In the case where the donor relating to the successor donee prescribed in Article 70-7, paragraph (2), item (iii) to whom the provisions of paragraph (1) of that Article apply has died (excluding the case where, before the day of that death, the deadline of the tax payment grace period under the provisions of paragraphs (3) through (5), paragraph (11), paragraph (12) or paragraph (14) of that Article has been fixed for all of the gift tax equivalent to the amount of gift tax under a grace period, and the case where that successor donee has died at or before the time of that death), with regard to inheritance tax on the inheritance or bequest due to the death of that donor, the successor donee is deemed to have acquired from that donor by inheritance (or, in the case where the successor donee is a person other than an heir of that donor, by bequest) the covered gifted unlisted shares or similar interests to which the provisions of paragraph (1) of that Article apply (limited to the part corresponding to the amount of gift tax under a grace period, and, in the case where the certified gift succession company referred to in that paragraph relating to those covered gifted unlisted shares or similar interests has been extinguished through a merger or in any other case specified by Order of the Ministry of Finance, to be those specified by Order of the Ministry of Finance as equivalent to those covered gifted unlisted shares or similar interests; the same applies in the following Article). In this case, the value of those covered gifted unlisted shares or similar interests to be included in the basis for calculating the taxable value of inheritance tax on the inheritance or bequest due to that death is to be calculated on the basis of the value (meaning the value of the covered gifted unlisted shares or similar interests referred to in paragraph (2), item (v) of Article 70-7), at the time of that gift (or, in the case where the provisions of paragraph (21) of that Article have been applied, on the date of the confirmation order prescribed in that paragraph), of the covered gifted unlisted shares or similar interests acquired from that donor through the gift to which the provisions of paragraph (1) of that Article apply.
第七十条の七第一項の規定の適用を受ける同条第二項第三号に規定する経営承継受贈者に係る贈与者が死亡した場合（その死亡の日前に猶予中贈与税額に相当する贈与税の全部につき同条第三項から第五項まで、第十一項、第十二項又は第十四項の規定による納税の猶予に係る期限が確定した場合及びその死亡の時以前に当該経営承継受贈者が死亡した場合を除く。）には、当該贈与者の死亡による相続又は遺贈に係る相続税については、当該経営承継受贈者が当該贈与者から相続（当該経営承継受贈者が当該贈与者の相続人以外の者である場合には、遺贈）により同条第一項の規定の適用に係る対象受贈非上場株式等（猶予中贈与税額に対応する部分に限るものとし、合併により当該対象受贈非上場株式等に係る同項の認定贈与承継会社が消滅した場合その他の財務省令で定める場合には、当該対象受贈非上場株式等に相当するものとして財務省令で定めるものとする。次条において同じ。）の取得をしたものとみなす。この場合において、その死亡による相続又は遺贈に係る相続税の課税価格の計算の基礎に算入すべき当該対象受贈非上場株式等の価額については、当該贈与者から同項の規定の適用に係る贈与により取得をした対象受贈非上場株式等の当該贈与の時（第七十条の七第二十一項の規定の適用があつた場合には、同項に規定する認可決定日）における価額（同条第二項第五号の対象受贈非上場株式等の価額をいう。）を基礎として計算するものとする。