Article 70-6Tax Payment Grace Period and Exemption, etc. for Inheritance Tax on Farmland, etc.
第七十条の六（農地等についての相続税の納税猶予及び免除等）
In the case where an heir specified by Cabinet Order (referred to as a "farming heir" in this Article) of an individual specified by Cabinet Order as an individual who had been engaged in agriculture (referred to as the "decedent" in this Article) has acquired, by inheritance or bequest from that decedent, farmland that had been used for the decedent's agriculture (excluding farmland that falls under specified farmland, etc. in an urbanization promotion area, and farmland specified by Cabinet Order out of farmland relating to a survey of intention to use (meaning a survey of intention to use prescribed in Article 32, paragraph (1) of the Cropland Act under the provisions of Article 32, paragraph (1) or Article 33, paragraph (1) of that Act; the same applies in item (i)); the same applies hereinafter in this Article, except in item (i) of the following paragraph) and pasture land (excluding pasture land that falls under specified farmland, etc. in an urbanization promotion area; the same applies hereinafter in this Article, except in that item) (the acquisition includes acquisition in the case where the farmland or pasture land is deemed to have been acquired by inheritance or bequest pursuant to the provisions of the preceding Article; the same applies hereinafter in this Article, except in paragraphs (19) through (21)) (including the case where the farming heir has acquired, by inheritance or bequest from that decedent, together with that farmland and pasture land, land located within the area designated as an agricultural land area prescribed in Article 8, paragraph (2), item (i) of the Act on Establishment of Agricultural Promotion Regions that is specified by Cabinet Order as equivalent to farmland or pasture land (referred to as "quasi-farmland" in this Article)), a tax payment grace period is granted, notwithstanding the provisions of Article 33 of the Inheritance Tax Act and only if security equivalent to the inheritance tax subject to deferral is provided by the due date for filing the inheritance tax return, for the inheritance tax equivalent to the inheritance tax subject to deferral relating to that farmland, pasture land and quasi-farmland (excluding those specified by Cabinet Order) for which that inheritance tax return states that the application of the provisions of this paragraph is sought (limited, for farmland and pasture land, to those that the farming heir uses for agriculture (including, for a farming heir who falls under the provisions of paragraph (9), those used for the agriculture of the presumptive heir of the farming heir), and, for quasi-farmland, to that for which the application of the provisions of this paragraph is sought together with that farmland or pasture land; referred to as "special farmland, etc." in this Article), out of the amount of inheritance tax to be paid upon the filing of the return filed by the due date under the provisions of Article 27, paragraph (1) of that Act relating to that inheritance (referred to as the "inheritance tax return" in this Article), until the tax payment grace period deadline (or, in the case where, before that tax payment grace period deadline, a gift to which the provisions of Article 70-4 apply has been made of all of the special farmland, etc. held by the farming heir, the day on which that gift was made, and, in the case where that gift has been made of part of that special farmland, etc., for the inheritance tax specified in paragraph (39), item (iii) relating to the part of that special farmland, etc. of which the gift was made, the day on which that gift was made, and, for the inheritance tax equivalent to the amount calculated pursuant to the provisions of Cabinet Order prescribed in paragraph (40), item (v) relating to the part of that special farmland, etc. of which the gift was not made, the day on which two months have elapsed from the day on which that gift was made (or, in the case where that farming heir has died on or before that day, the day on which six months have elapsed from the day following the day on which the heir (including a universal legatee; the same applies hereinafter in this Article) of that farming heir came to know of the commencement of the succession due to the death of that farming heir; the same applies hereinafter in this paragraph)); provided, however, that in the case where that farming heir has come to fall under any of the cases listed in the following items before that tax payment grace period deadline or the day on which that gift was made, whichever is earlier (referred to as the "date of death, etc." in this Article), the tax payment grace period is granted until the day on which two months have elapsed from the day specified in the relevant item:
農業を営んでいた個人として政令で定める者（以下この条において「被相続人」という。）の相続人で政令で定めるもの（以下この条において「農業相続人」という。）が、当該被相続人からの相続又は遺贈によりその農業の用に供されていた農地（特定市街化区域農地等に該当するもの及び利用意向調査（農地法第三十二条第一項又は第三十三条第一項の規定による同法第三十二条第一項に規定する利用意向調査をいう。第一号において同じ。）に係るもののうち政令で定めるものを除く。次項第一号を除き、以下この条において同じ。）及び採草放牧地（特定市街化区域農地等に該当するものを除く。同号を除き、以下この条において同じ。）の取得（前条の規定により相続又は遺贈により取得したとみなされる場合の取得を含む。第十九項から第二十一項までを除き、以下この条において同じ。）をした場合（当該被相続人からの相続又は遺贈により当該農地及び採草放牧地とともに農業振興地域の整備に関する法律第八条第二項第一号に規定する農用地区域として定められている区域内にある土地で農地又は採草放牧地に準ずるものとして政令で定めるもの（以下この条において「準農地」という。）の取得をした場合を含む。）には、当該相続に係る相続税法第二十七条第一項の規定による期限内申告書（以下この条において「相続税の申告書」という。）の提出により納付すべき相続税の額のうち、当該農地及び採草放牧地並びに準農地（政令で定めるものを除く。）で当該相続税の申告書にこの項の規定の適用を受けようとする旨の記載があるもの（当該農地及び採草放牧地については当該農業相続人がその農業の用に供するもの（第九項の規定に該当する農業相続人にあつては、その推定相続人の農業の用に供するものを含む。）に限るものとし、準農地については当該農地又は採草放牧地とともにこの項の規定の適用を受けようとするものに限る。以下この条において「特例農地等」という。）に係る納税猶予分の相続税額に相当する相続税については、当該相続税の申告書の提出期限までに当該納税猶予分の相続税額に相当する担保を提供した場合に限り、同法第三十三条の規定にかかわらず、納税猶予期限（当該納税猶予期限前に、その有する当該特例農地等の全部につき第七十条の四の規定の適用に係る贈与があつた場合には、当該贈与があつた日とし、当該特例農地等の一部につき当該贈与があつた場合には、当該特例農地等のうち当該贈与があつたものに係る第三十九項第三号に定める相続税については当該贈与があつた日とし、当該特例農地等のうち当該贈与がなかつたものに係る第四十項第五号に規定する政令で定めるところにより計算した金額に相当する相続税については当該贈与があつた日から二月を経過する日（同日以前に当該農業相続人が死亡した場合には、当該農業相続人の相続人（包括受遺者を含む。以下この条において同じ。）が当該農業相続人の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日。以下この項において同じ。）とする。）まで、その納税を猶予する。ただし、当該農業相続人が、その納税猶予期限又は当該贈与があつた日のいずれか早い日（以下この条において「死亡等の日」という。）前において次の各号のいずれかに掲げる場合に該当することとなつた場合には、当該各号に定める日から二月を経過する日まで、当該納税を猶予する。
in the case where the farming heir has transferred, given by gift (excluding a gift to which the provisions of Article 70-4 apply) or converted (excluding conversion of pasture land into farmland, conversion of quasi-farmland into pasture land or farmland, and any other conversion specified by Cabinet Order) special farmland, etc. to which the provisions of the main clause of this paragraph apply that was acquired by that inheritance or bequest, has created a superficies right, farming right, right based on a loan for use or right of lease with regard to that special farmland, etc. (excluding that creation in the case where a superficies right under Article 269-2, paragraph (1) of the Civil Code has been created with regard to that special farmland, etc. and that farming heir is using that special farmland, etc. for cultivation (including the growing of crops deemed to fall under cultivation pursuant to the provisions of Article 43, paragraph (1) of the Cropland Act; the same applies hereinafter in this Article) or livestock raising), or has abandoned cultivation of that special farmland, etc. (meaning that a recommendation under the provisions of Article 36, paragraph (1) of the Cropland Act has been made with regard to farmland (or, in the case where that farmland is located outside an agricultural promotion region designated pursuant to the provisions of Article 6, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions, that a notice has been given, pursuant to the provisions of Cabinet Order, by an agricultural committee or any other person specified by Cabinet Order to the district director with jurisdiction over the location of that farmland, to the effect that the farmland relates to a survey of intention to use and falls under any of the items of Article 36, paragraph (1) of the Cropland Act; the same applies in paragraph (12), item (ii)); the same applies in that item and paragraph (12), item (iii)), or in the case where those rights to which the provisions of the main clause of this paragraph apply relating to that acquisition have been extinguished (excluding extinction associated with the acquisition of ownership of the farmland or pasture land relating to those rights) (excluding the case where there has been a transfer by expropriation or exchange, etc. prescribed in Article 33-4, paragraph (1) or any other transfer or creation specified by Cabinet Order), if the area of the land relating to the special farmland, etc. for which that transfer, gift, conversion, creation, abandonment of cultivation or extinction (referred to as a "transfer, etc." in this Article) has taken place (or, in the case where a transfer, etc. (excluding a transfer by expropriation or exchange, etc. prescribed in Article 33-4, paragraph (1) and any other transfer or creation specified by Cabinet Order) of special farmland, etc. to which the provisions of the main clause of this paragraph apply took place before the time of that transfer, etc., the area obtained by adding the area of the land relating to that earlier transfer, etc.) exceeds 20 percent of the area of the land used for that farming heir's cultivation or livestock raising relating to the special farmland, etc. to which the provisions of the main clause of this paragraph apply, immediately before that time (including land relating to quasi-farmland, out of the special farmland, etc. that farming heir acquired by that inheritance or bequest, other than quasi-farmland that has been converted into farmland or pasture land) (or, in the case where a transfer, etc. of farmland or pasture land out of the special farmland, etc. to which the provisions of the main clause of this paragraph apply took place before that time, the area obtained by adding the area of the land relating to that transfer, etc.): the day on which that fact occurred;
当該相続又は遺贈により取得をしたこの項本文の規定の適用を受ける特例農地等の譲渡、贈与（第七十条の四の規定の適用に係る贈与を除く。）若しくは転用（採草放牧地の農地への転用及び準農地の採草放牧地又は農地への転用その他政令で定める転用を除く。）をし、当該特例農地等につき地上権、永小作権、使用貸借による権利若しくは賃借権の設定（当該特例農地等につき民法第二百六十九条の二第一項の地上権の設定があつた場合において当該農業相続人が当該特例農地等を耕作（農地法第四十三条第一項の規定により耕作に該当するものとみなされる農作物の栽培を含む。以下この条において同じ。）又は養畜の用に供しているときにおける当該設定を除く。）をし、若しくは当該特例農地等につき耕作の放棄（農地について農地法第三十六条第一項の規定による勧告（当該農地が農業振興地域の整備に関する法律第六条第一項の規定により指定された農業振興地域外に所在する場合には、農業委員会その他の政令で定める者が、政令で定めるところにより、当該農地の所在地の所轄税務署長に対し、当該農地が利用意向調査に係るものであつて農地法第三十六条第一項各号に該当する旨の通知をするときにおける当該通知。第十二項第二号において同じ。）があつたことをいう。同号及び第十二項第三号において同じ。）をし、又は当該取得に係るこの項本文の規定の適用を受けるこれらの権利の消滅（これらの権利に係る農地又は採草放牧地の所有権の取得に伴う消滅を除く。）があつた場合（第三十三条の四第一項に規定する収用交換等による譲渡その他政令で定める譲渡又は設定があつた場合を除く。）において、当該譲渡、贈与、転用、設定若しくは耕作の放棄又は消滅（以下この条において「譲渡等」という。）があつた当該特例農地等に係る土地の面積（当該譲渡等の時前にこの項本文の規定の適用を受ける特例農地等につき譲渡等（第三十三条の四第一項に規定する収用交換等による譲渡その他政令で定める譲渡又は設定を除く。）があつた場合には、当該譲渡等に係る土地の面積を加算した面積）が、当該農業相続人のその時の直前におけるこの項本文の規定の適用を受ける特例農地等に係る耕作又は養畜の用に供する土地（当該農業相続人が当該相続又は遺贈により取得した特例農地等のうち準農地で農地又は採草放牧地への転用がされたもの以外のものに係る土地を含む。）の面積（その時前にこの項本文の規定の適用を受ける特例農地等のうち農地又は採草放牧地につき譲渡等があつた場合には、当該譲渡等に係る土地の面積を加算した面積）の百分の二十を超えるとき その事実が生じた日
in the case where the farming heir has discontinued the farming business relating to the special farmland, etc. acquired by that inheritance or bequest: the day of that discontinuance.
当該相続又は遺贈により取得をした特例農地等に係る農業経営を廃止した場合 その廃止の日
In the case where a farming heir to whom the provisions of the preceding paragraph apply is among the persons who have acquired property by inheritance or bequest from the same decedent, the amount of inheritance tax to be paid upon that acquisition of property is the amount specified in the following items according to the category of persons listed in those items (or, in the case where the person is a person to whom the provisions of Articles 18 through 20-2 of the Inheritance Tax Act apply, the amount calculated by applying those provisions with that amount deemed to be the amount calculated pursuant to the provisions of Article 17 of that Act). In this case, with regard to the application of the provisions of Article 19-2, paragraph (1) of that Act relating to a person listed in item (i), the phrase "taxable value for inheritance tax" in item (ii) of that paragraph is deemed to be replaced with "taxable value for inheritance tax calculated pursuant to the provisions of Article 70-6, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation".
同一の被相続人からの相続又は遺贈により財産の取得をした者のうちに前項の規定の適用を受ける農業相続人がある場合における当該財産の取得により納付すべき相続税の額は、次の各号に掲げる者の区分に応じ、当該各号に定める金額（その者が相続税法第十八条から第二十条の二までの規定の適用を受ける者である場合には、当該金額を同法第十七条の規定により算出された金額であるものとしてこれらの規定を適用して算出した金額）とする。この場合において、第一号に掲げる者に係る同法第十九条の二第一項の規定の適用については、同項第二号中「相続税の課税価格」とあるのは、「租税特別措置法第七十条の六第二項第一号の規定により計算される相続税の課税価格」とする。
a person to whom the provisions of the preceding paragraph do not apply: the amount calculated pursuant to the provisions of Article 17 of the Inheritance Tax Act in the case where the provisions of Articles 11 through 17 of that Act are applied on the assumption that the value of the special farmland, etc. of a person to whom the provisions of that paragraph apply, to be included in the basis for calculating the taxable value for inheritance tax relating to all persons who have acquired property by that inheritance or bequest (or, in the case where the provisions of Article 19 or Articles 21-14 through 21-18 of that Act apply, the amount deemed to be that taxable value pursuant to those provisions), is the value calculated based on the agricultural investment price for that special farmland, etc. (meaning the price determined by the regional commissioner with jurisdiction over the region in which the farmland, pasture land or quasi-farmland falling under special farmland, etc. is located, as the price found to be normally established in a transaction on the assumption that it is freely traded as farmland or pasture land to be permanently used for cultivation or livestock raising in that region, or as land to be developed into farmland or pasture land, respectively; the same applies hereinafter in this Article);
前項の規定の適用を受けない者 当該相続又は遺贈により財産の取得をした全ての者に係る相続税の課税価格（相続税法第十九条又は第二十一条の十四から第二十一条の十八までの規定の適用がある場合には、これらの規定により当該課税価格とみなされた金額）の計算の基礎に算入すべき同項の規定の適用を受ける者の特例農地等の価額は、当該特例農地等につき農業投資価格（特例農地等に該当する農地、採草放牧地又は準農地につき、それぞれ、その所在する地域において恒久的に耕作又は養畜の用に供されるべき農地若しくは採草放牧地又は農地若しくは採草放牧地に開発されるべき土地として自由な取引が行われるものとした場合におけるその取引において通常成立すると認められる価格として当該地域の所轄国税局長が決定した価格をいう。以下この条において同じ。）を基準として計算した価額であるものとして、同法第十一条から第十七条までの規定を適用した場合において同条の規定により算出される金額
a farming heir to whom the provisions of the preceding paragraph apply: the total of the following amounts:
the amount obtained by deducting, from the total amount of inheritance tax prescribed in Article 16 of the Inheritance Tax Act relating to all persons who have acquired property by that inheritance or bequest, the total of the amounts specified in the preceding item relating to all those persons as calculated on the assumption that all those persons fall under the persons listed in that item (or, in the case where there are two or more persons to whom the provisions of the preceding paragraph apply, the amount calculated pursuant to the provisions of Cabinet Order as the portion of that amount corresponding to the value after deduction of the agricultural investment price prescribed in paragraph (7) of the special farmland, etc. relating to that farming heir);
the amount specified in the preceding item relating to that farming heir as calculated on the assumption that the farming heir falls under the persons listed in that item.
When determining the agricultural investment price, the regional commissioner must hear the opinions of the Land Valuation Council.
国税局長は、農業投資価格を決定する場合には、土地評価審議会の意見を聴かなければならない。
The inheritance tax subject to deferral prescribed in paragraph (1) is the amount listed in paragraph (2), item (ii), (a) relating to the farming heir to whom the provisions of paragraph (1) apply (or, in the case where that farming heir is a person to whom the provisions of Article 18 of the Inheritance Tax Act apply, the amount obtained by adding the amount calculated pursuant to the provisions of Cabinet Order as the portion corresponding to the amount listed in (a) of that item, out of the amount added pursuant to the provisions of that Article as applied pursuant to the provisions of paragraph (2) in calculating the amount of inheritance tax to be paid prescribed in paragraph (1) relating to that farming heir, and, in the case where that farming heir is a person to whom the provisions of Articles 19 through 20-2 of that Act apply, if the total of the amounts deducted pursuant to those provisions as applied pursuant to the provisions of paragraph (2) in calculating that amount of inheritance tax relating to that farming heir exceeds the amount listed in (b) of that item relating to that farming heir, the balance remaining after deducting the amount of that excess).
第一項に規定する納税猶予分の相続税額は、同項の規定の適用を受ける農業相続人に係る第二項第二号イに掲げる金額（当該農業相続人が相続税法第十八条の規定の適用を受ける者である場合には、当該農業相続人に係る第一項に規定する納付すべき相続税の額の計算上第二項の規定により適用される同条の規定により加算された金額のうち当該同号イに掲げる金額に対応する部分の金額として政令で定めるところにより計算した金額を加算し、当該農業相続人が同法第十九条から第二十条の二までの規定の適用を受ける者である場合において、当該農業相続人に係る当該相続税の額の計算上同項の規定により適用されるこれらの規定により控除された金額の合計額が当該農業相続人に係る同号ロに掲げる金額を超えるときは、当該超える部分の金額を控除した残額）とする。
With regard to the application of the provisions of the main clause of paragraph (1) in the case where all or part of the farmland, pasture land or quasi-farmland acquired by the inheritance or bequest referred to in that paragraph has not yet been divided by the co-heirs or universal legatees by the due date for filing the inheritance tax return relating to that inheritance or bequest, the statement that the application of the provisions of that paragraph is sought may not be made in that inheritance tax return for that undivided farmland, pasture land and quasi-farmland.
The term "tax payment grace period deadline" prescribed in paragraph (1) means the day specified in each of the following items according to the category of farming heirs listed in those items:
a farming heir who holds farmland, etc. for urban farming among the special farmland, etc. on the day on which the farming heir acquired the special farmland, etc. by inheritance or bequest: the day of the farming heir's death;
a farming heir who holds farmland or pasture land listed in Article 70-4, paragraph (2), item (iv), (a) (referred to as "productive green land, etc." in (a) and paragraph (39), item (iv)) among the special farmland, etc. on the day on which the farming heir acquired the special farmland, etc. by inheritance or bequest (excluding a farming heir listed in the preceding item): the day of the farming heir's death (or, in the case where, during the period from the day following the due date for filing the inheritance tax return until the day on which 20 years have elapsed on or after that day, the deadline of the tax payment grace period under the provisions of the following paragraph or paragraph (8) has arrived for all of the inheritance tax relating to the special farmland, etc. that, out of the special farmland, etc. the farming heir acquired by inheritance or bequest, was any of the following special farmland, etc. on the day of that acquisition, the day of the farming heir's death or the day on which those 20 years have elapsed, whichever is earlier):
productive green land, etc. (excluding that which falls under farmland, etc. for urban farming);
生産緑地等（都市営農農地等に該当するものを除く。）
special farmland, etc. other than farmland or pasture land located within an urbanization promotion area prescribed in Article 7, paragraph (1) of the City Planning Act (referred to as "farmland, etc. within an urbanization promotion area" in this Article);
都市計画法第七条第一項に規定する市街化区域内に所在する農地又は採草放牧地（以下この条において「市街化区域内農地等」という。）以外のもの
a farming heir who holds special farmland, etc. other than farmland, etc. within an urbanization promotion area among the special farmland, etc. on the day on which the farming heir acquired the special farmland, etc. by inheritance or bequest (excluding a farming heir listed in the preceding two items): the day of the farming heir's death (or, in the case where, during the period from the day following the due date for filing the inheritance tax return until the day on which 20 years have elapsed on or after that day, the deadline of the tax payment grace period under the provisions of the following paragraph or paragraph (8) has arrived for all of the inheritance tax relating to the special farmland, etc. that, out of the special farmland, etc. the farming heir acquired by inheritance or bequest, was special farmland, etc. other than farmland, etc. within an urbanization promotion area on the day of that acquisition, the day of the farming heir's death or the day on which those 20 years have elapsed, whichever is earlier);
a farming heir all of whose special farmland, etc. was farmland, etc. within an urbanization promotion area on the day on which the farming heir acquired the special farmland, etc. by inheritance or bequest (excluding a farming heir listed in items (i) and (ii)): the day of the farming heir's death or the day on which 20 years have elapsed from the day following the due date for filing the inheritance tax return, whichever is earlier.
In the case where, with regard to all or part of the special farmland, etc. to which the provisions of paragraph (1) apply, a transfer, etc. by the farming heir relating to that special farmland, etc. has taken place before the date of death, etc. relating to that farming heir (or, in the case where the farming heir has come to fall under any of the cases listed in the items of that paragraph before that date of death, etc., the day specified in the relevant item) (excluding the case where the farming heir comes to fall under the case listed in item (i) of that paragraph due to that transfer, etc.), or in the case where, on the day on which 10 years have elapsed after the due date for filing the inheritance tax return referred to in that paragraph before that date of death, etc., the quasi-farmland to which the provisions of that paragraph apply held by the farming heir (excluding quasi-farmland for which the creation of a right or conversion prescribed in that item has been made before that day) includes quasi-farmland that is not used as farmland or pasture land for the farming heir's agriculture (excluding quasi-farmland used for facilities specified by Cabinet Order as necessary for the conservation or use of farmland or pasture land), 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 calculated pursuant to the provisions of Cabinet Order as the portion of the inheritance tax subject to deferral corresponding to the balance remaining after deducting, from the value of the special farmland, etc. for which that transfer, etc. has taken place or of the quasi-farmland not used for that agriculture (referred to as "transferred special farmland, etc." in this paragraph), the value calculated for that transferred special farmland, etc. based on the agricultural investment price prescribed in paragraph (2), item (i) relating to that transferred special farmland, etc. (that balance is referred to as the "value after deduction of the agricultural investment price" in this Article) (that inheritance tax is referred to as "inheritance tax on transferred special farmland, etc." in this Article) is the day on which two months have elapsed from the day on which that transfer, etc. took place or the day following the day on which those 10 years have elapsed (or, in the case where the farming heir has died after that transfer, etc. took place, or after the day on which those 10 years have elapsed, and on or before 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 the farming heir came to know of the commencement of the succession due to the death of the farming heir).
第一項の規定の適用を受ける特例農地等の全部又は一部につき当該特例農地等に係る農業相続人に係る死亡等の日（当該死亡等の日前に同項各号のいずれかに掲げる場合に該当することとなつた場合には、当該各号に定める日）前に当該農業相続人による譲渡等があつた場合（当該譲渡等により同項第一号に掲げる場合に該当することとなる場合を除く。）又は当該死亡等の日前における同項の相続税の申告書の提出期限後十年を経過する日において当該農業相続人が有する同項の規定の適用を受ける準農地（同日前に同号に規定する権利の設定又は転用がされたものを除く。）のうちに農地若しくは採草放牧地として当該農業相続人の農業の用に供されていないもの（農地又は採草放牧地の保全又は利用上必要な施設として政令で定めるものの用に供されているものを除く。）がある場合には、納税猶予分の相続税額のうち、当該譲渡等があつた特例農地等又は当該農業の用に供されていない準農地（以下この項において「譲渡特例農地等」という。）の価額から当該譲渡特例農地等につき当該譲渡特例農地等に係る第二項第一号に規定する農業投資価格を基準として計算した価額を控除した残額（以下この条において「農業投資価格控除後の価額」という。）に対応する部分の金額として政令で定めるところにより計算した金額に相当する相続税（以下この条において「譲渡特例農地等に係る相続税」という。）については、第一項の規定にかかわらず、当該譲渡等があつた日又は当該十年を経過する日の翌日から二月を経過する日（当該譲渡等があつた後又は当該十年を経過する日後当該二月を経過する日以前に当該農業相続人が死亡した場合には、当該農業相続人の相続人が当該農業相続人の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日）をもつて同項の規定による納税の猶予に係る期限とする。
In the case where, with regard to all or part of the farmland or pasture land to which the provisions of paragraph (1) apply, the farmland or pasture land has come to fall under any of the cases listed in the following items before the date of death, etc. of the farming heir relating to that farmland or pasture land (or, in the case where the farming heir has come to fall under any of the cases listed in the items of that paragraph before that date of death, etc., the day specified in the relevant item), notwithstanding the provisions of that paragraph, the deadline of the tax payment grace period under the provisions of that paragraph for the inheritance tax equivalent to the amount calculated pursuant to the provisions of Cabinet Order as the portion of the inheritance tax subject to deferral corresponding to the value after deduction of the agricultural investment price relating to the farmland or pasture land relating to the request for purchase or cancellation of designation, or the public notice or event, prescribed in the relevant item (referred to as a "request for purchase, etc." in this Article) (that inheritance tax is referred to as "inheritance tax on specified farmland, etc." in this Article) is the day on which two months have elapsed from the day following the day specified in the relevant item (or, in the case where the farming heir has died after that request for purchase, etc. and on or before that day, the day on which six months have elapsed from the day following the day on which the heir of the farming heir came to know of the commencement of the succession due to the death of the farming heir):
第一項の規定の適用を受ける農地又は採草放牧地の全部又は一部につき当該農地又は採草放牧地に係る農業相続人の死亡等の日（当該死亡等の日前に同項各号のいずれかに掲げる場合に該当することとなつた場合には、当該各号に定める日）前に次の各号に掲げる場合に該当することとなつた場合には、納税猶予分の相続税額のうち当該各号に規定する買取りの申出若しくは指定の解除又は告示若しくは事由（以下この条において「買取りの申出等」という。）に係る農地又は採草放牧地に係る農業投資価格控除後の価額に対応する部分の金額として政令で定めるところにより計算した金額に相当する相続税（以下この条において「特定農地等に係る相続税」という。）については、同項の規定にかかわらず、当該各号に定める日の翌日から二月を経過する日（当該買取りの申出等があつた後同日以前に当該農業相続人が死亡した場合には、当該農業相続人の相続人が当該農業相続人の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日）をもつて同項の規定による納税の猶予に係る期限とする。
in the case where the farmland or pasture land is farmland, etc. for urban farming and that farmland, etc. for urban farming falls under either of the following cases: the day on which that request for purchase was made or the day on which that designation was cancelled;
当該農地又は採草放牧地が都市営農農地等である場合において、当該都市営農農地等について次に掲げる場合に該当したとき 当該買取りの申出があつた日又は当該指定の解除があつた日
the case where a request for purchase has been made under the provisions of Article 10 (including as applied by replacing terms pursuant to the provisions of Article 10-5 of that Act) or Article 15, paragraph (1) of the Productive Green Land Act;
生産緑地法第十条（同法第十条の五の規定により読み替えて適用する場合を含む。）又は第十五条第一項の規定による買取りの申出があつた場合
the case where the designation has been cancelled under the provisions of Article 10-6, paragraph (1) of the Productive Green Land Act;
生産緑地法第十条の六第一項の規定による指定の解除があつた場合
in the case where the farmland or pasture land has come to fall under specified farmland, etc. in an urbanization promotion area due to a decision on or change to a city plan based on the provisions of the City Planning Act or due to an event specified by Cabinet Order (excluding the case where it has ceased to be farmland listed in Article 70-4, paragraph (2), item (iv), (b) or (c) due to that change): the day on which the public notice under the provisions of Article 20, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 21, paragraph (2) of that Act) was given or the day on which that event occurred.
当該農地又は採草放牧地が都市計画法の規定に基づく都市計画の決定若しくは変更又は政令で定める事由により、特定市街化区域農地等に該当することとなつた場合（当該変更により第七十条の四第二項第四号ロ又はハに掲げる農地でなくなつた場合を除く。） 同法第二十条第一項（同法第二十一条第二項において準用する場合を含む。）の規定による告示があつた日又は当該事由が生じた日
In the case where the donor referred to in Article 70-4, paragraph (1) relating to a donee prescribed in paragraph (6) of that Article to whom the provisions of that paragraph apply, who, after creating a right based on a loan for use with regard to the farmland, etc. referred to in that paragraph, continues to have the presumptive heir of the donee use that farmland, etc., has died, and that farmland, etc. is deemed to have been acquired by inheritance or bequest pursuant to the provisions of paragraph (1) of the preceding Article, if the donee, as a farming heir, is receiving the application of the provisions of paragraph (1) with regard to that farmland, etc. in relation to the inheritance tax relating to inheritance or bequest due to that death, the following provisions apply with regard to the application of the provisions of paragraph (1) and paragraph (7) relating to that farming heir.
in the case where the presumptive heir to whom a right based on a loan for use has been granted with regard to that farmland, etc. (referred to as the "grantee" in the following item) has carried out a transfer, etc. of that right held by the presumptive heir, or has discontinued the farming business relating to the farmland, etc. over which that right has been created, the farming heir is deemed to have carried out that transfer, etc. or discontinuance;
in the case where the grantee has ceased to fall under a presumptive heir of the farming heir, the farming heir is deemed to have discontinued the farming business relating to the farmland, etc. referred to in the preceding item on the day on which the grantee ceased to so fall.
In the case where the farming heir to whom the provisions of the main clause of paragraph (1) apply has, before the tax payment grace period deadline prescribed in that paragraph, lent all or part of the farmland or pasture land to which the provisions of that paragraph apply based on the creation of a right based on a loan for use or a right of lease under the promotion plan for agricultural land use consolidation, etc. prescribed in Article 18, paragraph (8) of the Act on the Promotion of Farmland Intermediary Management Services (referred to as a "right of lease, etc." in this Article), if the farming heir is borrowing, based on the creation of a right of lease, etc. under the promotion plan for agricultural land use consolidation, etc. prescribed in that paragraph, farmland or pasture land to be used for the farming heir's agriculture in place of the farmland or pasture land so lent that is specified by Cabinet Order (referred to as "farmland, etc. subject to the special lease provision" in this Article), and the ratio of the total area of the land relating to all of the farmland or pasture land being so borrowed (referred to as "borrowed substitute farmland, etc." in this Article) to the area of the land relating to that farmland, etc. subject to the special lease provision is 80 percent or more and other requirements specified by Cabinet Order are satisfied, then, with regard to the application of the provisions of the proviso to paragraph (1) and paragraph (7) relating to that farming heir, the creation of a right of lease, etc. relating to that farmland, etc. subject to the special lease provision is deemed not to have taken place.
第一項本文の規定の適用を受ける農業相続人が、同項に規定する納税猶予期限前に同項の規定の適用を受ける農地又は採草放牧地の全部又は一部を農地中間管理事業の推進に関する法律第十八条第八項に規定する農用地利用集積等促進計画の定めるところによる使用貸借による権利又は賃借権（以下この条において「賃借権等」という。）の設定に基づき貸し付けた場合において、当該農業相続人が当該貸し付けた農地又は採草放牧地で政令で定めるもの（以下この条において「貸付特例適用農地等」という。）に代わるものとして当該農業相続人の農業の用に供する農地又は採草放牧地を同項に規定する農用地利用集積等促進計画の定めるところによる賃借権等の設定に基づき借り受けており、かつ、当該借り受けている農地又は採草放牧地（以下この条において「借受代替農地等」という。）の全てに係る土地の面積の合計の当該貸付特例適用農地等に係る土地の面積に対する割合が百分の八十以上であることその他政令で定める要件を満たすときは、当該農業相続人に係る第一項ただし書及び第七項の規定の適用については、当該貸付特例適用農地等に係る賃借権等の設定はなかつたものとみなす。
The provisions of the preceding paragraph apply only if the farming heir prescribed in that paragraph seeking the application of the provisions of that paragraph has submitted to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification stating that the farming heir is to receive the application of the provisions of that paragraph and satisfies the requirements prescribed in that paragraph, matters concerning the creation of a right of lease, etc. relating to the farmland, etc. subject to the special lease provision, and other matters specified by Order of the Ministry of Finance.
In the case where any of the cases listed in the following items has arisen with regard to farmland, etc. subject to the special lease provision to which the provisions of paragraph (10) apply, the provisions of the proviso to paragraph (1) and paragraph (7) apply on the assumption that a creation of a right of lease, etc. relating to that farmland, etc. subject to the special lease provision took place on the day on which two months have elapsed from the day specified in the relevant item:
in the case where the ratio of the total area of the land relating to all of the borrowed substitute farmland, etc. relating to that farmland, etc. subject to the special lease provision (or, in the case where any of that borrowed substitute farmland, etc. is not used for the farming heir's agriculture, the area excluding the area of the land relating to the borrowed substitute farmland, etc. not used for the farming heir's agriculture) to the area of the land relating to that farmland, etc. subject to the special lease provision has come to be less than 80 percent (excluding the case listed in the following item): the day on which that fact occurred;
in the case where abandonment of cultivation has occurred with regard to all or part of the borrowed substitute farmland, etc. relating to that farmland, etc. subject to the special lease provision: the day on which a recommendation under the provisions of Article 36, paragraph (1) of the Cropland Act was made with regard to that borrowed substitute farmland, etc.;
in the case where the person who borrowed that farmland, etc. subject to the special lease provision (or, in the case where the person who borrowed it is a farmland intermediary management organization prescribed in Article 2, paragraph (4) of the Act on the Promotion of Farmland Intermediary Management Services, the person who borrowed it from that farmland intermediary management organization) is not using all or part of that farmland, etc. subject to the special lease provision as farmland or pasture land for that person's agriculture (including the case where abandonment of cultivation has occurred with regard to that farmland, etc. subject to the special lease provision): the day on which the farming heir came to know that the fact occurred.
In the case where the case listed in item (i) or (iii) of the preceding paragraph has arisen with regard to farmland, etc. subject to the special lease provision to which the provisions of paragraph (10) apply, if the farming heir relating to that farmland, etc. subject to the special lease provision has, by the day on which two months have elapsed from the day specified in item (i) or (iii) of that paragraph, borrowed farmland or pasture land to be used for the farming heir's agriculture in place of that farmland, etc. subject to the special lease provision (limited to farmland or pasture land that has been borrowed based on the creation of a right of lease, etc. under the promotion plan for agricultural land use consolidation, etc. prescribed in paragraph (10) and satisfies other requirements specified by Cabinet Order; referred to as "re-borrowed substitute farmland, etc." in this Article) (limited to the case where the ratio of the area of the land relating to all of that re-borrowed substitute farmland, etc. and of the borrowed substitute farmland, etc. relating to that farmland, etc. subject to the special lease provision to the area of the land relating to that farmland, etc. subject to the special lease provision comes to be 80 percent or more), or the farming heir has extinguished the rights of lease, etc. relating to all of that farmland, etc. subject to the special lease provision by that day, the provisions of the preceding paragraph do not apply, but only if the farming heir has submitted to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification of change to the written notification prescribed in paragraph (11). In this case, with regard to the application of the provisions of the preceding paragraph, that re-borrowed substitute farmland, etc. and that borrowed substitute farmland, etc. are deemed to be borrowed substitute farmland, etc. relating to farmland, etc. subject to the special lease provision to which the provisions of paragraph (10) apply.
第十項の規定の適用を受ける貸付特例適用農地等につき、前項第一号又は第三号に掲げる場合のいずれかに該当することとなつた場合において、当該貸付特例適用農地等に係る農業相続人が同項第一号若しくは第三号に定める日から二月を経過する日までに当該貸付特例適用農地等に代わるものとして当該農業相続人の農業の用に供する農地若しくは採草放牧地（第十項に規定する農用地利用集積等促進計画の定めるところによる賃借権等の設定に基づき借り受けたことその他政令で定める要件を満たすものに限る。以下この条において「再借受代替農地等」という。）を借り受けたとき（当該再借受代替農地等及び当該貸付特例適用農地等に係る借受代替農地等の全てに係る土地の面積の当該貸付特例適用農地等に係る土地の面積に対する割合が百分の八十以上となる場合に限る。）又は当該農業相続人が同日までに当該貸付特例適用農地等の全部に係る賃借権等を消滅させたときは、当該農業相続人が、政令で定めるところにより、第十一項に規定する届出書の変更の届出書を納税地の所轄税務署長に提出したときに限り、前項の規定は適用しない。この場合における同項の規定の適用については、当該再借受代替農地等及び当該借受代替農地等は、第十項の規定の適用を受ける貸付特例適用農地等に係る借受代替農地等とみなす。
A farming heir who has created a right of lease, etc. relating to farmland, etc. subject to the special lease provision to which the provisions of paragraph (10) apply must, by each day on which a period of one year elapses, counting from the day following the day on which the farming heir submitted the written notification prescribed in paragraph (11), submit to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification stating matters concerning the creation of the right of lease, etc. relating to that farmland, etc. subject to the special lease provision and other matters specified by Order of the Ministry of Finance (referred to as a "written notification of continuation" in the following paragraph).
In the case where the written notification of continuation prescribed in the preceding paragraph has not been submitted to the district director with jurisdiction over the place for tax payment by its submission deadline, the provisions of the proviso to paragraph (1) and paragraph (7) apply on the assumption that a creation of a right of lease, etc. relating to the farmland, etc. subject to the special lease provision relating to that written notification of continuation took place on the day on which two months have elapsed from the day following that submission deadline; provided, however, that this does not apply if, even in the case where that written notification of continuation has not been submitted by that submission deadline, the district director finds that there were unavoidable circumstances for the failure to submit it within that submission deadline and that written notification of continuation has been submitted to the district director pursuant to the provisions of Cabinet Order.
In the case where a farming heir prescribed in paragraph (10) who is receiving the application of the provisions of that paragraph has died, if the right of lease, etc. relating to farmland, etc. subject to the special lease provision has been extinguished by the due date for filing the inheritance tax return under the provisions of Article 27, paragraph (1) of the Inheritance Tax Act relating to the inheritance in which that farming heir is the decedent, then, with regard to the application of the provisions of paragraph (1) relating to the heir of that farming heir, the provisions of that paragraph apply by deeming the farmland, etc. subject to the special lease provision for which that right of lease, etc. has been extinguished to have been used by that farming heir for agriculture until the day of the farming heir's death.
Beyond what is provided for in paragraph (11) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (10) are specified by Cabinet Order.
The provisions of paragraph (16) apply mutatis mutandis to the case where a donee prescribed in Article 70-4, paragraph (8) who is receiving the application of the provisions of that paragraph has died, and to the case where the donor prescribed in paragraph (1) of that Article relating to a donee prescribed in paragraph (8) of that Article who is receiving the application of the provisions of that paragraph has died and the farmland, etc. subject to the special lease provision prescribed in paragraph (8) of that Article is deemed to have been acquired by inheritance or bequest pursuant to the provisions of paragraph (1) of the preceding Article.
The provisions of Article 70-4, paragraph (15) apply mutatis mutandis to the case referred to in paragraph (1), item (i) or paragraph (7) where approval has been obtained from the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, for the expectation that farmland or pasture land (or, in the case where the transfer, etc. is a transfer by expropriation or exchange, etc. prescribed in Article 33-4, paragraph (1) of special farmland, etc. located within the areas listed in paragraph (2), item (iii), (a) through (c) of that Article, farmland or pasture land, or land located within those areas that is expected to come to fall under farmland or pasture land within that one year) will be acquired with all or part of the amount of consideration for the transfer, etc. prescribed in those provisions within one year from the day on which that transfer, etc. took place. In this case, the phrase "paragraphs (1) and (4)" in Article 70-4, paragraph (15) is deemed to be replaced with "Article 70-6, paragraph (1) or (7)", the phrase "farmland, etc." in item (ii) of that paragraph is deemed to be replaced with "special farmland, etc. prescribed in Article 70-6, paragraph (1)", and, in item (iii) of that paragraph, the phrase "paragraph (1)" is deemed to be replaced with "Article 70-6, paragraph (1)" and the phrase "farmland, etc." is deemed to be replaced with "special farmland, etc. prescribed in that paragraph".
第七十条の四第十五項の規定は、第一項第一号又は第七項の場合において、これらの規定に規定する譲渡等があつた日から一年以内に当該譲渡等の対価の額の全部又は一部をもつて農地又は採草放牧地（当該譲渡等が同条第二項第三号イからハまでに掲げる区域内に所在する特例農地等の第三十三条の四第一項に規定する収用交換等による譲渡である場合には、農地若しくは採草放牧地又は当該一年以内に農地若しくは採草放牧地に該当することとなる見込みのある当該区域内に所在する土地）を取得する見込みであることにつき、政令で定めるところにより、納税地の所轄税務署長の承認を受けたときについて準用する。この場合において、第七十条の四第十五項中「第一項及び第四項」とあるのは「第七十条の六第一項又は第七項」と、同項第二号中「農地等」とあるのは「第七十条の六第一項に規定する特例農地等」と、同項第三号中「第一項」とあるのは「第七十条の六第一項」と、「農地等」とあるのは「同項に規定する特例農地等」と読み替えるものとする。
In the case referred to in paragraph (7), if approval has been obtained from the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, for the expectation that, within one year from the day on which the transfer, etc. prescribed in that paragraph (limited to a transfer by expropriation or exchange, etc. prescribed in Article 33-4, paragraph (1) of special farmland, etc. located within the areas listed in Article 70-4, paragraph (2), item (iii), (a) through (c), out of the special farmland, etc. to which the provisions of paragraph (1) apply) took place, farmland or pasture land located within the areas listed in (a) through (c) of that item other than the special farmland, etc. to which the provisions of paragraph (1) apply, or land located within those areas that is expected to come to fall under farmland or pasture land within that one year (limited to land held, on the day on which that transfer, etc. took place, by the farming heir to whom the provisions of the main clause of that paragraph apply, and excluding land acquired before the day of the commencement of the succession relating to the special farmland, etc. relating to that transfer, etc.; referred to as "replacement special farmland, etc." in items (ii) and (iii)), whose value at the time of that transfer, etc. is equivalent to all or part of the amount of consideration for that transfer, etc., will be used for the farming heir's agriculture in place of the special farmland, etc. relating to that transfer, etc., the following provisions apply with regard to the application of the provisions of paragraph (7).
第七項の場合において、同項に規定する譲渡等（第一項の規定の適用を受ける特例農地等のうち第七十条の四第二項第三号イからハまでに掲げる区域内に所在する特例農地等の第三十三条の四第一項に規定する収用交換等による譲渡に限る。）があつた日から一年以内に、第一項の規定の適用を受ける特例農地等以外の同号イからハまでに掲げる区域内に所在する農地若しくは採草放牧地又は当該一年以内に農地若しくは採草放牧地に該当することとなる見込みのある当該区域内に所在する土地（同項本文の規定の適用を受ける農業相続人が当該譲渡等があつた日において有していたものに限り、当該譲渡等に係る特例農地等の相続の開始があつた日前に取得したものを除く。第二号及び第三号において「代替特例農地等」という。）で、当該譲渡等の時におけるその価額が当該譲渡等の対価の額の全部又は一部に相当するものを当該譲渡等に係る特例農地等に代わるものとして当該農業相続人の農業の用に供する見込みであることにつき、政令で定めるところにより、納税地の所轄税務署長の承認を受けたときにおける第七項の規定の適用については、次に定めるところによる。
the transfer, etc. relating to that approval is deemed not to have taken place;
当該承認に係る譲渡等は、なかつたものとみなす。
if, on the day on which one year has elapsed from the day on which that transfer, etc. took place, replacement special farmland, etc. of a value equivalent to all or part of the amount of consideration for the transfer, etc. relating to that approval has not been made farmland or pasture land used for the farming heir's agriculture in place of the special farmland, etc. relating to that transfer, etc., the portion specified by Cabinet Order as corresponding to the part of the special farmland, etc. relating to that transfer, etc. that has not been used for that agriculture is deemed to have been subject to a transfer, etc. on that day;
if, by the day on which one year has elapsed from the day on which that transfer, etc. took place, replacement special farmland, etc. of a value equivalent to all or part of the amount of consideration for the transfer, etc. relating to that approval has been made farmland or pasture land used for the farming heir's agriculture in place of the special farmland, etc. relating to that transfer, etc., the replacement special farmland, etc. used for the farming heir's agriculture in place of the special farmland, etc. relating to that transfer, etc. is deemed to be special farmland, etc. to which the provisions of paragraph (1) apply.
The provisions of Article 70-4, paragraph (17) apply mutatis mutandis to the case referred to in paragraph (8) where the farming heir to whom the provisions of paragraph (1) apply has obtained approval from the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, for the expectation that, within one year from the day on which the request for purchase, etc. referred to in paragraph (8) took place, the farming heir will carry out a transfer, etc. of all or part of the farmland or pasture land relating to the farmland, etc. for urban farming or the specified farmland, etc. in an urbanization promotion area relating to that request for purchase, etc. and that, within one year from the day on which that transfer, etc. took place, the farming heir will acquire farmland or pasture land with all or part of the amount of consideration for that transfer, etc., or for the expectation that, within one year from the day on which the public notice prescribed in that paragraph was given or the day on which the event prescribed in that paragraph occurred, all or part of the farmland or pasture land relating to the specified farmland, etc. in an urbanization promotion area relating to that public notice or event will come to fall under farmland, etc. for urban farming. In this case, the phrase "paragraphs (1), (4) and (5)" in paragraph (17) of that Article is deemed to be replaced with "Article 70-6, paragraphs (1), (7) and (8)"; in item (i) of that paragraph, the phrase "the proviso to paragraph (1) and paragraph (4)" is deemed to be replaced with "the proviso to Article 70-6, paragraph (1) and paragraph (7) of that Article", and the phrase "specified farmland, etc." is deemed to be replaced with "farmland or pasture land relating to farmland, etc. for urban farming or specified farmland, etc. in an urbanization promotion area (referred to as 'specified farmland, etc.' in this paragraph)"; the phrase "paragraph (5)" in item (ii) of that paragraph is deemed to be replaced with "Article 70-6, paragraph (8)"; and the phrase "paragraph (1)" in item (iii) of that paragraph is deemed to be replaced with "Article 70-6, paragraph (1)".
第七十条の四第十七項の規定は、第八項の場合において、第一項の規定の適用を受ける農業相続人が、第八項の買取りの申出等があつた日から一年以内に当該買取りの申出等に係る都市営農農地等若しくは特定市街化区域農地等に係る農地若しくは採草放牧地の全部若しくは一部の譲渡等をする見込みであり、かつ、当該譲渡等があつた日から一年以内に当該譲渡等の対価の額の全部若しくは一部をもつて農地若しくは採草放牧地を取得する見込みであること又は同項に規定する告示があつた日若しくは事由が生じた日から一年以内に当該告示若しくは事由に係る特定市街化区域農地等に係る農地若しくは採草放牧地の全部若しくは一部が都市営農農地等に該当することとなる見込みであることにつき、政令で定めるところにより納税地の所轄税務署長の承認を受けたときについて準用する。この場合において、同条第十七項中「第一項、第四項及び第五項」とあるのは「第七十条の六第一項、第七項及び第八項」と、同項第一号中「第一項ただし書及び第四項」とあるのは「第七十条の六第一項ただし書及び第七項」と、「特定農地等」とあるのは「都市営農農地等又は特定市街化区域農地等に係る農地若しくは採草放牧地（以下この項において「特定農地等」という。）」と、同項第二号中「第五項」とあるのは「第七十条の六第八項」と、同項第三号中「第一項」とあるのは「第七十条の六第一項」と読み替えるものとする。
In the case where the farming heir to whom the provisions of the main clause of paragraph (1) apply has, before the tax payment grace period deadline prescribed in that paragraph, lent all or part of the special farmland, etc. to which the provisions of that paragraph apply based on the creation of a superficies right, a right of lease or a right based on a loan for use (excluding the creation of a superficies right under Article 269-2, paragraph (1) of the Civil Code; referred to as the "creation of a superficies right, etc." hereinafter through paragraph (24)) for use as land temporarily used for roads, etc. prescribed in Article 70-4, paragraph (18) (referred to as "land temporarily used for roads, etc." in this Article), if the farming heir has obtained approval from the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, for the expectation that the farming heir will use the special farmland, etc. that had been used as that land temporarily used for roads, etc. for the farming heir's agriculture without delay after the arrival of the term relating to that lending (referred to as the "lease term" in this paragraph), the following provisions apply with regard to the application of the provisions of paragraphs (1) and (7).
第一項本文の規定の適用を受ける農業相続人が、同項に規定する納税猶予期限前に同項の規定の適用を受ける特例農地等の全部又は一部を第七十条の四第十八項に規定する一時的道路用地等（以下この条において「一時的道路用地等」という。）の用に供するために地上権、賃借権又は使用貸借による権利の設定（民法第二百六十九条の二第一項の地上権の設定を除く。以下第二十四項までにおいて「地上権等の設定」という。）に基づき貸付けを行つた場合において、当該貸付けに係る期限（以下この項において「貸付期限」という。）の到来後遅滞なく当該一時的道路用地等の用に供していた特例農地等を当該農業相続人の農業の用に供する見込みであることにつき、政令で定めるところにより、納税地の所轄税務署長の承認を受けたときにおける第一項及び第七項の規定の適用については、次に定めるところによる。
the creation of a superficies right, etc. relating to that approval is deemed not to have taken place;
当該承認に係る地上権等の設定は、なかつたものとみなす。
in the case where the farming heir has not used all or part of the special farmland, etc. that had been used as that land temporarily used for roads, etc. for the farming heir's agriculture by the day on which two months have elapsed from that lease term, a creation of a superficies right, etc. is deemed to have taken place on that day with regard to the part of that special farmland, etc. that the farming heir has not used for the farming heir's agriculture;
with regard to the application of the provisions of paragraph (7) in the case where all or part of the special farmland, etc. used as that land temporarily used for roads, etc. includes quasi-farmland, the phrase "held by the farming heir on the day on which 10 years have elapsed, to which the provisions of that paragraph" in that paragraph is deemed to be replaced with "held by the farming heir on the day on which 10 years have elapsed (or, for quasi-farmland held by the farming heir in the case where that quasi-farmland is subject to the provisions of paragraph (22), that day or the day on which two months have elapsed from the lease term prescribed in that paragraph, whichever is later; the same applies hereinafter in this paragraph), to which the provisions of paragraph (1)", and the phrase "that day" is deemed to be replaced with "that day on which 10 years have elapsed".
The farming heir to whom the provisions of the preceding paragraph apply must, by each day on which a period of one year elapses, counting from the day following the day on which the farming heir obtained the approval referred to in that 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 matters concerning the creation of a superficies right, etc. relating to the special farmland, etc. used as that land temporarily used for roads, etc. and other matters specified by Order of the Ministry of Finance (referred to as a "written notification of continued lending" in the following paragraph).
In the case where the written notification of continued lending prescribed in the preceding paragraph has not been submitted to the district director with jurisdiction over the place for tax payment by its submission deadline, the provisions of the proviso to paragraph (1) and paragraph (7) apply on the assumption that a creation of a superficies right, etc. relating to the special farmland, etc. used as the land temporarily used for roads, etc. relating to that written notification of continued lending took place on the day on which two months have elapsed from the day following that submission deadline; provided, however, that this does not apply if, even in the case where that written notification of continued lending has not been submitted by that submission deadline, the district director finds that there were unavoidable circumstances for the failure to submit it within that submission deadline and that written notification of continued lending has been submitted to the district director pursuant to the provisions of Cabinet Order.
In the case where a farming heir who is receiving the application of the provisions of paragraph (22) has died, with regard to the application of the provisions of paragraph (1) relating to the heir of that farming heir, the provisions of this Article apply by deeming the special farmland, etc. used as that land temporarily used for roads, etc. (excluding that specified by Cabinet Order) to have been used by that farming heir for agriculture until the day of the farming heir's death, and deeming that special farmland, etc. to be special farmland, etc. for which the approval referred to in paragraph (22) has been obtained. In this case, the value of that special farmland, etc. to be included in the basis for calculating the taxable value for inheritance tax relating to inheritance or bequest due to that death is its value as that special farmland, etc. on the assumption that it is not used as that land temporarily used for roads, etc.
Beyond what is provided for in the preceding three paragraphs, matters concerning the application of the provisions of paragraph (8) in the case where the special farmland, etc. used as land temporarily used for roads, etc. to which the provisions of paragraph (22) apply is farmland, etc. for urban farming, and other necessary matters concerning the application of the provisions of paragraph (22), are specified by Cabinet Order.
The provisions of paragraph (25) apply mutatis mutandis to the case where a donee prescribed in Article 70-4, paragraph (18) who is receiving the application of the provisions of that paragraph has died, and to the case where the donor prescribed in paragraph (1) of that Article relating to a donee prescribed in paragraph (18) of that Article who is receiving the application of the provisions of that paragraph has died and the farmland, etc. prescribed in paragraph (1) of that Article used as land temporarily used for roads, etc. prescribed in paragraph (18) of that Article is deemed to have been acquired by inheritance or bequest pursuant to the provisions of paragraph (1) of the preceding Article.
The provisions of Article 70-4, paragraphs (22) through (25) apply mutatis mutandis to the case where the farming heir to whom the provisions of the main clause of paragraph (1) apply has come to be in a state specified by Cabinet Order as a state in which it is difficult for the farming heir to use the special farmland, etc. to which the provisions of the main clause of that paragraph apply for the farming heir's agriculture due to disability, illness or any other reason (limited to the case specified by Cabinet Order as a case where a specified loan prescribed in paragraph (1) of the following Article cannot be made), and the farming heir has lent that special farmland, etc. based on the creation of a superficies right, a farming right, a right based on a loan for use or a right of lease (excluding the creation of a superficies right under Article 269-2, paragraph (1) of the Civil Code) (that lending is referred to as a "loan due to difficulty in farming" in the following paragraph). In this case, in Article 70-4, paragraph (22), the phrase "the proviso to paragraph (1) and paragraph (4)" is deemed to be replaced with "the proviso to Article 70-6, paragraph (1) and paragraph (7) of that Article", the phrase "farmland, etc. (" is deemed to be replaced with "special farmland, etc. (", and the phrase "farmland, etc. loaned due to difficulty in farming" is deemed to be replaced with "special farmland, etc. loaned due to difficulty in farming"; in paragraph (23) of that Article, the phrase "farmland, etc. loaned due to difficulty in farming" is deemed to be replaced with "special farmland, etc. loaned due to difficulty in farming", the phrase "the proviso to paragraph (1) and paragraph (4)" is deemed to be replaced with "the proviso to Article 70-6, paragraph (1) and paragraph (7) of that Article", and the phrase "donee" is deemed to be replaced with "farming heir"; and in paragraph (25) of that Article, the phrase "donee" is deemed to be replaced with "farming heir" and the phrase "paragraph (27)" is deemed to be replaced with "Article 70-6, paragraph (32)".
第七十条の四第二十二項から第二十五項までの規定は、第一項本文の規定の適用を受ける農業相続人が障害、疾病その他の事由により同項本文の規定の適用を受ける特例農地等について当該農業相続人の農業の用に供することが困難な状態として政令で定める状態となつた場合（次条第一項に規定する特定貸付けができない場合として政令で定める場合に限る。）において、当該特例農地等について地上権、永小作権、使用貸借による権利又は賃借権の設定（民法第二百六十九条の二第一項の地上権の設定を除く。）に基づく貸付け（次項において「営農困難時貸付け」という。）を行つたときについて準用する。この場合において、第七十条の四第二十二項中「第一項ただし書及び第四項」とあるのは「第七十条の六第一項ただし書及び第七項」と、「農地等（」とあるのは「特例農地等（」と、「営農困難時貸付農地等」とあるのは「営農困難時貸付特例農地等」と、同条第二十三項中「営農困難時貸付農地等」とあるのは「営農困難時貸付特例農地等」と、「第一項ただし書及び第四項」とあるのは「第七十条の六第一項ただし書及び第七項」と、「受贈者」とあるのは「農業相続人」と、同条第二十五項中「受贈者」とあるのは「農業相続人」と、「第二十七項」とあるのは「第七十条の六第三十二項」と読み替えるものとする。
With regard to the application of the provisions of paragraph (1) relating to the heir of a farming heir in the case where the farming heir to whom the provisions of Article 70-4, paragraph (22) as applied mutatis mutandis pursuant to the preceding paragraph apply has died, the special farmland, etc. for which a loan due to difficulty in farming has been made is deemed to have been used by that farming heir for agriculture until the day of the farming heir's death.
The provisions of the preceding paragraph apply mutatis mutandis to the case where a donee prescribed in Article 70-4, paragraph (22) to whom the provisions of that paragraph apply has died, and to the case where the donor prescribed in paragraph (1) of that Article relating to a donee prescribed in paragraph (22) of that Article to whom the provisions of that paragraph apply has died and the farmland, etc. loaned due to difficulty in farming prescribed in paragraph (22) of that Article is deemed to have been acquired by inheritance or bequest pursuant to the provisions of paragraph (1) of the preceding Article.
The provisions of paragraph (1) do not apply in the case where the inheritance tax return relating to the farmland, pasture land and quasi-farmland acquired by inheritance or bequest from the decedent by the farming heir seeking the application of the provisions of that paragraph does not contain a statement that the application of the provisions of that paragraph is sought for that farmland, pasture land and quasi-farmland, or in the case where a document stating details of that farmland, pasture land and quasi-farmland, details concerning the calculation of the inheritance tax subject to deferral relating to that farmland, pasture land and quasi-farmland, and other matters specified by Order of the Ministry of Finance is not attached to that return.
The farming heir to whom the provisions of paragraph (1) apply must, until the deadline of the tax payment grace period under the provisions of that paragraph, paragraph (8), paragraph (35) or paragraph (36) is fixed for all of the inheritance tax prescribed in paragraph (1), submit to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, by each day on which a period of three years elapses, counting from the day following the due date for filing the inheritance tax return referred to in paragraph (1), a written notification stating that the farming heir wishes to continue to receive the application of the provisions of that paragraph and matters concerning the farming business relating to the special farmland, etc. to which the provisions of that paragraph apply.
Even in the case where the written notification referred to in the preceding paragraph has not been submitted by the time limit prescribed in that paragraph, if the district director referred to in that paragraph finds that there were unavoidable circumstances for the failure to submit it within that time limit and that written notification has been submitted to that district director pursuant to the provisions of Cabinet Order, that written notification is deemed to have been submitted within that time limit with regard to the application of the provisions of paragraph (35).
With regard to the prescription of the national government's right to collect the inheritance tax prescribed in paragraph (1) (excluding, in the case where the provisions of paragraph (7), paragraph (8) or paragraph (39) (limited to the part relating to item (iv)) have already been applied, inheritance tax on transferred special farmland, etc., inheritance tax on specified farmland, etc. and the inheritance tax specified in that item; the same applies in the following paragraph, paragraph (39), items (i) through (iii) and paragraph (40), items (i) and (v)) 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 Article 70-4, paragraph (32), item (iii) as applied mutatis mutandis pursuant to paragraph (37) apply, the prescription is not completed during the period from the time of submission of the written notification referred to in paragraph (32) until the submission deadline of that written notification, and is to begin to run anew from the day following that submission deadline.
第一項に規定する相続税（既に第七項、第八項又は第三十九項（第四号に係る部分に限る。）の規定の適用があつた場合には、譲渡特例農地等に係る相続税、特定農地等に係る相続税及び同号に定める相続税を除く。次項、第三十九項第一号から第三号まで並びに第四十項第一号及び第五号において同じ。）並びに当該相続税に係る利子税及び延滞税の徴収を目的とする国の権利の時効については、第三十七項において準用する第七十条の四第三十二項第三号の規定により読み替えて適用される国税通則法第七十三条第四項の規定の適用がある場合を除き、第三十二項の届出書の提出があつた時から当該届出書の提出期限までの間は完成せず、当該提出期限の翌日から新たにその進行を始めるものとする。
In the case where the written notification referred to in paragraph (32) is not submitted by the time limit prescribed in that paragraph, notwithstanding the provisions of paragraph (1), the deadline of the tax payment grace period under the provisions of that paragraph for the inheritance tax prescribed in that paragraph is the day on which two months have elapsed from the day following that time limit (or, in the case where the farming heir to whom the provisions of that paragraph apply has died after that time limit and on or before that day, the day on which six months have elapsed from the day following the day on which the heir of the farming heir came to know of the commencement of the succession due to the death of the farming heir).
In the case referred to in paragraph (1), if the farming heir to whom the provisions of that paragraph 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 paragraph (1), the district director may accelerate the deadline of the tax payment grace period under the provisions of paragraph (1) relating to the inheritance tax prescribed in paragraph (1) (excluding, in the case where the provisions of paragraph (7), paragraph (8) or paragraph (39) (limited to the part relating to item (iv)) have already been applied, the inheritance tax for which the deadline of the tax payment grace period under those provisions has arrived). In this case, the provisions of Article 49, paragraphs (2) and (3) of that Act apply mutatis mutandis.
The provisions of Article 70-4, paragraph (32) apply mutatis mutandis to the application of the provisions of the Act on General Rules for National Taxes and the National Tax Collection Act in the case where a tax payment grace period has been granted under the provisions of paragraph (1). In this case, in item (i) of paragraph (32) of that Article, the phrase "paragraph (1)" is deemed to be replaced with "Article 70-6, paragraph (1)", and the phrase "paragraph (4), paragraph (5) or the preceding two paragraphs" is deemed to be replaced with "paragraph (7), paragraph (8), paragraph (35) or paragraph (36) of that Article"; in item (ii) of that paragraph, the phrase "paragraph (1)" is deemed to be replaced with "Article 70-6, paragraph (1)", the phrase "on gift tax" is deemed to be replaced with "on inheritance tax", the phrase "of that gift tax" is deemed to be replaced with "of that inheritance tax", the phrase "the gift tax subject to deferral and" is deemed to be replaced with "the inheritance tax subject to deferral prescribed in that paragraph and", and the phrase "that gift tax subject to deferral" is deemed to be replaced with "that inheritance tax subject to deferral"; and in item (iii) of that paragraph, the phrase "gift tax for which a tax payment grace period has been granted under the provisions of paragraph (1)" is deemed to be replaced with "inheritance tax for which a tax payment grace period has been granted under the provisions of Article 70-6, paragraph (1)", and the phrase "Article 70-4, paragraph (1)" is deemed to be replaced with "Article 70-6, paragraph (1)".
第七十条の四第三十二項の規定は、第一項の規定による納税の猶予がされた場合における国税通則法及び国税徴収法の規定の適用について準用する。この場合において、同条第三十二項第一号中「第一項」とあるのは「第七十条の六第一項」と、「第四項、第五項又は前二項」とあるのは「同条第七項、第八項、第三十五項又は第三十六項」と、同項第二号中「第一項」とあるのは「第七十条の六第一項」と、「贈与税に」とあるのは「相続税に」と、「贈与税の」とあるのは「相続税の」と、「納税猶予分の贈与税額と」とあるのは「同項に規定する納税猶予分の相続税額と」と、「当該納税猶予分の贈与税額」とあるのは「当該納税猶予分の相続税額」と、同項第三号中「第一項の規定による納税の猶予を受けた贈与税」とあるのは「第七十条の六第一項の規定による納税の猶予を受けた相続税」と、「第七十条の四第一項」とあるのは「第七十条の六第一項」と読み替えるものとする。
With regard to the application of the provisions of Article 38, Article 41, Article 47, Article 48-2, Article 52 or Article 53 of 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.
第一項の規定による納税の猶予がされた場合における相続税法第三十八条、第四十一条、第四十七条、第四十八条の二、第五十二条又は第五十三条の規定の適用については、次に定めるところによる。
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 the proviso to paragraph (1), paragraph (7), paragraph (8) (limited to the part relating to item (i), (a)), paragraph (35) or paragraph (36), or to inheritance tax equivalent to the amount calculated pursuant to the provisions of Cabinet Order prescribed in paragraph (40), item (v);
with regard to inheritance tax, other than the inheritance tax prescribed in paragraph (1), relating to the property of a person whose property acquired by inheritance or bequest includes property that falls under special farmland, etc., the provisions of Article 38, paragraph (1) (including as 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 on the assumption that the value of that special farmland, etc. is the value calculated for that special farmland, etc. based on the agricultural investment price prescribed in paragraph (2), item (i);
with regard to inheritance tax on specified farmland, etc. that falls under the provisions of paragraph (8), item (i), (b) and item (ii), the provisions of Article 38, paragraph (1) and Article 52, paragraph (1) of the Inheritance Tax Act apply with the period of deferred payment under Article 38, paragraph (1) of that Act being within five years and the rate of interest tax under Article 52, paragraph (1) of that Act being 6.6 percent per annum, and the provisions of Article 41, paragraph (1) and Article 48-2, paragraph (1) of that Act do not apply.
第八項第一号ロ及び第二号の規定に該当する特定農地等に係る相続税については、相続税法第三十八条第一項の延納期間は、五年以内とし、同法第五十二条第一項の利子税の割合は、年六・六パーセントとして、これらの規定を適用し、同法第四十一条第一項及び第四十八条の二第一項の規定は、適用しない。
In the case referred to in paragraph (1), when the farming heir to whom the provisions of that paragraph apply has come to fall under any of the cases listed in the following items (or, for a farming heir who holds farmland, etc. for urban farming among that special farmland, etc., items (i) through (iii); the same applies hereinafter in this paragraph) (excluding the case where the provisions of the proviso to paragraph (1) or paragraph (35) have been applied before the day on which the farming heir came to so fall, and the case where the deadline of the tax payment grace period has been accelerated under the provisions of paragraph (36) before that day), the inheritance tax specified in the relevant item is exempted pursuant to the provisions of Cabinet Order:
in the case where the farming heir has died: the inheritance tax prescribed in paragraph (1);
in the case where the farming heir has made a gift to which the provisions of Article 70-4 apply of all of the special farmland, etc. to which the provisions of paragraph (1) apply: the inheritance tax prescribed in that paragraph;
in the case where the farming heir has made a gift to which the provisions of Article 70-4 apply of part of the special farmland, etc. to which the provisions of paragraph (1) apply: out of the inheritance tax prescribed in that paragraph, the inheritance tax equivalent to the amount calculated pursuant to the provisions of Cabinet Order as the portion corresponding to the value after deduction of the agricultural investment price relating to the part of that special farmland, etc. of which the gift was made;
in the case where 20 years have elapsed from the day following the due date for filing the inheritance tax return relating to the acquisition of the special farmland, etc. to which the provisions of paragraph (1) apply that the farming heir acquired by inheritance or bequest from the decedent: out of the inheritance tax prescribed in that paragraph, the inheritance tax equivalent to the amount calculated pursuant to the provisions of Cabinet Order as the portion corresponding to the value after deduction of the agricultural investment price relating to farmland, etc. within an urbanization promotion area (excluding farmland listed in Article 70-4, paragraph (2), item (iv), (b) or (c) that is located within the areas listed in item (iii), (a) through (c) of that paragraph, and productive green land, etc.) out of that special farmland, etc.
In the case where a farming heir who has received the application of the provisions of paragraph (1) falls under any of the cases listed in the following items, the farming heir must pay, together with the inheritance tax prescribed in the relevant item, interest tax equivalent to the amount calculated by multiplying the amount equivalent to the inheritance tax prescribed in that item, as the base, by a rate of 3.6 percent per annum (or, for a farming heir who does not hold, among the special farmland, etc., any farmland, etc. for urban farming as of the day on which the farming heir acquired it by inheritance or bequest, 6.6 percent per annum for the portion whose base is the amount calculated pursuant to the provisions of Cabinet Order as the portion, out of the amount equivalent to the inheritance tax prescribed in the relevant item, corresponding to the value after deduction of the agricultural investment price relating to farmland, etc. within an urbanization promotion area specified by Cabinet Order) according to the period from the day following the due date for filing the inheritance tax return relating to that inheritance tax until the deadline of the tax payment grace period specified in that item:
第一項の規定の適用を受けた農業相続人は、次の各号のいずれかに掲げる場合に該当する場合には、当該各号に規定する相続税に相当する金額を基礎とし、当該相続税に係る相続税の申告書の提出期限の翌日から当該各号に定める納税の猶予に係る期限までの期間に応じ、年三・六パーセント（特例農地等のうちに相続又は遺贈により取得をした日において都市営農農地等であるものを有しない農業相続人にあつては、当該各号に規定する相続税に相当する金額のうち市街化区域内農地等で政令で定めるものに係る農業投資価格控除後の価額に対応する部分の金額として政令で定めるところにより計算した金額を基礎とする部分については、年六・六パーセント）の割合を乗じて計算した金額に相当する利子税を、当該各号に規定する相続税にあわせて納付しなければならない。
in the case where the provisions of the proviso to paragraph (1) have been applied (excluding the case falling under the case listed in item (vi)): the deadline of the tax payment grace period under the provisions of the proviso to that paragraph relating to the inheritance tax prescribed in that paragraph;
in the case where the provisions of paragraph (7) have been applied (excluding the case falling under the case listed in item (vi)): the deadline of the tax payment grace period under the provisions of that paragraph relating to inheritance tax on transferred special farmland, etc.;
第七項の規定の適用があつた場合（第六号に掲げる場合に該当する場合を除く。） 譲渡特例農地等に係る相続税に係る同項の規定による納税の猶予に係る期限
in the case where the provisions of paragraph (8) have been applied (excluding the case falling under the case listed in item (vi)): the deadline of the tax payment grace period under the provisions of that paragraph relating to inheritance tax on specified farmland, etc.;
第八項の規定の適用があつた場合（第六号に掲げる場合に該当する場合を除く。） 特定農地等に係る相続税に係る同項の規定による納税の猶予に係る期限
in the case where the provisions of paragraph (35) have been applied (excluding the case falling under the case listed in item (vi)): the deadline of the tax payment grace period under the provisions of that paragraph relating to the inheritance tax prescribed in that paragraph;
in the case where a gift to which the provisions of Article 70-4 apply has been made of part of the special farmland, etc. to which the provisions of paragraph (1) apply (excluding the case falling under the case listed in the following item): the deadline of the tax payment grace period under the provisions of the main clause of that paragraph relating to the inheritance tax equivalent to the amount calculated pursuant to the provisions of Cabinet Order as the portion, out of the inheritance tax prescribed in that paragraph, corresponding to the value after deduction of the agricultural investment price relating to the part of that special farmland, etc. of which the gift was not made;
in the case where the provisions of paragraph (36) have been applied: the deadline of the tax payment grace period under the provisions of that paragraph relating to the inheritance tax prescribed in that paragraph.
The provisions of Article 70-4, paragraph (36) apply mutatis mutandis to the case where the Minister of Agriculture, Forestry and Fisheries, or a prefectural governor, mayor of a municipality or agricultural committee, has come to know, with regard to special farmland, etc. to which the provisions of paragraph (1) apply, that a fact prescribed in paragraph (36) of that Article has taken place as a result of having taken an action prescribed in that paragraph. In this case, the phrase "that farmland, etc." in that paragraph is deemed to be replaced with "special farmland, etc. prescribed in Article 70-6, paragraph (1)".
The provisions of Article 70-4, paragraph (37) apply mutatis mutandis to notification by an agricultural committee (or, in a municipality that does not establish an agricultural committee pursuant to the provisions of the proviso to Article 3, paragraph (1) or paragraph (5) of the Act on Agricultural Commission, etc., the mayor of the municipality) relating to the quasi-farmland prescribed in paragraph (7). In this case, in Article 70-4, paragraph (37), the phrase "paragraph (1)" in "the donee to whom the provisions of paragraph (1) apply" is deemed to be replaced with "Article 70-6, paragraph (1)", the phrase "donee" is deemed to be replaced with "farming heir", the phrase "paragraph (4)" is deemed to be replaced with "paragraph (7) of that Article", and the phrase "paragraph (1)" in "to which the provisions of paragraph (1) have been applied and which is held" is deemed to be replaced with "paragraph (1) of that Article".
The provisions of Article 70-4, paragraph (38) apply mutatis mutandis to the case where the district director finds it necessary in relation to the affairs of notification by the Minister of Agriculture, Forestry and Fisheries, or a prefectural governor, mayor of a municipality or agricultural committee, under the provisions of paragraph (36) of that Article as applied mutatis mutandis pursuant to paragraph (41), and of notification by an agricultural committee under the provisions of paragraph (37) of that Article as applied mutatis mutandis pursuant to the preceding paragraph. In this case, in paragraph (38) of that Article, the phrase "paragraph (1)" is deemed to be replaced with "Article 70-6, paragraph (1)", the phrase "donee" is deemed to be replaced with "farming heir", and the phrase "farmland, etc." is deemed to be replaced with "special farmland, etc.".
Beyond what is provided for in paragraph (3) through the preceding paragraph, the method of calculating the amount to be deducted pursuant to the provisions of Article 20 of the Inheritance Tax Act in the case where a person to whom the provisions of paragraph (1) apply is among the persons who have acquired property by inheritance or bequest from the same decedent, the filing of the inheritance tax return under the provisions of Article 27 of that Act, and other necessary matters concerning the application of the provisions of paragraphs (1) and (2) are specified by Cabinet Order.