①In the case where an individual (referred to as the "heir, etc." hereinafter in this Article) has acquired, by inheritance or bequest, an equity interest in a transitional medical corporation prescribed in paragraph (2) of the preceding Article (referred to as a "transitional medical corporation" hereinafter in this paragraph and paragraph (3)) from another individual who held an equity interest in that transitional medical corporation (referred to as the "decedent" in paragraph (4)), if that transitional medical corporation is a certified medical care corporation (including a transitional medical corporation that has received certification by the Minister of Health, Labour and Welfare by the filing deadline for the inheritance tax return relating to that inheritance or December 31, 2029, whichever is earlier) at the time of the commencement of the succession, and the heir, etc. who acquired that equity interest has, during the period from the time of the commencement of the succession to the filing deadline for the inheritance tax return relating to that inheritance, waived, pursuant to the provisions of Order of the Ministry of Finance, all or part of the equity interest held by the heir, etc. in that transitional medical corporation that has received certification by the Minister of Health, Labour and Welfare, then, for that heir, etc., the remaining amount after deducting the waiver-equivalent inheritance tax amount from the amount calculated under the provisions of Articles 15 through 20-2 and Article 21-15, paragraph (3) of the Inheritance Tax Act is the amount of inheritance tax to be paid by the heir, etc.

②The waiver-equivalent inheritance 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 waived by the heir, etc. referred to in that paragraph, out of the amount calculated pursuant to the provisions of Cabinet Order by deeming the value of the equity interest in the certified medical care corporation to which the provisions of that paragraph apply to be the taxable value of inheritance tax for that heir, etc.

③In the case where the heir, etc. seeking the application of the provisions of paragraph (1) has, during the period from the time of the commencement of the succession referred to in that paragraph to the filing deadline for the inheritance tax return relating to that inheritance, received a refund according to the amount of capital contribution based on the equity interest in the transitional medical corporation referred to in that paragraph or made a transfer of that equity interest, the provisions of that paragraph do not apply.

④The provisions of paragraph (1) do not apply in the case where the inheritance tax return relating to the equity interest referred to in that paragraph that the heir, etc. seeking the application of the provisions of that paragraph acquired by inheritance or bequest from the decedent does not contain a statement that the application of the provisions of that paragraph is sought for that equity interest, or in the case where details of that equity interest, details concerning the calculation of the waiver-equivalent inheritance tax amount referred to in that paragraph, and other documents specified by Order of the Ministry of Finance are not attached to that return.

⑤Beyond what is prescribed in the preceding two paragraphs, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).

①Even in the case where 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 provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act, etc. (Act No. 57 of 2017) to December 31, 2029) has received an economic benefit as a result of an individual who holds an equity interest in that certified medical care corporation having waived all or part of that equity interest (limited to a waiver that gives rise to the transition, in the case where that certified medical care corporation transitions to a new medical care corporation (meaning a new medical care corporation prescribed in Article 10-2 of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act; the same applies in the following paragraph) by its transition deadline, and excluding a waiver by the will of that individual), the provisions of Article 66, paragraph (4) of the Inheritance Tax Act do not apply to that economic benefit received by that certified medical care corporation.

②In the case where, during the period from the filing deadline for the return under the provisions of Article 28 of the Inheritance Tax Act relating to the application of the provisions of the preceding paragraph to the day on which six years have elapsed from the day on which the certified medical care corporation transitioned to a new medical care corporation, the certification by the Minister of Health, Labour and Welfare has been revoked under the provisions of Article 10-4, paragraph (2) or (3) of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act for a certified medical care corporation to which the provisions of the preceding paragraph have been applied (or, in the case where that certified medical care corporation has ceased to exist due to a merger, the medical care corporation surviving after the merger that is specified by Order of the Ministry of Finance; the same applies in paragraphs (7) and (8)), notwithstanding the provisions of the preceding paragraph, gift tax is imposed on that certified medical care corporation with regard to the economic benefit referred to in that paragraph by deeming it to be an individual. In this case, that certified medical care corporation must file an amended return form for gift tax for the year in which it received the application of the provisions of that paragraph within two months from the day following the day on which that certification by the Minister of Health, Labour and Welfare was revoked, and must pay, within that time limit, the amount of tax to be paid upon filing that amended return form.

③In the case where the provisions of the preceding paragraph have come to apply, if the amended return form under the provisions of that paragraph is not filed, the district director with jurisdiction over the place for tax payment makes a reassessment under the provisions of Article 24 or Article 26 of the Act on General Rules for National Taxes with regard to the amount of gift tax and other matters that should have been stated in that amended return form.

④With regard to the application of the provisions of the Act on General Rules for National Taxes and Article 37 of the Inheritance Tax Act to the amended return form under the provisions of paragraph (2) and the reassessment referred to in the preceding paragraph, the following provisions apply:

⑤The provisions of paragraph (1) apply only in the case where the certified medical care corporation seeking the application of the provisions of that paragraph states, in its return under the provisions of Article 28 of the Inheritance Tax Act, that it seeks the application of the provisions of that paragraph, and details of the economic benefit received by that certified medical care corporation through the waiver referred to in that paragraph and other documents specified by Order of the Ministry of Finance are attached to that return.

⑥In the case where a return under the provisions of Article 28 of the Inheritance Tax Act without the statement or attachment referred to in the preceding paragraph has been filed, if the district director finds that there were unavoidable circumstances for the absence of that statement or attachment, the district director may apply the provisions of paragraph (1) only in the case where a document containing that statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph have been submitted.

⑦In the case where the Minister of Health, Labour and Welfare, the Director-General of the Regional Bureau of Health and Welfare or the Director-General of the Regional Branch Bureau of Health and Welfare has revoked, under the provisions of Article 10-4, paragraph (2) or (3) of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act, the certification by the Minister of Health, Labour and Welfare for a certified medical care corporation to which the provisions of paragraph (1) apply, that Minister or Director-General must, without delay, notify the Commissioner of the National Tax Agency or the district director with jurisdiction over the place for tax payment of that certified medical care corporation in writing of that fact and other matters specified by Order of the Ministry of Finance.

⑧If the district director, in the case referred to in paragraph (1), finds it necessary for the proper and reliable handling of the affairs of the Minister of Health, Labour and Welfare, 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 certified medical care corporation to which the provisions of that paragraph apply that relate to the application of the provisions of the preceding paragraph), 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 certified medical care corporation receives the application of the provisions of paragraph (1) and of other matters specified by Order of the Ministry of Finance.

⑨Beyond what is provided for in paragraph (3) through the preceding paragraph, necessary matters concerning the application of paragraph (1) or paragraph (2) are specified by Cabinet Order.

①In the case where the donee prescribed in Article 70-4, paragraph (1) to whom the provisions of that paragraph apply has come to fall under the case listed in Article 70-4, paragraph (35), item (ii) as a result of having made a transfer by expropriation or exchange, etc. prescribed in Article 33-4, paragraph (1) (referred to as "expropriation or exchange, etc." in paragraphs (3) and (4)) of all or part of the farmland, etc. prescribed in Article 70-4, paragraph (1) to which the provisions of that paragraph apply, the amount of interest tax to be paid by that donee under the provisions of paragraph (35) of that Article is, notwithstanding the provisions of that paragraph, the amount equivalent to one half of the amount calculated under the provisions of that paragraph (or zero, in the case where that donee has come to fall under the case listed in that item as a result of having made a transfer by that expropriation or exchange, etc. of all or part of that farmland, etc. during the period from April 1, 2014 to March 31, 2031).

②The provisions of the preceding paragraph apply only in the case where the donee referred to in that paragraph has submitted, pursuant to the provisions of Order of the Ministry of Finance, a written notification stating that the donee wishes to receive the application of the provisions of that paragraph to the district director with jurisdiction over the place for tax payment by the deadline of the tax payment grace period under the provisions of the proviso to Article 70-4, paragraph (1) or paragraph (4) of that Article (including, in the case where that district director finds that there are unavoidable circumstances, the case where that written notification has been submitted after that deadline).

③In the case where the farming heir prescribed in Article 70-6, paragraph (1) to whom the provisions of that paragraph apply has come to fall under the case listed in paragraph (40), item (ii) of that Article as a result of having made a transfer by expropriation or exchange, etc. of all or part of the special farmland, etc. prescribed in that paragraph, the amount of interest tax to be paid by that farming heir under the provisions of paragraph (40) of that Article is, notwithstanding the provisions of that paragraph, the amount equivalent to one half of the amount calculated under the provisions of that paragraph (or zero, in the case where that farming heir has come to fall under the case listed in that item as a result of having made a transfer by that expropriation or exchange, etc. of all or part of that special farmland, etc. during the period from April 1, 2014 to March 31, 2031).

④In the case where the forestry business heir referred to in Article 70-6-6, paragraph (1) to whom the provisions of that paragraph apply has come to fall under the case listed in the left-hand column of item (ii) of the table in paragraph (19) of that Article (limited to the case where the provisions of paragraph (4) of that Article have been applied) as a result of having made a transfer by expropriation or exchange, etc. of all or part of the special forest prescribed in that paragraph, the amount of interest tax to be paid by that forestry business heir under the provisions of paragraph (19) of that Article is, notwithstanding the provisions of that paragraph, the amount equivalent to one half of the amount calculated under the provisions of that paragraph.

⑤The provisions of paragraph (2) apply mutatis mutandis where the provisions of the preceding two paragraphs are applied.