Article 40Tax Exemption for Capital Gains, etc. Where Property Is Donated to the State, etc.
第四十条（国等に対して財産を寄附した場合の譲渡所得等の非課税）
Where property has been given as a gift or bequeathed to the State or a local government, for the purpose of applying the provisions of Article 59, paragraph (1), item (i) of the Income Tax Act, the gift or bequest of the property is deemed not to have been made. The same applies to a gift or bequest of property (excluding land located outside Japan and other property specified by Cabinet Order; the same applies hereinafter in this Article) to a public interest corporation, etc. (meaning any of the following persons; the same applies hereinafter in this Article) (including such a gift or bequest in the case where the property is deemed to have been transferred by gift or bequest to the trustee of a public interest trust prescribed in item (ii) pursuant to the provisions of Article 67-3, paragraph (10) of that Act, and the provision of property for establishing the public interest corporation, etc., and, where it is made to a person listed in that item (excluding a person who falls under the category of person listed in item (i)), limited to one made for the purpose of making the property trust property of the public interest trust prescribed in item (ii); the same applies hereinafter in this Article) for which the approval of the Commissioner of the National Tax Agency has been obtained as one that satisfies the requirements specified by Cabinet Order, such as that the gift or bequest will significantly contribute to the promotion of education or science, the improvement of culture, contribution to social welfare, or other enhancement of the public interest, and that the property pertaining to the gift or bequest (where the property has been transferred for a reason specified by Cabinet Order, such as the expropriation, etc. of the property prescribed in Article 33, paragraph (1), and an asset specified by Cabinet Order as an asset to replace the property has been acquired with an amount equivalent to the entire revenue from the transfer, that asset (referred to as a "substitute asset" in the following paragraph and paragraphs (3) and (18))) has been, or is expected to be, directly used for the public interest purpose business (meaning the business for public interest purposes prescribed in item (i) and the public interest trust affairs prescribed in Article 7, paragraph (3), item (iv) of the Act on Public Interest Trusts; the same applies hereinafter in this paragraph through paragraph (3) and in paragraph (5)) of the public interest corporation, etc. within the period ending on the day on which two years have elapsed from the day of the gift or bequest (where there are circumstances specified by Cabinet Order as constituting a case in which it is difficult to directly use the property for the public interest purpose business of the public interest corporation, etc. within that period, the period specified by Cabinet Order; the same applies in the following paragraph).
国又は地方公共団体に対し財産の贈与又は遺贈があつた場合には、所得税法第五十九条第一項第一号の規定の適用については、当該財産の贈与又は遺贈がなかつたものとみなす。公益法人等（次に掲げる者をいう。以下この条において同じ。）に対する財産（国外にある土地その他の政令で定めるものを除く。以下この条において同じ。）の贈与又は遺贈（同法第六十七条の三第十項の規定により第二号に規定する公益信託の受託者に対して贈与又は遺贈により当該財産の移転が行われたものとされた場合におけるその贈与又は遺贈及び当該公益法人等を設立するためにする財産の提供を含み、同号に掲げる者（第一号に掲げる者に該当する者を除く。）に対するものである場合には第二号に規定する公益信託の信託財産とするためのものに限る。以下この条において同じ。）で、当該贈与又は遺贈が教育又は科学の振興、文化の向上、社会福祉への貢献その他公益の増進に著しく寄与すること、当該贈与又は遺贈に係る財産（当該財産につき第三十三条第一項に規定する収用等があつたことその他の政令で定める理由により当該財産の譲渡をした場合において、当該譲渡による収入金額の全部に相当する金額をもつて取得した当該財産に代わるべき資産として政令で定めるものを取得したときは、当該資産（次項、第三項及び第十八項において「代替資産」という。））が、当該贈与又は遺贈があつた日から二年を経過する日までの期間（当該期間内に当該公益法人等の公益目的事業（第一号に規定する公益を目的とする事業及び公益信託に関する法律第七条第三項第四号に規定する公益信託事務をいう。以下この項から第三項まで及び第五項において同じ。）の用に直接供することが困難である場合として政令で定める事情があるときは、政令で定める期間。次項において同じ。）内に、当該公益法人等の当該公益目的事業の用に直接供され、又は供される見込みであることその他の政令で定める要件を満たすものとして国税庁長官の承認を受けたものについても、また同様とする。
an incorporated public interest association, incorporated public interest foundation, specified general corporation (meaning a general incorporated association or general incorporated foundation listed in Appended Table 2 of the Corporation Tax Act that is listed in Article 2, item (ix)-2, (a) of that Act), or any other corporation that conducts business for public interest purposes (excluding one that falls under the category of foreign corporation);
公益社団法人、公益財団法人、特定一般法人（法人税法別表第二に掲げる一般社団法人及び一般財団法人で、同法第二条第九号の二イに掲げるものをいう。）その他の公益を目的とする事業を行う法人（外国法人に該当するものを除く。）
the trustee of a public interest trust prescribed in Article 2, paragraph (1), item (i) of the Act on Public Interest Trusts (hereinafter referred to as a "public interest trust" in this Article) (excluding one that falls under the category of nonresident or foreign corporation).
公益信託に関する法律第二条第一項第一号に規定する公益信託（以下この条において「公益信託」という。）の受託者（非居住者又は外国法人に該当するものを除く。）
Where a gift or bequest has been made with the application of the provisions of the second sentence of the preceding paragraph, and the property pertaining to the gift or bequest or the substitute asset (hereinafter referred to as "property, etc." in this paragraph) has not been directly used for the public interest purpose business of the public interest corporation, etc. within the period ending on the day on which two years have elapsed from the day of the gift or bequest, or any other fact specified by Cabinet Order has occurred before the property, etc. is directly used for the public interest purpose business of the public interest corporation, etc. (excluding the case where the public interest corporation, etc. has given the property, etc. (or, where the property, etc. has been transferred, money in an amount equivalent to the entire revenue from the transfer) to the State or a local government as a gift, and other cases specified by Cabinet Order), the Commissioner of the National Tax Agency may revoke the approval referred to in the second sentence of the preceding paragraph. In this case, the gift or bequest prescribed in that paragraph is deemed to have been made at the time the approval is revoked, pursuant to the provisions of Cabinet Order.
国税庁長官は、前項後段の規定の適用を受けて贈与又は遺贈があつた場合において、当該贈与又は遺贈に係る財産又は代替資産（以下この項において「財産等」という。）が当該贈与又は遺贈があつた日から二年を経過する日までの期間内に当該公益法人等の当該公益目的事業の用に直接供されなかつたときその他の当該財産等が当該公益法人等の当該公益目的事業の用に直接供される前に政令で定める事実が生じたとき（当該公益法人等が当該財産等（当該財産等の譲渡をした場合には、当該譲渡による収入金額の全部に相当する額の金銭）を国又は地方公共団体に贈与した場合その他政令で定める場合を除く。）は、前項後段の承認を取り消すことができる。この場合には、その承認が取り消された時において、政令で定めるところにより、同項に規定する贈与又は遺贈があつたものとみなす。
Where, after a gift or bequest made with the application of the provisions of the second sentence of paragraph (1), the public interest corporation, etc. that received the gift or bequest has ceased to directly use the property pertaining to the gift or bequest or the substitute asset (hereinafter referred to as "property, etc." in this paragraph) for its public interest purpose business, or any other fact specified by Cabinet Order with respect to the gift or bequest (excluding the facts prescribed in the preceding paragraph) has occurred (excluding the case where the public interest corporation, etc. has given the property, etc. (or, where the property, etc. has been transferred, money in an amount equivalent to the entire revenue from the transfer) to the State or a local government as a gift, and other cases specified by Cabinet Order), the Commissioner of the National Tax Agency may revoke the approval referred to in the second sentence of paragraph (1). In this case, income tax on the amount of timber income, the amount of capital gains, or the amount of miscellaneous income pertaining to the property is imposed on the public interest corporation, etc., pursuant to the provisions of Cabinet Order, by deeming the public interest corporation, etc. to be the individual who made the gift or bequest.
国税庁長官は、第一項後段の規定の適用を受けて行われた贈与又は遺贈を受けた公益法人等が、当該贈与又は遺贈のあつた後、当該贈与又は遺贈に係る財産又は代替資産（以下この項において「財産等」という。）をその公益目的事業の用に直接供しなくなつたことその他の当該贈与又は遺贈につき政令で定める事実（前項に規定する事実を除く。）が生じた場合（当該公益法人等が当該財産等（当該財産等の譲渡をした場合には、当該譲渡による収入金額の全部に相当する額の金銭）を国又は地方公共団体に贈与した場合その他政令で定める場合を除く。）には、第一項後段の承認を取り消すことができる。この場合には、当該公益法人等を当該贈与又は遺贈を行つた個人とみなして、政令で定めるところにより、これに当該財産に係る山林所得の金額、譲渡所得の金額又は雑所得の金額に係る所得税を課する。
Where the provisions of the second sentence of the preceding paragraph apply, the following provisions apply:
前項後段の規定の適用がある場合には、次に定めるところによる。
With regard to the application of the provisions of the Corporation Tax Act to a public interest corporation, etc. (limited to a person listed in paragraph (1), item (i)) to which the provisions of the second sentence of the preceding paragraph have been applied, the phrase "the following" in Article 38, paragraph (2) of that Act is deemed to be replaced with "the following, and income tax under the provisions of the second sentence of Article 40, paragraph (3) of the Act on Special Measures Concerning Taxation (Tax Exemption for Capital Gains, etc. in the Case of Donation of Property to the State, etc.) (excluding that income tax in the case where the value of the property under that paragraph pertaining to that income tax has been included in gross profit in calculating the amount of income for each business year of the public interest corporation, etc. prescribed in paragraph (1) of that Article that received the gift or bequest of that property prescribed in that paragraph)".
前項後段の規定の適用を受けた公益法人等（第一項第一号に掲げる者に限る。）に対する法人税法の規定の適用については、同法第三十八条第二項中「次に掲げるもの」とあるのは、「次に掲げるもの及び租税特別措置法第四十条第三項後段（国等に対して財産を寄附した場合の譲渡所得等の非課税）の規定による所得税（当該所得税に係る同項の財産の価額が当該財産の同条第一項に規定する贈与又は遺贈を受けた同項に規定する公益法人等の各事業年度の所得の金額の計算上益金の額に算入された場合における当該所得税を除く。）」とする。
With regard to the application of the provisions of the Act on General Rules for National Taxes to a public interest corporation, etc. (limited to a person listed in paragraph (1), item (ii)) to which the provisions of the second sentence of the preceding paragraph have been applied, the phrase "the event" in Article 7-2, paragraphs (1) and (2) of that Act is deemed to be replaced with "the event or the specified termination event prescribed in Article 56, paragraph (1) of the Trust Act as applied with the terms replaced pursuant to the provisions of Article 33, paragraph (3) of the Act on Public Interest Trusts (Act No. 30 of 2024) (Application of the Trust Act)".
Where income tax prescribed in the second sentence of the preceding paragraph is imposed on the trustee of a public interest trust prescribed in paragraph (1), item (ii) pursuant to the provisions of the second sentence of the preceding paragraph, the trustee of that public interest trust is deemed to be a separate person for each of the trust assets, etc. of each public interest trust (meaning the assets and liabilities belonging to the trust property and the revenue and expenses attributed to that trust property; the same applies hereinafter in this item) and the personal assets and other holdings (meaning assets and liabilities, and revenue and expenses, other than the trust assets, etc. of each public interest trust; the same applies hereinafter in this item), and the provisions of the Income Tax Act (excluding Part I, Chapters II and V, and Part VI), this Act (excluding Article 42-3), and other laws and regulations concerning income tax apply. In this case, the trust assets, etc. of each public interest trust and the personal assets and other holdings are to belong respectively to each separate person deemed under the provisions of this item, and the provisions of Articles 79 through 85 of the Income Tax Act do not apply to the income tax prescribed in the second sentence of that paragraph pertaining to the separate person to whom the trust assets, etc. of each public interest trust are deemed to belong under the provisions of this item with respect to the trustee of that public interest trust (limited to a resident).
前項後段の規定により第一項第二号に規定する公益信託の受託者に前項後段に規定する所得税が課される場合には、当該公益信託の受託者は、各公益信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この号において同じ。）及び固有資産等（公益信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。以下この号において同じ。）ごとに、それぞれ別の者とみなして、所得税法（第一編第二章及び第五章並びに第六編を除く。）、この法律（第四十二条の三を除く。）その他所得税に関する法令の規定を適用する。この場合において、各公益信託の信託資産等及び固有資産等は、この号の規定によりみなされた各別の者にそれぞれ帰属するものとし、当該公益信託の受託者（居住者に限る。）につきこの号の規定により各公益信託の信託資産等が帰属するものとされた当該別の者に係る同項後段に規定する所得税については、所得税法第七十九条から第八十五条までの規定は、適用しない。
Where a public interest corporation, etc. to which the provisions of the second sentence of the preceding paragraph apply is the trustee of a public interest trust prescribed in paragraph (1), item (ii), if there are two or more trustees of that public interest trust, the provisions of the second sentence of the preceding paragraph apply by deeming the trustee who presides over the trust affairs of that public interest trust (referred to as the "presiding trustee" in this Article) to be the individual prescribed in the second sentence of that paragraph. In this case, with regard to the income tax prescribed in the second sentence of that paragraph imposed on that presiding trustee, the trustees other than that presiding trustee are jointly and severally liable for the payment of that income tax.
With regard to the application of the provisions of Article 43, paragraph (1) of the Act on General Rules for National Taxes in the case where the income tax prescribed in the preceding item is collected from a trustee other than the presiding trustee, the phrase "collection of national tax" in that paragraph is deemed to be replaced with "collection of income tax pertaining to the joint and several liability for payment, prescribed in that item, of a trustee (referred to as a "jointly liable trustee" in this paragraph) other than the presiding trustee (referred to as the "presiding trustee" in this paragraph) prescribed in Article 40, paragraph (4), item (iv) of the Act on Special Measures Concerning Taxation (Tax Exemption for Capital Gains, etc. in the Case of Donation of Property to the State, etc.) of a public interest trust prescribed in Article 2, paragraph (1), item (i) of the Act on Public Interest Trusts (Definitions)", and the phrase "the place for tax payment of that national tax" is deemed to be replaced with "the place for tax payment of that income tax or the place for tax payment of that income tax if that jointly liable trustee had been the presiding trustee of that public interest trust".
前号に規定する所得税を主宰受託者以外の受託者から徴収する場合における国税通則法第四十三条第一項の規定の適用については、同項中「国税の徴収」とあるのは「公益信託に関する法律第二条第一項第一号（定義）に規定する公益信託の租税特別措置法第四十条第四項第四号（国等に対して財産を寄附した場合の譲渡所得等の非課税）に規定する主宰受託者（以下この項において「主宰受託者」という。）以外の受託者（以下この項において「連帯受託者」という。）の同号に規定する連帯納付の責任に係る所得税の徴収」と、「その国税の納税地」とあるのは「当該所得税の納税地又は当該連帯受託者が当該公益信託の主宰受託者であつたとした場合における当該所得税の納税地」とする。
Substitute assets under paragraph (3) are to include the following assets. In this case, where the public interest corporation, etc. referred to in each of the following items is the trustee of a public interest trust prescribed in paragraph (1), item (ii) (limited to the case where there are two or more trustees of that public interest trust), its presiding trustee must submit the document referred to in each of those items; a public interest corporation, etc. that has submitted the document referred to in item (i) must directly use the replacement asset referred to in that item for that public interest purpose business within the period from the date of the transfer referred to in that item until the day on which one year has elapsed from the following day (if there are circumstances specified by Cabinet Order as those in which it is difficult to directly use the asset for the public interest purpose business referred to in that item within that period, within the period specified by Cabinet Order); and a public interest corporation, etc. that has submitted the document referred to in item (ii) must manage the specified replacement asset referred to in that item by the method referred to in that item.
第三項の代替資産には、次に掲げる資産を含むものとする。この場合において、次の各号の公益法人等が第一項第二号に規定する公益信託の受託者であるとき（当該公益信託の受託者が二以上ある場合に限る。）はその主宰受託者が当該各号の書類を提出しなければならないものとし、第一号の書類を提出した公益法人等は、同号の買換資産を、同号の譲渡の日の翌日から一年を経過する日までの期間（当該期間内に同号の公益目的事業の用に直接供することが困難である場合として政令で定める事情があるときは、政令で定める期間）内に、当該公益目的事業の用に直接供しなければならないものとし、第二号の書類を提出した公益法人等は、同号の特定買換資産を、同号の方法により管理しなければならないものとする。
the replacement asset in the case where the public interest corporation, etc. referred to in paragraph (3) transfers property received by gift or bequest referred to in that paragraph (limited to property that it has directly used for its public interest purpose business for two years or more) and acquires, with an amount equivalent to the whole of the revenue from that transfer, an asset (limited to an asset of the same type as that property that can be directly used for the public interest purpose business pertaining to that property (including an asset specified by Order of the Ministry of Finance), land, and rights existing on land; referred to as a "replacement asset" in this item and paragraph (18)), if, by the day before the date of that transfer, it has submitted a document stating the date of that transfer and other matters specified by Order of the Ministry of Finance to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment;
the specified replacement asset in the case where the public interest corporation, etc. referred to in paragraph (3) transfers property received by gift or bequest referred to in that paragraph (excluding property specified by Cabinet Order) that it manages by a method specified by Cabinet Order, and acquires, with an amount equivalent to the whole of the revenue from that transfer, an asset (referred to as a "specified replacement asset" in this item and paragraph (18)), if, by the day before the date of that transfer, it has submitted a document stating the method of that management and other matters specified by Order of the Ministry of Finance to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment.
Where a public interest corporation, etc. that has received a gift or bequest made by applying the provisions of the second sentence of paragraph (1) (referred to as a "specified gift, etc." in this Article) intends to transfer, through a merger (excluding a merger under the provisions of Article 56, paragraph (2) of the Trust Act), the property, etc. prescribed in paragraph (3) pertaining to that public interest corporation, etc. to the corporation surviving the merger or the corporation incorporated through the merger (limited to one that falls under the category of public interest corporation, etc.; referred to as a "public interest merger corporation" in this paragraph), and has submitted, by the day before the date of the merger, pursuant to the provisions of Cabinet Order, a document stating the date of the merger and other matters specified by Order of the Ministry of Finance to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment, on and after the date of the merger, the provisions of this Article apply by deeming that public interest merger corporation to be the public interest corporation, etc. pertaining to that specified gift, etc., and the assets transferred to that public interest merger corporation to be the property pertaining to that specified gift, etc.
第一項後段の規定の適用を受けて行われた贈与又は遺贈（以下この条において「特定贈与等」という。）を受けた公益法人等が、合併（信託法第五十六条第二項の規定による合併を除く。）により当該公益法人等に係る第三項に規定する財産等を当該合併後存続する法人又は当該合併により設立する法人（公益法人等に該当するものに限る。以下この項において「公益合併法人」という。）に移転しようとする場合において、当該合併の日の前日までに、政令で定めるところにより、当該合併の日その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長を経由して国税庁長官に提出したときは、当該合併の日以後は、当該公益合併法人は当該特定贈与等に係る公益法人等と、当該公益合併法人がその移転を受けた資産は当該特定贈与等に係る財産と、それぞれみなして、この条の規定を適用する。
Where a public interest corporation, etc. that has received a specified gift, etc. intends, through the distribution or delivery of residual assets upon dissolution (excluding dissolution by merger and dissolution due to the event listed in Article 56, paragraph (1), item (iv) of the Trust Act), to transfer the property, etc. prescribed in paragraph (3) pertaining to that public interest corporation, etc. to another public interest corporation, etc. (limited to a person listed in paragraph (1), item (i)), or to make it the trust property of a public interest trust (limited to one whose trustee is a person who falls under the category of person listed in paragraph (1), item (ii)) whose purpose is similar public interest work prescribed in Article 2, paragraph (1), item (ii) of the Act on Public Interest Trusts (referred to as "public interest work" in the following paragraph and paragraphs (9) and (12)), and has submitted, by the day before the date of the dissolution, pursuant to the provisions of Cabinet Order, a document stating the date of the dissolution and other matters specified by Order of the Ministry of Finance to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment, on and after the date of the dissolution, the provisions of this Article apply by deeming that other public interest corporation, etc. or the trustee of that public interest trust (referred to as a "successor on dissolution, etc." in this paragraph) to be the public interest corporation, etc. pertaining to that specified gift, etc., and the assets transferred to that successor on dissolution, etc. or accepted by it as the trust property of that public interest trust to be the property pertaining to that specified gift, etc.
特定贈与等を受けた公益法人等が、解散（合併による解散及び信託法第五十六条第一項第四号に掲げる事由による解散を除く。）による残余財産の分配又は引渡しにより当該公益法人等に係る第三項に規定する財産等を他の公益法人等（第一項第一号に掲げる者に限る。）に移転し、又は類似の公益信託に関する法律第二条第一項第二号に規定する公益事務（次項、第九項及び第十二項において「公益事務」という。）をその目的とする公益信託（その公益信託の受託者が第一項第二号に掲げる者に該当する者であるものに限る。）の信託財産としようとする場合において、当該解散の日の前日までに、政令で定めるところにより、当該解散の日その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長を経由して国税庁長官に提出したときは、当該解散の日以後は、当該他の公益法人等又は当該公益信託の受託者（以下この項において「解散引継法人等」という。）は当該特定贈与等に係る公益法人等と、当該解散引継法人等がその移転を受け、又は当該公益信託の信託財産として受け入れた資産は当該特定贈与等に係る財産と、それぞれみなして、この条の規定を適用する。
Where a public interest corporation, etc. that has received a specified gift, etc. and has received a disposition revoking the public interest authorization prescribed in Article 5 of the Public Interest Authorization Act under the provisions of Article 29, paragraph (1) or (2) of the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 49 of 2006; referred to as the "Public Interest Authorization Act" in this paragraph and paragraph (16)) (excluding such a disposition in the case where the approval under the second sentence of paragraph (1) may be revoked on the grounds pertaining to that revocation; referred to as a "specified disposition" in this paragraph) (limited to one that falls under the category of specified general corporation prescribed in paragraph (1), item (i) after that specified disposition; referred to as the "original corporation" in this paragraph) intends, in accordance with the provisions of its articles of incorporation prescribed in item (xx) of that Article, to give property in an amount equivalent to the remaining balance of property acquired for public interest purposes prescribed in Article 30, paragraph (2) of the Public Interest Authorization Act that it holds (referred to as the "property passed on" in this paragraph) to another public interest corporation, etc. (limited to a person listed in paragraph (1), item (i)), or to make it the trust property of a public interest trust (limited to one whose trustee is a person who falls under the category of person listed in paragraph (1), item (ii)) whose purpose is similar public interest work, and has submitted, by the day before the date of that gift or the date on which it is made trust property (referred to as the "date of the gift or similar transfer" in this paragraph), pursuant to the provisions of Cabinet Order, a document stating the date of the gift or similar transfer and other matters specified by Order of the Ministry of Finance to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment, on and after the date of the gift or similar transfer, the provisions of this Article apply by deeming that other public interest corporation, etc. or the trustee of that public interest trust (referred to as the "successor corporation, etc." in this paragraph) to be the public interest corporation, etc. pertaining to that specified gift, etc., and the public interest assets passed on (meaning the part of that property passed on specified by Cabinet Order as corresponding to the property, etc. prescribed in paragraph (3) pertaining to the public interest corporation, etc. that received that specified disposition) that that successor corporation, etc. has received by gift or accepted as the trust property of that public interest trust to be the property pertaining to that specified gift, etc. In this case, on and after the date of the gift or similar transfer, the provisions of paragraph (3) do not apply to that original corporation.
特定贈与等を受けた公益法人等で公益社団法人及び公益財団法人の認定等に関する法律（平成十八年法律第四十九号。以下この項及び第十六項において「公益認定法」という。）第二十九条第一項又は第二項の規定による公益認定法第五条に規定する公益認定の取消しの処分（当該取消しの処分に係る事由により第一項後段の承認を取り消すことができる場合の当該処分を除く。以下この項において「特定処分」という。）を受けたもの（当該特定処分後において、第一項第一号に規定する特定一般法人に該当するものに限る。以下この項において「当初法人」という。）が、同条第二十号に規定する定款の定めに従い、その有する公益認定法第三十条第二項に規定する公益目的取得財産残額に相当する額の財産（以下この項において「引継財産」という。）を他の公益法人等（第一項第一号に掲げる者に限る。）に贈与し、又は類似の公益事務をその目的とする公益信託（その公益信託の受託者が第一項第二号に掲げる者に該当する者であるものに限る。）の信託財産としようとする場合において、当該贈与の日又は当該信託財産とする日（以下この項において「贈与等の日」という。）の前日までに、政令で定めるところにより、当該贈与等の日その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長を経由して国税庁長官に提出したときは、当該贈与等の日以後は、当該他の公益法人等又は当該公益信託の受託者（以下この項において「引継法人等」という。）は当該特定贈与等に係る公益法人等と、当該引継法人等が当該贈与を受け、又は当該公益信託の信託財産として受け入れた公益引継資産（当該引継財産のうち、当該特定処分を受けた公益法人等に係る第三項に規定する財産等に相当するものとして政令で定める部分をいう。）は当該特定贈与等に係る財産と、それぞれみなして、この条の規定を適用する。この場合において、当該贈与等の日以後は、当該当初法人については、第三項の規定は、適用しない。
Where a specified general corporation prescribed in paragraph (1), item (i) that has received a specified gift, etc. intends to give the property, etc. prescribed in paragraph (3) to another public interest corporation, etc. (limited to a person listed in that item), or to make it the trust property of a public interest trust (limited to one whose trustee is a person who falls under the category of person listed in paragraph (1), item (ii)) whose purpose is similar public interest work (limited to the case where this falls under a donation or expenditure listed in Article 119, paragraph (2), item (i), (b) of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 50 of 2006)), and has submitted, by the day before the date of that gift or the date on which it is made trust property (referred to as the "date of the gift or similar transfer" in this paragraph), pursuant to the provisions of Cabinet Order, a document stating the date of the gift or similar transfer and other matters specified by Order of the Ministry of Finance to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment, on and after the date of the gift or similar transfer, the provisions of this Article apply by deeming that other public interest corporation, etc. or the trustee of that public interest trust (referred to as the "public interest corporation, etc. receiving the gift" in this paragraph) to be the public interest corporation, etc. pertaining to that specified gift, etc., and the assets that that public interest corporation, etc. receiving the gift has received by gift or accepted as the trust property of that public interest trust to be the property pertaining to that specified gift, etc.
特定贈与等を受けた第一項第一号に規定する特定一般法人が、第三項に規定する財産等を他の公益法人等（同号に掲げる者に限る。）に贈与し、又は類似の公益事務をその目的とする公益信託（その公益信託の受託者が第一項第二号に掲げる者に該当する者であるものに限る。）の信託財産としようとする場合（一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律（平成十八年法律第五十号）第百十九条第二項第一号ロに掲げる寄附又は支出に該当する場合に限る。）において、当該贈与の日又は当該信託財産とする日（以下この項において「贈与等の日」という。）の前日までに、政令で定めるところにより、当該贈与等の日その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長を経由して国税庁長官に提出したときは、当該贈与等の日以後は、当該他の公益法人等又は当該公益信託の受託者（以下この項において「受贈公益法人等」という。）は当該特定贈与等に係る公益法人等と、当該受贈公益法人等が当該贈与を受け、又は当該公益信託の信託財産として受け入れた資産は当該特定贈与等に係る財産と、それぞれみなして、この条の規定を適用する。
Where a public interest corporation, etc. that has received a specified gift, etc. (limited to a person listed in paragraph (1), item (i) that establishes a kindergarten (meaning a kindergarten prescribed in Article 2, paragraph (2) of the Act on Advancement of Comprehensive Service Related to Education, Child Care, etc. of Preschool Children (Act No. 77 of 2006); the same applies hereinafter in this paragraph) or a nursery center, etc. (meaning a nursery center, etc. prescribed in paragraph (5) of that Article; the same applies hereinafter in this paragraph) and that satisfies the requirements specified by Cabinet Order; referred to as the "transferor corporation" in this paragraph) intends to give the property, etc. prescribed in paragraph (3) pertaining to that transferor corporation (limited to property, etc. directly used for the business pertaining to that kindergarten or nursery center, etc.) to another public interest corporation, etc. (limited to a person listed in paragraph (1), item (i) that intends to establish an integrated center for early childhood education and care prescribed in paragraph (7) of that Article, a kindergarten, or a nursery center, etc. and that satisfies the requirements specified by Cabinet Order; referred to as the "transferee corporation" in this paragraph), and has submitted, by the day before the date of the gift, pursuant to the provisions of Cabinet Order, a document stating the date of the gift and other matters specified by Order of the Ministry of Finance to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment, on and after the date of the gift, the provisions of this Article apply by deeming that transferee corporation to be the public interest corporation, etc. pertaining to that specified gift, etc., and the assets that that transferee corporation has received by gift to be the property pertaining to that specified gift, etc.
特定贈与等を受けた公益法人等（第一項第一号に掲げる者であつて、幼稚園（就学前の子どもに関する教育、保育等の総合的な提供の推進に関する法律（平成十八年法律第七十七号）第二条第二項に規定する幼稚園をいう。以下この項において同じ。）又は保育所等（同条第五項に規定する保育所等をいう。以下この項において同じ。）を設置する者で政令で定める要件を満たすものに限る。以下この項において「譲渡法人」という。）が、当該譲渡法人に係る第三項に規定する財産等（当該幼稚園又は保育所等に係る事業の用に直接供されているものに限る。）を他の公益法人等（第一項第一号に掲げる者であつて、同条第七項に規定する幼保連携型認定こども園、幼稚園又は保育所等を設置しようとする者で政令で定める要件を満たすものに限る。以下この項において「譲受法人」という。）に贈与をしようとする場合において、当該贈与の日の前日までに、政令で定めるところにより、当該贈与の日その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長を経由して国税庁長官に提出したときは、当該贈与の日以後は、当該譲受法人は当該特定贈与等に係る公益法人等と、当該譲受法人がその贈与を受けた資産は当該特定贈与等に係る財産と、それぞれみなして、この条の規定を適用する。
Where the trustee of a public interest trust prescribed in paragraph (1), item (ii) that has received a specified gift, etc. (referred to as the "original trustee" in this paragraph) intends, due to an event listed in any of the following items (excluding such an event in the case where the approval under the second sentence of paragraph (1) may be revoked on the grounds of that event (limited to the case specified by Cabinet Order as a case where that approval may be revoked on the grounds that it is found that it would result in an unjust reduction of the burden of income tax on the income of the person who made that specified gift, etc., or on other grounds); referred to as "events ending the trustee's duties, etc." in paragraph (14)), to transfer the property, etc. prescribed in paragraph (3) pertaining to that original trustee to the person specified in each of those items according to the category of event listed therein (limited to a person who falls under the category of the trustee (limited to one who falls under the category of person listed in paragraph (1), item (ii)) of that public interest trust for which authorization under Article 12, paragraph (1) of the Act on Public Interest Trusts has been obtained for the appointment of a new trustee prescribed in that paragraph (referred to as a "new trustee" in item (i)) or for a change in the matters listed in the items of Article 7, paragraph (2) of that Act, or for which notification under the provisions of Article 14, paragraph (1) of that Act has been made for the appointment of a new trustee prescribed in the proviso to Article 12, paragraph (1) of that Act; referred to as the "successor trustee" in this paragraph), and has submitted, by the day before the date of that authorization or notification, pursuant to the provisions of Cabinet Order, a document stating the date of that authorization or notification and other matters specified by Order of the Ministry of Finance to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment, on and after the date of that authorization or notification, the provisions of this Article apply by deeming that successor trustee to be the public interest corporation, etc. pertaining to that specified gift, etc., and the assets transferred to that successor trustee to be the property pertaining to that specified gift, etc. In this case, if there are two or more original trustees, their presiding trustee must submit that document to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment.
特定贈与等を受けた第一項第二号に規定する公益信託の受託者（以下この項において「当初受託者」という。）が、次の各号に掲げる事由（当該事由により第一項後段の承認を取り消すことができる場合（当該特定贈与等をした者の所得に係る所得税の負担を不当に減少させる結果となると認められることその他の事由により当該承認を取り消すことができる場合として政令で定める場合に限る。）の当該事由を除く。第十四項において「任務終了事由等」という。）により当該当初受託者に係る第三項に規定する財産等を当該各号に掲げる事由の区分に応じ当該各号に定める者（公益信託に関する法律第十二条第一項に規定する新受託者（第一号において「新受託者」という。）の選任若しくは同法第七条第二項各号に掲げる事項の変更につき同法第十二条第一項の認可を受け、又は同項ただし書に規定する新受託者の選任につき同法第十四条第一項の規定による届出がされた当該公益信託の受託者（第一項第二号に掲げる者に該当する者に限る。）に該当するものに限る。以下この項において「引継受託者」という。）に移転しようとする場合において、当該認可又は届出の日の前日までに、政令で定めるところにより、当該認可又は届出の日その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長を経由して国税庁長官に提出したときは、当該認可又は届出の日以後は、当該引継受託者は当該特定贈与等に係る公益法人等と、当該引継受託者がその移転を受けた資産は当該特定贈与等に係る財産と、それぞれみなして、この条の規定を適用する。この場合において、当該当初受託者が二以上あるときは、その主宰受託者が当該書類を納税地の所轄税務署長を経由して国税庁長官に提出しなければならない。
termination of the duties of that original trustee: the new trustee;
merger of a corporation that is that original trustee: the corporation surviving the merger or the corporation incorporated through the merger;
当該当初受託者である法人の合併 当該合併後存続する法人又は当該合併により設立する法人
split of a corporation that is that original trustee: the corporation that succeeds to the rights and obligations as trustee through the split.
当該当初受託者である法人の分割 当該分割により受託者としての権利義務を承継する法人
Where the trustee of a public interest trust prescribed in paragraph (1), item (ii) that has received a specified gift, etc. (referred to as the "original public interest trust" in this paragraph) intends, upon the termination of the public interest trust (excluding the termination of that public interest trust in the case where the approval under the second sentence of paragraph (1) may be revoked on the grounds of the event pertaining to that termination (limited to the case specified by Cabinet Order as a case where that approval may be revoked on the grounds that it is found that it would result in an unjust reduction of the burden of income tax on the income of the person who made that specified gift, etc., or on other grounds)), to transfer the property, etc. prescribed in paragraph (3) pertaining to the trustee of that original public interest trust to another public interest corporation, etc. (limited to a person listed in paragraph (1), item (i) who falls under the category of person who is to be the vested right holder prescribed in Article 4, paragraph (2), item (iii) of the Act on Public Interest Trusts pertaining to that original public interest trust), or to make it the trust property of another public interest trust whose purpose is similar public interest work (limited to one whose trustee is a person listed in paragraph (1), item (ii) who falls under the category of person who is to be the vested right holder prescribed in paragraph (2), item (iii) of that Article pertaining to that original public interest trust), and has submitted, by the day before the date of termination of the public interest trust, pursuant to the provisions of Cabinet Order, a document stating the date of termination of the public interest trust and other matters specified by Order of the Ministry of Finance to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment, on and after the date of termination of the public interest trust, the provisions of this Article apply by deeming that other public interest corporation, etc. or the trustee of that other public interest trust (referred to as the "vested right holder" in this paragraph) to be the public interest corporation, etc. pertaining to that specified gift, etc., and the assets transferred to that vested right holder or accepted by it as the trust property of that other public interest trust to be the property pertaining to that specified gift, etc. In this case, if there are two or more trustees of that original public interest trust, their presiding trustee must submit that document to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment.
特定贈与等を受けた第一項第二号に規定する公益信託（以下この項において「当初公益信託」という。）の受託者が、公益信託の終了（当該公益信託の終了に係る事由により第一項後段の承認を取り消すことができる場合（当該特定贈与等をした者の所得に係る所得税の負担を不当に減少させる結果となると認められることその他の事由により当該承認を取り消すことができる場合として政令で定める場合に限る。）の当該公益信託の終了を除く。）により当該当初公益信託の受託者に係る第三項に規定する財産等を他の公益法人等（第一項第一号に掲げる者であつて、当該当初公益信託に係る公益信託に関する法律第四条第二項第三号に規定する帰属権利者となるべき者に該当するものに限る。）に移転し、又は類似の公益事務をその目的とする他の公益信託（その公益信託の受託者が第一項第二号に掲げる者であつて、当該当初公益信託に係る同条第二項第三号に規定する帰属権利者となるべき者に該当する者であるものに限る。）の信託財産としようとする場合において、当該公益信託の終了の日の前日までに、政令で定めるところにより、当該公益信託の終了の日その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長を経由して国税庁長官に提出したときは、当該公益信託の終了の日以後は、当該他の公益法人等又は当該他の公益信託の受託者（以下この項において「帰属権利者」という。）は当該特定贈与等に係る公益法人等と、当該帰属権利者がその移転を受け、又は当該他の公益信託の信託財産として受け入れた資産は当該特定贈与等に係る財産と、それぞれみなして、この条の規定を適用する。この場合において、当該当初公益信託の受託者が二以上あるときは、その主宰受託者が当該書類を納税地の所轄税務署長を経由して国税庁長官に提出しなければならない。
Where a public interest merger corporation prescribed in paragraph (6) has received a transfer of assets through a merger prescribed in that paragraph from a public interest corporation, etc. that has received a specified gift, etc. (limited to the case where that public interest corporation, etc. did not submit the document prescribed in that paragraph with regard to that transfer by the day before the date of the merger), if that public interest merger corporation has submitted, pursuant to the provisions of Cabinet Order, by the day before the day on which two months have elapsed from the day following the day on which it learned that those assets are property, etc. prescribed in paragraph (3) pertaining to that specified gift, etc., a document stating the date of the merger and other matters specified by Order of the Ministry of Finance to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment, notwithstanding the provisions of paragraph (6), on and after the date of the merger, the provisions of this Article apply by deeming that public interest merger corporation to be the public interest corporation, etc. pertaining to that specified gift, etc., and the assets transferred to that public interest merger corporation to be the property pertaining to that specified gift, etc.
第六項に規定する公益合併法人が、特定贈与等を受けた公益法人等から同項に規定する合併により資産の移転を受けた場合（当該公益法人等が当該移転につき同項に規定する書類を当該合併の日の前日までに提出しなかつた場合に限る。）において、当該公益合併法人が、政令で定めるところにより、当該資産が当該特定贈与等に係る第三項に規定する財産等であることを知つた日の翌日から二月を経過した日の前日までに、当該合併の日その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長を経由して国税庁長官に提出したときは、第六項の規定にかかわらず、当該合併の日以後は、当該公益合併法人は当該特定贈与等に係る公益法人等と、当該公益合併法人がその移転を受けた資産は当該特定贈与等に係る財産と、それぞれみなして、この条の規定を適用する。
The provisions of the preceding paragraph apply mutatis mutandis to the case where a successor corporation, etc. prescribed in paragraph (8) has received the property passed on prescribed in that paragraph by gift from the original corporation prescribed in that paragraph, or has accepted the property passed on prescribed in that paragraph as the trust property of the public interest trust prescribed in that paragraph (limited to the case where that original corporation did not submit the document prescribed in that paragraph with regard to that gift or to making it trust property by the day before the date of the gift or similar transfer prescribed in that paragraph); the case where a public interest corporation, etc. receiving the gift prescribed in paragraph (9) has received the property, etc. prescribed in that paragraph by gift from the specified general corporation prescribed in that paragraph, or has accepted the property, etc. prescribed in that paragraph as the trust property of the public interest trust prescribed in that paragraph (limited to the case where that specified general corporation did not submit the document prescribed in that paragraph with regard to that gift or to making it trust property by the day before the date of the gift or similar transfer prescribed in that paragraph); the case where a transferee corporation prescribed in paragraph (10) has received the property, etc. prescribed in that paragraph by gift from the transferor corporation prescribed in that paragraph (limited to the case where that transferor corporation did not submit the document prescribed in that paragraph with regard to that gift by the day before the date of the gift); and the case where a successor trustee prescribed in paragraph (11) has received a transfer of the property, etc. prescribed in that paragraph from the original trustee prescribed in that paragraph due to events ending the trustee's duties, etc. (limited to the case where that original trustee did not submit the document prescribed in that paragraph with regard to that transfer by the day before the date of the authorization or notification prescribed in that paragraph). In this case, when the provisions of the preceding paragraph apply mutatis mutandis to the case where that successor corporation, etc. has received that property passed on by gift from that original corporation or has accepted that property passed on as the trust property of that public interest trust, the phrase "the assets" in the preceding paragraph is deemed to be replaced with "the public interest assets passed on prescribed in paragraph (8)".
前項の規定は、第八項に規定する引継法人等が同項に規定する当初法人から同項に規定する引継財産の贈与を受けた場合又は同項に規定する引継財産を同項に規定する公益信託の信託財産として受け入れた場合（当該当初法人が当該贈与又は当該信託財産とすることにつき同項に規定する書類を同項に規定する贈与等の日の前日までに提出しなかつた場合に限る。）、第九項に規定する受贈公益法人等が同項に規定する特定一般法人から同項に規定する財産等の贈与を受けた場合又は同項に規定する財産等を同項に規定する公益信託の信託財産として受け入れた場合（当該特定一般法人が当該贈与又は当該信託財産とすることにつき同項に規定する書類を同項に規定する贈与等の日の前日までに提出しなかつた場合に限る。）、第十項に規定する譲受法人が同項に規定する譲渡法人から同項に規定する財産等の贈与を受けた場合（当該譲渡法人が当該贈与につき同項に規定する書類を当該贈与の日の前日までに提出しなかつた場合に限る。）及び第十一項に規定する引継受託者が同項に規定する当初受託者から任務終了事由等により同項に規定する財産等の移転を受けた場合（当該当初受託者が当該移転につき同項に規定する書類を同項に規定する認可又は届出の日の前日までに提出しなかつた場合に限る。）について準用する。この場合において、当該引継法人等が当該当初法人から当該引継財産の贈与を受けた場合又は当該引継財産を当該公益信託の信託財産として受け入れた場合について準用するときは、前項中「資産は」とあるのは、「第八項に規定する公益引継資産は」と読み替えるものとする。
The provisions of the second sentence of paragraph (5) apply mutatis mutandis to the case where the provisions of paragraphs (6) through (13) (including as applied mutatis mutandis pursuant to the preceding paragraph; the same applies hereinafter in this paragraph) apply, and the provisions of the second sentence of paragraph (8) apply mutatis mutandis to the specified general corporation referred to in paragraph (9), the transferor corporation referred to in paragraph (10), and the original corporation, specified general corporation, and transferor corporation referred to in the preceding paragraph in the case where the provisions of that paragraph apply. In this case, in the second sentence of paragraph (5) as applied mutatis mutandis to the case where the provisions of paragraph (10) or (13) apply to the transferee corporation referred to in paragraph (10) or the transferee corporation referred to in the preceding paragraph, the phrase "for that public interest purpose business" is deemed to be replaced with "for that public interest purpose business (limited to the business specified by Cabinet Order)", and the phrase "; and a public interest corporation, etc. that has submitted the document referred to in item (ii) must manage the specified replacement asset referred to in that item by the method referred to in that item" is deemed to be omitted.
第五項後段の規定は第六項から第十三項（前項において準用する場合を含む。以下この項において同じ。）までの規定を適用する場合について、第八項後段の規定は第九項の特定一般法人、第十項の譲渡法人並びに前項の規定を適用する場合における同項の当初法人、特定一般法人及び譲渡法人について、それぞれ準用する。この場合において、第十項の譲受法人又は前項の譲受法人について第十項又は第十三項の規定を適用する場合について準用する第五項後段中「当該公益目的事業の用」とあるのは「当該公益目的事業の用（政令で定める事業の用に限る。）」と、「とし、第二号の書類を提出した公益法人等は、同号の特定買換資産を、同号の方法により管理しなければならないものとする」とあるのは「とする」と読み替えるものとする。
Where a specified general corporation prescribed in paragraph (9) has received the authorization under Article 4 of the Public Interest Authorization Act, it must, within one month from the date on which it received that authorization, pursuant to the provisions of Cabinet Order, submit a document stating the name and location of that specified general corporation, its corporate number prescribed in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures, and other matters specified by Order of the Ministry of Finance to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment.
第九項に規定する特定一般法人が、公益認定法第四条の認定を受けた場合には、当該認定を受けた日から一月以内に、政令で定めるところにより、当該特定一般法人の名称、所在地及び行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第十六項に規定する法人番号その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長を経由して国税庁長官に提出しなければならない。
When the Commissioner of the National Tax Agency has granted the approval under the second sentence of paragraph (1), the Commissioner must notify the person who applied for that approval and the public interest corporation, etc. pertaining to that application to that effect; when the Commissioner has decided not to grant that approval or has revoked that approval pursuant to the provisions of paragraph (2), the Commissioner must notify the person who applied for that approval or the person who had received that approval to that effect; and when the Commissioner has revoked that approval pursuant to the provisions of paragraph (3), the Commissioner must notify the public interest corporation, etc. pertaining to that approval to that effect.
Where a public interest corporation, etc. that holds assets received by gift or bequest from an individual (including assets that fall under the category of substitute assets, replacement assets or specified replacement assets pertaining to those assets; referred to as "donated assets" in this paragraph) intends to receive the application of the provisions of paragraphs (5) through (12) with regard to the transfer of those donated assets, that public interest corporation, etc. may, pursuant to the provisions of Cabinet Order, request the Commissioner of the National Tax Agency to confirm that those donated assets are property, etc. prescribed in paragraph (3) pertaining to a specified gift, etc. pertaining to that public interest corporation, etc. In this case, that public interest corporation, etc. may request that confirmation with regard to those of the donated assets that pertain to a gift or bequest made on or after December 1, 2008 only where there is a disaster or other unavoidable reason for requesting that confirmation.
個人から贈与又は遺贈を受けた資産（当該資産に係る代替資産、買換資産又は特定買換資産に該当するものを含む。以下この項において「受贈資産」という。）を有する公益法人等が当該受贈資産の移転につき第五項から第十二項までの規定の適用を受けようとする場合には、当該公益法人等は、政令で定めるところにより、国税庁長官に対し、当該受贈資産が当該公益法人等に係る特定贈与等に係る第三項に規定する財産等であることの確認を求めることができる。この場合において、当該公益法人等が当該受贈資産のうち平成二十年十二月一日以後の贈与又は遺贈に係るものについてその確認を求めることができるのは、その確認を求めることにつき災害その他やむを得ない理由がある場合に限るものとする。
When the Commissioner of the National Tax Agency has been requested to give confirmation pursuant to the provisions of the preceding paragraph, the Commissioner must promptly respond to the public interest corporation, etc. pertaining to that confirmation.
With regard to the application of the provisions of Article 60, paragraph (2) of the Act on General Rules for National Taxes to the amount calculated pursuant to the provisions of Cabinet Order as the part of the amount of income tax payable by the person who applied for the approval under the second sentence of paragraph (1) or the person who had received that approval that pertains to the gift or bequest of the property pertaining to the relevant disposition, in the case where a decision not to grant that approval or a revocation under paragraph (2) has been made (where a revocation has been made, limited to the cases specified by Cabinet Order), or to the amount of income tax payable by the public interest corporation, etc. pertaining to that approval in the case where a revocation under paragraph (3) has been made (limited to the cases specified by Cabinet Order), the period prescribed in the main clause of that paragraph is, notwithstanding the provisions of that paragraph, the period from the day following the date on which notice of that decision or revocation was given until the date on which that amount is paid in full.
第一項後段の承認につき、その承認をしないことの決定若しくは第二項の取消しがあつた場合（当該取消しがあつた場合には、政令で定める場合に限る。）における当該承認を申請した者若しくは当該承認を受けていた者の納付すべき所得税の額で当該処分に係る財産の贈与若しくは遺贈に係るものとして政令で定めるところにより計算した金額又は第三項の取消しがあつた場合（政令で定める場合に限る。）における当該承認に係る公益法人等の納付すべき所得税の額についての国税通則法第六十条第二項の規定の適用については、同項本文に規定する期間は、同項の規定にかかわらず、当該決定又は取消しの通知をした日の翌日から当該金額を完納する日までの期間とする。
With regard to the application of the provisions of Article 78, paragraph (1) of the Income Tax Act or the provisions of Article 41-18-2 or Article 41-18-3 in the case where those provisions apply to a gift or bequest of property to which the provisions of paragraph (1) apply, the phrase "donations (excluding those made in connection with admission to a school)" in Article 78, paragraph (2) of that Act is deemed to be replaced with "donations (excluding, of those to which the provisions of Article 40, paragraph (1) of the Act on Special Measures Concerning Taxation (Tax Exemption for Capital Gains, etc. in the Case of Donation of Property to the State, etc.) apply, the part equivalent to the amount of timber income or the amount of capital gains calculated without deducting the special timber income deduction prescribed in Article 32, paragraph (3) or the special capital gain deduction prescribed in Article 33, paragraph (3), or to the amount of miscellaneous income, pertaining to the gift or bequest of the property prescribed in that paragraph, and those made in connection with admission to a school)"; the phrase "the person who made the donation" in Article 41-18-2, paragraph (1) is deemed to be replaced with "the part equivalent to the amount of timber income or the amount of capital gains calculated without deducting the special timber income deduction prescribed in Article 32, paragraph (3) of the Income Tax Act or the special capital gain deduction prescribed in Article 33, paragraph (3) of that Act, or to the amount of miscellaneous income, pertaining to the gift or bequest of the property prescribed in Article 40, paragraph (1), of those to which the provisions of that paragraph apply, and the person who made the donation"; and the phrase "the Income Tax Act" is deemed to be replaced with "that Act".
第一項の規定の適用を受ける財産の贈与又は遺贈について所得税法第七十八条第一項の規定又は第四十一条の十八の二若しくは第四十一条の十八の三の規定の適用がある場合におけるこれらの規定の適用については、同法第七十八条第二項中「寄附金（学校の入学に関してするものを除く。）」とあるのは「寄附金（租税特別措置法第四十条第一項（国等に対して財産を寄附した場合の譲渡所得等の非課税）の規定の適用を受けるもののうち同項に規定する財産の贈与又は遺贈に係る山林所得の金額若しくは譲渡所得の金額で第三十二条第三項に規定する山林所得の特別控除額若しくは第三十三条第三項に規定する譲渡所得の特別控除額を控除しないで計算した金額又は雑所得の金額に相当する部分及び学校の入学に関してするものを除く。）」と、第四十一条の十八の二第一項中「その寄附をした者」とあるのは「第四十条第一項の規定の適用を受けるもののうち同項に規定する財産の贈与又は遺贈に係る山林所得の金額若しくは譲渡所得の金額で所得税法第三十二条第三項に規定する山林所得の特別控除額若しくは同法第三十三条第三項に規定する譲渡所得の特別控除額を控除しないで計算した金額又は雑所得の金額に相当する部分並びにその寄附をした者」と、「所得税法」とあるのは「同法」とする。
Beyond what is provided for in paragraph (20), the procedures for the approval under the second sentence of paragraph (1), special provisions of Article 78 of the Income Tax Act concerning a gift or bequest deemed to have been made pursuant to the provisions of the second sentence of paragraph (2), special provisions concerning the application of the provisions of laws and regulations concerning income tax to a public interest corporation, etc. deemed to be the individual who made a gift or bequest pursuant to the provisions of the second sentence of paragraph (3), special provisions concerning the time of establishment of the tax liability for income tax of that public interest corporation, etc. (limited to one that undergoes a merger or dissolution (excluding dissolution by merger)), and other necessary matters concerning the application of the provisions of paragraphs (1) through (19) are specified by Cabinet Order.