Supplementary Provisions, Article 76Transitional Measures Concerning Special Provisions on Payment in Installments, etc. of Inheritance Tax Pertaining to Real Property, etc.
第七十六条（不動産等に係る相続税の延納等の特例に関する経過措置）
The provisions of Article 70-9 of the New Act on Special Measures Concerning Taxation apply to inheritance tax pertaining to permission for payment in installments granted on or after the Effective Date under the provisions of Article 38, paragraph (1) or Article 43, paragraph (5) of the New Inheritance Tax Act, and with regard to inheritance tax for which permission for payment in installments was granted under those provisions before the Effective Date, the provisions then in force continue to govern, except as provided in the following paragraph and paragraph (3).
If, among the amounts of inheritance tax for which payment in installments was permitted before the Effective Date and for which the ratio of the value of real property, etc. prescribed in Article 70-9, paragraph (1) of the New Act on Special Measures Concerning Taxation to the total value of the property that served as the basis for calculating that amount of inheritance tax is three-quarters or more, there is any amount for which the due date for payment of an installment payment pertaining to payment in installments falls on or after the Effective Date, the district director of the tax office may, upon application by the person who received that permission for payment in installments made by the first such due date falling on or after the Effective Date (or, if the period from the Effective Date to that due date is less than four months, by the day on which four months have elapsed from the Effective Date), with respect to those installment payments whose due date falls on or after the Effective Date that are specified by Cabinet Order as corresponding to the value of that real property, etc., extend the time limit for payment in installments within the range of a period equivalent to one-third of the period of payment in installments on and after the Effective Date (if that period includes a fraction of less than one month, the period calculated by counting that fraction as one month), and change the annual installment amounts on and after the Effective Date in accordance with the provisions of Article 38, paragraph (2) of the New Inheritance Tax Act.
税務署長は、施行日前に延納を許可した相続税額で、当該相続税額の計算の基礎となつた財産の価額の合計額のうちに新租税特別措置法第七十条の九第一項に規定する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のうち、施行日以後に延納に係る分納税額の納期限が到来するものがある場合には、施行日以後に当該納期限が到来する分納税額のうち、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ものについては、施行日以後最初に到来する当該納期限（施行日から当該納期限までの期間が四月に満たない場合には、施行日から四月を経過する日）までにされた当該延納の許可を受けた者の申請により、施行日以後の延納期間の三分の一に相当する期間（当該期間に一月に満たない端数を生じた場合には、これを一月として計算した期間）の範囲内において延納期限を延長し、及び施行日以後の延納年割額を新相続税法第三十八条第二項の規定に準じて変更することができる。
In the case prescribed in the preceding paragraph, if a person who received permission for payment in installments before the Effective Date has submitted the written statement prescribed in Article 70-9, paragraph (4) of the New Act on Special Measures Concerning Taxation to the district director of the tax office with jurisdiction over the place for tax payment by the due date for payment of the first installment payment pertaining to payment in installments falling on or after the Effective Date (or, if the period from the Effective Date to that due date is less than four months, by the day on which four months have elapsed from the Effective Date), the portion of the interest tax on the amount of inheritance tax for which the due date for payment of an installment payment pertaining to payment in installments falls on or after the Effective Date that corresponds to the period on and after the Effective Date is to be calculated in accordance with the provisions of paragraph (2) of that Article.
前項に規定する場合において、施行日前に延納の許可を受けた者が施行日以後最初に到来する延納に係る分納税額の納期限（施行日から当該納期限までの期間が四月に満たない場合には、施行日から四月を経過する日）までに新租税特別措置法第七十条の九第四項に規定する明細書を納税地の所轄税務署長に提出したときは、施行日以後に延納に係る分納税額の納期限が到来する相続税額に係る利子税のうち施行日以後の期間に対応するものについては、同条第二項の規定に準じて計算するものとする。