Article 70-6-9Special Provisions on Taxation on Inheritance Tax Where the Donor of Business Assets of an Individual Has Died
第七十条の六の九（個人の事業用資産の贈与者が死亡した場合の相続税の課税の特例）
In the case where the donor relating to the special business donee prescribed in paragraph (2), item (ii) of the preceding Article to whom the provisions of paragraph (1) of that Article apply has died (excluding the case where, before the day of that death, the deadline of the tax payment grace period under the provisions of paragraph (3), paragraph (4), paragraph (11) or paragraph (12) of that Article has been fixed for all of the gift tax equivalent to the amount of gift tax under a grace period, the case where that special business donee has died at or before the time of that death, and the case where the case listed in paragraph (14), item (iv) of that Article has arisen), with regard to inheritance tax on the inheritance or bequest due to the death of that donor, the special business donee is deemed to have acquired from that donor by inheritance (or, in the case where the special business donee is a person other than an heir of that donor, by bequest) the special gifted business assets to which the provisions of paragraph (1) of that Article apply (including those deemed to be special gifted business assets under the provisions of paragraph (5), item (iii) or paragraph (6) of that Article, and limited to the part corresponding to the amount of gift tax under a grace period). In this case, the value of those special gifted business assets to be included in the basis for calculating the taxable value of inheritance tax on the inheritance or bequest due to that death is to be calculated on the basis of the value (meaning the value of the special gifted business assets referred to in paragraph (2), item (iii), (a) of that Article), at the time of that gift (or, in the case where the provisions of paragraph (18) of that Article have been applied, on the date of the confirmation order prescribed in that paragraph), of the special gifted business assets acquired through the gift from that donor to which the provisions of paragraph (1) of that Article apply.
前条第一項の規定の適用を受ける同条第二項第二号に規定する特例事業受贈者に係る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、第四項、第十一項又は第十二項の規定による納税の猶予に係る期限が確定した場合並びにその死亡の時以前に当該特例事業受贈者が死亡した場合及び同条第十四項第四号に掲げる場合に該当した場合を除く。）には、当該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、当該特例事業受贈者が当該贈与者から相続（当該特例事業受贈者が当該贈与者の相続人以外の者である場合には、遺贈）により同条第一項の規定の適用に係る特例受贈事業用資産（同条第五項第三号又は第六項の規定により特例受贈事業用資産とみなされたものを含み、猶予中贈与税額に対応する部分に限る。）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受贈事業用資産の価額については、当該贈与者から同条第一項の規定の適用に係る贈与により取得をした特例受贈事業用資産の当該贈与の時（同条第十八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（同条第二項第三号イの特例受贈事業用資産の価額をいう。）を基礎として計算するものとする。
With regard to the application of the provisions of the preceding paragraph in the case where the gift to which the provisions of paragraph (1) of the preceding Article apply, received by the special business donee prescribed in paragraph (2), item (ii) of that Article to whom the provisions of paragraph (1) of that Article apply, is a gift made by the donor relating to that special business donee to which the provisions of paragraph (14) of that Article (limited to the part relating to item (iii)) apply, the phrase "the donor relating to" in that paragraph is deemed to be replaced with "the prior donor (meaning the person who made a gift of the specified business assets referred to in paragraph (1) of that Article to the person specified by Cabinet Order as a person who had been receiving the application of the provisions of that paragraph) relating to"; the phrase "that donor" with "that prior donor"; the phrase "acquired through the gift" with "acquired by the person specified by that Cabinet Order through the prior gift (meaning the gift of those specified business assets to the person specified by Cabinet Order as a person who had been receiving the application of the provisions of that paragraph)"; and the phrase "that gift" with "that prior gift".
前条第一項の規定の適用を受ける同条第二項第二号に規定する特例事業受贈者の同条第一項の規定の適用に係る贈与が当該特例事業受贈者に係る贈与者の同条第十四項（第三号に係る部分に限る。）の規定の適用に係る贈与である場合における前項の規定の適用については、同項中「係る贈与者」とあるのは「係る前の贈与者（同条第一項の規定の適用を受けていた者として政令で定める者に同項の特定事業用資産の贈与をした者をいう。）」と、「当該贈与者」とあるのは「当該前の贈与者」と、「贈与により取得」とあるのは「前の贈与（同項の規定の適用を受けていた者として政令で定める者に対する当該特定事業用資産の贈与をいう。）により当該政令で定める者が取得」と、「当該贈与の」とあるのは「当該前の贈与の」とする。
With regard to the application of the provisions of Article 41, paragraph (2) of the Inheritance Tax Act (including as applied mutatis mutandis pursuant to Article 48-2, paragraph (6) of that Act) in the case where the provisions of paragraph (1) (including as applied by replacing terms pursuant to the preceding paragraph) are applied to the special gifted business assets prescribed in the first sentence of that paragraph, the phrase "excluding property" in Article 41, paragraph (2) of that Act is deemed to be replaced with "excluding property and the special gifted business assets prescribed in Article 70-6-9, paragraph (1) of the Act on Special Measures Concerning Taxation that are deemed to have been acquired by inheritance or bequest under the provisions of paragraph (1) of that Article (Special Provisions on Taxation on Inheritance Tax Where the Donor of Business Assets of an Individual Has Died) (including as applied by replacing terms pursuant to paragraph (2) of that Article)".