Act on Special Measures Concerning Taxation

With regard to the inheritance tax equivalent to the inheritance tax subject to deferral relating to the special forest subject to forestry operations for which a statement is made in the inheritance tax return that the heir seeks the application of the provisions of this paragraph (limited to a forest that the forestry business heir manages personally (management meaning forestry operations or protection carried out together with those forestry operations) and that satisfies all of the following requirements; referred to as a "special forest" in this Article), out of the amount of inheritance tax to be paid, by filing the return under the provisions of Article 27, paragraph (1) of the Inheritance Tax Act relating to the inheritance (limited to a return filed before the due date for filing that return; referred to as the "inheritance tax return" in this Article), by a forestry business heir who has acquired a special forest subject to forestry operations by inheritance or bequest from a person specified by Cabinet Order as an individual who had held a forest (meaning standing timber or land; the same applies hereinafter in this Article) located within an area for which a specified forest management plan has been established (referred to as the "decedent" in this Article), notwithstanding the provisions of Article 33 of that Act, a grace period is granted for the payment of that tax until the day of the death of that forestry business heir, only if the forestry business heir has provided security equivalent to that inheritance tax subject to deferral by the due date for filing that inheritance tax return:

the forest is stated in that specified forest management plan as a forest for which a forest work road network is to be developed;

the forest is not located within an urbanization promotion area prescribed in Article 7, paragraph (1) of the City Planning Act;

in the case of standing timber, the standing timber is such that the period from the day of the commencement of the succession until the day on which that standing timber reaches the standard cutting age set in the municipal forest development plan prescribed in Article 10-5, paragraph (1) of the Forest Act (or, for standing timber located within a forest area for operations by public-interest function referred to in paragraph (2), item (v) of that Article, the forest age specified by Order of the Ministry of Finance) exceeds the life expectancy period of that forestry business heir at the time of the commencement of the succession (meaning the period from the day of the commencement of the succession until the day on which the period specified by Cabinet Order as the number of years of remaining life expectancy of that forestry business heir elapses (or, if that period exceeds 30 years, 30 years)).

In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:

certification by the mayor of the municipality, etc.: the certification by the head of a municipality (or, where the provisions of Article 19 of the Forest Act apply, the person specified in the relevant item of paragraph (1) of that Article according to the category of cases listed in those items) under the provisions of Article 11, paragraph (5) of the Forest Act (including the case where it is applied mutatis mutandis pursuant to Article 12, paragraph (3) of that Act by replacing terms, the case where it is applied by replacing terms pursuant to the provisions of Article 8 of the Act on Special Measures concerning Assurance of Stable Supply of Timber, and the case where it is applied mutatis mutandis pursuant to Article 12, paragraph (3) of the Forest Act by replacing terms as applied by replacing terms pursuant to Article 9, paragraph (2) or (3) of that Act);

specified forest management plan: a forest management plan prescribed in Article 11, paragraph (1) of the Forest Act that has received the certification by the mayor of the municipality, etc. (referred to as a "forest management plan" in this item), and that satisfies all of the following requirements:

the forests covered by the plan are those specified by Order of the Ministry of Finance as forests that are appropriate to be developed as a single unit by the same person;

the matters prescribed in Article 11, paragraph (3) of the Forest Act are stated in that forest management plan;

beyond what is listed in (a) and (b), the content of that forest management plan satisfies the requirements specified by Order of the Ministry of Finance as those necessary for achieving efficient management of forests (meaning forestry operations or protection carried out together with those forestry operations; the same applies hereinafter in this Article) by the same person;

special forest subject to forestry operations: out of the forests that the decedent held immediately before the commencement of the succession relating to the decedent, a forest located, before the commencement of that succession, within an area for which a specified forest management plan has been established (excluding a forest located within a district relating to the development of forest health facilities prescribed in Article 2, paragraph (2), item (ii) of the Act on Special Measures concerning Improvement of Public Health Function of Forests), and that satisfies all of the following requirements:

the forest has been managed appropriately and reliably in accordance with that specified forest management plan, continuously until immediately before the commencement of the succession, by that decedent or by a person entrusted by that decedent with the management of all of the forests held by the decedent;

the part of the forests stated in that specified forest management plan for which a forest work road network is to be developed satisfies the requirements specified by Cabinet Order as those under which efficient forestry operations can be carried out as a single unit by the same person;

forestry business heir: an individual who has acquired, by inheritance or bequest from the decedent to which the provisions of the preceding paragraph apply, all of the forests (limited to those located within an area for which a specified forest management plan has been established) that the decedent held immediately before the commencement of the succession, and who satisfies all of the following requirements:

the individual was a presumptive heir of that decedent immediately before the commencement of the succession;

the individual has continuously held all of those forests acquired by that inheritance or bequest from the time of the commencement of the succession until the due date for filing the inheritance tax return relating to that succession (or, if the individual dies before that due date, the day of death), and is managing them in accordance with that specified forest management plan;

the individual satisfies the requirements specified by Order of the Ministry of Finance as those under which the individual is found to manage those forests appropriately and reliably in accordance with that specified forest management plan;

inheritance tax subject to deferral: the remaining amount after deducting the amount listed in (b) from the amount listed in (a):

the amount of inheritance tax of the forestry business heir 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, deeming the value of the special forest to which the provisions of that paragraph apply to be the taxable value of inheritance tax relating to that forestry business heir;

the amount of inheritance tax of the forestry business heir 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, deeming the amount calculated by multiplying the value of the special forest to which the provisions of that paragraph apply by 20 percent to be the taxable value of inheritance tax relating to that forestry business heir;

forest operation improvement period: in the case where a succession has commenced with regard to the decedent to whom the provisions of the preceding paragraph apply during the period from the initial certification start date (meaning the day specified by Cabinet Order as the start date of the period of a specified forest management plan (limited, in the case where the provisions of Article 17, paragraph (1) of the Forest Act have previously been applied with regard to that specified forest management plan, to a plan for which the certified forest owner, etc. referred to in that paragraph relating to the first application has received the certification by the mayor of the municipality, etc.); the same applies in this item and the following item) until the day on which ten years have elapsed from that initial certification start date, the period from the day following the day of the commencement of the succession until the day on which those ten years elapse or the day of the death of the forestry business heir relating to that succession, whichever is earlier;

base date for management reports: the day specified in (a) or (b) according to the category of periods listed in (a) or (b):

forest operation improvement period: each day on which a year has elapsed from the initial certification start date;

the period from the day following the last day of the forest operation improvement period (or, in the case where a succession has commenced with regard to the decedent to whom the provisions of the preceding paragraph apply on or after the day following the day on which ten years have elapsed from the initial certification start date, that following day) until the day on which the deadline of the tax payment grace period under the provisions of the preceding paragraph, the following paragraph, paragraph (4), (13), (14) or (16) becomes fixed for the entire inheritance tax equivalent to the inheritance tax subject to deferral (excluding, in the case where the provisions of the following paragraph or paragraph (4) have already been applied, the amount of the part corresponding to the value of the special forest to which those provisions have been applied; referred to as the "amount of inheritance tax under a grace period" in this Article): each day on which three years have elapsed from the day following that last day.

In the case where the forestry business heir to whom the provisions of paragraph (1) apply or the special forest referred to in that paragraph has come to fall under any of the cases listed in the following items, notwithstanding the provisions of that paragraph, the deadline of the tax payment grace period under the provisions of that paragraph is the day on which two months have elapsed from the day specified in the relevant item (or, in the case where that forestry business heir has died during the period from the day specified in the relevant item until the day on which those two months elapse, the day on which six months have elapsed from the day following the day on which the heir of that forestry business heir (including a universal legatee; the same applies hereinafter in this Article) came to know of the commencement of the succession due to the death of that forestry business heir):

in the case where the management of the special forest by that forestry business heir in accordance with the specified forest management plan falls under the case specified by Cabinet Order as a case where it is not being carried out appropriately and reliably, if the Minister of Agriculture, Forestry and Fisheries, the prefectural governor or the mayor of the municipality relating to that specified forest management plan (referred to as the "Minister of Agriculture, Forestry and Fisheries, etc." in this Article) has notified the district director with jurisdiction over the place for tax payment of that forestry business heir to that effect: the day on which that notice was given;

in the case where that forestry business heir has transferred, given as a gift or converted (meaning an act specified by Order of the Ministry of Finance as an act of using the land of that special forest for purposes other than the growth of standing timber) that special forest, or has created a superficies right, a farming right, a right based on a loan for use or a right of lease with regard to that special forest (excluding the case where there has been a transfer by expropriation or exchange, etc. prescribed in Article 33-4, paragraph (1)), or that special forest has come to fall under inadequate forest road network, etc. (meaning the case specified by Cabinet Order as a case where part of the forest work road network is not being developed appropriately or the forest has become one unsuitable for integrated and efficient management; the same applies in this item and the following paragraph), if the area of the land relating to that special forest for which that transfer, gift, conversion or creation (referred to as a "transfer, etc." in this Article) or inadequate forest road network, etc. has taken place (or, in the case where there was a transfer, etc. (excluding a transfer by expropriation or exchange, etc. prescribed in Article 33-4, paragraph (1)) or inadequate forest road network, etc. with regard to the special forest referred to in paragraph (1) before the time of that transfer, etc. or inadequate forest road network, etc., the area obtained by adding the area of the land relating to that earlier transfer, etc. or inadequate forest road network, etc.) exceeds 20 percent of the area of the land relating to the special forest referred to in paragraph (1) held by that forestry business heir immediately before that time (or, in the case where there was a transfer, etc. or inadequate forest road network, etc. with regard to the special forest referred to in that paragraph before that time, the area obtained by adding the area of the land relating to that transfer, etc. or inadequate forest road network, etc.): the day on which the Minister of Agriculture, Forestry and Fisheries, etc. gave notice to the district director with jurisdiction over the place for tax payment of that forestry business heir concerning the transfer, etc. or inadequate forest road network, etc. by which that 20 percent came to be exceeded;

in the case where the management of the forests relating to that special forest has been discontinued: the day on which it was discontinued;

in the case where the revenue relating to timber income prescribed in Article 32, paragraph (1) of the Income Tax Act of that forestry business heir for the year has become zero: December 31 of the year in which that revenue became zero;

in the case where that forestry business heir has submitted to the district director with jurisdiction over the place for tax payment a written notification stating that the forestry business heir will cease to receive the application of the provisions of paragraph (1): the day on which that written notification was submitted.

In the case where, by the day on which the deadline of the tax payment grace period under the provisions of paragraph (1), the preceding paragraph, this paragraph, paragraph (13), (14) or (16) becomes fixed for the entire inheritance tax equivalent to the amount of inheritance tax under a grace period, the forestry business heir to whom the provisions of paragraph (1) apply has made a transfer, etc. of part of the special forest referred to in that paragraph or that special forest has come to fall under inadequate forest road network, etc., then, with regard to the inheritance tax equivalent to the amount calculated, pursuant to the provisions of Cabinet Order, as the amount of the part of the amount of inheritance tax under a grace period corresponding to the value of the special forest for which that transfer, etc. was made or which has come to fall under that inadequate forest road network, etc., notwithstanding the provisions of that paragraph, the deadline of the tax payment grace period under the provisions of that paragraph is the day on which two months have elapsed from the day on which the Minister of Agriculture, Forestry and Fisheries, etc. notified the district director with jurisdiction over the place for tax payment of that forestry business heir that the transfer, etc. or inadequate forest road network, etc. had taken place (or, in the case where that forestry business heir has died during the period from the day on which that notice was given until the day on which those two months elapse, the day on which six months have elapsed from the day following the day on which the heir of that forestry business heir came to know of the commencement of the succession due to the death of that forestry business heir).

In the case referred to in the preceding paragraph, when a transfer, etc. has been made only with regard to the standing timber, or only with regard to the land used for the growth of that standing timber, out of a special forest, then, with regard to the application of the provisions of that paragraph, a transfer, etc. is deemed to have been made on the day on which that transfer, etc. was made with regard to the land used for the growth of that standing timber or the standing timber growing on that land as well.

In the case where the forestry business heir to whom the provisions of paragraph (1) apply has come to be in a state specified by Cabinet Order as a state in which it is difficult to manage the special forest referred to in that paragraph due to a disability, illness or other reason, if the forestry business heir has entrusted the management of all of that special forest to a presumptive heir of that forestry business heir who is specified by Cabinet Order (that entrustment is referred to as "entrustment of management" in this paragraph and the following paragraph), then, only if the forestry business heir has, within two months from the day on which the forestry business heir made that entrustment of management, submitted to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification to the effect that the forestry business heir has made that entrustment of management, the management of the forests relating to the special forest for which that entrustment of management was made (referred to as "forest under entrusted management" in the following paragraph) is deemed not to have been discontinued with regard to the application of the provisions of paragraph (3).

With regard to the application of the provisions of paragraphs (3) and (4) to a forestry business heir to whom the provisions of the preceding paragraph apply, a person who has received an entrustment of management from that forestry business heir, or a forest under entrusted management, the phrase "or the special forest referred to in that paragraph" in paragraph (3) is deemed to be replaced with "or a person who has received an entrustment of management prescribed in paragraph (6) from that forestry business heir (referred to as a 'person entrusted with management' in this paragraph and the following paragraph) or the forest under entrusted management referred to in paragraph (6)", and the phrase "notwithstanding the provisions of that paragraph" in that paragraph is deemed to be replaced with "notwithstanding the provisions of paragraph (1)"; the phrase "by that forestry business heir" in item (i) of that paragraph is deemed to be replaced with "by that person entrusted with management", and the phrase "special forest" in that item is deemed to be replaced with "forest under entrusted management"; the phrase "that forestry business heir has" in item (ii) of that paragraph is deemed to be replaced with "that person entrusted with management has", the phrase "special forest" in that item is deemed to be replaced with "forest under entrusted management", the phrase "referred to in paragraph (1) before" in that item is deemed to be replaced with "referred to in paragraph (6) before", the phrase "held by that forestry business heir" in that item is deemed to be replaced with "held by that person entrusted with management", and the phrase "referred to in paragraph (1) held by" in that item is deemed to be replaced with "referred to in paragraph (6) held by"; the phrase "special forest" in item (iii) of that paragraph is deemed to be replaced with "forest under entrusted management"; and the phrase "the forestry business heir to whom the provisions of paragraph (1) apply" in paragraph (4) is deemed to be replaced with "the person entrusted with management relating to the application of the provisions of paragraph (6)", the phrase "special forest" in that paragraph is deemed to be replaced with "forest under entrusted management", and the phrase "notwithstanding the provisions of that paragraph" in that paragraph is deemed to be replaced with "notwithstanding the provisions of paragraph (1)"; and beyond this, necessary matters concerning the application of the provisions of the preceding paragraph are specified by Cabinet Order.

The provisions of paragraph (1) do not apply in the case where, by the due date for filing the inheritance tax return relating to the inheritance referred to in that paragraph, all or part of the forests (limited to those located within an area for which a specified forest management plan has been established) acquired by that inheritance or bequest have not yet been divided among the co-heirs or universal legatees.

The provisions of paragraph (1) do not apply in the case where a person who has acquired property by the inheritance or bequest referred to in that paragraph from the decedent relating to the inheritance referred to in that paragraph has received, or seeks to receive, the application of the provisions of Article 69-5, paragraph (1) with regard to that property.

The provisions of paragraph (1) do not apply in the case where the inheritance tax return filed by the heir who seeks the application of the provisions of that paragraph does not contain a statement that the heir seeks the application of the provisions of that paragraph with regard to all of the special forest subject to forestry operations (limited to forests that satisfy all of the requirements listed in the items of that paragraph), or in the case where the following documents are not attached to it:

a document stating the details of that special forest subject to forestry operations and the details of the calculation of the inheritance tax subject to deferral, and other documents specified by Order of the Ministry of Finance;

in the case where the day on which five months have elapsed from the day following the first base date for management reports arriving on or after the day following the day of the death of the decedent relating to that special forest subject to forestry operations arrives by the due date for filing the inheritance tax return relating to the death of that decedent, a document stating the matters specified by Order of the Ministry of Finance as matters concerning the management of that special forest subject to forestry operations;

a document specified by Order of the Ministry of Finance as a document certifying that, at the time of the commencement of the succession to which the provisions of paragraph (1) apply, that heir satisfies the requirements listed in paragraph (2), item (iv), (a) through (c) and other requirements specified by Order of the Ministry of Finance.

A forestry business heir to whom the provisions of paragraph (1) apply must, in the case where a base date for management reports (excluding, in the case where the day on which five months have elapsed from the day following the first base date for management reports arriving on or after the day following the day of the death of the decedent relating to the special forest arrives by the due date for filing the inheritance tax return relating to the inheritance referred to in paragraph (1), that first base date for management reports) falls within the period from the day following the day of the death of the decedent relating to the inheritance referred to in that paragraph until the day on which the deadline of the tax payment grace period under the provisions of that paragraph or paragraph (3), (4), (13), (14) or (16) becomes fixed for the entire inheritance tax equivalent to the amount of inheritance tax under a grace period, submit to the district director with jurisdiction over the place for tax payment, by the notification deadline (meaning the day on which five months have elapsed from the day following the base date for management reports; the same applies in the following paragraph, paragraph (13) and paragraph (18)), pursuant to the provisions of Cabinet Order, a written notification stating that the forestry business heir wishes to continue to receive the application of the provisions of paragraph (1) and matters concerning the management of the special forest.

With regard to the prescription of the national government's right to collect the inheritance tax equivalent to the amount of inheritance tax under a grace period and the interest tax and delinquent tax relating to that inheritance tax, except in the case where the provisions of Article 73, paragraph (4) of the Act on General Rules for National Taxes as applied by replacing terms pursuant to the provisions of paragraph (15), item (ii) apply, the prescription is not completed during the period from the time of submission of the written notification referred to in the preceding paragraph until the notification deadline of that written notification, and is to begin to run anew from the day following that notification deadline.

In the case where the written notification referred to in paragraph (11) is not submitted to the district director with jurisdiction over the place for tax payment by the notification deadline, notwithstanding the provisions of paragraph (1), the deadline of the tax payment grace period under the provisions of that paragraph for the inheritance tax equivalent to the amount of inheritance tax under a grace period as of that notification deadline is the day on which two months have elapsed from the day following that notification deadline (or, in the case where the forestry business heir relating to that inheritance tax has died during the period from the day following that notification deadline until the day on which those two months elapse, the day on which six months have elapsed from the day following the day on which the heir of that forestry business heir came to know of the commencement of the succession due to the death of that forestry business heir).

The district director may, in the following cases, accelerate the deadline of the tax payment grace period under the provisions of paragraph (1) relating to the inheritance tax equivalent to the amount of inheritance tax under a grace period. In this case, the provisions of Article 49, paragraphs (2) and (3) of the Act on General Rules for National Taxes apply mutatis mutandis.

in the case where the forestry business heir to whom the provisions of paragraph (1) apply does not comply with an order under the provisions of Article 51, paragraph (1) of the Act on General Rules for National Taxes with regard to the security prescribed in that paragraph;

in the case where a fact that differs from the matters stated in the written notification referred to in paragraph (11) submitted by that forestry business heir has come to light.

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 a tax payment grace period has been granted under the provisions of paragraph (1), the following provisions apply:

with regard to delinquent tax on inheritance tax in the case where the provisions of paragraph (1) have been applied, the amount of that inheritance tax is divided into the inheritance tax subject to deferral and the remainder, that inheritance tax subject to deferral is further divided according to each different deadline of the tax payment grace period prescribed in item (iii), and the provisions concerning delinquent tax in the Act on General Rules for National Taxes apply to each of those tax amounts;

with regard to inheritance tax for which a tax payment grace period has been granted under the provisions of paragraph (1), the phrase "deferred payment" in Article 64, paragraph (1) and Article 73, paragraph (4) of the Act on General Rules for National Taxes is deemed to be replaced with "deferred payment (including a tax payment grace period under the provisions of Article 70-6-6, paragraph (1) (Tax Payment Grace Period and Exemption for Inheritance Tax on Forests) of the Act on Special Measures Concerning Taxation)";

the deadline of the tax payment grace period under the provisions of paragraph (1) (including that deadline under the provisions of paragraph (3), paragraph (4), the preceding two paragraphs or the following paragraph) is to be included in the deadline for deferred payment under the provisions of the Inheritance Tax Act when the provisions concerning the statutory due date for payment or the due date for payment in the Act on General Rules for National Taxes and the National Tax Collection Act are applied;

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 paragraph (3), paragraph (4), the preceding two paragraphs or the following paragraph;

with regard to the amount of inheritance tax, other than the inheritance tax subject to deferral, relating to the property of a person whose property acquired by inheritance or bequest includes property that falls under a special forest, the provisions of Article 38, paragraph (1) (including the case where it is applied mutatis mutandis pursuant to Article 44, paragraph (2) of that Act), Article 47, paragraph (5), Article 52, paragraph (1) or Article 53, paragraph (4), item (ii), (b) of the Inheritance Tax Act apply by deeming the value of that special forest to be the value calculated by multiplying the value of that special forest by 20 percent;

with regard to the application of the provisions of Article 41, paragraph (2) of the Inheritance Tax Act as applied mutatis mutandis pursuant to Article 48-2, paragraph (6) of that Act in the case where the provisions of paragraph (1) have been applied with regard to a special forest, the phrase "excluding property" in that paragraph is deemed to be replaced with "excluding property and the special forest prescribed in Article 70-6-6, paragraph (1) (Tax Payment Grace Period and Exemption for Inheritance Tax on Forests) of the Act on Special Measures Concerning Taxation to which the provisions of that paragraph apply".

The provisions of Article 64, paragraph (1) (including the case where it is applied mutatis mutandis pursuant to paragraph (2) of that Article) and paragraph (4) of the Inheritance Tax Act apply mutatis mutandis to the case where it is found that the burden of inheritance tax or gift tax of a forestry business heir to whom the provisions of paragraph (1) apply, the decedent relating to that forestry business heir, or a person who has a special relationship specified by Cabinet Order with any of them would be unjustly reduced. In this case, the phrase "or their relatives or other persons" in paragraph (1) of that Article is deemed to be replaced with "who are the forestry business heir under Article 70-6-6, paragraph (1) (Tax Payment Grace Period and Exemption for Inheritance Tax on Forests) of the Act on Special Measures Concerning Taxation, the decedent relating to that forestry business heir, or those persons", the phrase "upon reassessment or determination of inheritance tax or gift tax" in that paragraph is deemed to be replaced with "with regard to the application of the provisions of that Article", and the phrase "calculate the taxable value" in that paragraph is deemed to be replaced with "accelerate the deadline of the tax payment grace period, or determine the inheritance tax subject to the tax payment grace period that is to be exempted"; the phrase "or their relatives or other persons who have the special relationship prescribed in the preceding paragraph with any of them, the reassessment or determination relating to inheritance tax or gift tax" in paragraph (2) of that Article is deemed to be replaced with "who is the forestry business heir under Article 70-6-6, paragraph (1) of the Act on Special Measures Concerning Taxation, the acceleration of the deadline of the tax payment grace period or the exemption of inheritance tax"; and the phrase "upon reassessment or determination of inheritance tax or gift tax" in paragraph (4) of that Article is deemed to be replaced with "with regard to the application of the provisions of Article 70-6-6 of the Act on Special Measures Concerning Taxation", and the phrase "calculate the taxable value" in that paragraph is deemed to be replaced with "accelerate the deadline of the tax payment grace period, or determine the inheritance tax subject to the tax payment grace period that is to be exempted".

In the case where the forestry business heir to whom the provisions of paragraph (1) apply has died (excluding the case where the provisions of paragraph (13) have been applied before the day of death, the case where the deadline of the tax payment grace period has been accelerated under the provisions of paragraph (14) or the preceding paragraph before that day, and the case where the forestry business heir came to fall under any of the cases listed in the items of paragraph (3) before that day), the inheritance tax equivalent to the amount of inheritance tax under a grace period is exempted. In this case, the heir of that forestry business heir must, by the day on which six months have elapsed from the day of death (referred to as the "deadline for notification of exemption" in the following paragraph), submit to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification stating the matters specified by Order of the Ministry of Finance.

Even in the case where the written notification referred to in paragraph (11) or the preceding paragraph has not been submitted by the notification deadline prescribed in paragraph (11) or the deadline for notification of exemption referred to in the preceding paragraph, if the district director prescribed in those provisions finds that there were unavoidable circumstances for the failure to submit it within those deadlines and the written notification has been submitted to that district director pursuant to the provisions of Cabinet Order, the written notification is deemed to have been submitted within those deadlines with regard to the application of the provisions of paragraph (13) or the preceding paragraph.

In the case where the Minister of Agriculture, Forestry and Fisheries, etc. has come to know, with regard to the forestry business heir to whom the provisions of paragraph (1) apply or the special forest, that a fact relating to the fixing of the deadline of the tax payment grace period under the provisions of paragraph (3) or (4) has occurred, as a result of having given a certification or confirmation, accepted a report or taken any other action based on the provisions of laws and regulations with regard to that fact, the Minister of Agriculture, Forestry and Fisheries, etc. must, without delay, notify the Commissioner of the National Tax Agency or the district director with jurisdiction over the place for tax payment of that forestry business heir in writing that the fact has occurred with regard to that special forest and of other matters specified by Order of the Ministry of Finance.

If the district director finds it necessary, in the case referred to in paragraph (1), for the Minister of Agriculture, Forestry and Fisheries, etc. to properly and reliably process its affairs (limited to affairs concerning the forestry business heir to whom the provisions of that paragraph apply that relate to the application of the provisions of the preceding paragraph), the district director may notify the Minister of Agriculture, Forestry and Fisheries, etc. that the forestry business heir receives the application of the provisions of paragraph (1) and of other matters specified by Order of the Ministry of Finance.

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.