Article 69-4Special Provisions on Calculation of the Taxable Value for Inheritance Tax on Small-Scale Residential Land, etc.
第六十九条の四（小規模宅地等についての相続税の課税価格の計算の特例）
If the property acquired by an individual through inheritance or bequest includes, out of the residential land, etc. (meaning land or rights existing on land; the same applies in paragraph (3) and paragraph (5) of the following Article) that, immediately before the commencement of the succession, was used for the business (including that specified by Cabinet Order as being equivalent to a business; the same applies in paragraph (3)) of, or as the residence (including, where the land, etc. was not used as the residence of the decedent immediately before the commencement of the succession due to a reason specified by Cabinet Order as a reason that makes it impossible to use it as a residence (excluding where it is used for a purpose specified by Cabinet Order), the use as the residence of the decedent immediately before it ceased to be used as a residence due to that reason; the same applies in paragraph (3), item (ii)) of, the decedent pertaining to that inheritance or bequest or a relative of that decedent who shared the same livelihood with that decedent (referred to as a "decedent, etc." in paragraph (3)), and that is used as the site of a building or structure specified by Order of the Ministry of Finance, residential land, etc. specified by Cabinet Order (limited to residential land, etc. for specified business use, residential land, etc. for specified residential use, residential land, etc. for business use of a specified family company and residential land, etc. used for a leasing business; hereinafter referred to as "special eligible residential land, etc." in this Article), then, with regard to the special eligible residential land, etc. acquired by that individual, or a portion thereof, that has been selected, as provided by Cabinet Order, as land to which the provisions of this paragraph are to be applied, out of all the special eligible residential land, etc. pertaining to the persons who acquired property through that inheritance or bequest (hereinafter referred to as "selected residential land, etc. eligible for the special provisions" in this paragraph and the following paragraph), the value to be included in the taxable value for inheritance tax prescribed in Article 11-2 of the Inheritance Tax Act is, limited to that selected residential land, etc. eligible for the special provisions in the case where the area limit requirement is satisfied (referred to as "small-scale residential land, etc." in this paragraph), the amount calculated by multiplying the value of that small-scale residential land, etc. by the percentage specified in each of the following items according to the category of small-scale residential land, etc. listed in each of those items:
個人が相続又は遺贈により取得した財産のうちに、当該相続の開始の直前において、当該相続若しくは遺贈に係る被相続人又は当該被相続人と生計を一にしていた当該被相続人の親族（第三項において「被相続人等」という。）の事業（事業に準ずるものとして政令で定めるものを含む。同項において同じ。）の用又は居住の用（居住の用に供することができない事由として政令で定める事由により相続の開始の直前において当該被相続人の居住の用に供されていなかつた場合（政令で定める用途に供されている場合を除く。）における当該事由により居住の用に供されなくなる直前の当該被相続人の居住の用を含む。同項第二号において同じ。）に供されていた宅地等（土地又は土地の上に存する権利をいう。同項及び次条第五項において同じ。）で財務省令で定める建物又は構築物の敷地の用に供されているもののうち政令で定めるもの（特定事業用宅地等、特定居住用宅地等、特定同族会社事業用宅地等及び貸付事業用宅地等に限る。以下この条において「特例対象宅地等」という。）がある場合には、当該相続又は遺贈により財産を取得した者に係る全ての特例対象宅地等のうち、当該個人が取得をした特例対象宅地等又はその一部でこの項の規定の適用を受けるものとして政令で定めるところにより選択をしたもの（以下この項及び次項において「選択特例対象宅地等」という。）については、限度面積要件を満たす場合の当該選択特例対象宅地等（以下この項において「小規模宅地等」という。）に限り、相続税法第十一条の二に規定する相続税の課税価格に算入すべき価額は、当該小規模宅地等の価額に次の各号に掲げる小規模宅地等の区分に応じ当該各号に定める割合を乗じて計算した金額とする。
small-scale residential land, etc. that is residential land, etc. for specified business use, small-scale residential land, etc. that is residential land, etc. for specified residential use and small-scale residential land, etc. that is residential land, etc. for business use of a specified family company: 20 percent;
特定事業用宅地等である小規模宅地等、特定居住用宅地等である小規模宅地等及び特定同族会社事業用宅地等である小規模宅地等 百分の二十
small-scale residential land, etc. that is residential land, etc. used for a leasing business: 50 percent.
The area limit requirement prescribed in the preceding paragraph is the requirement specified in each of the following items according to the category of selected residential land, etc. eligible for the special provisions listed in each of those items pertaining to the persons who acquired special eligible residential land, etc. through that inheritance or bequest:
selected residential land, etc. eligible for the special provisions that is residential land, etc. for specified business use or residential land, etc. for business use of a specified family company (referred to as "residential land, etc. for specified business use or similar use" in item (iii), (a)): the total area of that selected residential land, etc. eligible for the special provisions is 400 square meters or less;
特定事業用宅地等又は特定同族会社事業用宅地等（第三号イにおいて「特定事業用等宅地等」という。）である選択特例対象宅地等 当該選択特例対象宅地等の面積の合計が四百平方メートル以下であること。
selected residential land, etc. eligible for the special provisions that is residential land, etc. for specified residential use: the total area of that selected residential land, etc. eligible for the special provisions is 330 square meters or less;
selected residential land, etc. eligible for the special provisions that is residential land, etc. used for a leasing business: the total of the areas calculated pursuant to the provisions of (a), (b) and (c) below is 200 square meters or less.
if there is selected residential land, etc. eligible for the special provisions that is residential land, etc. for specified business use or similar use, the area obtained by multiplying the total area of that selected residential land, etc. eligible for the special provisions by 200/400;
if there is selected residential land, etc. eligible for the special provisions that is residential land, etc. for specified residential use, the area obtained by multiplying the total area of that selected residential land, etc. eligible for the special provisions by 200/330;
In this Article, the meanings of the terms listed in the following items are as prescribed respectively 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。
residential land, etc. for specified business use: Residential land, etc. that was used for the business of a decedent, etc. (excluding real property leasing business and other businesses specified by Cabinet Order; hereinafter the same applies in this item and item (iii)) and that has been acquired through inheritance or bequest by a relative of that decedent (including an heir of that relative who has acquired that residential land, etc. from that relative through inheritance or bequest; the same applies in (a) and item (iv) (excluding (b))) who satisfies either of the following requirements (excluding residential land, etc. that was newly used for a business within three years before the commencement of the succession (excluding that used for the business of a decedent, etc. who had been conducting a business of a scale specified by Cabinet Order or more), and limited to the portion specified by Cabinet Order);
that relative has taken over the business of the decedent that was conducted on that residential land, etc. during the period from the time of the commencement of the succession until the due date for filing the return under the provisions of Article 27, 29 or 31, paragraph (2) of the Inheritance Tax Act (hereinafter referred to as the "return due date" in this paragraph), has continued to hold that residential land, etc. until the return due date, and is conducting that business;
that relative of the decedent is a person who shared the same livelihood with the decedent, has continued to hold that residential land, etc. from the time of the commencement of the succession until the return due date (or, if that relative dies before the return due date, the date of death; hereinafter the same applies in this paragraph, except in item (iv), (a)), and has continued to use that residential land, etc. for the relative's own business from before the commencement of the succession until the return due date.
residential land, etc. for specified residential use: Residential land, etc. that was used as the residence of a decedent, etc. (or, if there are two or more such pieces of residential land, etc., limited to the residential land, etc. specified by Cabinet Order) and that has been acquired through inheritance or bequest by the spouse of that decedent or by a relative of that decedent (excluding the spouse of that decedent; hereinafter the same applies in this item) who satisfies any of the following requirements (limited to the portion specified by Cabinet Order);
that relative was a person who, immediately before the commencement of the succession, resided in a building that stood on that residential land, etc. and was used as the residence of the decedent (limited to the portion specified by Cabinet Order as the portion used as the residence of the decedent, the spouse of the decedent or that relative), has continued to hold that residential land, etc. from the time of the commencement of the succession until the return due date, and resides in that building;
that relative (limited to a person who has acquired residential land, etc. used as the residence of the decedent and who is specified by Order of the Ministry of Finance) satisfies all of the following requirements (limited to the case where there is no spouse of the decedent and no relative specified by Cabinet Order who resided, immediately before the commencement of the succession, in the house used as the residence of the decedent):
当該親族（当該被相続人の居住の用に供されていた宅地等を取得した者であつて財務省令で定めるものに限る。）が次に掲げる要件の全てを満たすこと（当該被相続人の配偶者又は相続開始の直前において当該被相続人の居住の用に供されていた家屋に居住していた親族で政令で定める者がいない場合に限る。）。
the relative has not resided, within three years before the commencement of the succession, in a house located in the area where the Inheritance Tax Act is in force that is owned by that relative, the spouse of that relative, a relative within the third degree of kinship of that relative, or a corporation specified by Cabinet Order as a corporation having a special relationship with that relative (excluding the house used as the residence of the decedent immediately before the commencement of the succession);
相続開始前三年以内に相続税法の施行地内にある当該親族、当該親族の配偶者、当該親族の三親等内の親族又は当該親族と特別の関係がある法人として政令で定める法人が所有する家屋（相続開始の直前において当該被相続人の居住の用に供されていた家屋を除く。）に居住したことがないこと。
the relative has never owned, at any time before the commencement of the succession, the house in which the relative resides at the time of the commencement of the succession of the decedent;
当該被相続人の相続開始時に当該親族が居住している家屋を相続開始前のいずれの時においても所有していたことがないこと。
the relative has continued to hold that residential land, etc. from the time of the commencement of the succession until the return due date.
that relative was a person who shared the same livelihood with the decedent, has continued to hold that residential land, etc. from the time of the commencement of the succession until the return due date, and has continued to use that residential land, etc. as the relative's own residence from before the commencement of the succession until the return due date.
residential land, etc. for business use of a specified family company: residential land, etc. that was, immediately before the commencement of the succession, used for the business of a corporation in which the total number of shares or the total amount of capital contributions held by the decedent, the decedent's relatives and other persons having a special relationship with the decedent as specified by Cabinet Order exceeds five-tenths of the total number of issued shares or the total amount of capital contributions of the corporation pertaining to those shares or capital contributions, which a relative of the decedent (limited to a person specified by Order of the Ministry of Finance) who acquired the residential land, etc. by inheritance or bequest has continued to hold from the time of the commencement of the succession until the return due date, and which has continued to be used for the business of that corporation until the return due date (limited to the portion specified by Cabinet Order);
residential land, etc. used for a leasing business: residential land, etc. that was used for the business of the decedent, etc. (limited to a real property leasing business and other businesses specified by Cabinet Order; referred to as a "leasing business" in this item), which a relative of the decedent who satisfies either of the following requirements has acquired by inheritance or bequest (excluding residential land, etc. for business use of a specified family company and residential land, etc. newly used for a leasing business within three years before the commencement of the succession (excluding residential land, etc. used for the leasing business of a decedent, etc. who had continuously conducted a leasing business specified by Cabinet Order for more than three years until the date of the commencement of the succession), and limited to the portion specified by Cabinet Order).
貸付事業用宅地等 被相続人等の事業（不動産貸付業その他政令で定めるものに限る。以下この号において「貸付事業」という。）の用に供されていた宅地等で、次に掲げる要件のいずれかを満たす当該被相続人の親族が相続又は遺贈により取得したもの（特定同族会社事業用宅地等及び相続開始前三年以内に新たに貸付事業の用に供された宅地等（相続開始の日まで三年を超えて引き続き政令で定める貸付事業を行つていた被相続人等の当該貸付事業の用に供されたものを除く。）を除き、政令で定める部分に限る。）をいう。
the relative has taken over the decedent's leasing business relating to the residential land, etc. during the period from the time of the commencement of the succession until the return due date, has continued to hold the residential land, etc. until the return due date, and is using it for that leasing business;
the relative of the decedent is a person who shared living expenses with the decedent, has continued to hold the residential land, etc. from the time of the commencement of the succession until the return due date, and has continued to use the residential land, etc. for the relative's own leasing business from before the commencement of the succession until the return due date.
The provisions of paragraph (1) do not apply to special eligible residential land, etc. that has not been divided by the co-heirs or universal legatees by the due date for filing the return under Article 27 of the Inheritance Tax Act relating to the inheritance or bequest referred to in that paragraph (referred to as the "return due date" in this paragraph); provided, however, that this does not apply to the divided special eligible residential land, etc. in the case where the undivided special eligible residential land, etc. is divided within three years from the return due date (or, in the case where there are unavoidable circumstances specified by Cabinet Order, such as the filing of an action concerning the inheritance or bequest, for the special eligible residential land, etc. not having been divided before the expiration of that period, and the approval of the district director with jurisdiction over the place for tax payment has been obtained pursuant to the provisions of Cabinet Order, within four months from the day following the day specified by Cabinet Order as the day on which the division of the special eligible residential land, etc. became possible) (excluding the case where a person who has acquired property by the inheritance or bequest is subject to the provisions of paragraph (1) of the following Article).
第一項の規定は、同項の相続又は遺贈に係る相続税法第二十七条の規定による申告書の提出期限（以下この項において「申告期限」という。）までに共同相続人又は包括受遺者によつて分割されていない特例対象宅地等については、適用しない。ただし、その分割されていない特例対象宅地等が申告期限から三年以内（当該期間が経過するまでの間に当該特例対象宅地等が分割されなかつたことにつき、当該相続又は遺贈に関し訴えの提起がされたことその他の政令で定めるやむを得ない事情がある場合において、政令で定めるところにより納税地の所轄税務署長の承認を受けたときは、当該特例対象宅地等の分割ができることとなつた日として政令で定める日の翌日から四月以内）に分割された場合（当該相続又は遺贈により財産を取得した者が次条第一項の規定の適用を受けている場合を除く。）には、その分割された当該特例対象宅地等については、この限りでない。
The provisions of Article 32, paragraph (1) of the Inheritance Tax Act apply mutatis mutandis to the case referred to in the proviso to the preceding paragraph and other cases specified by Cabinet Order as cases where the provisions of paragraph (1) have not been applied to the special eligible residential land, etc. that has already been divided. In this case, the necessary technical replacement of terms is specified by Cabinet Order.
The provisions of paragraph (1) do not apply to residential land, etc. for specified business use that has been acquired by inheritance or bequest (including acquisition in the case where it is deemed to have been acquired by inheritance or bequest pursuant to the provisions of Article 70-6-9, paragraph (1) (including as applied by replacing terms pursuant to the provisions of paragraph (2) of that Article)) from the donor prescribed in Article 70-6-8, paragraph (1) relating to a special business donee prescribed in paragraph (2), item (ii) of that Article to whom the provisions of paragraph (1) of that Article have been applied, or to residential land, etc. for specified business use that has been acquired by inheritance or bequest from the decedent prescribed in Article 70-6-10, paragraph (1) relating to a special business heir, etc. prescribed in paragraph (2), item (ii) of that Article to whom the provisions of paragraph (1) of that Article apply.
第一項の規定は、第七十条の六の八第一項の規定の適用を受けた同条第二項第二号に規定する特例事業受贈者に係る同条第一項に規定する贈与者から相続又は遺贈により取得（第七十条の六の九第一項（同条第二項の規定により読み替えて適用する場合を含む。）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場合における当該取得を含む。）をした特定事業用宅地等及び第七十条の六の十第一項の規定の適用を受ける同条第二項第二号に規定する特例事業相続人等に係る同条第一項に規定する被相続人から相続又は遺贈により取得をした特定事業用宅地等については、適用しない。
The provisions of paragraph (1) apply only if a person seeking the application of the provisions of that paragraph states in the return under Article 27 or Article 29 of the Inheritance Tax Act relating to the inheritance or bequest (including a return filed after the due date relating to those returns and an amended return relating to those returns; referred to as an "inheritance tax return" in the following paragraph) that the person seeks the application of the provisions of paragraph (1), and attaches to it a written statement concerning the calculation under the provisions of that paragraph and other documents specified by Order of the Ministry of Finance.
Even in the case where no inheritance tax return has been filed, or where an inheritance tax return without the statement or attachment referred to in the preceding paragraph has been filed, if the district director finds that there were unavoidable circumstances for the failure to file, or to make the statement or attachment, the district director may apply the provisions of paragraph (1), but only in the case where there has been a submission of a document containing that statement and of the documents specified by Order of the Ministry of Finance referred to in that paragraph.
With regard to the application of the provisions of Article 41, paragraph (2) of the Inheritance Tax Act as applied mutatis mutandis pursuant to Article 48-2, paragraph (6) of that Act in the case where the provisions of paragraph (1) are applied to small-scale residential land, etc. prescribed in that paragraph, the phrase "excluding property" in that paragraph is deemed to be replaced with "excluding property and small-scale residential land, etc. prescribed in Article 69-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) (Special Provisions on Calculation of Taxable Value for Inheritance Tax on Small-Scale Residential Land, etc.) to which the provisions of that paragraph have been applied".
第一項に規定する小規模宅地等について、同項の規定の適用を受ける場合における相続税法第四十八条の二第六項において準用する同法第四十一条第二項の規定の適用については、同項中「財産を除く」とあるのは、「財産及び租税特別措置法（昭和三十二年法律第二十六号）第六十九条の四第一項（小規模宅地等についての相続税の課税価格の計算の特例）の規定の適用を受けた同項に規定する小規模宅地等を除く」とする。
Beyond what is provided for in paragraph (4) through the preceding paragraph, necessary matters concerning the application of paragraph (1) are specified by Cabinet Order.