Article 64Negation of Actions or Calculations by a Family Company, etc.
第六十四条(同族会社等の行為又は計算の否認等)
Where there are acts or calculations of a family company, etc. that, if allowed, are found to result in an unreasonable reduction of the burden of inheritance tax or gift tax of its shareholders or members, or their relatives or other persons having a special relationship specified by Cabinet Order with those persons, the district director may, upon making a reassessment or determination of inheritance tax or gift tax, calculate the taxable value as the district director finds appropriate, notwithstanding those acts or calculations.
The provisions of the preceding paragraph apply mutatis mutandis to a reassessment or determination relating to the inheritance tax or gift tax of a shareholder or member of a family company, etc., or a relative of that shareholder or member or other person having the special relationship prescribed in the preceding paragraph with them, in the case where Article 132, paragraph (1) (Rejection of Acts or Calculations by Family Companies) of the Corporation Tax Act, Article 157, paragraph (1) (Negation of Actions or Calculations by a Family Company) of the Income Tax Act or Article 32, paragraph (1) (Negation of Actions or Calculations by a Family Company, etc.) of the Land-holding Tax Act (Act No. 69 of 1991) has been applied to the acts or calculations of that family company, etc.
前項の規定は、同族会社等の行為又は計算につき、法人税法第百三十二条第一項(同族会社等の行為又は計算の否認)若しくは所得税法第百五十七条第一項(同族会社等の行為又は計算の否認等)又は地価税法(平成三年法律第六十九号)第三十二条第一項(同族会社等の行為又は計算の否認等)の規定の適用があつた場合における当該同族会社等の株主若しくは社員又はその親族その他これらの者と前項に規定する特別の関係がある者の相続税又は贈与税に係る更正又は決定について準用する。
"Family company, etc." in the preceding two paragraphs means a family company prescribed in Article 2, item (x) (Definitions) of the Corporation Tax Act or a corporation listed in Article 157, paragraph (1), item (ii) of the Income Tax Act.
前二項の「同族会社等」とは、法人税法第二条第十号(定義)に規定する同族会社又は所得税法第百五十七条第一項第二号に掲げる法人をいう。
Where there are acts or calculations of a corporation that has carried out a merger, company split, contribution in kind, distribution in kind prescribed in Article 2, item (xii)-5-2 of the Corporation Tax Act, share exchange, etc. prescribed in item (xii)-16 of that Article, or share transfer (referred to as "merger, etc." in this paragraph), or of a corporation that has received a transfer of assets and liabilities through a merger, etc. (including the corporation that issued the shares or capital contributions delivered through that merger, etc.; the same applies hereinafter in this paragraph), that, if allowed, are found to result in an unreasonable reduction of the burden of inheritance tax or gift tax of the shareholders or members of the corporation that carried out that merger, etc. or the corporation that received the transfer of assets and liabilities through that merger, etc., or of persons having a special relationship specified by Cabinet Order with those persons, the district director may, upon making a reassessment or determination of inheritance tax or gift tax, calculate the taxable value as the district director finds appropriate, notwithstanding those acts or calculations.
合併、分割、現物出資若しくは法人税法第二条第十二号の五の二に規定する現物分配若しくは同条第十二号の十六に規定する株式交換等若しくは株式移転(以下この項において「合併等」という。)をした法人又は合併等により資産及び負債の移転を受けた法人(当該合併等により交付された株式又は出資を発行した法人を含む。以下この項において同じ。)の行為又は計算で、これを容認した場合においては当該合併等をした法人若しくは当該合併等により資産及び負債の移転を受けた法人の株主若しくは社員又はこれらの者と政令で定める特別の関係がある者の相続税又は贈与税の負担を不当に減少させる結果となると認められるものがあるときは、税務署長は、相続税又は贈与税についての更正又は決定に際し、その行為又は計算にかかわらず、その認めるところにより、課税価格を計算することができる。
In the case of applying the preceding paragraphs to a trustee of a trust subject to corporate taxation (meaning a trust subject to corporate taxation prescribed in Article 2, item (xxix)-2 of the Corporation Tax Act; the same applies hereinafter in this paragraph) or to the beneficiaries, etc. prescribed in Article 9-2, paragraph (1), the following apply:
法人課税信託(法人税法第二条第二十九号の二に規定する法人課税信託をいう。以下この項において同じ。)の受託者又は第九条の二第一項に規定する受益者等について、前各項の規定を適用する場合には、次に定めるところによる。
a trustee of a trust subject to corporate taxation is deemed, pursuant to Article 4-2 (Application of This Act to Trustees of Trust Subject to Corporate Taxation) of the Corporation Tax Act, to be a separate person for each of the trust assets, etc. prescribed in paragraph (1) of that Article and the proprietary assets, etc. prescribed in that paragraph, of each trust subject to corporate taxation;
the provisions of Article 4-3 (Application of This Act to Trust Corporations) of the Corporation Tax Act apply mutatis mutandis;
法人税法第四条の三(受託法人等に関するこの法律の適用)の規定を準用する。
beyond what is provided for in the preceding two items, other particulars necessary for the application of the preceding paragraphs to a trustee of a trust subject to corporate taxation or to the beneficiaries, etc. prescribed in Article 9-2, paragraph (1) are specified by Cabinet Order.
Article 65Taxation on Benefits Received from Special Corporations
第六十五条(特別の法人から受ける利益に対する課税)
If property is given by gift or bequest to a corporation with no provision for equity interests (including a corporation with a provision for equity interests that has no holder of an equity interest; the same applies in the following Article) that confers special benefits, as to the use of its facilities, the investment of its surplus funds, the vesting of its property upon dissolution and the like, on its founder, a member, a director, an auditor or a councillor, a person who has made a gift or bequest to that corporation, or a relative of any of these persons or other person who has a special relationship prescribed in paragraph (1) of the preceding Article with any of these persons, then, except where paragraph (4) of the following Article applies, at the time of that gift or bequest of property, the person who receives special benefits from that corporation is deemed to have acquired, by gift or bequest from the person who made the gift or bequest of that property, an amount equivalent to the value of the benefit received by that person through the gift or bequest of that property (excluding property set forth in Article 12, paragraph (1), item (iii) or Article 21-3, paragraph (1), item (iii)).
持分の定めのない法人(持分の定めのある法人で持分を有する者がないものを含む。次条において同じ。)で、その施設の利用、余裕金の運用、解散した場合における財産の帰属等について設立者、社員、理事、監事若しくは評議員、当該法人に対し贈与若しくは遺贈をした者又はこれらの者の親族その他これらの者と前条第一項に規定する特別の関係がある者に対し特別の利益を与えるものに対して財産の贈与又は遺贈があつた場合においては、次条第四項の規定の適用がある場合を除くほか、当該財産の贈与又は遺贈があつた時において、当該法人から特別の利益を受ける者が、当該財産(第十二条第一項第三号又は第二十一条の三第一項第三号に掲げる財産を除く。)の贈与又は遺贈により受ける利益の価額に相当する金額を当該財産の贈与又は遺贈をした者から贈与又は遺贈により取得したものとみなす。
The provisions of Article 12, paragraph (2) apply mutatis mutandis to the case where there is a ground prescribed in Article 12, paragraph (2) with regard to property set forth in paragraph (1), item (iii) of that Article or Article 21-3, paragraph (1), item (iii) that has been acquired by the corporation with no provision for equity interests prescribed in the preceding paragraph.
第十二条第二項の規定は、前項に規定する持分の定めのない法人が取得した同条第一項第三号又は第二十一条の三第一項第三号に掲げる財産について第十二条第二項に規定する事由がある場合について準用する。
The provisions of the preceding two paragraphs apply mutatis mutandis, in the case where a corporation with no provision for equity interests prescribed in paragraph (1) is established, to the benefit received by a person who receives special benefits from that corporation through the establishment of that corporation.
The scope of persons who receive special benefits from a corporation set forth in paragraph (1), the content of the special benefits received from a corporation, and other particulars necessary for the application of that paragraph are specified by Cabinet Order.
Article 66Taxation on Associations or Foundations without Legal Personality, etc.
第六十六条(人格のない社団又は財団等に対する課税)
If property is given by gift or bequest to an association or foundation without legal personality for which a representative or administrator is prescribed, that association or foundation is deemed to be an individual and gift tax or inheritance tax is imposed on it. In this case, with regard to property acquired by gift, the total amount of gift tax calculated for each different donor, on the assumption that the property was acquired from only each one of those donors, is the amount of gift tax to be paid by that association or foundation.
代表者又は管理者の定めのある人格のない社団又は財団に対し財産の贈与又は遺贈があつた場合においては、当該社団又は財団を個人とみなして、これに贈与税又は相続税を課する。この場合においては、贈与により取得した財産について、当該贈与をした者の異なるごとに、当該贈与をした者の各一人のみから財産を取得したものとみなして算出した場合の贈与税額の合計額をもつて当該社団又は財団の納付すべき贈与税額とする。
The provisions of the preceding paragraph apply mutatis mutandis to the case where property is contributed for the purpose of establishing the association or foundation prescribed in that paragraph.
In the cases referred to in the preceding two paragraphs, with regard to the application of Article 1-3 or Article 1-4, the domicile of the association or foundation prescribed in paragraph (1) is deemed to be at the location of its principal business office or office.
The provisions of the preceding three paragraphs apply mutatis mutandis to the case where property is given by gift or bequest to a corporation with no provision for equity interests and it is found that, by that gift or bequest, the burden of inheritance tax or gift tax on a relative of the person who made that gift or bequest or other person who has a special relationship prescribed in Article 64, paragraph (1) with any of these persons would be unjustly decreased. In this case, the phrase "an association or foundation without legal personality for which a representative or administrator is prescribed" in paragraph (1) is deemed to be replaced with "a corporation with no provision for equity interests", the phrase "that association or foundation" with "that corporation", and the phrase "association or foundation" in paragraphs (2) and (3) with "corporation with no provision for equity interests".
If paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (2)) or the preceding paragraph applies, with regard to the amount of gift tax or inheritance tax imposed by those provisions on the association or foundation set forth in paragraph (1) or (2) or the corporation with no provision for equity interests set forth in the preceding paragraph, an amount equivalent to the amount of corporation tax and other taxes to be imposed on those associations or foundations or that corporation with no provision for equity interests is deducted, as provided by Cabinet Order.
The determination of whether it is found that the burden of inheritance tax or gift tax would be unjustly decreased as referred to in paragraph (4), and other particulars necessary for the application of that paragraph are specified by Cabinet Order.
Article 66-2Taxation on Specified General Incorporated Associations or Similar Corporations
第六十六条の二(特定の一般社団法人等に対する課税)
If a person who is a director of a general incorporated association or similar corporation (including a person for whom five years have not elapsed since the day on which the person ceased to be a director of that general incorporated association or similar corporation) dies, and that general incorporated association or similar corporation falls under a specified general incorporated association or similar corporation, inheritance tax is imposed on that specified general incorporated association or similar corporation, on the basis that it is deemed to be an individual and to have acquired by bequest from the deceased person (referred to as the "decedent" in this Article) an amount equivalent to the amount calculated by dividing the net asset amount of that specified general incorporated association or similar corporation at the time of the commencement of the succession of the decedent (meaning the amount specified by Cabinet Order as the amount obtained by deducting the total value of the debts it holds from the total value of the property it holds) by the number obtained by adding one to the number of family-related directors of that specified general incorporated association or similar corporation at that time (where there is a person who died at the same time as that decedent, and that person was, immediately before death, a family-related director or a person for whom five years had not elapsed since the day on which the person ceased to be a director of that specified general incorporated association or similar corporation, being a person who has a special relationship specified by Cabinet Order with that decedent, the number of such deceased persons is to be added).
一般社団法人等の理事である者(当該一般社団法人等の理事でなくなつた日から五年を経過していない者を含む。)が死亡した場合において、当該一般社団法人等が特定一般社団法人等に該当するときは、当該特定一般社団法人等はその死亡した者(以下この条において「被相続人」という。)の相続開始の時における当該特定一般社団法人等の純資産額(その有する財産の価額の合計額からその有する債務の価額の合計額を控除した金額として政令で定める金額をいう。)をその時における当該特定一般社団法人等の同族理事の数に一を加えた数(当該被相続人と同時に死亡した者がある場合において、その死亡した者がその死亡の直前において同族理事である者又は当該特定一般社団法人等の理事でなくなつた日から五年を経過していない者であつて当該被相続人と政令で定める特殊の関係のあるものであるときは、その死亡した者の数を加えるものとする。)で除して計算した金額に相当する金額を当該被相続人から遺贈により取得したものと、当該特定一般社団法人等は個人とそれぞれみなして、当該特定一般社団法人等に相続税を課する。
In this Article, the meanings of the terms set forth in the following items are as prescribed in those items:
この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
general incorporated association or similar corporation: a general incorporated association or general incorporated foundation (excluding one that, at the time of the commencement of the succession of the decedent, falls under a public interest incorporated association or public interest incorporated foundation, a non-profit corporation prescribed in Article 2, item (ix)-2 (Definitions) of the Corporation Tax Act, or any other general incorporated association or general incorporated foundation specified by Cabinet Order);
一般社団法人等 一般社団法人又は一般財団法人(被相続人の相続開始の時において公益社団法人又は公益財団法人、法人税法第二条第九号の二(定義)に規定する非営利型法人その他の政令で定める一般社団法人又は一般財団法人に該当するものを除く。)をいう。
family-related director: among the directors of a general incorporated association or similar corporation, the decedent, the decedent's spouse, a relative within the third degree of kinship, or any other person who has a special relationship specified by Cabinet Order with that decedent;
specified general incorporated association or similar corporation: a general incorporated association or similar corporation that satisfies any of the following requirements:
特定一般社団法人等 一般社団法人等であつて次に掲げる要件のいずれかを満たすものをいう。
the proportion that the number of family-related directors of the decedent accounts for in the total number of directors immediately before the commencement of the succession of the decedent exceeds one half;
the total of the periods, within five years before the commencement of the succession of the decedent, in which the proportion that the number of family-related directors of the decedent accounts for in the total number of directors exceeds one half is three years or more.
If inheritance tax is imposed on a specified general incorporated association or similar corporation pursuant to paragraph (1), from the amount of inheritance tax of that specified general incorporated association or similar corporation, the amounts of gift tax and inheritance tax imposed on that specified general incorporated association or similar corporation pursuant to paragraph (1) or (2) of the preceding Article as applied mutatis mutandis pursuant to paragraph (4) of that Article are deducted, as provided by Cabinet Order.
With regard to the application of Article 1-3 where paragraph (1) applies, the domicile of the specified general incorporated association or similar corporation set forth in that paragraph is to be at the location of its principal office.
If paragraph (1) applies, the provisions of Article 19, paragraph (1) do not apply to the value of property that the specified general incorporated association or similar corporation set forth in that paragraph acquired by gift from the decedent within seven years before the commencement of the succession of the decedent.
The deadline for filing the return under Article 27, paragraph (1) in the case where inheritance tax is imposed on a specified general incorporated association or similar corporation pursuant to paragraph (1), and other particulars necessary for the application of paragraph (1) are specified by Cabinet Order.
Article 67Prohibition of Surtaxes
第六十七条(付加税の禁止)
A local government may not impose a surtax on inheritance tax or gift tax.
地方公共団体は、相続税又は贈与税の付加税を課することができない。
Article 67-2Delegation to Cabinet Order
第六十七条の二(政令への委任)
In addition to what is provided for in this Act, matters necessary for the succession to rights or obligations relating to tax payment under settlement taxation at inheritance and for the application of inheritance tax and gift tax are specified by Cabinet Order.
この法律に定めるもののほか、相続時精算課税に係る納税に係る権利又は義務の承継その他相続税及び贈与税の適用に関し必要な事項は、政令で定める。