In the case where a special business donee (meaning a special business donee prescribed in Article 70-6-8, paragraph (2), item (ii); the same applies hereinafter in this Article) who receives the application of the provisions of paragraph (1) of that Article and who has acquired by gift special gifted business assets (meaning special gifted business assets prescribed in paragraph (1) of that Article; the same applies hereinafter in this paragraph and the following paragraph) to which the provisions of Article 70-6-8, paragraph (1) apply is a person other than a presumptive heir who is a lineal descendant of the donor (meaning the donor prescribed in Article 70-6-8, paragraph (1) who made that gift; the same applies hereinafter in this Article) (excluding a grandchild of that donor, and limited to a person who is 18 years of age or older as of January 1 of that year), and that donor is 60 years of age or older as of that day, the provisions of Article 21-9 of the Inheritance Tax Act apply mutatis mutandis to the special business donee who has acquired those special gifted business assets by that gift.
贈与により第七十条の六の八第一項の規定の適用に係る特例受贈事業用資産（同項に規定する特例受贈事業用資産をいう。以下この項及び次項において同じ。）を取得した同条第一項の規定の適用を受ける特例事業受贈者（同条第二項第二号に規定する特例事業受贈者をいう。以下この条において同じ。）が贈与者（その贈与をした第七十条の六の八第一項に規定する贈与者をいう。以下この条において同じ。）の直系卑属である推定相続人以外の者（その贈与者の孫を除き、その年一月一日において十八歳以上である者に限る。）であり、かつ、その贈与者が同日において六十歳以上の者である場合には、その贈与により当該特例受贈事業用資産を取得した特例事業受贈者については、相続税法第二十一条の九の規定を準用する。
In the case where a special business donee has acquired special gifted business assets by gift from a donor (limited to a person who is 60 years of age or older as of January 1 of that year), the provisions of the preceding paragraph are not to apply to property acquired by gift from that donor before the time of the acquisition of those special gifted business assets.
Even in the case where, for a special business donee who has submitted the written notification referred to in Article 21-9, paragraph (2) of the Inheritance Tax Act as applied mutatis mutandis pursuant to paragraph (1), the deadline for the tax payment grace period has become fixed with regard to the whole of the gift tax equivalent to the gift tax amount under grace period prescribed in Article 70-6-8, paragraph (4), or the whole of that gift tax has been exempted, the provisions of Article 21-9, paragraph (3) of that Act as applied mutatis mutandis pursuant to paragraph (1) are to apply to property acquired by gift from the donor.
第一項において準用する相続税法第二十一条の九第二項の届出書を提出した特例事業受贈者が、第七十条の六の八第四項に規定する猶予中贈与税額に相当する贈与税の全部につき納税の猶予に係る期限が確定した場合又は免除された場合においても、贈与者からの贈与により取得した財産については、第一項において準用する同法第二十一条の九第三項の規定の適用があるものとする。
The provisions of the Inheritance Tax Act and other laws and regulations concerning inheritance tax or gift tax apply by deeming a special business donee who has submitted the written notification referred to in Article 21-9, paragraph (2) of the Inheritance Tax Act as applied mutatis mutandis pursuant to paragraph (1) to be a person electing settlement taxation at inheritance prescribed in paragraph (5) of that Article who has acquired property to which the provisions of paragraph (3) of that Article apply, and the donor to be the specified donor prescribed in paragraph (5) of that Article who has made a gift of property to which the provisions of paragraph (3) of that Article apply, respectively.
Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.