Article 66-2Taxation on Specified General Incorporated Associations or Similar Corporations
第六十六条の二(特定の一般社団法人等に対する課税)
If a person who is a director of a general incorporated association or similar corporation (including a person for whom five years have not elapsed since the day on which the person ceased to be a director of that general incorporated association or similar corporation) dies, and that general incorporated association or similar corporation falls under a specified general incorporated association or similar corporation, inheritance tax is imposed on that specified general incorporated association or similar corporation, on the basis that it is deemed to be an individual and to have acquired by bequest from the deceased person (referred to as the "decedent" in this Article) an amount equivalent to the amount calculated by dividing the net asset amount of that specified general incorporated association or similar corporation at the time of the commencement of the succession of the decedent (meaning the amount specified by Cabinet Order as the amount obtained by deducting the total value of the debts it holds from the total value of the property it holds) by the number obtained by adding one to the number of family-related directors of that specified general incorporated association or similar corporation at that time (where there is a person who died at the same time as that decedent, and that person was, immediately before death, a family-related director or a person for whom five years had not elapsed since the day on which the person ceased to be a director of that specified general incorporated association or similar corporation, being a person who has a special relationship specified by Cabinet Order with that decedent, the number of such deceased persons is to be added).
一般社団法人等の理事である者(当該一般社団法人等の理事でなくなつた日から五年を経過していない者を含む。)が死亡した場合において、当該一般社団法人等が特定一般社団法人等に該当するときは、当該特定一般社団法人等はその死亡した者(以下この条において「被相続人」という。)の相続開始の時における当該特定一般社団法人等の純資産額(その有する財産の価額の合計額からその有する債務の価額の合計額を控除した金額として政令で定める金額をいう。)をその時における当該特定一般社団法人等の同族理事の数に一を加えた数(当該被相続人と同時に死亡した者がある場合において、その死亡した者がその死亡の直前において同族理事である者又は当該特定一般社団法人等の理事でなくなつた日から五年を経過していない者であつて当該被相続人と政令で定める特殊の関係のあるものであるときは、その死亡した者の数を加えるものとする。)で除して計算した金額に相当する金額を当該被相続人から遺贈により取得したものと、当該特定一般社団法人等は個人とそれぞれみなして、当該特定一般社団法人等に相続税を課する。
In this Article, the meanings of the terms set forth in the following items are as prescribed in those items:
この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
general incorporated association or similar corporation: a general incorporated association or general incorporated foundation (excluding one that, at the time of the commencement of the succession of the decedent, falls under a public interest incorporated association or public interest incorporated foundation, a non-profit corporation prescribed in Article 2, item (ix)-2 (Definitions) of the Corporation Tax Act, or any other general incorporated association or general incorporated foundation specified by Cabinet Order);
一般社団法人等 一般社団法人又は一般財団法人(被相続人の相続開始の時において公益社団法人又は公益財団法人、法人税法第二条第九号の二(定義)に規定する非営利型法人その他の政令で定める一般社団法人又は一般財団法人に該当するものを除く。)をいう。
family-related director: among the directors of a general incorporated association or similar corporation, the decedent, the decedent's spouse, a relative within the third degree of kinship, or any other person who has a special relationship specified by Cabinet Order with that decedent;
specified general incorporated association or similar corporation: a general incorporated association or similar corporation that satisfies any of the following requirements:
特定一般社団法人等 一般社団法人等であつて次に掲げる要件のいずれかを満たすものをいう。
the proportion that the number of family-related directors of the decedent accounts for in the total number of directors immediately before the commencement of the succession of the decedent exceeds one half;
the total of the periods, within five years before the commencement of the succession of the decedent, in which the proportion that the number of family-related directors of the decedent accounts for in the total number of directors exceeds one half is three years or more.
If inheritance tax is imposed on a specified general incorporated association or similar corporation pursuant to paragraph (1), from the amount of inheritance tax of that specified general incorporated association or similar corporation, the amounts of gift tax and inheritance tax imposed on that specified general incorporated association or similar corporation pursuant to paragraph (1) or (2) of the preceding Article as applied mutatis mutandis pursuant to paragraph (4) of that Article are deducted, as provided by Cabinet Order.
With regard to the application of Article 1-3 where paragraph (1) applies, the domicile of the specified general incorporated association or similar corporation set forth in that paragraph is to be at the location of its principal office.
If paragraph (1) applies, the provisions of Article 19, paragraph (1) do not apply to the value of property that the specified general incorporated association or similar corporation set forth in that paragraph acquired by gift from the decedent within seven years before the commencement of the succession of the decedent.
The deadline for filing the return under Article 27, paragraph (1) in the case where inheritance tax is imposed on a specified general incorporated association or similar corporation pursuant to paragraph (1), and other particulars necessary for the application of paragraph (1) are specified by Cabinet Order.