Article 70-7-9Tax Payment Grace Period and Exemption for Gift Tax on Economic Benefits Relating to Equity Interests in Medical Care Corporations
第七十条の七の九（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除）
In the case where, as a result of an individual who holds an equity interest in a certified medical care corporation (limited to a medical care corporation that has received approval by the Minister of Health, Labour and Welfare during the period from the effective date of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act on the Arrangement of Related Acts for Promoting the Comprehensive Securing of Medical and Long-Term Care in Communities (Act No. 83 of 2014) (referred to as the "effective date of the 2014 Medical Care Act amendments" hereinafter through Article 70-7-12) to December 31, 2029) (referred to as the "donor" in paragraph (4)) having waived all or part of that equity interest, gift tax is imposed on another individual who holds an equity interest in that certified medical care corporation (referred to as the "donee" hereinafter in this Article), with regard to the gift tax equivalent to the gift tax subject to deferral (meaning the amount calculated by deeming the value of that economic benefit to be the taxable value of gift tax for that year relating to that donee and applying the provisions of Article 21-5 and Article 21-7 of the Inheritance Tax Act (including the provisions of Article 70-2-4 and Article 70-2-5); the same applies hereinafter in this Article) relating to the value of the benefit received through that waiver (referred to as the "economic benefit" hereinafter through Article 70-7-11 and in Article 70-7-14) for which that gift tax return states that the donee seeks the application of the provisions of this paragraph, out of the amount of the gift tax of that donee for the year that includes the day on which that waiver took place that is payable upon the filing of the return filed by the due date under the provisions of Article 28, paragraph (1) of the Inheritance Tax Act (including, in the case where that donee has died before the due date for filing that return filed by the due date, the return filed by the due date under the provisions of Article 28, paragraph (2) of that Act filed by the heir of that donee (including a universal legatee; the same applies hereinafter in this Article); referred to as the "gift tax return" hereinafter through Article 70-7-11), notwithstanding the provisions of Article 33 of that Act, a grace period is granted for the payment of that tax until the transition deadline stated in the certified transition plan, only in the case where security equivalent to that gift tax subject to deferral has been provided by the due date for filing the gift tax return for that year pursuant to the provisions of Cabinet Order.
認定医療法人（地域における医療及び介護の総合的な確保を推進するための関係法律の整備等に関する法律（平成二十六年法律第八十三号）附則第一条第二号に掲げる規定の施行の日（以下第七十条の七の十二までにおいて「平成二十六年改正医療法施行日」という。）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は、当該受贈者の当該放棄があつた日の属する年分の贈与税で相続税法第二十八条第一項の規定による期限内申告書（当該期限内申告書の提出期限前に当該受贈者が死亡した場合には、当該受贈者の相続人（包括受遺者を含む。以下この条において同じ。）が提出する同法第二十八条第二項の規定による期限内申告書を含む。以下第七十条の七の十一までにおいて「贈与税の申告書」という。）の提出により納付すべきものの額のうち、当該放棄により受けた利益（以下第七十条の七の十一まで及び第七十条の七の十四において「経済的利益」という。）の価額で当該贈与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に係る納税猶予分の贈与税額（当該経済的利益の価額を当該受贈者に係る当該年分の贈与税の課税価格とみなして、同法第二十一条の五及び第二十一条の七の規定（第七十条の二の四及び第七十条の二の五の規定を含む。）を適用して計算した金額をいう。以下この条において同じ。）に相当する贈与税については、政令で定めるところにより当該年分の贈与税の申告書の提出期限までに当該納税猶予分の贈与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、認定移行計画に記載された移行期限まで、その納税を猶予する。
In this Article through Article 70-7-14, the meanings of the terms listed in the following items are as prescribed respectively in those items:
この条から第七十条の七の十四までにおいて、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
certified medical care corporation: This means a certified medical care corporation prescribed in Article 10-4, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act, etc. for Establishing a System for Providing Quality Medical Care (Act No. 84 of 2006; referred to as the "2006 Medical Care Act, etc. Amendment Act" hereinafter in this Article, Article 70-7-12 and Article 70-7-14);
equity interest: This means an equity interest prescribed in Article 10-3, paragraph (3), item (ii) of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act;
持分 平成十八年医療法等改正法附則第十条の三第三項第二号に規定する持分をいう。
certified transition plan: This means a certified transition plan prescribed in Article 10-4, paragraph (2) of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act;
認定移行計画 平成十八年医療法等改正法附則第十条の四第二項に規定する認定移行計画をいう。
approval by the Minister of Health, Labour and Welfare: This means the approval by the Minister of Health, Labour and Welfare under the provisions of Article 10-3, paragraph (1) of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act;
厚生労働大臣認定 平成十八年医療法等改正法附則第十条の三第一項の規定による厚生労働大臣の認定をいう。
transition deadline: This means the deadline for the transition stated in the certified transition plan pursuant to the provisions of Article 10-3, paragraph (2) of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act;
移行期限 平成十八年医療法等改正法附則第十条の三第二項の規定により認定移行計画に記載された移行の期限をいう。
fund-contribution type medical care corporation: This means a fund-contribution type medical care corporation prescribed in Article 10-3, paragraph (2), item (i), (c) of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act.
基金拠出型医療法人 平成十八年医療法等改正法附則第十条の三第二項第一号ハに規定する基金拠出型医療法人をいう。
In the case where any of the following persons receives the application of the provisions of paragraph (1) with regard to an economic benefit as a result of the specified donor prescribed in Article 21-9, paragraph (5) of the Inheritance Tax Act relating to that person having waived an equity interest in a certified medical care corporation, the provisions of Chapter II, Section 3 of that Act do not apply to that economic benefit:
a person subject to taxation for settlement at the time of inheritance prescribed in Article 21-9, paragraph (5) of the Inheritance Tax Act;
相続税法第二十一条の九第五項に規定する相続時精算課税適用者
a person who submits the written notification referred to in Article 21-9, paragraph (2) of the Inheritance Tax Act (including the case where it is applied mutatis mutandis pursuant to Article 70-2-6, paragraph (1), Article 70-2-7, paragraph (1) (including the case where it is applied mutatis mutandis pursuant to Article 70-2-8) or Article 70-3, paragraph (1)) with regard to property other than the economic benefit to which the provisions of paragraph (1) apply that the person received by gift from that specified donor during the year that includes the day on which the waiver by that specified donor of the equity interest in the certified medical care corporation to which the provisions of that paragraph apply took place.
第一項の規定の適用に係る認定医療法人の持分について当該特定贈与者による放棄があつた日の属する年中において、当該特定贈与者から贈与を受けた同項の規定の適用を受ける経済的利益以外の財産について相続税法第二十一条の九第二項（第七十条の二の六第一項、第七十条の二の七第一項（第七十条の二の八において準用する場合を含む。）又は第七十条の三第一項において準用する場合を含む。）の届出書を提出する者
The provisions of paragraph (1) do not apply in the case where the donee seeking the application of the provisions of that paragraph has received a refund according to the amount of contribution based on the equity interest in the certified medical care corporation referred to in that paragraph or has made a transfer of that equity interest 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 took place until the due date for filing the gift tax return relating to the economic benefit referred to in that paragraph, or in the case where the donee receives the application of the provisions of paragraph (1) of the following Article.
In the case where the donee who receives the application of the provisions of paragraph (1) or the certified medical care corporation to which the provisions of that paragraph apply has come to fall under any of the cases listed in the following items, notwithstanding the provisions of that paragraph, the deadline of the tax payment grace period under the provisions of that paragraph for the gift tax equivalent to the gift tax subject to deferral to which the provisions of that paragraph apply is the day on which two months have elapsed from the day specified in the relevant item (or, in the case where that donee has died during the period from the day specified in the relevant item until 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 that donee came to know of the commencement of the succession due to the death of that donee):
in the case where that donee has received a refund according to the amount of contribution based on the equity interest in that certified medical care corporation during the period from the due date for filing the gift tax return referred to in paragraph (1) until the transition deadline stated in the certified transition plan of that certified medical care corporation: the day on which that refund was received;
in the case where that donee has made a transfer of the equity interest in that certified medical care corporation during the period from the due date for filing the gift tax return referred to in paragraph (1) until the transition deadline stated in the certified transition plan of that certified medical care corporation: the day on which that transfer was made;
in the case where that certified medical care corporation has not made the transition to a new medical care corporation prescribed in Article 10-2 of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act by the transition deadline stated in the certified transition plan of that certified medical care corporation: that transition deadline;
in the case where the approval by the Minister of Health, Labour and Welfare has been revoked with regard to the certified transition plan of that certified medical care corporation pursuant to the provisions of Article 10-4, paragraph (2) of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act: the day on which that approval by the Minister of Health, Labour and Welfare was revoked;
in the case where that certified medical care corporation has dissolved (excluding the case where it is extinguished through a merger): the day of that dissolution;
当該認定医療法人が解散をした場合（合併により消滅をする場合を除く。） 当該解散をした日
in the case where that certified medical care corporation has been extinguished through a merger (excluding the case where a medical care corporation is established through the merger and that donee does not receive delivery of money or other property in lieu of the equity interest, and any other case specified by Cabinet Order): the day of that extinction.
In the case where the certified medical care corporation to which the provisions of paragraph (1) apply makes the transition to a fund-contribution type medical care corporation by the transition deadline stated in the certified transition plan, when the donee who receives the application of the provisions of that paragraph has waived, pursuant to the provisions of Order of the Ministry of Finance, part of the equity interest in that certified medical care corporation held by the donee and has contributed the remaining part as a fund prescribed in Article 10-3, paragraph (2), item (i), (c) of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act of that fund-contribution type medical care corporation (referred to as the "fund" in this paragraph and paragraph (11), item (ii)), notwithstanding the provisions of paragraph (1), the deadline of the tax payment grace period under the provisions of paragraph (1) for the gift tax equivalent to the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the amount contributed as the fund, out of the gift tax subject to deferral of that donee, is the day on which two months have elapsed from the day on which the authorization of the prefectural governor under the provisions of Article 54-9, paragraph (3) of the Medical Care Act was granted for the change to the articles of incorporation for the transition to that fund-contribution type medical care corporation (or, in the case where that donee has died during the period from the day on which that authorization was granted until 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 that donee came to know of the commencement of the succession due to the death of that donee).
第一項の規定の適用に係る認定医療法人が認定移行計画に記載された移行期限までに基金拠出型医療法人への移行をする場合において、同項の規定の適用を受ける受贈者が有する当該認定医療法人の持分の一部を財務省令で定めるところにより放棄し、その残余の部分を当該基金拠出型医療法人の平成十八年医療法等改正法附則第十条の三第二項第一号ハに規定する基金（以下この項及び第十一項第二号において「基金」という。）として拠出したときは、当該受贈者の納税猶予分の贈与税額のうち基金として拠出した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贈与税については、第一項の規定にかかわらず、当該基金拠出型医療法人への移行のための定款の変更に係る医療法第五十四条の九第三項の規定による都道府県知事の認可があつた日から二月を経過する日（当該認可があつた日から当該二月を経過する日までの間に当該受贈者が死亡した場合には、当該受贈者の相続人が当該受贈者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）をもつて第一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 donee seeking the application of the provisions of paragraph (1) has provided all of the equity interest in the certified medical care corporation to which the provisions of that paragraph apply held by the donee as security for the gift tax subject to deferral, even when the value of that equity interest is less than that gift tax subject to deferral, security equivalent to that gift tax subject to deferral is deemed to have been provided with regard to the application of the provisions of that paragraph; provided, however, that this does not apply in the case where all or part of the security so provided has subsequently been changed.
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 state that the donee seeks the application of the provisions of that paragraph for that economic benefit, or where details of the equity interest relating to that economic benefit, details concerning the calculation of the gift tax subject to deferral and other documents specified by Order of the Ministry of Finance are not attached to that return.
If the donee who receives the application of the provisions of paragraph (1) does not comply, with regard to the security prescribed in that paragraph, with an order under the provisions of Article 51, paragraph (1) of the Act on General Rules for National Taxes, the district director may accelerate the deadline of the tax payment grace period under the provisions of paragraph (1) relating to the gift tax equivalent to the gift tax subject to deferral. In this case, the provisions of Article 49, paragraphs (2) and (3) of that Act apply mutatis mutandis.
税務署長は、第一項の規定の適用を受ける受贈者が同項に規定する担保について国税通則法第五十一条第一項の規定による命令に応じない場合には、納税猶予分の贈与税額に相当する贈与税に係る第一項の規定による納税の猶予に係る期限を繰り上げることができる。この場合においては、同法第四十九条第二項及び第三項の規定を準用する。
With regard to the application of the provisions of the Act on General Rules for National Taxes, the National Tax Collection Act and the Inheritance Tax Act in the case where a donee seeks the application of the provisions of paragraph (1) or a tax payment grace period has been granted under the provisions of that paragraph, the following provisions apply:
with regard to delinquent tax on gift tax in the case where the provisions of paragraph (1) have been applied, the amount of that gift tax is divided into the gift tax subject to deferral and the remainder, and the provisions concerning delinquent tax in the Act on General Rules for National Taxes apply to each of those tax amounts;
第一項の規定の適用があつた場合における贈与税に係る延滞税については、その贈与税の額のうち納税猶予分の贈与税額とその他のものとに区分して、それぞれの税額ごとに国税通則法の延滞税に関する規定を適用する。
in the case where the donee seeking the application of the provisions of paragraph (1) provides all of the equity interest in the certified medical care corporation held by the donee as security pursuant to the provisions of the main clause of paragraph (7), the phrase "securities that the district director, etc. (or, in the case where the Commissioner of the National Tax Agency or the regional commissioner is to collect security pursuant to the provisions of the Acts on national tax, the Commissioner of the National Tax Agency or the regional commissioner; the same applies hereinafter in this Article and the following Article) finds to be reliable" in Article 50, item (ii) of the Act on General Rules for National Taxes is deemed to be replaced with "securities and the equity interest prescribed in Article 70-7-9, paragraph (2), item (ii) (Tax Payment Grace Period and Exemption for Gift Tax on Economic Benefits Relating to Equity Interests in Medical Care Corporations) of the Act on Special Measures Concerning Taxation (limited to one that satisfies the requirements specified by Order of the Ministry of Finance, such as not being the subject of a pledge or other security interest)", and the provisions of Article 51, paragraph (1) of that Act do not apply;
第一項の規定の適用を受けようとする受贈者が第七項本文の規定によりその有する認定医療法人の持分の全てを担保として提供する場合には、国税通則法第五十条第二号中「有価証券で税務署長等（国税に関する法律の規定により国税庁長官又は国税局長が担保を徴するものとされている場合には、国税庁長官又は国税局長。以下この条及び次条において同じ。）が確実と認めるもの」とあるのは、「有価証券及び租税特別措置法第七十条の七の九第二項第二号（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除）に規定する持分（質権その他の担保権の目的となつていないことその他の財務省令で定める要件を満たすものに限る。）」とし、同法第五十一条第一項の規定は、適用しない。
in the case referred to in the preceding item, when the proviso to paragraph (7) applies, the provisions of that item do not apply;
with regard to gift tax for which a tax payment grace period has been granted under the provisions of paragraph (1), the phrase "deferred payment" in Article 64, paragraph (1) of the Act on General Rules for National Taxes is deemed to be replaced with "deferred payment (including a tax payment grace period under the provisions of Article 70-7-9, paragraph (1) (Tax Payment Grace Period and Exemption for Gift Tax on Economic Benefits Relating to Equity Interests in Medical Care Corporations) of the Act on Special Measures Concerning Taxation)", and the phrase "deferred payment," in Article 73, paragraph (4) of that Act is deemed to be replaced with "deferred payment (including a tax payment grace period under the provisions of Article 70-7-9, paragraph (1) (Tax Payment Grace Period and Exemption for Gift Tax on Economic Benefits Relating to Equity Interests in Medical Care Corporations) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph),";
第一項の規定による納税の猶予を受けた贈与税については、国税通則法第六十四条第一項中「延納」とあるのは「延納（租税特別措置法第七十条の七の九第一項（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除）の規定による納税の猶予を含む。）」と、同法第七十三条第四項中「延納、」とあるのは「延納（租税特別措置法第七十条の七の九第一項（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除）の規定による納税の猶予を含む。以下この項において同じ。）、」とする。
the deadline of the tax payment grace period under the provisions of paragraph (1) (including that deadline under the provisions of paragraph (5), paragraph (6) or the preceding paragraph) is to be included in the deadline for deferred payment under the provisions of the Inheritance Tax Act when the provisions concerning the statutory due date for payment or the due date for payment in the Act on General Rules for National Taxes and the National Tax Collection Act are applied;
with regard to gift tax for which a tax payment grace period has been granted under the provisions of paragraph (1), the phrase "when it is so found, the district director, etc." in Article 52, paragraph (4) of the Act on General Rules for National Taxes is deemed to be replaced with "when it is so found (or, in the case where the equity interest in the certified medical care corporation referred to in Article 70-7-9, paragraph (1) (Tax Payment Grace Period and Exemption for Gift Tax on Economic Benefits Relating to Equity Interests in Medical Care Corporations) of the Act on Special Measures Concerning Taxation relating to the economic benefit prescribed in that paragraph has been provided as security for the tax payment grace period under the provisions of that paragraph, when it is so found or when there is no buyer even if that equity interest in the certified medical care corporation is put up for realization), the district director, etc.", the phrase "one year or more before" in Article 35, paragraph (1) of the National Tax Collection Act is deemed to be replaced with "one year or more before (or, in the case where the national tax relating to that delinquency is gift tax, before the gift relating to that gift tax)", and the phrase "property" in Article 48, paragraph (1) of that Act is deemed to be replaced with "property (excluding, in the case where the equity interest in the certified medical care corporation referred to in Article 70-7-9, paragraph (1) (Tax Payment Grace Period and Exemption for Gift Tax on Economic Benefits Relating to Equity Interests in Medical Care Corporations) of the Act on Special Measures Concerning Taxation relating to the economic benefit prescribed in that paragraph has been provided as security for the tax payment grace period under the provisions of that paragraph, the other property of the donee prescribed in that paragraph who provided that security when there is no buyer even if that equity interest in the certified medical care corporation is put up for realization)";
第一項の規定による納税の猶予を受けた贈与税については、国税通則法第五十二条第四項中「認めるときは、税務署長等」とあるのは「認めるとき（租税特別措置法第七十条の七の九第一項（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除）の規定による納税の猶予の担保として同項に規定する経済的利益に係る同項の認定医療法人の持分が提供された場合には、当該認めるとき、又は当該認定医療法人の持分を換価に付しても買受人がないとき）は、税務署長等」と、国税徴収法第三十五条第一項中「一年以上前」とあるのは「一年以上前（当該滞納に係る国税が贈与税である場合にあつては、当該贈与税に係る贈与の前）」と、同法第四十八条第一項中「財産は」とあるのは「財産（租税特別措置法第七十条の七の九第一項（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除）の規定による納税の猶予の担保として同項に規定する経済的利益に係る同項の認定医療法人の持分が提供された場合において、当該認定医療法人の持分を換価に付しても買受人がないときにおける当該担保を提供した同項に規定する受贈者の他の財産を除く。）は」とする。
the provisions of Article 38, paragraph (3) of the Inheritance Tax Act do not apply to gift tax that falls under the provisions of paragraph (5), paragraph (6) or the preceding paragraph.
In the case where, by the transition deadline stated in the certified transition plan of the certified medical care corporation to which the provisions of paragraph (1) apply, it has come to fall under any of the cases listed in the following items (excluding the case where, before the day on which it came to fall under that case, it has come to fall under any of the cases listed in the items of paragraph (5), and the case where the deadline of the tax payment grace period has been accelerated under the provisions of paragraph (9)), the gift tax equivalent to the amount specified in the relevant item according to the category of cases listed in the following items is exempted pursuant to the provisions of Cabinet Order:
in the case where the donee who receives the application of the provisions of paragraph (1) has waived, pursuant to the provisions of Order of the Ministry of Finance, all of the equity interest in the certified medical care corporation to which the provisions of that paragraph apply held by the donee: the gift tax subject to deferral;
in the case where that certified medical care corporation makes the transition to a fund-contribution type medical care corporation, when the donee who receives the application of the provisions of paragraph (1) has waived, pursuant to the provisions of Order of the Ministry of Finance, part of the equity interest in that certified medical care corporation held by the donee and has contributed the remaining part as the fund of that fund-contribution type medical care corporation: the remaining amount after deducting the amount calculated pursuant to the provisions of Cabinet Order prescribed in paragraph (6) from the gift tax subject to deferral.
In the case falling under any of the cases listed in the following items, the donee who receives the application of the provisions of paragraph (1) must pay, together with the gift tax prescribed in the relevant item, interest tax equivalent to the amount calculated by multiplying the amount equivalent to the gift tax prescribed in the relevant item, as the base, by a rate of 6.6 percent per annum according to the period from the day following the due date for filing the gift tax return relating to that gift tax until the deadline of the tax payment grace period specified in the relevant item:
in the case where the provisions of paragraph (5) have been applied (excluding the case falling under the case listed in item (iii)): the deadline of the tax payment grace period under the provisions of that paragraph relating to the gift tax prescribed in that paragraph;
in the case where the provisions of paragraph (6) have been applied (excluding the case falling under the case listed in the following item): the deadline of the tax payment grace period under the provisions of that paragraph relating to the gift tax equivalent to the amount calculated pursuant to the provisions of Cabinet Order prescribed in that paragraph;
in the case where the provisions of paragraph (9) have been applied: the deadline of the tax payment grace period as accelerated under the provisions of that paragraph relating to the gift tax prescribed in that paragraph.
In the case where the donee who receives the application of the provisions of paragraph (1) has died by the transition deadline stated in the certified transition plan of the certified medical care corporation to which the provisions of that paragraph apply, the obligation to pay the gift tax subject to deferral relating to that donee is succeeded to by the heir of that donee. In this case, necessary matters are specified by Cabinet Order.
The Minister of Health, Labour and Welfare, or the Director-General of the Regional Bureau of Health and Welfare or the Director-General of the Regional Branch Bureau of Health and Welfare, must, in the case where they have come to know, with regard to the donee who receives the application of the provisions of paragraph (1) or the certified medical care corporation to which the provisions of that paragraph apply, that a fact relating to the fixing of the deadline of the tax payment grace period under the provisions of paragraph (5) or paragraph (6) has occurred, through having accepted a report or performed any other act concerning that fact pursuant to the provisions of laws and regulations, or in the case where they have given certification under the provisions of Article 10-4, paragraph (1) of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act for a change (limited to one relating to the transition deadline) to the certified transition plan of that certified medical care corporation, notify the Commissioner of the National Tax Agency or the district director with jurisdiction over the place for tax payment of that donee in writing, without delay, that the fact has occurred with regard to that donee or that certified medical care corporation or that the certification has been given for that change, and of other matters specified by Order of the Ministry of Finance.
厚生労働大臣又は地方厚生局長若しくは地方厚生支局長は、第一項の規定の適用を受ける受贈者若しくは同項の規定の適用に係る認定医療法人について、第五項若しくは第六項の規定による納税の猶予に係る期限の確定に係る事実に関し、法令の規定に基づき報告の受理その他の行為をしたことにより当該事実があつたことを知つた場合又は当該認定医療法人の認定移行計画の変更（移行期限に係るものに限る。）について、平成十八年医療法等改正法附則第十条の四第一項の規定による認定を行つた場合には、遅滞なく、当該受贈者若しくは当該認定医療法人について当該事実が生じた旨又は当該変更について当該認定を行つた旨その他財務省令で定める事項を、書面により、国税庁長官又は当該受贈者の納税地の所轄税務署長に通知しなければならない。
When the district director, in the case referred to in paragraph (1), finds it necessary in order for the affairs of the Minister of Health, Labour and Welfare or the Director-General of the Regional Bureau of Health and Welfare or the Director-General of the Regional Branch Bureau of Health and Welfare (limited to affairs concerning the donee who receives the application of the provisions of that paragraph that relate to the application of the provisions of the preceding paragraph) to be processed properly and reliably, the district director may notify the Minister of Health, Labour and Welfare, or that Director-General of the Regional Bureau of Health and Welfare or that Director-General of the Regional Branch Bureau of Health and Welfare, that the donee receives the application of the provisions of paragraph (1) and of other matters specified by Order of the Ministry of Finance.
Beyond what is provided for in paragraph (3) through the preceding paragraph, necessary matters concerning the application of paragraph (1) are specified by Cabinet Order.