Supplementary Provisions, Article 97Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
第九十七条（相続税及び贈与税の特例に関する経過措置）
The provisions of Article 70-2 of the New Act on Special Measures Concerning Taxation apply to gift tax on funds for housing acquisition, etc. prescribed in paragraph (2), item (v) of that Article that a specified donee prescribed in paragraph (2), item (i) of that Article acquires by gift on or after January 1, 2015, and the provisions then in force continue to govern gift tax on funds for housing acquisition, etc. prescribed in Article 70-2, paragraph (2), item (v) of the Former Act on Special Measures Concerning Taxation that a specified donee prescribed in paragraph (2), item (i) of that Article acquired by gift before that date.
新租税特別措置法第七十条の二の規定は、同条第二項第一号に規定する特定受贈者が平成二十七年一月一日以後に贈与により取得をする同項第五号に規定する住宅取得等資金に係る贈与税について適用し、旧租税特別措置法第七十条の二第二項第一号に規定する特定受贈者が同日前に贈与により取得をした同項第五号に規定する住宅取得等資金に係る贈与税については、なお従前の例による。
With regard to funds for housing acquisition, etc. prescribed in Article 70-2, paragraph (2), item (v) of the New Act on Special Measures Concerning Taxation that any of the following persons acquires by gift on or after January 1, 2015, the provisions of that Article do not apply:
次に掲げる者が、平成二十七年一月一日以後に贈与により取得をする新租税特別措置法第七十条の二第二項第五号に規定する住宅取得等資金については、同条の規定は、適用しない。
a specified donee prescribed in Article 70-2, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010) (hereinafter referred to as "the 2010 Former Act" in this Article) who has received the application of the provisions of paragraph (1) of that Article;
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）第十八条の規定による改正前の租税特別措置法（以下この条において「平成二十二年旧法」という。）第七十条の二第一項の規定の適用を受けた同条第二項第一号に規定する特定受贈者
a specified donee prescribed in Article 70-2, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012) who has received the application of the provisions of paragraph (1) of that Article;
租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）第一条の規定による改正前の租税特別措置法第七十条の二第一項の規定の適用を受けた同条第二項第一号に規定する特定受贈者
a specified donee prescribed in Article 70-2, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation who has received the application of the provisions of paragraph (1) of that Article.
旧租税特別措置法第七十条の二第一項の規定の適用を受けた同条第二項第一号に規定する特定受贈者
The provisions of Article 70-2-2, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to receipts, etc. prescribed in that paragraph (limited to documents stating the fact of a small-amount payment) submitted on or after January 1, 2016.
新租税特別措置法第七十条の二の二第七項の規定は、平成二十八年一月一日以後に提出する同項に規定する領収書等（少額の支払の事実を記載した書類に限る。）について適用する。
With regard to the application of the provisions of Article 70-2-2, paragraph (7) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2015, the phrase "excluding ..., and including documents specified by Order of the Ministry of Finance as documents stating the fact of a payment in the case where that payment is of the amount specified by Order of the Ministry of Finance for a small-amount payment or less" in that paragraph is deemed to be replaced with "excluding ...".
施行日から平成二十七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二の二第七項の規定の適用については、同項中「除き、その支払が少額の支払として財務省令で定める金額以下のものである場合における当該支払の事実を記載した書類として財務省令で定める書類を含む」とあるのは、「除く」とする。
With regard to the application of the provisions of Article 70-2-3, paragraph (7) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2015, the phrase "those submitted (including receipts or other documents or records relating to the payments stated in the documents specified by Order of the Ministry of Finance prescribed in paragraph (7) of that Article that prove the fact of those payments)" in that paragraph is deemed to be replaced with "those submitted".
施行日から平成二十七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二の三第七項の規定の適用については、同項中「提出したもの（同条第七項に規定する財務省令で定める書類に記載された支払に係る領収書その他の書類又は記録でその支払の事実を証するものを含む。）」とあるのは、「提出したもの」とする。
The provisions of Article 70-7 of the New Act on Special Measures Concerning Taxation apply to gift tax on unlisted shares or similar interests prescribed in paragraph (2), item (ii) of that Article acquired by gift on or after the Effective Date, and the provisions then in force continue to govern gift tax on unlisted shares or similar interests prescribed in Article 70-7, paragraph (2), item (ii) of the Former Act on Special Measures Concerning Taxation acquired by gift before the Effective Date.
新租税特別措置法第七十条の七の規定は、施行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し、施行日前に贈与により取得をした旧租税特別措置法第七十条の七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は、なお従前の例による。
The following persons are deemed to be successor donees prescribed in Article 70-7, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraph (1), paragraph (4), item (iii), and paragraphs (5), (16) and (28) of that Article and the provisions of Article 70-7-3 of the New Act on Special Measures Concerning Taxation apply to them:
次に掲げる者は、新租税特別措置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、同条第一項、第四項第三号、第五項、第十六項及び第二十八項の規定並びに新租税特別措置法第七十条の七の三の規定を適用する。
a successor donee prescribed in Article 70-7, paragraph (2), item (iii) of the 2010 Former Act who is receiving the application of the provisions of paragraph (1) of that Article;
平成二十二年旧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
a successor donee prescribed in Article 70-7, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation prior to the amendment by 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) (hereinafter referred to as "the 2011 Former Act" in this Article) who is receiving the application of the provisions of paragraph (1) of that Article;
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）第十七条の規定による改正前の租税特別措置法（以下この条において「平成二十三年旧法」という。）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
a successor donee prescribed in Article 70-7, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013) (hereinafter referred to as "the 2013 Former Act" in this Article) who is receiving the application of the provisions of paragraph (1) of that Article;
所得税法等の一部を改正する法律（平成二十五年法律第五号）第八条の規定による改正前の租税特別措置法（以下この条において「平成二十五年旧法」という。）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
a successor donee prescribed in Article 70-7, paragraph (2), item (iii) of the Former Act on Special Measures Concerning Taxation who is receiving the application of the provisions of paragraph (1) of that Article.
旧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
The provisions of Article 70-7-2 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on unlisted shares or similar interests prescribed in paragraph (2), item (ii) of that Article acquired by inheritance or bequest on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on unlisted shares or similar interests prescribed in Article 70-7-2, paragraph (2), item (ii) of the Former Act on Special Measures Concerning Taxation acquired by inheritance or bequest before the Effective Date.
新租税特別措置法第七十条の七の二の規定は、施行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し、施行日前に相続又は遺贈により取得をした旧租税特別措置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、なお従前の例による。
The following persons are deemed to be successor heirs, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraph (3), item (iii), and paragraphs (4), (16) and (28) of that Article apply to them:
次に掲げる者は、新租税特別措置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、同条第三項第三号、第四項、第十六項及び第二十八項の規定を適用する。
a successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the 2010 Former Act who is receiving the application of the provisions of paragraph (1) of that Article;
平成二十二年旧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
a successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the 2011 Former Act who is receiving the application of the provisions of paragraph (1) of that Article;
平成二十三年旧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
a successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the 2013 Former Act who is receiving the application of the provisions of paragraph (1) of that Article;
平成二十五年旧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
a successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the Former Act on Special Measures Concerning Taxation who is receiving the application of the provisions of paragraph (1) of that Article.
旧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
The provisions of Article 70-7-4 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on special gifted unlisted shares or similar interests prescribed in Article 70-7-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that are deemed, on or after the Effective Date, to have been acquired by inheritance or bequest pursuant to the provisions of that Article, and the provisions then in force continue to govern inheritance tax on special gifted unlisted shares or similar interests prescribed in Article 70-7-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were deemed, before the Effective Date, to have been acquired by inheritance or bequest pursuant to the provisions of that Article.
新租税特別措置法第七十条の七の四の規定は、施行日以後に新租税特別措置法第七十条の七の三の規定により相続又は遺贈により取得をしたものとみなされる同条第一項に規定する特例受贈非上場株式等に係る相続税について適用し、施行日前に旧租税特別措置法第七十条の七の三の規定により相続又は遺贈により取得をしたものとみなされた同条第一項に規定する特例受贈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。
The following persons are deemed to be successor donees for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation, and the provisions of item (v) of that paragraph, Article 70-7-2, paragraph (3), item (iii) and paragraph (4) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (3) of the New Act on Special Measures Concerning Taxation, Article 70-7-2, paragraph (16) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (12) of the New Act on Special Measures Concerning Taxation, and Article 70-7-2, paragraph (28) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (15) of the New Act on Special Measures Concerning Taxation apply to them:
次に掲げる者は、新租税特別措置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、同項第五号、同条第三項において準用する新租税特別措置法第七十条の七の二第三項第三号及び第四項、新租税特別措置法第七十条の七の四第十二項において準用する新租税特別措置法第七十条の七の二第十六項並びに新租税特別措置法第七十条の七の四第十五項において準用する新租税特別措置法第七十条の七の二第二十八項の規定を適用する。
a successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the 2010 Former Act who is receiving the application of the provisions of paragraph (1) of that Article;
平成二十二年旧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
a successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the 2011 Former Act who is receiving the application of the provisions of paragraph (1) of that Article;
平成二十三年旧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
a successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the 2013 Former Act who is receiving the application of the provisions of paragraph (1) of that Article;
平成二十五年旧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
a successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the Former Act on Special Measures Concerning Taxation who is receiving the application of the provisions of paragraph (1) of that Article.
旧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