Article 70-6-5Special Provisions on Taxation for Inheritance Tax on Farmland for Which a Certified Urban Farmland Loan or a Lease of Farm-Garden Land Has Been Made
第七十条の六の五（認定都市農地貸付け又は農園用地貸付けを行つた農地についての相続税の課税の特例）
In the case where a person who is making a certified urban farmland loan prescribed in paragraph (2), item (ii) of the preceding Article (referred to as a "certified urban farmland loan" in this Article) or a lease of farm-garden land prescribed in item (iii) of that paragraph (referred to as a "lease of farm-garden land" in this Article) has died, if an heir of the deceased person has acquired, by inheritance or bequest, from the deceased person the farmland for which the deceased person had been making that certified urban farmland loan or lease of farm-garden land, the provisions of Article 70-6 apply by deeming the farmland for which that certified urban farmland loan or lease of farm-garden land had been made to have been used by the deceased person for agriculture until the day of 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 certified urban farmland loan or a lease of farm-garden land, 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 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 to fall under farmland 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 certified urban farmland loan or a lease of farm-garden land with regard to farmland, 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 to fall under farmland used for the agriculture of that donee.
Necessary matters concerning the application of the provisions of the preceding Article in the case where the provisions of the preceding three paragraphs apply are specified by Cabinet Order.