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Article 70-7-12第七十条の七の十二
Tax Payment Grace Period and Exemption for Inheritance Tax on Equity Interests in Medical Care Corporations（医療法人の持分についての相続税の納税猶予及び免除）
Article 70-7-12, paragraph (1)
In the case where an individual has acquired, by inheritance or bequest, an equity interest in a transitional medical corporation from another individual who held an equity interest in that transitional medical corporation (referred to as the "decedent" in paragraph (8)), if that transitional medical corporation is a certified medical care corporation (limited to a medical care corporation that has received certification by the Minister of Health, Labour and Welfare during the period from the effective date of the 2014 Medical Care Act amendments to December 31, 2029) as of the filing deadline for the return filed by the due date under the provisions of Article 27, paragraph (1) of the Inheritance Tax Act relating to that inheritance (including, in the case where the individual who acquired that equity interest (referred to as the "heir, etc." hereinafter in this Article) has died before the filing deadline for that return filed by the due date, the return filed by the due date under the provisions of Article 27, paragraph (2) of that Act that is filed by the heir (including a universal legatee) of that heir, etc.; referred to as the "inheritance tax return" hereinafter in this Article and the following Article), then, with regard to the inheritance tax equivalent to the inheritance tax subject to deferral relating to the value of that equity interest for which that inheritance tax return contains a statement that the application of the provisions of this paragraph is sought, out of the amount of inheritance tax to be paid by that heir, etc. upon filing that inheritance tax return, a tax payment grace period is granted until the transition deadline stated in the certified transition plan, notwithstanding the provisions of Article 33 of that Act, only in the case where security equivalent to that inheritance tax subject to deferral has been provided by the filing deadline for that inheritance tax return pursuant to the provisions of Cabinet Order.
In this Article, the term "transitional medical corporation" means a transitional medical corporation prescribed in Article 10-2 of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act, and the term "inheritance tax subject to deferral" means the amount of inheritance tax of the heir, etc. referred to in the preceding paragraph, calculated pursuant to the provisions of Cabinet Order by applying the provisions of Articles 13 through 19 of the Inheritance Tax Act and deeming the value of the equity interest to which the provisions of that paragraph apply to be the taxable value of inheritance tax for that heir, etc.
The provisions of paragraph (1) do not apply in the case where the heir, etc. seeking the application of the provisions of that paragraph has, during the period from the time of the commencement of the succession referred to in that paragraph to the filing deadline for the inheritance tax return relating to that inheritance, received a refund according to the amount of capital contribution based on the equity interest in the transitional medical corporation referred to in that paragraph or made a transfer of that equity interest, or in the case where the heir, etc. receives the application of the provisions of paragraph (1) of the following Article.
With regard to the application of the provisions of paragraph (1) in the case where, by the filing deadline for the inheritance tax return relating to the inheritance referred to in that paragraph, all or part of the equity interest in the transitional medical corporation acquired by that inheritance or bequest has not yet been divided among the co-heirs or universal legatees, a statement that the provisions of that paragraph are to be applied may not be made in that inheritance tax return for the undivided equity interest.
The provisions of Article 70-7-9, paragraph (5) apply mutatis mutandis to the deadline of the tax payment grace period for the inheritance tax to which the provisions of paragraph (1) apply, of the heir, etc. to whom the provisions of that paragraph apply. In this case, in paragraph (5) of that Article, the phrase "paragraph (1)" is deemed to be replaced with "Article 70-7-12, paragraph (1)", the term "donee" with "heir, etc.", the phrase "gift tax equivalent to the gift tax subject to deferral" with "inheritance tax equivalent to the inheritance tax subject to deferral", and the phrase "gift tax return" with "inheritance tax return".
The provisions of Article 70-7-9, paragraph (6) apply mutatis mutandis to the case where the certified medical care corporation to which the provisions of paragraph (1) apply transitions to a fund-contribution-type medical care corporation by the transition deadline stated in its certified transition plan. In this case, in paragraph (6) of that Article, the phrase "the provisions of paragraph (1)" is deemed to be replaced with "the provisions of Article 70-7-12, paragraph (1)", the term "donee" with "heir, etc.", the phrase "gift tax subject to deferral" with "inheritance tax subject to deferral", the phrase "with regard to gift tax, paragraph (1)" with "with regard to inheritance tax, Article 70-7-12, paragraph (1)", and the phrase "as the deadline under paragraph (1)" with "as the deadline under Article 70-7-12, paragraph (1)".
The provisions of Article 70-7-9, paragraph (7) apply mutatis mutandis to the case where the heir, etc. seeking the application of the provisions of paragraph (1) has provided, as security for the inheritance tax subject to deferral, all of the equity interest held by that heir, etc. in the certified medical care corporation to which the provisions of that paragraph apply. In this case, in paragraph (7) of that Article, the phrase "paragraph (1)" is deemed to be replaced with "Article 70-7-12, paragraph (1)", the term "donee" with "heir, etc.", and the phrase "gift tax subject to deferral" with "inheritance tax subject to deferral".
The provisions of paragraph (1) do not apply in the case where the inheritance tax return relating to the equity interest in the certified medical care corporation referred to in that paragraph that the heir, etc. seeking the application of the provisions of that paragraph acquired by inheritance or bequest from the decedent does not contain a statement that the application of the provisions of that paragraph is sought for that equity interest, or in the case where details of that equity interest, details concerning the calculation of the inheritance tax subject to deferral, and other documents specified by Order of the Ministry of Finance are not attached to that return.
The provisions of Article 70-7-9, paragraph (9) apply mutatis mutandis to the acceleration of the deadline of the tax payment grace period under the provisions of paragraph (1). In this case, in paragraph (9) of that Article, the phrase "the provisions of paragraph (1)" is deemed to be replaced with "the provisions of Article 70-7-12, paragraph (1)", the term "donee" with "heir, etc.", the phrase "gift tax subject to deferral" with "inheritance tax subject to deferral", and the phrase "relating to gift tax under paragraph (1)" with "relating to inheritance tax under Article 70-7-12, paragraph (1)".
With regard to the application of the provisions of the Act on General Rules for National Taxes, the National Tax Collection Act and the Inheritance Tax Act in the case where an heir, etc. seeks the application of the provisions of paragraph (1) or in the case where a tax payment grace period has been granted under the provisions of that paragraph, the following provisions apply:
the provisions of Article 70-7-9, paragraph (10), items (i) through (vi) apply mutatis mutandis to the application of the provisions of the Act on General Rules for National Taxes and the National Tax Collection Act in the case where an heir, etc. seeks the application of the provisions of paragraph (1) or in the case where a tax payment grace period has been granted under the provisions of that paragraph. In this case, the necessary technical replacement of terms is specified by Cabinet Order;
the provisions of Article 38, paragraph (1) and Article 41, paragraph (1) of the Inheritance Tax Act do not apply to inheritance tax that falls under the provisions of Article 70-7-9, paragraph (5) as applied mutatis mutandis pursuant to paragraph (5) of this Article, paragraph (6) of that Article as applied mutatis mutandis pursuant to paragraph (6) of this Article, or paragraph (9) of that Article as applied mutatis mutandis pursuant to the preceding paragraph;
with regard to the amount of inheritance tax, other than the inheritance tax subject to deferral, relating to the property acquired through the inheritance or bequest referred to in paragraph (1) by the heir, etc. to whom the provisions of that paragraph apply, the provisions of Article 38, paragraph (1) (including the cases where it is applied mutatis mutandis pursuant to Article 44, paragraph (2) of that Act), Article 47, paragraph (5) or Article 52, paragraph (1) (including the cases where the amount is calculated in accordance therewith pursuant to Article 53, paragraph (4), item (ii), (b) of that Act) of the Inheritance Tax Act apply by deeming the value of the equity interest in the certified medical care corporation to which the provisions of that paragraph apply that was acquired by that heir, etc. to be zero.
The provisions of Article 70-7-9, paragraph (11) apply mutatis mutandis to the exemption from the inheritance tax equivalent to the inheritance tax subject to deferral to which the provisions of paragraph (1) apply. In this case, in paragraph (11) of that Article, the phrase "paragraph (1)" is deemed to be replaced with "Article 70-7-12, paragraph (1)", the phrase "the items of paragraph (5)" with "the items of paragraph (5) as applied mutatis mutandis pursuant to paragraph (5) of that Article", the phrase "paragraph (9)" with "paragraph (9) as applied mutatis mutandis pursuant to paragraph (9) of that Article", the phrase "equivalent gift tax" with "equivalent inheritance tax", the term "donee" with "heir, etc.", the phrase "gift tax subject to deferral" with "inheritance tax subject to deferral", and the phrase "paragraph (6)" with "paragraph (6) as applied mutatis mutandis pursuant to paragraph (6) of that Article".
The provisions of Article 70-7-9, paragraph (12) apply mutatis mutandis to the interest tax in the case where the heir, etc. to whom the provisions of paragraph (1) apply pays inheritance tax equivalent to all or part of the inheritance tax subject to deferral referred to in paragraph (1) pursuant to the provisions of paragraph (5) of that Article as applied mutatis mutandis pursuant to paragraph (5), paragraph (6) of that Article as applied mutatis mutandis pursuant to paragraph (6), or paragraph (9) of that Article as applied mutatis mutandis pursuant to paragraph (9). In this case, in paragraph (12) of that Article, the phrase "paragraph (1)" is deemed to be replaced with "Article 70-7-12, paragraph (1)", the term "donee" with "heir, etc.", the phrase "to gift tax" with "to inheritance tax", the phrase "gift tax return" with "inheritance tax return", the phrase "paragraph (5)" with "paragraph (5) as applied mutatis mutandis pursuant to Article 70-7-12, paragraph (5)", the phrase "paragraph (6)" with "paragraph (6) as applied mutatis mutandis pursuant to Article 70-7-12, paragraph (6)", and the phrase "paragraph (9)" with "paragraph (9) as applied mutatis mutandis pursuant to Article 70-7-12, paragraph (9)".
The provisions of Article 70-7-9, paragraph (13) apply mutatis mutandis to the case where the heir, etc. to whom the provisions of paragraph (1) apply has died by the transition deadline stated in the certified transition plan of the certified medical care corporation to which the provisions of that paragraph apply. In this case, in paragraph (13) of that Article, the phrase "paragraph (1)" is deemed to be replaced with "Article 70-7-12, paragraph (1)", the term "donee" with "heir, etc.", and the phrase "gift tax subject to deferral" with "inheritance tax subject to deferral".
The provisions of Article 70-7-9, paragraph (14) apply mutatis mutandis to the case where the Minister of Health, Labour and Welfare, the Director-General of the Regional Bureau of Health and Welfare or the Director-General of the Regional Branch Bureau of Health and Welfare has come to know of the fact prescribed in paragraph (14) of that Article with regard to the heir, etc. to whom the provisions of paragraph (1) apply or the certified medical care corporation to which the provisions of that paragraph apply as a result of having performed an act prescribed in that paragraph, or has given certification under the provisions of Article 10-4, paragraph (1) of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act for a change to the certified transition plan of that certified medical care corporation (limited to a change relating to the transition deadline). In this case, in Article 70-7-9, paragraph (14), the phrase ", paragraph (1)" is deemed to be replaced with ", Article 70-7-12, paragraph (1)", the term "donee" with "heir, etc.", and the phrase "paragraph (5) or paragraph (6)" with "paragraph (5) as applied mutatis mutandis pursuant to paragraph (5) of that Article or paragraph (6) as applied mutatis mutandis pursuant to paragraph (6) of that Article".
The provisions of Article 70-7-9, paragraph (15) apply mutatis mutandis to the case where the district director finds it necessary in connection with the affairs of notification by the Minister of Health, Labour and Welfare, the Director-General of the Regional Bureau of Health and Welfare or the Director-General of the Regional Branch Bureau of Health and Welfare under the provisions of paragraph (14) of that Article as applied mutatis mutandis pursuant to the preceding paragraph. In this case, in paragraph (15) of that Article, the phrase "in the case referred to in paragraph (1)" is deemed to be replaced with "in the case referred to in Article 70-7-12, paragraph (1)", the term "donee" with "heir, etc.", and the phrase "the provisions of paragraph (1)" with "the provisions of paragraph (1) of that Article".
Beyond what is provided for in paragraph (3) through the preceding paragraph, necessary matters concerning the application of paragraph (1) are specified by Cabinet Order.