第七十条の九（特別緑地保全地区等内の土地に係る相続税の延納に伴う利子税の特例）
In the case where the value of taxable inherited property prescribed in paragraph (1) of the preceding Article relating to a person who has received permission for deferred payment of the amount of inheritance tax under the provisions of Article 38, paragraph (1) of the Inheritance Tax Act includes the value of land located within a special green space conservation district under the provisions of Article 12 of the Urban Green Space Conservation Act, a special historic scenic beauty preservation district under the provisions of Article 6, paragraph (1) of the Act on Special Measures concerning Preservation of Traditional Scenic Beauty in Ancient Capitals, or any other district specified by Cabinet Order as equivalent thereto, with regard to the application of the provisions of Article 52, paragraph (1) of the Inheritance Tax Act to the portion of tax calculated pursuant to the provisions of Cabinet Order as corresponding to the value of that land, out of the amount of inheritance tax for which that permission for deferred payment was granted (referred to as the "tax on the portion for land in a special green space conservation district, etc." in the following paragraph), the phrase "6.6 percent per annum" in item (i) of that paragraph is deemed to be replaced with "4.2 percent per annum".
相続税法第三十八条第一項の規定により相続税額について延納の許可を受けた者に係る前条第一項に規定する課税相続財産の価額のうちに都市緑地法第十二条の規定による特別緑地保全地区又は古都における歴史的風土の保存に関する特別措置法第六条第一項の規定による歴史的風土特別保存地区その他これに準ずるものとして政令で定める地区内にある土地の価額がある場合には、当該延納の許可を受けた相続税額のうち当該土地の価額に対応するものとして政令で定めるところにより計算した部分の税額（次項において「特別緑地保全地区等内土地部分の税額」という。）についての相続税法第五十二条第一項の規定の適用については、同項第一号中「年六・六パーセント」とあるのは、「年四・二パーセント」とする。
The provisions of Article 52, paragraph (3) of the Inheritance Tax Act apply mutatis mutandis to the case where the amount of inheritance tax for which permission for deferred payment has been granted includes both the tax on the portion for land in a special green space conservation district, etc. and the tax on the other portion.
相続税法第五十二条第三項の規定は、延納の許可を受けた相続税額のうちに特別緑地保全地区等内土地部分の税額とその他の部分の税額とがある場合について準用する。
A person seeking the application of the provisions of paragraph (1) must attach, to the written application prescribed in Article 39, paragraph (1) of the Inheritance Tax Act, a written statement of the land located within the district prescribed in paragraph (1) and other documents specified by Order of the Ministry of Finance, and submit it to the district director with jurisdiction over the place for tax payment.
第一項の規定の適用を受けようとする者は、相続税法第三十九条第一項に規定する申請書に、第一項に規定する地区内にある土地の明細書その他財務省令で定める書類を添付して、これを納税地の所轄税務署長に提出しなければならない。
The provisions of the preceding three paragraphs apply mutatis mutandis to the interest tax relating to the amount of inheritance tax to be paid under the permission for deferred payment by a person who has received that permission under the provisions of Article 44, paragraph (1) or Article 47, paragraph (1) of the Inheritance Tax Act and whose value of taxable inherited property prescribed in paragraph (1) includes the value of land prescribed in that paragraph.
前三項の規定は、相続税法第四十四条第一項又は第四十七条第一項の規定により延納の許可を受けた者で、第一項に規定する課税相続財産の価額のうちに同項に規定する土地の価額があるものが当該許可により納付すべき相続税額に係る利子税について準用する。
第七十条の十（不動産等に係る相続税の延納等の特例）
Where the district director grants permission for deferred payment of the amount of inheritance tax under the provisions of Article 38, paragraph (1) of the Inheritance Tax Act, if the proportion of the total value of real property, depreciable assets prescribed in Article 2, paragraph (1), item (xix) of the Income Tax Act that had been used for the business of the decedent relating to that inheritance, and other property specified by Cabinet Order (referred to as the "value of real property, etc." hereinafter in this Article) in the value of taxable inherited property prescribed in Article 70-8-2, paragraph (1) is three-quarters or more, the district director may, upon application by the person liable for tax and notwithstanding the provisions of Article 38, paragraph (1) of the Inheritance Tax Act, set the deferred payment period for the portion of tax calculated pursuant to the provisions of Cabinet Order as corresponding to that value of real property, etc., out of the amount of inheritance tax for which that deferred payment is permitted (referred to as the "tax amount attributable to real property, etc." in the following paragraph and paragraph (3)), at a period within 20 years (or, if the deferred tax amount prescribed in that paragraph is less than 2,000,000 yen, within the number of years equivalent to the number obtained by dividing that deferred tax amount by 100,000 yen (or, if that number has a fraction of less than one, the number with that fraction counted as one)).
税務署長は、相続税法第三十八条第一項の規定により相続税額について延納の許可をする場合において、第七十条の八の二第一項に規定する課税相続財産の価額のうちに不動産、所得税法第二条第一項第十九号に規定する減価償却資産で当該相続に係る被相続人の事業の用に供されていたものその他政令で定める財産の価額の合計額（以下この条において「不動産等の価額」という。）の占める割合が四分の三以上であるときは、当該延納を許可する相続税額のうち当該不動産等の価額に対応するものとして政令で定めるところにより計算した部分の税額（次項及び第三項において「不動産等部分の税額」という。）に係る延納期間については、納税義務者の申請により、相続税法第三十八条第一項の規定にかかわらず、二十年以内（同項に規定する延納税額が二百万円未満であるときは、当該延納税額を十万円で除して得た数（その数に一未満の端数があるときは、これを一とする。）に相当する年数以内）とすることができる。
In the case where the proportion of the value of real property, etc. in the value of taxable inherited property prescribed in the preceding paragraph is three-quarters or more, with regard to the application of the provisions of Article 52, paragraph (1) of the Inheritance Tax Act to the tax amount attributable to real property, etc. out of that deferred tax amount, the phrase "5.4 percent per annum" in item (i), (a) of that paragraph is deemed to be replaced with "3.6 percent per annum".
前項に規定する課税相続財産の価額のうちに不動産等の価額の占める割合が四分の三以上である場合には、当該延納税額のうち不動産等部分の税額についての相続税法第五十二条第一項の規定の適用については、同項第一号イ中「年五・四パーセント」とあるのは、「年三・六パーセント」とする。
The provisions of Article 52, paragraph (3) of the Inheritance Tax Act apply mutatis mutandis to the case where the amount of inheritance tax for which permission for deferred payment has been granted includes both the tax amount attributable to real property, etc. and the tax on the other portion.
相続税法第五十二条第三項の規定は、延納の許可を受けた相続税額のうちに不動産等部分の税額とその他の部分の税額とがある場合について準用する。
A person seeking the application of the provisions of paragraph (1) or (2) must attach, to the written application prescribed in Article 39, paragraph (1) of the Inheritance Tax Act, a written statement of the real property, depreciable assets and other property prescribed in paragraph (1), and submit it to the district director with jurisdiction over the place for tax payment.
第一項又は第二項の規定の適用を受けようとする者は、相続税法第三十九条第一項に規定する申請書に、第一項に規定する不動産、減価償却資産その他の財産の明細書を添付して、これを納税地の所轄税務署長に提出しなければならない。
The provisions of the preceding paragraphs apply mutatis mutandis to the deferred payment and interest tax relating to the amount of inheritance tax to be paid under the permission for deferred payment by a person who has received that permission under the provisions of Article 44, paragraph (1) or Article 47, paragraph (1) of the Inheritance Tax Act and for whom the proportion of the value of real property, etc. in the value of taxable inherited property prescribed in paragraph (1) is three-quarters or more.
前各項の規定は、相続税法第四十四条第一項又は第四十七条第一項の規定により延納の許可を受けた者で、第一項に規定する課税相続財産の価額のうちに不動産等の価額の占める割合が四分の三以上であるものが当該許可により納付すべき相続税額に係る延納及び利子税について準用する。
Article 70-11Special Provisions on Interest Tax Accompanying Deferred Payment of Inheritance Tax
第七十条の十一（相続税の延納に伴う利子税の特例）
With regard to the application of the provisions of Article 52, paragraph (1) of the Inheritance Tax Act to the amount of inheritance tax for which permission for deferred payment has been granted (excluding the amount of inheritance tax to which the provisions of Article 70-8-2, paragraph (3), Article 70-9, paragraph (1) or paragraph (2) of the preceding Article have been applied) relating to a person who has received permission for deferred payment of the amount of inheritance tax under the provisions of Article 38, paragraph (1), Article 44, paragraph (1) or Article 47, paragraph (1) of that Act, the phrase "6.6 percent per annum" in item (i) of that paragraph is deemed to be replaced with "6 percent per annum", the phrase "5.4 percent per annum" in (a) of that item with "3.6 percent per annum", the phrase "6 percent per annum" in (a) of that item with "5.4 percent per annum", and the phrase "5.4 percent per annum" in (b) of that item with "4.8 percent per annum".
相続税法第三十八条第一項、第四十四条第一項又は第四十七条第一項の規定により相続税額について延納の許可を受けた者に係る当該延納の許可を受けた相続税額（第七十条の八の二第三項、第七十条の九第一項又は前条第二項の規定の適用を受けた相続税額を除く。）についての同法第五十二条第一項の規定の適用については、同項第一号中「年六・六パーセント」とあるのは「年六パーセント」と、同号イ中「年五・四パーセント」とあるのは「年三・六パーセント」と、「年六パーセント」とあるのは「年五・四パーセント」と、同号ロ中「年五・四パーセント」とあるのは「年四・八パーセント」とする。
Article 70-12Special Provisions on Payment in Kind of Inheritance Tax
第七十条の十二（相続税の物納の特例）
In the case where a person liable for tax prescribed in Article 41, paragraph (1) of the Inheritance Tax Act intends to apply for permission for payment in kind under the provisions of that paragraph, Article 45, paragraph (1) or Article 48-2, paragraph (1) of that Act (referred to as "permission for payment in kind" in this paragraph), if the property to be used for that payment in kind is a registered artwork prescribed in Article 2, item (iii) of the Act on Public Display of Art at Museums (Act No. 99 of 1998) (limited to one that had already received the registration prescribed in Article 3, paragraph (1) of that Act at the time of the commencement of the succession relating to the application for that permission for payment in kind; referred to as a "specified registered artwork" in this paragraph and the following paragraph), the district director may, upon application by that person liable for tax, grant permission for payment in kind for that specified registered artwork, notwithstanding the provisions of Article 41, paragraph (5) of the Inheritance Tax Act (including as applied mutatis mutandis pursuant to Article 45, paragraph (2) or Article 48-2, paragraph (6) of that Act).
税務署長は、相続税法第四十一条第一項に規定する納税義務者が同項、同法第四十五条第一項又は第四十八条の二第一項の規定による物納の許可（以下この項において「物納の許可」という。）を申請しようとする場合において、当該物納に充てようとする財産が美術品の美術館における公開の促進に関する法律（平成十年法律第九十九号）第二条第三号に規定する登録美術品（当該物納の許可の申請に係る相続の開始時において既に同法第三条第一項に規定する登録を受けているものに限る。以下この項及び次項において「特定登録美術品」という。）であるときは、当該特定登録美術品については、当該納税義務者の申請により、相続税法第四十一条第五項（同法第四十五条第二項又は第四十八条の二第六項において準用する場合を含む。）の規定にかかわらず、物納の許可をすることができる。
A person seeking the application of the provisions of the preceding paragraph must attach, to the written application prescribed in Article 42, paragraph (1) (including as applied mutatis mutandis pursuant to Article 45, paragraph (2) of that Act) or Article 48-2, paragraph (2) of the Inheritance Tax Act, a document stating the type and value of the specified registered artwork to be used for the payment in kind and other matters concerning that specified registered artwork, and other documents specified by Order of the Ministry of Finance, and submit it to the district director with jurisdiction over the place for tax payment. In this case, these documents are deemed to be the documents relating to the procedures for payment in kind prescribed in Article 42, paragraph (1) of that Act.
前項の規定の適用を受けようとする者は、相続税法第四十二条第一項（同法第四十五条第二項において準用する場合を含む。）又は第四十八条の二第二項に規定する申請書に、物納に充てようとする特定登録美術品の種類及び価額その他当該特定登録美術品に関する事項を記載した書類その他の財務省令で定める書類を添付して、これを納税地の所轄税務署長に提出しなければならない。この場合において、これらの書類は、同法第四十二条第一項に規定する物納手続関係書類とみなす。
第七十条の十三（相続税及び贈与税の特例に係る修正申告書等の提出等に係る罰則）
In the case where a person has evaded inheritance tax or gift tax by failing to file, by the filing deadline for those returns, an amended return form or a tax return form filed after the due date under the provisions of Article 69-3, paragraph (1) or (2), Article 70, paragraph (6) (including as applied mutatis mutandis pursuant to paragraph (10) of that Article) or paragraph (7) (including as applied mutatis mutandis pursuant to paragraph (10) of that Article), Article 70-2, paragraph (4), Article 70-3, paragraph (4) or Article 70-7-14, paragraph (2) (referred to as an "amended return form, etc." in paragraph (3)), the person who has committed that violation is punished by imprisonment for five years or less or a fine of 5,000,000 yen or less, or both.
If the amount of inheritance tax or gift tax evaded as referred to in the preceding paragraph exceeds 5,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be an amount exceeding 5,000,000 yen and not exceeding the amount equivalent to the amount of inheritance tax or gift tax so evaded.
In the case where a person has failed to file an amended return form, etc. by its filing deadline without justifiable grounds, the person who has committed that violation is punished by imprisonment for one year or less or a fine of 500,000 yen or less; provided, however, that the punishment may be remitted depending on the circumstances.
正当な理由がなくて修正申告書等をその提出期限までに提出しなかつたときは、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。ただし、情状により、その刑を免除することができる。
In the case falling under any of the following items, the person who has committed that violation is punished by imprisonment for one year or less or a fine of 500,000 yen or less:
次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
the person has failed to submit to the district director, by its submission deadline, a report on the termination of an education fund management contract prescribed in Article 70-2-2, paragraph (19) or a report on the termination of a contract for management of marriage and child-rearing funds prescribed in Article 70-2-3, paragraph (16), or has submitted such a report containing a false statement or false record to the district director;
第七十条の二の二第十九項に規定する教育資金管理契約の終了に関する調書若しくは第七十条の二の三第十六項に規定する結婚・子育て資金管理契約の終了に関する調書をその提出期限までに税務署長に提出せず、又はこれらの調書に偽りの記載若しくは記録をして税務署長に提出したとき。
the person has failed to answer, or has given a false answer to, questions asked by the relevant official under the provisions of Article 70-2-2, paragraph (23) or Article 70-2-3, paragraph (20), or has refused, obstructed or evaded an inspection under those provisions;
第七十条の二の二第二十三項若しくは第七十条の二の三第二十項の規定による当該職員の質問に対して答弁せず、若しくは偽りの答弁をし、又はこれらの規定による検査を拒み、妨げ、若しくは忌避したとき。
the person has, without justifiable grounds, failed to comply with a request for the presentation or submission of articles under the provisions of Article 70-2-2, paragraph (23) or Article 70-2-3, paragraph (20), or has presented or submitted books and documents or other articles (including copies thereof) containing a false statement or false record.
第七十条の二の二第二十三項又は第七十条の二の三第二十項の規定による物件の提示又は提出の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
When the representative of a corporation (including an association or foundation without juridical personality prescribed in Article 66, paragraph (1) of the Inheritance Tax Act; the same applies hereinafter in this paragraph and the following paragraph) (including the representative or administrator of that association or foundation), or the agent, employee or other worker of a corporation or individual, has committed a violation referred to in paragraph (1) or the preceding two paragraphs with regard to the business or property of that corporation or individual, not only is the offender punished, but that corporation or individual is also subject to the fine prescribed in the relevant provision.
法人（相続税法第六十六条第一項に規定する人格のない社団又は財団を含む。以下この項及び次項において同じ。）の代表者（当該社団又は財団の代表者又は管理者を含む。）又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して第一項又は前二項の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対し、これらの規定の罰金刑を科する。
In the case where a fine is imposed on a corporation or individual for a violation referred to in paragraph (1) under the provisions of the preceding paragraph, the period of the statute of limitations is the same as that for the offense referred to in paragraph (1).
In the case where the provisions of paragraph (5) apply to an association or foundation prescribed in that paragraph, its representative or administrator represents that association or foundation with regard to its procedural acts, and the provisions of Acts concerning criminal proceedings in which a corporation is the defendant or the suspect apply mutatis mutandis.