零を下回る場合には、零）
Where Article 137-2, paragraph (1) (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Departure from Japan Apply) of the Act applies to the income tax for the year that includes the date of the gift or similar transfer and Article 137-3, paragraph (1) of the Act also applies, the provisions of the preceding paragraph apply mutatis mutandis, notwithstanding the provisions of paragraph (6) of the preceding Article; in this case, the phrase "Article 137-3, paragraph (4)" in item (i) of that paragraph is deemed to be replaced with "Article 137-2, paragraph (1) (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Departure from Japan Apply) and Article 137-3, paragraph (4)", "income tax subject to deferral" with "total amount of income tax subject to deferral", "paragraph (6) of that Article" with "Article 137-2, paragraph (5) or Article 137-3, paragraph (6) of the Act", and "that paragraph" with "those provisions", and in item (ii) of that paragraph, "the date of that gift" is deemed to be replaced with "the date of that departure from Japan (meaning the departure from Japan prescribed in Article 60-2, paragraph (1) of the Act), the date of the gift", and "the applicable gifted assets prescribed in Article 137-3, paragraph (1) of the Act or" with "the applicable assets prescribed in Article 137-2, paragraph (1) of the Act (excluding those for which the grounds under paragraph (5) of that Article have already arisen), the provisions of Article 60-2, paragraphs (1) through (3) of the Act were not applied, and, for the applicable gifted assets prescribed in Article 137-3, paragraph (1) of the Act or".
贈与等の日の属する年分の所得税につき法第百三十七条の二第一項（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予）の規定の適用があり、かつ、法第百三十七条の三第一項の規定の適用がある場合には、前条第六項の規定にかかわらず、前項の規定を準用する。この場合において、同項第一号中「第百三十七条の三第四項」とあるのは「第百三十七条の二第一項（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予）及び第百三十七条の三第四項」と、「所得税額」とあるのは「所得税額の合計額」と、「同条第六項」とあるのは「法第百三十七条の二第五項又は第百三十七条の三第六項」と、「同項」とあるのは「これら」と、同項第二号中「当該贈与の日」とあるのは「当該国外転出（法第六十条の二第一項に規定する国外転出をいう。）の日、贈与の日」と、「第百三十七条の三第一項に規定する適用贈与資産又は」とあるのは「第百三十七条の二第一項に規定する適用資産（既に同条第五項の事由が生じたものを除く。）につき法第六十条の二第一項から第三項までの規定の適用がないものとし、かつ、法第百三十七条の三第一項に規定する適用贈与資産若しくは」と、それぞれ読み替えるものとする。
Where, with respect to a tax payment grace period under the provisions of Article 137-3, paragraph (1) or (2) of the Act (including where those provisions are applied pursuant to the provisions of paragraph (3) of that Article), the grounds under paragraph (6) of that Article arise, by the gift reference expiry date prescribed in paragraph (1) of that Article or the inheritance reference expiry date prescribed in paragraph (2) of that Article, with respect to the applicable gifted assets or applicable inherited assets that were transferred by gift, inheritance, or bequest, the person using the deferral prescribed in paragraph (7) of that Article must submit to the competent district director with jurisdiction over the place for tax payment, by the day on which four months have elapsed from the day on which those grounds arose, a document stating the type, name or issue, and number of units of the applicable gifted assets or applicable inherited assets for which those grounds arose, the details of the calculation of the amount under paragraph (13) (including where applied mutatis mutandis in the preceding paragraph), and other matters that should serve as reference.
法第百三十七条の三第一項又は第二項（これらの規定を同条第三項の規定により適用する場合を含む。）の規定による納税の猶予に係る同条第一項に規定する贈与満了基準日又は同条第二項に規定する相続等満了基準日までに贈与、相続又は遺贈により移転を受けた適用贈与資産又は適用相続等資産について同条第六項の事由が生じた場合には、同条第七項に規定する適用贈与者等は、当該事由が生じた適用贈与資産又は適用相続等資産の種類、名称又は銘柄及び単位数並びに第十三項（前項において準用する場合を含む。）の規定による金額の計算に関する明細その他参考となるべき事項を記載した書類を、当該事由が生じた日から四月を経過する日までに、納税地の所轄税務署長に提出しなければならない。
Where the written notice under Article 137-3, paragraph (3) of the Act, the notification of continued application prescribed in paragraph (7) of that Article, or the document under the preceding paragraph (hereinafter in this paragraph and the following paragraph referred to as the "notification for continued application, etc.") is submitted, if there are two or more heirs who receive the application of paragraph (2) of that Article, the notification for continued application, etc. must be submitted by each heir in a single document bearing their joint signatures; provided, however, that this does not preclude it from being submitted separately with the names of the other heirs added.
An heir under the preceding paragraph who has submitted the notification for continued application, etc. by the method under the proviso to that paragraph must, without delay, notify the other heirs of the outline of the matters stated in that notification for continued application, etc.
The grounds specified by Cabinet Order prescribed in Article 137-3, paragraph (11), item (iii) of the Act are that, in the case where the person using the deferral referred to in that item has dismissed the tax agent prescribed in Article 117, paragraph (1) (Tax Agent) of the Act on General Rules for National Taxes or the death or other such fact prescribed in paragraph (8) of the preceding Article has occurred with respect to that tax agent, that person using the deferral has not given notice about the tax agent pursuant to the provisions of Article 117, paragraph (2) of that Act by the day on which four months have elapsed from the day of the dismissal or the day on which six months have elapsed from the day on which that person using the deferral learned that the death or other such fact had occurred with respect to that tax agent.
法第百三十七条の三第十一項第三号に規定する政令で定める事由は、同号の適用贈与者等が国税通則法第百十七条第一項（納税管理人）に規定する納税管理人を解任し、又は当該納税管理人につき前条第八項に規定する死亡等事実が生じた場合において、その解任の日から四月を経過する日又は当該適用贈与者等が当該納税管理人につき当該死亡等事実の生じたことを知つた日から六月を経過する日までに同法第百十七条第二項の規定による納税管理人の届出をしなかつたこととする。
For an heir of the person using the deferral prescribed in Article 137-3, paragraph (15) of the Act, being an heir who has succeeded to that person's obligation to pay pursuant to the provisions of that paragraph (hereinafter in this Article referred to as an "heir succeeding to deferred tax"), the provisions of Article 137-3 of the Act and this Article apply, deeming that heir to be a person who has received the application of Article 137-3, paragraph (1) of the Act or an heir who has received the application of paragraph (2) of that Article.
法第百三十七条の三第十五項の規定により納付の義務を承継した同項に規定する適用贈与者等の相続人（以下この条において「猶予承継相続人」という。）については、法第百三十七条の三第一項の規定の適用を受けた者又は同条第二項の規定の適用を受けた相続人とみなして、同条及びこの条の規定を適用する。
An heir succeeding to deferred tax who is a Nonresident must, except where the heir has already given notice about the tax agent pursuant to the provisions of Article 117, paragraph (2) of the Act on General Rules for National Taxes, give notice about the tax agent pursuant to the provisions of that paragraph within four months after the day following the day on which the heir learned that the commencement of the succession had occurred; in this case, the provisions of paragraphs (6) and (7) apply mutatis mutandis to the case where notice about the tax agent is given when there are two or more heirs succeeding to deferred tax who are Nonresidents and are to give that notice, and the provisions of Article 137-3, paragraphs (8), (9), and (14) (limited to the portion pertaining to item (iii)) of the Act apply mutatis mutandis to the case where that notice has not been given by that time limit, respectively.
非居住者である猶予承継相続人は、既に国税通則法第百十七条第二項の規定による納税管理人の届出をしている場合を除き、その相続の開始があつたことを知つた日の翌日から四月以内に、同項の規定による納税管理人の届出をしなければならない。この場合において、第六項及び第七項の規定は当該届出をすべき非居住者である猶予承継相続人が二人以上あるときに当該納税管理人の届出をする場合について、法第百三十七条の三第八項、第九項及び第十四項（第三号に係る部分に限る。）の規定は当該納税管理人の届出が当該期限までに行われなかつた場合について、それぞれ準用する。
The provisions of Article 137-3, paragraphs (10) and (14) (limited to the portion pertaining to item (iii)) of the Act apply mutatis mutandis to the case where an heir succeeding to deferred tax who is a Resident makes a departure from Japan.
法第百三十七条の三第十項及び第十四項（第三号に係る部分に限る。）の規定は、居住者である猶予承継相続人が国外転出をする場合について準用する。
The provisions of paragraphs (16) and (17) apply mutatis mutandis to the case where an heir succeeding to deferred tax submits the written notice under Article 137-3, paragraph (3) of the Act, the notification of continued application prescribed in paragraph (7) of that Article, or the document under paragraph (15).
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
unlisted share or similar interestmachine translation
「非上場株式等」
Shares not listed on a financial instruments exchange as defined in the Financial Instruments and Exchange Act that meet the other requirements a Ministry of Finance Order (財務省令) sets, and interests of partners in a general partnership company (合名会社), a limited partnership company (合資会社) or a limited liability company (合同会社) meeting that Order's requirements, as Article 137-2, paragraph (11), item (ii) of the Income Tax Act defines them for giving as security for a tax deferral.
Short name set inArticle 266-2, paragraph (1)· applies only in this paragraph and in Article 266-2, paragraph (2); and Article 266-3
death or other such factmachine translation
「死亡等事実」
In Article 266-2, paragraph (8), the death or dissolution of a tax agent (納税管理人), or another fact a Ministry of Finance Order (財務省令) specifies.
Short name set inArticle 266-2, paragraph (8)· applies only in this paragraph
securities and similar interestsmachine translation
「有価証券等」
In Article 266-3, securities and similar interests as referred to in Article 60-3, paragraph (1) of the Income Tax Act, which are treated as sold when they pass from a resident to a nonresident by gift, inheritance or bequest.
Short name set inArticle 266-3, paragraph (3)· applies only in this article
unsettled derivatives transactionmachine translation
「未決済デリバティブ取引」
In Article 266-3, an unsettled derivatives transaction as referred to in Article 60-3, paragraph (3) of the Income Tax Act, which is treated as settled when a resident's contract for it passes to a nonresident by gift, inheritance or bequest.
Short name set inArticle 266-3, paragraph (3)· applies only in this article
unsettled margin transaction or similar transactionmachine translation
「未決済信用取引等」
In Article 266-3, an unsettled margin transaction or when-issued transaction as referred to in Article 60-3, paragraph (2) of the Income Tax Act, which is treated as settled when a resident's contract for it passes to a nonresident by gift, inheritance or bequest.
Short name set inArticle 266-3, paragraph (3)· applies only in this article
departure from Japanmachine translation
「国外転出」
Departure from Japan as defined in Article 60-2, paragraph (1) of the Income Tax Act: a resident ceasing to have either a domicile or a residence in Japan, which that Article treats as a sale, at that moment, of the securities and similar interests (有価証券等) they hold.
Short name set inArticle 266-3, paragraph (8)· applies only in this provision and in Article 266-3, paragraph (21)
bequestmachine translation
「遺贈」
A bequest, including a gift that takes effect on the giver's death, as Article 137-3, paragraph (2) of the Income Tax Act uses the word.
Defined inArticle 266-3, paragraph (9)· applies only in this paragraph and in Article 266-3, paragraph (12)
date of the gift or similar transfermachine translation
「贈与等の日」
The day of the gift, or the day the inheritance begins, by which securities or similar assets passed to a Nonresident under Article 60-3 of the Income Tax Act.
Short name set inArticle 266-3, paragraph (13), item (ii)· applies only in this provision and in Article 266-3, paragraph (14)
notification for continued application, etc.machine translation
「継続適用届出書等」
The notification under Article 137-3, paragraph (3) of the Income Tax Act asking for the payment deferral to be extended, the notification for continued application (継続適用届出書) under paragraph (7) of that Article, and the papers in the preceding paragraph, which heirs under the deferral in paragraph (2) of that Article must file as one jointly signed document where there are two or more.
Short name set inArticle 266-3, paragraph (16)· applies only in this paragraph and in Article 266-3, paragraph (17)
heir succeeding to deferred taxmachine translation
「猶予承継相続人」
The heir of a donor or other person with income tax deferred under Article 137-3, paragraph (1) or (2) of the Income Tax Act (assets passing to a Nonresident by gift or inheritance) who died before the deferral ended, who succeeds to the obligation to pay that tax under paragraph (15) of that Article and is treated as having the deferral themselves.
Short name set inArticle 266-3, paragraph (19)· applies only in this article
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.