In the case where the special donor relating to the special business successor donee prescribed in Article 70-7-5, paragraph (2), item (vi) who receives the application of the provisions of paragraph (1) of that Article has died (excluding the case where, before the day of that death, the deadline of the tax payment grace period under the provisions of Article 70-7, paragraphs (3) through (5) as applied mutatis mutandis pursuant to paragraph (3) of that Article, Article 70-7, paragraph (11) as applied mutatis mutandis pursuant to Article 70-7-5, paragraph (8), Article 70-7, paragraph (12) as applied mutatis mutandis pursuant to Article 70-7-5, paragraph (9), or Article 70-7, paragraph (14) as applied mutatis mutandis pursuant to Article 70-7-5, paragraph (10) 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 special business successor donee has died at or before the time of that death), with regard to inheritance tax relating to inheritance or bequest due to the death of that special donor, that special business successor donee is deemed to have acquired from that special donor, by inheritance (or, in the case where that special business successor donee is a person other than an heir of that special donor, by bequest), the special eligible gifted unlisted shares or similar interests to which the provisions of Article 70-7-5, paragraph (1) apply (limited to the part corresponding to the amount of gift tax under a grace period, and, in the case where the special certified gift succession company referred to in that paragraph relating to those special eligible 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, those specified by Order of the Ministry of Finance as equivalent to those special eligible gifted unlisted shares or similar interests; the same applies in the following Article). In this case, the value of those special eligible gifted unlisted shares or similar interests to be included in the basis for calculating the taxable value of inheritance tax relating to the inheritance or bequest due to that death is to be calculated on the basis of the value of the special eligible gifted unlisted shares or similar interests acquired by gift to which the provisions of that paragraph apply from that special donor, at the time of that gift (or, in the case where the provisions of Article 70-7, paragraph (21) as applied mutatis mutandis pursuant to Article 70-7-5, paragraph (20) have been applied, on the date of the confirmation order prescribed in that paragraph) (meaning the value of the special eligible gifted unlisted shares or similar interests referred to in Article 70-7-5, paragraph (2), item (viii), or, in the case where the provisions of paragraphs (12) through (14) of that Article have been applied, the value specified by Cabinet Order).
第七十条の七の五第一項の規定の適用を受ける同条第二項第六号に規定する特例経営承継受贈者に係る特例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において準用する第七十条の七第三項から第五項まで、第七十条の七の五第八項において準用する第七十条の七第十一項、第七十条の七の五第九項において準用する第七十条の七第十二項又は第七十条の七の五第十項において準用する第七十条の七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特例経営承継受贈者が死亡した場合を除く。）には、当該特例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、当該特例経営承継受贈者が当該特例贈与者から相続（当該特例経営承継受贈者が当該特例贈与者の相続人以外の者である場合には、遺贈）により第七十条の七の五第一項の規定の適用に係る特例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、合併により当該特例対象受贈非上場株式等に係る同項の特例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、当該特例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特例対象受贈非上場株式等の価額については、当該特例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特例対象受贈非上場株式等の当該贈与の時（第七十条の七の五第二十項において準用する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（第七十条の七の五第二項第八号の特例対象受贈非上場株式等の価額をいい、同条第十二項から第十四項までの規定の適用があつた場合には政令で定める価額とする。）を基礎として計算するものとする。