Supplementary Provisions, Article 86Transitional Measures Concerning Tax Payment Grace Period, etc. for Gift Tax or Inheritance Tax on Unlisted Shares or Similar Interests
第八十六条（非上場株式等についての贈与税又は相続税の納税猶予等に関する経過措置）
The provisions of Article 70-7 of the Act on Special Measures Concerning Taxation as amended by the provisions listed in Article 1, item (v), (c) of the Supplementary Provisions (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 2013" in this Article and Article 100 of the Supplementary Provisions) apply to gift tax relating to unlisted shares or similar interests prescribed in paragraph (2), item (ii) of that Article that are acquired by gift on or after January 1, 2015.
附則第一条第五号ハに掲げる規定による改正後の租税特別措置法（以下この条及び附則第百条において「新租特法」という。）第七十条の七の規定は、平成二十七年一月一日以後に贈与により取得をする同条第二項第二号に規定する非上場株式等に係る贈与税について適用する。
With regard to unlisted shares or similar interests prescribed in Article 70-7, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions listed in Article 1, item (v), (c) of the Supplementary Provisions (hereinafter referred to as the "Former Special Tax Measures Act" in this Article and Article 100 of the Supplementary Provisions) that were acquired by gift before January 1, 2015, the provisions of that Article remain in force.
平成二十七年一月一日前に贈与により取得をした附則第一条第五号ハに掲げる規定による改正前の租税特別措置法（以下この条及び附則第百条において「旧租特法」という。）第七十条の七第二項第二号に規定する非上場株式等については、同条の規定は、なおその効力を有する。
With regard to the application of the provisions of Article 70-7, paragraph (2), item (v) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2014, the phrase "Articles 70-2-3 and 70-2-4" in that item is deemed to be replaced with "Article 70-2-3".
施行日から平成二十六年十二月三十一日までの間における新租税特別措置法第七十条の七第二項第五号の規定の適用については、同号中「第七十条の二の三及び第七十条の二の四」とあるのは、「第七十条の二の三」とする。
The following persons may, at their option, receive the application of the provisions of item (v) of that paragraph and of paragraph (4), items (ii) and (x), paragraph (14), items (ix) and (x), paragraph (17), item (i), paragraphs (22) through (26), and paragraphs (28) and (29) of that Article by being deemed to be a successor donee prescribed in Article 70-7, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation as Amended in 2013. In this case, necessary matters concerning the application of those provisions with regard to that successor donee are specified by Cabinet Order.
次に掲げる者は、その者の選択により、新租特法第七十条の七第二項第三号に規定する経営承継受贈者とみなして、同項第五号並びに同条第四項第二号及び第十号、第十四項第九号及び第十号、第十七項第一号、第二十二項から第二十六項まで、第二十八項並びに第二十九項の規定の適用を受けることができる。この場合において、当該経営承継受贈者に係るこれらの規定の適用に関し必要な事項は、政令で定める。
a successor donee prescribed in paragraph (2), item (iii) of Article 70-7 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), who is receiving the application of the provisions of paragraph (1) of that Article as applied in the case where the provisions then in force continue to govern pursuant to the provisions of Article 124, paragraph (6) of the Supplementary Provisions of that Act (excluding the case where that successor donee has acquired, from the donor prescribed in paragraph (1) of that Article by a gift to which the provisions of that paragraph apply, shares, etc. (excluding capital contributions to a medical care corporation; the same applies hereinafter in this paragraph) of the corporation specified by Cabinet Order prescribed in Article 70-7, paragraph (2), item (v) of the Act on Special Measures Concerning Taxation as Amended in 2013);
所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百二十四条第六項の規定によりなお従前の例によることとされる場合における同法第十八条の規定による改正前の租税特別措置法第七十条の七第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者（当該経営承継受贈者が同条第一項に規定する贈与者から同項の規定の適用に係る贈与により新租特法第七十条の七第二項第五号に規定する政令で定める法人の株式等（医療法人の出資を除く。以下この項において同じ。）の取得をしている場合を除く。）
a successor donee prescribed in paragraph (2), item (iii) of Article 70-7 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 17 of the Act Partially Amending the Income Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Situation and Employment Conditions (Act No. 82 of 2011), who is receiving the application of the provisions of paragraph (1) of that Article as applied in the case where the provisions then in force continue to govern pursuant to the provisions of Article 78, paragraph (2) of the Supplementary Provisions of that Act (excluding the case where that successor donee has acquired, from the donor prescribed in paragraph (1) of that Article by a gift to which the provisions of that paragraph apply, shares, etc. of the corporation specified by Cabinet Order prescribed in Article 70-7, paragraph (2), item (v) of the Act on Special Measures Concerning Taxation as Amended in 2013);
現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための所得税法等の一部を改正する法律（平成二十三年法律第八十二号）附則第七十八条第二項の規定によりなお従前の例によることとされる場合における同法第十七条の規定による改正前の租税特別措置法第七十条の七第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者（当該経営承継受贈者が同条第一項に規定する贈与者から同項の規定の適用に係る贈与により新租特法第七十条の七第二項第五号に規定する政令で定める法人の株式等の取得をしている場合を除く。）
a successor donee prescribed in paragraph (2), item (iii) of Article 70-7 of the Former Special Tax Measures Act, who is receiving the application of the provisions of paragraph (1) of that Article (excluding the case where that successor donee has acquired, from the donor prescribed in paragraph (1) of that Article by a gift to which the provisions of that paragraph apply, shares, etc. of the corporation specified by Cabinet Order prescribed in Article 70-7, paragraph (2), item (v) of the Act on Special Measures Concerning Taxation as Amended in 2013).
旧租特法第七十条の七第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者（当該経営承継受贈者が同条第一項に規定する贈与者から同項の規定の適用に係る贈与により新租特法第七十条の七第二項第五号に規定する政令で定める法人の株式等の取得をしている場合を除く。）
In the case where the provisions of the preceding paragraph apply, with regard to the application of the provisions of Article 70-7, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended in 2013 (limited to the part pertaining to item (ii) of that paragraph) during the period from January 1, 2015 until the last day of the business succession period for a gift prescribed in paragraph (2), item (vi) of that Article, the phrase "each type 1 gift base date" in paragraph (4), item (ii) of that Article is deemed to be replaced with "each type 1 gift base date arriving on or after January 1, 2015", and the phrase "of the type 1 gift base date" with "of the type 1 gift base date (limited to one arriving on or after January 1, 2015)".
前項の規定の適用がある場合において、平成二十七年一月一日以後新租特法第七十条の七第二項第六号に規定する経営贈与承継期間の末日までの間における同条第四項（同項第二号に係る部分に限る。）の規定の適用については、同項第二号中「各第一種贈与基準日」とあるのは「平成二十七年一月一日以後に到来する各第一種贈与基準日」と、「第一種贈与基準日の」とあるのは「第一種贈与基準日（平成二十七年一月一日以後に到来するものに限る。）の」とする。
The provisions of Article 70-7-2 of the Act on Special Measures Concerning Taxation as Amended in 2013 apply to inheritance tax relating to unlisted shares or similar interests prescribed in paragraph (2), item (ii) of that Article that are acquired by inheritance or bequest on or after January 1, 2015.
新租特法第七十条の七の二の規定は、平成二十七年一月一日以後に相続又は遺贈により取得をする同条第二項第二号に規定する非上場株式等に係る相続税について適用する。
With regard to inheritance tax relating to unlisted shares or similar interests prescribed in Article 70-7-2, paragraph (2), item (ii) of the Former Special Tax Measures Act that were acquired by inheritance or bequest before January 1, 2015, the provisions of that Article remain in force.
平成二十七年一月一日前に相続又は遺贈により取得をした旧租特法第七十条の七の二第二項第二号に規定する非上場株式等に係る相続税については、同条の規定は、なおその効力を有する。
The following persons may, at their option, receive the application of the provisions of item (v) of that paragraph and of paragraph (3), items (ii) and (x), paragraph (14), items (ix) through (xii), paragraph (17), item (i), paragraphs (22) through (26), and paragraphs (28) and (29) of that Article by being deemed to be a successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation as Amended in 2013. In this case, necessary matters concerning the application of those provisions with regard to that successor heir, etc. are specified by Cabinet Order.
次に掲げる者は、その者の選択により、新租特法第七十条の七の二第二項第三号に規定する経営承継相続人等とみなして、同項第五号並びに同条第三項第二号及び第十号、第十四項第九号から第十二号まで、第十七項第一号、第二十二項から第二十六項まで、第二十八項並びに第二十九項の規定の適用を受けることができる。この場合において、当該経営承継相続人等に係るこれらの規定の適用に関し必要な事項は、政令で定める。
a successor heir, etc. prescribed in paragraph (2), item (iii) of Article 70-7-2 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), who is receiving the application of the provisions of paragraph (1) of that Article as applied in the case where the provisions then in force continue to govern pursuant to the provisions of Article 124, paragraph (6) of the Supplementary Provisions of that Act (excluding the case where that successor heir, etc. has acquired, from the decedent prescribed in paragraph (1) of that Article by an inheritance or bequest to which the provisions of that paragraph apply, shares, etc. (excluding capital contributions to a medical care corporation; the same applies hereinafter in this paragraph) of the corporation specified by Cabinet Order prescribed in Article 70-7-2, paragraph (2), item (v) of the Act on Special Measures Concerning Taxation as Amended in 2013);
所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百二十四条第六項の規定によりなお従前の例によることとされる場合における同法第十八条の規定による改正前の租税特別措置法第七十条の七の二第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等（当該経営承継相続人等が同条第一項に規定する被相続人から同項の規定の適用に係る相続又は遺贈により新租特法第七十条の七の二第二項第五号に規定する政令で定める法人の株式等（医療法人の出資を除く。以下この項において同じ。）の取得をしている場合を除く。）
a successor heir, etc. prescribed in paragraph (2), item (iii) of Article 70-7-2 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 17 of the Act Partially Amending the Income Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Situation and Employment Conditions (Act No. 82 of 2011), who is receiving the application of the provisions of paragraph (1) of that Article as applied in the case where the provisions then in force continue to govern pursuant to the provisions of Article 78, paragraph (2) of the Supplementary Provisions of that Act (excluding the case where that successor heir, etc. has acquired, from the decedent prescribed in paragraph (1) of that Article by an inheritance or bequest to which the provisions of that paragraph apply, shares, etc. of the corporation specified by Cabinet Order prescribed in Article 70-7-2, paragraph (2), item (v) of the Act on Special Measures Concerning Taxation as Amended in 2013);
現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための所得税法等の一部を改正する法律（平成二十三年法律第八十二号）附則第七十八条第二項の規定によりなお従前の例によることとされる場合における同法第十七条の規定による改正前の租税特別措置法第七十条の七の二第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等（当該経営承継相続人等が同条第一項に規定する被相続人から同項の規定の適用に係る相続又は遺贈により新租特法第七十条の七の二第二項第五号に規定する政令で定める法人の株式等の取得をしている場合を除く。）
a successor heir, etc. prescribed in paragraph (2), item (iii) of Article 70-7-2 of the Former Special Tax Measures Act, who is receiving the application of the provisions of paragraph (1) of that Article (excluding the case where that successor heir, etc. has acquired, from the decedent prescribed in paragraph (1) of that Article by an inheritance or bequest to which the provisions of that paragraph apply, shares, etc. of the corporation specified by Cabinet Order prescribed in Article 70-7-2, paragraph (2), item (v) of the Act on Special Measures Concerning Taxation as Amended in 2013).
旧租特法第七十条の七の二第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等（当該経営承継相続人等が同条第一項に規定する被相続人から同項の規定の適用に係る相続又は遺贈により新租特法第七十条の七の二第二項第五号に規定する政令で定める法人の株式等の取得をしている場合を除く。）
In the case where the provisions of the preceding paragraph apply, with regard to the application of the provisions of Article 70-7-2, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended in 2013 (limited to the part pertaining to item (ii) of that paragraph) during the period from January 1, 2015 until the last day of the business succession period prescribed in paragraph (2), item (vi) of that Article, the phrase "each type 1 base date" in paragraph (3), item (ii) of that Article is deemed to be replaced with "each type 1 base date arriving on or after January 1, 2015", and the phrase "of the type 1 base date" with "of the type 1 base date (limited to one arriving on or after January 1, 2015)".
前項の規定の適用がある場合において、平成二十七年一月一日以後新租特法第七十条の七の二第二項第六号に規定する経営承継期間の末日までの間における同条第三項（同項第二号に係る部分に限る。）の規定の適用については、同項第二号中「各第一種基準日」とあるのは「平成二十七年一月一日以後に到来する各第一種基準日」と、「第一種基準日の」とあるのは「第一種基準日（平成二十七年一月一日以後に到来するものに限る。）の」とする。
The provisions of Article 70-7-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 2013 apply to inheritance tax relating to unlisted shares or similar interests prescribed in Article 70-7-2, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation as Amended in 2013 that are acquired by inheritance or bequest on or after January 1, 2015.
新租特法第七十条の七の四第一項の規定は、平成二十七年一月一日以後に相続又は遺贈により取得をする新租特法第七十条の七の二第二項第二号に規定する非上場株式等に係る相続税について適用する。
With regard to inheritance tax relating to unlisted shares or similar interests prescribed in Article 70-7-4, paragraph (2), item (ii) of the Former Special Tax Measures Act that were acquired by inheritance or bequest before January 1, 2015, the provisions of that Article remain in force.
平成二十七年一月一日前に相続又は遺贈により取得をした旧租特法第七十条の七の四第二項第二号に規定する非上場株式等に係る相続税については、同条の規定は、なおその効力を有する。
The following persons may, at their option, receive the application of the provisions of item (iv) of that paragraph, Article 70-7-2, paragraph (3), items (ii) and (x) of the Act on Special Measures Concerning Taxation as Amended in 2013 as applied mutatis mutandis pursuant to paragraph (3) of that Article, Article 70-7-2, paragraph (14), items (ix) through (xii) of the Act on Special Measures Concerning Taxation as Amended in 2013 as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (11) of the Act on Special Measures Concerning Taxation as Amended in 2013, Article 70-7-2, paragraph (17), item (i) of the Act on Special Measures Concerning Taxation as Amended in 2013 as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (12) of the Act on Special Measures Concerning Taxation as Amended in 2013, Article 70-7-2, paragraphs (22) through (26) of the Act on Special Measures Concerning Taxation as Amended in 2013 as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (13) of the Act on Special Measures Concerning Taxation as Amended in 2013, and Article 70-7-2, paragraphs (28) and (29) of the Act on Special Measures Concerning Taxation as Amended in 2013 as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (15) of the Act on Special Measures Concerning Taxation as Amended in 2013, by being deemed to be a successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation as Amended in 2013. In this case, necessary matters concerning the application of those provisions with regard to that successor donee for inheritance are specified by Cabinet Order.
次に掲げる者は、その者の選択により、新租特法第七十条の七の四第二項第三号に規定する経営相続承継受贈者とみなして、同項第四号、同条第三項において準用する新租特法第七十条の七の二第三項第二号及び第十号、新租特法第七十条の七の四第十一項において準用する新租特法第七十条の七の二第十四項第九号から第十二号まで、新租特法第七十条の七の四第十二項において準用する新租特法第七十条の七の二第十七項第一号、新租特法第七十条の七の四第十三項において準用する新租特法第七十条の七の二第二十二項から第二十六項まで並びに新租特法第七十条の七の四第十五項において準用する新租特法第七十条の七の二第二十八項及び第二十九項の規定の適用を受けることができる。この場合において、当該経営相続承継受贈者に係るこれらの規定の適用に関し必要な事項は、政令で定める。
a successor donee for inheritance prescribed in paragraph (2), item (iii) of Article 70-7-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), who is receiving the application of the provisions of paragraph (1) of that Article as applied in the case where the provisions then in force continue to govern pursuant to the provisions of Article 124, paragraph (6) of the Supplementary Provisions of that Act (excluding the case where that successor donee for inheritance has acquired, from the donor referred to in Article 70-7-3, paragraph (1) of that Act, by a gift to which the provisions of Article 70-7, paragraph (1) of that Act apply, shares, etc. (excluding capital contributions to a medical care corporation; the same applies hereinafter in this paragraph) of the corporation specified by Cabinet Order prescribed in Article 70-7-4, paragraph (2), item (iv) of the Act on Special Measures Concerning Taxation as Amended in 2013);
所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百二十四条第六項の規定によりなお従前の例によることとされる場合における同法第十八条の規定による改正前の租税特別措置法第七十条の七の四第一項の規定の適用を受けている同条第二項第三号に規定する経営相続承継受贈者（当該経営相続承継受贈者が同法第七十条の七の三第一項の贈与者から同法第七十条の七第一項の規定の適用に係る贈与により新租特法第七十条の七の四第二項第四号に規定する政令で定める法人の株式等（医療法人の出資を除く。以下この項において同じ。）の取得をしている場合を除く。）
a successor donee for inheritance prescribed in paragraph (2), item (iii) of Article 70-7-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 17 of the Act Partially Amending the Income Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Situation and Employment Conditions (Act No. 82 of 2011), who is receiving the application of the provisions of paragraph (1) of that Article as applied in the case where the provisions then in force continue to govern pursuant to the provisions of Article 78, paragraph (2) of the Supplementary Provisions of that Act (excluding the case where that successor donee for inheritance has acquired, from the donor referred to in Article 70-7-3, paragraph (1) of that Act, by a gift to which the provisions of Article 70-7, paragraph (1) of that Act apply, shares, etc. of the corporation specified by Cabinet Order prescribed in Article 70-7-4, paragraph (2), item (iv) of the Act on Special Measures Concerning Taxation as Amended in 2013);
現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための所得税法等の一部を改正する法律（平成二十三年法律第八十二号）附則第七十八条第二項の規定によりなお従前の例によることとされる場合における同法第十七条の規定による改正前の租税特別措置法第七十条の七の四第一項の規定の適用を受けている同条第二項第三号に規定する経営相続承継受贈者（当該経営相続承継受贈者が同法第七十条の七の三第一項の贈与者から同法第七十条の七第一項の規定の適用に係る贈与により新租特法第七十条の七の四第二項第四号に規定する政令で定める法人の株式等の取得をしている場合を除く。）
a successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the Former Special Tax Measures Act who is receiving the application of the provisions of paragraph (1) of that Article (excluding the case where that successor donee for inheritance has acquired, from the donor referred to in Article 70-7-3, paragraph (1) of the Former Special Tax Measures Act, by a gift to which the provisions of Article 70-7, paragraph (1) of the Former Special Tax Measures Act apply, shares, etc. of the corporation specified by Cabinet Order prescribed in Article 70-7-4, paragraph (2), item (iv) of the Act on Special Measures Concerning Taxation as Amended in 2013).
旧租特法第七十条の七の四第一項の規定の適用を受けている同条第二項第三号に規定する経営相続承継受贈者（当該経営相続承継受贈者が旧租特法第七十条の七の三第一項の贈与者から旧租特法第七十条の七第一項の規定の適用に係る贈与により新租特法第七十条の七の四第二項第四号に規定する政令で定める法人の株式等の取得をしている場合を除く。）
In the case where the provisions of the preceding paragraph apply, with regard to the application of the provisions of Article 70-7-2, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended in 2013 (limited to the part concerning item (ii) of that paragraph) as applied mutatis mutandis pursuant to paragraph (3) of Article 70-7-4 of the Act on Special Measures Concerning Taxation as Amended in 2013 during the period from January 1, 2015 until the last day of the business succession period for inheritance prescribed in paragraph (2), item (v) of that Article, the term "each type 1 gift base date" in Article 70-7-4, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended in 2013 is deemed to be replaced with "each type 1 gift base date (limited to one arriving on or after January 1, 2015; the same applies hereinafter in this item)", and the term "each type 1 inheritance base date" with "each type 1 inheritance base date (limited to one arriving on or after January 1, 2015; the same applies hereinafter in this item)".
前項の規定の適用がある場合において、平成二十七年一月一日以後新租特法第七十条の七の四第二項第五号に規定する経営相続承継期間の末日までの間における同条第三項において準用する新租特法第七十条の七の二第三項（同項第二号に係る部分に限る。）の規定の適用については、新租特法第七十条の七の四第三項中「各第一種贈与基準日」とあるのは「各第一種贈与基準日（平成二十七年一月一日以後に到来するものに限る。以下この号において同じ。）」と、「各第一種相続基準日」とあるのは「各第一種相続基準日（平成二十七年一月一日以後に到来するものに限る。以下この号において同じ。）」とする。
The provisions of paragraphs (4), (8) and (12) apply only if the successor donee, the successor heir, etc. or the successor donee for inheritance prescribed in those provisions has submitted, by the later of the following days, to the district director having jurisdiction over the place for tax payment a document stating that they seek the application of those provisions and other matters specified by Order of the Ministry of Finance:
the due date for submitting the written notification prescribed in Article 70-7, paragraph (10) of the Act on Special Measures Concerning Taxation as Amended in 2013, Article 70-7-2, paragraph (10) of the Act on Special Measures Concerning Taxation as Amended in 2013, or Article 70-7-2, paragraph (10) of the Act on Special Measures Concerning Taxation as Amended in 2013 as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (8) of the Act on Special Measures Concerning Taxation as Amended in 2013 (meaning the notification deadline prescribed in those provisions) that first arrives on or after January 1, 2015;
平成二十七年一月一日以後最初に到来する新租特法第七十条の七第十項、新租特法第七十条の七の二第十項又は新租特法第七十条の七の四第八項において準用する新租特法第七十条の七の二第十項に規定する届出書の提出期限（これらの規定に規定する届出期限をいう。）
March 31, 2015.
平成二十七年三月三十一日
The provisions of Article 70-8-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 2013 apply to inheritance tax relating to special unlisted shares or similar interests prescribed in Article 70-7-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 2013 or special unlisted shares or similar interests for inheritance prescribed in Article 70-7-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 2013 that are acquired by inheritance or bequest on or after January 1, 2015, and with regard to inheritance tax relating to special unlisted shares or similar interests prescribed in Article 70-7-2, paragraph (1) of the Former Special Tax Measures Act or special unlisted shares or similar interests for inheritance prescribed in Article 70-7-4, paragraph (1) of the Former Special Tax Measures Act that were acquired by inheritance or bequest before that date, the provisions then in force continue to govern.
新租特法第七十条の八の二第一項の規定は、平成二十七年一月一日以後に相続又は遺贈により取得をする新租特法第七十条の七の二第一項に規定する特例非上場株式等又は新租特法第七十条の七の四第一項に規定する特例相続非上場株式等に係る相続税について適用し、同日前に相続又は遺贈により取得をした旧租特法第七十条の七の二第一項に規定する特例非上場株式等又は旧租特法第七十条の七の四第一項に規定する特例相続非上場株式等に係る相続税については、なお従前の例による。