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Article 70-6-2第七十条の六の二
Special Provisions on Specified Loans 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特定貸付けの特例）
Article 70-6-2, paragraph (1)
In the case where a farming heir prescribed in paragraph (1) of the preceding Article to whom the provisions of the main clause of that paragraph apply (referred to as a "person subject to the grace period" in this Article) has, by the tax payment grace period deadline prescribed in that paragraph, made a loan of all or part of the farmland or pasture land, out of the special farmland, etc. prescribed in that paragraph to which the provisions of the main clause of that paragraph apply (excluding farmland, etc. within an urbanization promotion area prescribed in paragraph (6), item (ii), (b) of the preceding Article), through the creation of a right based on a loan for use or a right of lease (referred to as a "right of lease, etc." in this paragraph) carried out for a farmland intermediary management project prescribed in Article 2, paragraph (3) of the Act on the Promotion of Farmland Intermediary Management Services (excluding a project that conducts the services listed in item (vii) of that paragraph) (that loan is referred to as a "specified loan" in this paragraph), and has, within two months from the day on which the person made that specified loan, 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 the specified loan and other matters specified by Order of the Ministry of Finance, then, with regard to the application of the provisions of the proviso to paragraph (1) and paragraph (7) of the preceding Article relating to that person subject to the grace period, the creation of a right of lease, etc. relating to all or part of that farmland or pasture land for which that specified loan has been made is deemed not to have taken place, and the farming business is deemed not to have been discontinued.
The following farming heirs (referred to as "persons under the grace period of a former Act" in this Article) may receive the application of the provisions of the preceding paragraph:
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991), which remains in force pursuant to the provisions of Article 19, paragraph (5) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000) listed in Article 19, paragraph (5), item (ii) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001) listed in Article 32, paragraph (9), item (iii) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 123, paragraph (11) of the Supplementary Provisions of that Act;
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 55, paragraph (17) of the Supplementary Provisions of that Act;
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 66, paragraph (6) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 128, paragraph (7) of the Supplementary Provisions of that Act;
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 127, paragraph (9) of the Supplementary Provisions of that Act;
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 118, paragraphs (11) through (13) of the Supplementary Provisions of that Act;
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) listed in Article 108, paragraph (2), item (x) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022), to whom the provisions of the main clause of that paragraph apply, in the case where the provisions then in force continue to govern pursuant to the provisions of Article 51, paragraph (11) of the Supplementary Provisions of that Act.
The provisions of Article 70-4-2, paragraphs (3) through (8) and paragraph (10) apply mutatis mutandis to a person subject to the grace period or a person under the grace period of a former Act to whom the provisions of paragraph (1) apply. In this case, the necessary technical replacement of terms is specified by Cabinet Order.
Beyond what is provided for in the preceding paragraph, the submission of the written notification referred to in paragraph (32) of the preceding Article relating to a person subject to the grace period and a person under the grace period of a former Act, and other necessary matters concerning the application of the provisions of paragraphs (1) and (2), are specified by Cabinet Order.
Special Provisions on Taxation for Inheritance Tax on Farmland or Pasture Land for Which a Specified Loan Has Been Made（特定貸付けを行つた農地又は採草放牧地についての相続税の課税の特例）
Article 70-6-3, paragraph (1)
In the case where a person who is making a specified loan prescribed in paragraph (1) of the preceding Article (referred to as a "specified loan" in this paragraph and the following paragraph) (referred to as a "specified lender" in this paragraph) has died, if an heir of that specified lender has acquired, by inheritance or bequest, from that specified lender the farmland or pasture land for which that specified lender had been making that specified loan, the provisions of Article 70-6 apply by deeming the farmland or pasture land for which that specified loan had been made to have been used by that specified lender for agriculture until the day of the specified lender's 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 specified loan, 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 or pasture land 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 or pasture land to fall under farmland or pasture land 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 specified loan prescribed in Article 70-4-2, paragraph (1) or a specified loan prescribed in paragraph (1) of the preceding Article with regard to farmland or pasture land, 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 or pasture land to fall under farmland or pasture land used for the agriculture of that donee.
With regard to the application of the provisions of paragraph (1) of the preceding Article in the case where the provisions of the preceding three paragraphs apply, the phrase "within two months from" in that paragraph is deemed to be replaced with "by the day on which two months have elapsed from the day following, or by the due date for filing the inheritance tax return prescribed in paragraph (1) of the preceding Article, whichever is later,"; and beyond this, necessary matters concerning the application of the provisions of that Article are specified by Cabinet Order.