Article 40-3-2Special Provisions on Taxation in the Case of Gift of Assets Based on a Debt Workout Plan
第四十条の三の二（債務処理計画に基づき資産を贈与した場合の課税の特例）
Where an individual who is a director or a member executing the business of a domestic corporation that falls under the category of small and medium sized enterprise prescribed in Article 42-4, paragraph (19), item (vii) and who has a guarantee obligation pertaining to the guarantee of the debts of that domestic corporation has, during the period from April 1, 2013 to March 31, 2028, given to that domestic corporation an asset held by that individual (excluding securities) on which a right of lease, a right of loan for use, or any other right for the purpose of using or deriving profit from an asset has been established and that right is actually being used for the business of that domestic corporation (where there is a part of that asset or right that is used for purposes other than the business of that domestic corporation, limited to the part specified by Cabinet Order as the part used for the business of that domestic corporation; the same applies hereinafter in this Article), based on a plan concerning debt workout formulated for that domestic corporation that satisfies the requirements specified by Cabinet Order, such as having been formulated based on generally published rules concerning the procedures for carrying out debt workouts (referred to as a "debt workout plan" in this paragraph), then, only if the following requirements are satisfied, with regard to the application of the provisions of Article 59, paragraph (1), item (i) of the Income Tax Act, the gift of that asset is deemed not to have been made:
第四十二条の四第十九項第七号に規定する中小企業者に該当する内国法人の取締役又は業務を執行する社員である個人で当該内国法人の債務の保証に係る保証債務を有するものが、当該個人の有する資産（有価証券を除く。）で当該資産に設定された賃借権、使用貸借権その他資産の使用又は収益を目的とする権利が現に当該内国法人の事業の用に供されているもの（当該資産又は権利のうちに当該内国法人の事業の用以外の用に供されている部分がある場合には、当該内国法人の事業の用に供されている部分として政令で定める部分に限る。以下この条において同じ。）を、当該内国法人について策定された債務処理に関する計画で一般に公表された債務処理を行うための手続に関する準則に基づき策定されていることその他の政令で定める要件を満たすもの（以下この項において「債務処理計画」という。）に基づき、平成二十五年四月一日から令和十年三月三十一日までの間に当該内国法人に贈与した場合には、次に掲げる要件を満たしているときに限り、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、当該資産の贈与がなかつたものとみなす。
that individual has, based on that debt workout plan, performed part of the guarantee obligation pertaining to the guarantee of the debts of that domestic corporation;
当該個人が、当該債務処理計画に基づき、当該内国法人の債務の保証に係る保証債務の一部を履行していること。
it is expected in that debt workout plan that, even after the gift of assets to that domestic corporation made based on that debt workout plan and the performance of part of the guarantee obligation referred to in the preceding item, that individual will have a guarantee obligation pertaining to the guarantee of the debts of that domestic corporation;
it is provided in that debt workout plan that that domestic corporation will use those assets for its business after receiving the gift of those assets;
当該内国法人が、当該資産の贈与を受けた後に、当該資産をその事業の用に供することが当該債務処理計画において定められていること。
any of the following requirements is satisfied:
次に掲げる要件のいずれかを満たすこと。
with regard to a loan of business funds that that domestic corporation received from a financial institution prescribed in Article 2, paragraph (1) of the Act on Temporary Measures to Facilitate Financing for Small and Medium Sized Enterprises, etc. (Act No. 96 of 2009), the terms and conditions have been changed during the period from the date of enforcement of that Act to March 31, 2016 in order to reduce the burden of repaying the debts pertaining to that loan;
当該内国法人が中小企業者等に対する金融の円滑化を図るための臨時措置に関する法律（平成二十一年法律第九十六号）第二条第一項に規定する金融機関から受けた事業資金の貸付けにつき、当該貸付けに係る債務の弁済の負担を軽減するため、同法の施行の日から平成二十八年三月三十一日までの間に条件の変更が行われていること。
where that debt workout plan was formulated on or after April 1, 2016, that domestic corporation did not fall under any of the following before that date:
当該債務処理計画が平成二十八年四月一日以後に策定されたものである場合においては、当該内国法人が同日前に次のいずれにも該当しないこと。
a corporation that was subject to a decision to support revitalization prescribed in Article 25, paragraph (4) of the Act on Regional Economy Vitalization Corporation of Japan (Act No. 63 of 2009);
株式会社地域経済活性化支援機構法（平成二十一年法律第六十三号）第二十五条第四項に規定する再生支援決定の対象となつた法人
a corporation that was subject to a decision to provide support prescribed in Article 19, paragraph (4) of the Act on the Great East Japan Earthquake Business Revitalization Support Corporation (Act No. 113 of 2011);
株式会社東日本大震災事業者再生支援機構法（平成二十三年法律第百十三号）第十九条第四項に規定する支援決定の対象となつた法人
a corporation that is the obligor of a claim that is partnership property of an industrial revitalization organization prescribed in Article 59, paragraph (1) of the Act on the Great East Japan Earthquake Business Revitalization Support Corporation;
株式会社東日本大震災事業者再生支援機構法第五十九条第一項に規定する産業復興機構の組合財産である債権の債務者である法人
beyond the corporations listed in 1. through 3., a corporation specified by Order of the Ministry of Finance.
（１）から（３）までに掲げる法人のほか、財務省令で定める法人
The provisions of the preceding paragraph apply only if the final return contains a statement to the effect that the individual is to receive the application of the provisions of that paragraph, and a document stating the type of the assets given as referred to in that paragraph and other matters specified by Order of the Ministry of Finance and a document specified by Order of the Ministry of Finance as a document certifying that the requirements listed in the items of that paragraph are satisfied are attached thereto.
Even where no final return has been filed or a final return without the statement or attachment referred to in the preceding paragraph has been filed, the district director may, if the district director finds that there are unavoidable circumstances for the failure to file or to provide the statement or attachment, apply the provisions of paragraph (1) only if a document containing that statement and the document referred to in that paragraph are submitted.