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Article 70-6-4第七十条の六の四
Special Provisions on Lending of Urban Farmland Where a Tax Payment Grace Period for Inheritance Tax Is Applied（相続税の納税猶予を適用している場合の都市農地の貸付けの特例）
Article 70-6-4, paragraph (1)
In the case where a person subject to the grace period has, by the grace period deadline prescribed in Article 70-6, paragraph (1), made a certified urban farmland loan or a lease of farm-garden land with regard to all or part of the special farmland, etc. prescribed in that paragraph to which the provisions of the main clause of that paragraph apply (excluding farmland located within a productive green land district listed in Article 8, paragraph (1), item (xiv) of the City Planning Act for which a request for purchase has been made under the provisions of Article 10 (including the case where it is applied by replacing terms pursuant to the provisions of Article 10-5 of that Act) or Article 15, paragraph (1) of the Productive Green Land Act, and such farmland for which the designation has been cancelled under the provisions of Article 10-6, paragraph (1) of that Act), and has, within two months from the day on which the person made that loan (or, for a loan listed in paragraph (2), item (iii), (b), the day of the first lending based on the lending rules prescribed in (b) of that item), submitted to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification stating that the person is making a certified urban farmland loan or a lease of farm-garden land and other matters specified by Order of the Ministry of Finance, then, with regard to the application of the provisions of the proviso to Article 70-6, paragraph (1) and paragraph (7) of that Article relating to that person subject to the grace period, the creation of a superficies right, a farming right, a right based on a loan for use or a right of lease (referred to as a "right of lease, etc." in paragraph (5)) (excluding the creation of a superficies right under Article 269-2, paragraph (1) of the Civil Code; the same applies in the following paragraph and paragraph (5)) relating to all or part of that special farmland, etc. for which that loan has been made (referred to as "leased urban farmland, etc." in this Article) is deemed not to have taken place, and the farming business is deemed not to have been discontinued.
In this Article, the meanings of the terms listed in the following items are as prescribed respectively 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。
Article 70-6-4, paragraph (2), item (i)
person subject to the grace period: a farming heir prescribed in Article 70-6, paragraph (1) to whom the provisions of the main clause of that paragraph apply;
猶予適用者 第七十条の六第一項本文の規定の適用を受ける同項に規定する農業相続人をいう。
Article 70-6-4, paragraph (2), item (ii)
certified urban farmland loan: a loan through the creation of a right of lease or a right based on a loan for use that is made in accordance with a certified business plan prescribed in Article 7, paragraph (1), item (i) of the Act on Facilitation of Leasing of Urban Farmland (Act No. 68 of 2018);
a loan based on a contract for the creation of a right of lease or any other right for the purpose of use and profit that a local government or an agricultural cooperative that has obtained the approval referred to in Article 3, paragraph (3) of the Act on Special Provision of the Farmland Act, etc. in Relation to Lease of Specified Farmland (Act No. 58 of 1989; referred to as the "Specified Farmland Lease Act" in this item and paragraph (5), item (ii)) (including that approval in the case where it is deemed to have been obtained under the provisions of Article 11, paragraph (1) of the Act on Promotion of Development of Community Farms (Act No. 44 of 1990); the same applies hereinafter in this item) concludes with a person subject to the grace period in order to use the land for the lease of specified farmland prescribed in Article 2, paragraph (2) of the Specified Farmland Lease Act relating to that approval;
out of the lease of specified farmland prescribed in Article 2, paragraph (2) of the Specified Farmland Lease Act relating to the approval referred to in Article 3, paragraph (3) of the Specified Farmland Lease Act (limited to an approval for which the written application was accompanied by the lending agreement prescribed in Article 2, paragraph (2), item (v), (a) of the Specified Farmland Lease Act stating the matters specified by Order of the Ministry of Finance as matters necessary for ensuring appropriate lending) carried out by a person other than a local government and an agricultural cooperative that has obtained that approval, a loan made by a person subject to the grace period based on the lending rules referred to in Article 3, paragraph (1) of the Specified Farmland Lease Act relating to that approval;
a loan based on a contract for the creation of a right of lease or a right based on a loan for use that a person other than a local government and an agricultural cooperative that has obtained the approval referred to in Article 3, paragraph (3) of the Specified Farmland Lease Act as applied mutatis mutandis pursuant to Article 11 of the Act on Facilitation of Leasing of Urban Farmland concludes with a person subject to the grace period in order to use the land for the lease of specified urban farmland prescribed in Article 10 of the Act on Facilitation of Leasing of Urban Farmland relating to that approval.
The provisions of Article 70-4-2, paragraphs (3) through (8) apply mutatis mutandis to the case where the term relating to the lending of leased urban farmland, etc. to which the provisions of paragraph (1) apply and for which a certified urban farmland loan is being made arrives, the case where there has been an abandonment of cultivation (meaning the abandonment of cultivation prescribed in Article 70-6, paragraph (1), item (i)) relating to leased urban farmland, etc., or the case where the certification referred to in Article 4, paragraph (1) of the Act on Facilitation of Leasing of Urban Farmland has been revoked under the provisions of Article 7, paragraph (2) of that Act. In this case, the necessary technical replacement of terms is specified by Cabinet Order.
The provisions of Article 70-4-2, paragraphs (3) through (7) apply mutatis mutandis to the case where the term relating to the lending of leased urban farmland, etc. to which the provisions of paragraph (1) apply and for which a lease of farm-garden land is being made (or, for a loan listed in paragraph (2), item (iii), (b), the day of the last lending based on the lending rules prescribed in (b) of that item relating to that leased urban farmland, etc.) arrives. In this case, the necessary technical replacement of terms is specified by Cabinet Order.
In the case where a lease of farm-garden land relating to leased urban farmland, etc. to which the provisions of paragraph (1) apply has come to fall under any of the cases listed in the following items, with regard to the application of the provisions of the proviso to Article 70-6, paragraph (1) and paragraph (7) of that Article relating to the inheritance tax subject to deferral prescribed in paragraph (1) of that Article, a creation of a right of lease, etc. is deemed to have taken place with regard to the leased urban farmland, etc. relating to that lease of farm-garden land on the day specified in the relevant item:
in the case where the contract for the creation of a right of lease or any other right for the purpose of use and profit referred to in paragraph (2), item (iii), (a) or the contract for the creation of a right of lease or a right based on a loan for use referred to in (c) of that item has been cancelled: the day on which it was cancelled;
in the case where the approval referred to in Article 3, paragraph (3) of the Specified Farmland Lease Act (including the case where it is applied mutatis mutandis pursuant to Article 11 of the Act on Facilitation of Leasing of Urban Farmland) has been revoked or the certification under the provisions of Article 10 of the Act on Promotion of Development of Community Farms has been revoked: the day on which that revocation took place;
in the case where an event specified by Order of the Ministry of Finance has occurred with regard to the lending agreement referred to in paragraph (2), item (iii), (b), or the agreement referred to in Article 10, item (ii) of the Act on Facilitation of Leasing of Urban Farmland has been abolished: the day on which that event occurred or the day on which it was abolished.
The provisions of Article 70-4-2, paragraphs (3) through (7) apply mutatis mutandis to the case where the lease of farm-garden land referred to in the preceding paragraph has fallen under any of the cases listed in the items of that paragraph. In this case, the necessary technical replacement of terms is specified by Cabinet Order.
A farming heir listed in any of the items of Article 70-6-2, paragraph (2) (referred to as a "person under the grace period of a former Act" in the following paragraph) may receive the application of the provisions of paragraph (1). In this case, the provisions of Article 70-6 apply by deeming that person under the grace period of a former Act to be a farming heir prescribed in paragraph (1) of that Article, and the provisions of Article 70-6 of the Act on Special Measures Concerning Taxation prior to the amendment prescribed in each of those items do not apply.
Beyond what is provided for in paragraphs (3) through (6), necessary matters concerning the application of the provisions of paragraph (1) or the preceding paragraph relating to a person subject to the grace period and a person under the grace period of a former Act are specified by Cabinet Order.
Special Provisions on Taxation for Inheritance Tax on Farmland for Which a Certified Urban Farmland Loan or a Lease of Farm-Garden Land Has Been Made（認定都市農地貸付け又は農園用地貸付けを行つた農地についての相続税の課税の特例）
Article 70-6-5, paragraph (1)
In the case where a person who is making a certified urban farmland loan prescribed in paragraph (2), item (ii) of the preceding Article (referred to as a "certified urban farmland loan" in this Article) or a lease of farm-garden land prescribed in item (iii) of that paragraph (referred to as a "lease of farm-garden land" in this Article) has died, if an heir of the deceased person has acquired, by inheritance or bequest, from the deceased person the farmland for which the deceased person had been making that certified urban farmland loan or lease of farm-garden land, the provisions of Article 70-6 apply by deeming the farmland for which that certified urban farmland loan or lease of farm-garden land had been made to have been used by the deceased person for agriculture until the day of death.
In the case where a person specified by Cabinet Order as an individual who had been engaged in agriculture (referred to as a "farm operator" in this paragraph) or a farming heir prescribed in Article 70-6, paragraph (1) (referred to as a "farming heir" in this paragraph) has died, if an heir of that farm operator or farming heir has made a certified urban farmland loan or a lease of farm-garden land, by the due date for filing the return under the provisions of Article 27, paragraph (1) of the Inheritance Tax Act (referred to as the "inheritance tax return due date" in the following paragraph), with regard to farmland that the heir acquired by inheritance or bequest from that farm operator or farming heir, the provisions of Article 70-6 apply by deeming that farmland to fall under farmland used for the agriculture of that heir.
In the case where the donor relating to a donee prescribed in Article 70-4, paragraph (1) to whom the provisions of the main clause of that paragraph apply has died, if, on the inheritance tax return due date relating to the death of that donor, that donee is making a certified urban farmland loan or a lease of farm-garden land with regard to farmland, out of the farmland, etc. prescribed in Article 70-4, paragraph (1) to which the provisions of the main clause of that paragraph apply, the provisions of Article 70-6 apply by deeming that farmland to fall under farmland used for the agriculture of that donee.
Necessary matters concerning the application of the provisions of the preceding Article in the case where the provisions of the preceding three paragraphs apply are specified by Cabinet Order.