Article 70-7-10Tax Credit for Gift Tax on Economic Benefits Relating to Equity Interests in Medical Care Corporations
第七十条の七の十（医療法人の持分に係る経済的利益についての贈与税の税額控除）
In the case where gift tax is imposed on another individual who holds an equity interest in a certified medical care corporation (limited to a medical care corporation that has received certification by the Minister of Health, Labour and Welfare during the period from the effective date of the 2014 Medical Care Act amendments to December 31, 2029) (that other individual is referred to as the "donee" hereinafter in this Article) as a result of an individual who holds an equity interest in that certified medical care corporation (referred to as the "donor" in paragraph (4)) having waived all or part of that equity interest, if that donee has, during the period from the time of that waiver to the filing deadline for the gift tax return relating to the economic benefit arising from that waiver, waived all or part of the equity interest in that certified medical care corporation held by the donee pursuant to the provisions of Order of the Ministry of Finance, then, for that donee, the remaining amount after deducting the waiver-equivalent gift tax amount from the amount calculated under the provisions of Articles 21-5 through 21-8 of the Inheritance Tax Act (including the provisions of Article 70-2-4 and Article 70-2-5) is the amount of gift tax to be paid by the donee.
認定医療法人（平成二十六年改正医療法施行日から令和十一年十二月三十一日までの間に厚生労働大臣認定を受けた医療法人に限る。）の持分を有する個人（第四項において「贈与者」という。）が当該持分の全部又は一部の放棄をしたことにより、当該認定医療法人の持分を有する他の個人（以下この条において「受贈者」という。）に対して贈与税が課される場合において、当該受贈者が当該放棄の時から当該放棄による経済的利益に係る贈与税の申告書の提出期限までの間にその有する当該認定医療法人の持分の全部又は一部を財務省令で定めるところにより放棄したときは、当該受贈者については、相続税法第二十一条の五から第二十一条の八までの規定（第七十条の二の四及び第七十条の二の五の規定を含む。）により計算した金額から放棄相当贈与税額を控除した残額をもつて、その納付すべき贈与税額とする。
The waiver-equivalent gift tax amount prescribed in the preceding paragraph means the amount calculated pursuant to the provisions of Cabinet Order as the amount corresponding to the part for which the waiver of the equity interest in the certified medical care corporation referred to in that paragraph has been made by the donee referred to in that paragraph, out of the amount calculated pursuant to the provisions of Cabinet Order by deeming the value of the economic benefit referred to in that paragraph to be the taxable value of gift tax for that year for that donee.
The provisions of paragraph (3) of the preceding Article apply mutatis mutandis to the economic benefit to which the provisions of paragraph (1) apply.
In the case where the donee seeking the application of the provisions of paragraph (1) has, during the period from the day on which the waiver of the equity interest in the certified medical care corporation by the donor referred to in that paragraph was made to the filing deadline for the gift tax return relating to the economic benefit referred to in that paragraph, received a refund according to the amount of capital contribution based on the equity interest in that certified medical care corporation or made a transfer of that equity interest, the provisions of that paragraph do not apply.
The provisions of paragraph (1) do not apply in the case where the gift tax return relating to the economic benefit of the donee 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 economic benefit, or in the case where details of the equity interest relating to that economic benefit, details concerning the calculation of the waiver-equivalent gift tax amount referred to in that paragraph, and other documents specified by Order of the Ministry of Finance are not attached to that return.
Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of paragraph (1) are specified by Cabinet Order.