Article 70Exemption from Inheritance Tax, etc. in the Case of a Gift of Inherited Property to the State, etc.
第七十条（国等に対して相続財産を贈与した場合等の相続税の非課税等）
In the case where a person who has acquired property by inheritance or bequest has given all or part of that property by gift, by the due date for filing the return under Article 27, paragraph (1) or Article 29, paragraph (1) of the Inheritance Tax Act relating to that inheritance or bequest (or, for property acquired due to the occurrence of a reason prescribed in Article 4, paragraph (1) or (2) of that Act after the filing of those returns, the return under Article 31, paragraph (2) of that Act relating to that acquisition), to the State or a local government, or to a corporation, from among incorporated public interest associations, incorporated public interest foundations and other corporations conducting business for public interest purposes, that is specified by Cabinet Order as one that contributes significantly to the promotion of education or science, the improvement of culture, contribution to social welfare or other enhancement of the public interest, the value of the property so given by gift is not included in the basis for calculating the taxable value for inheritance tax relating to that inheritance or bequest, except in the case where it is found that the gift would result in an unjust reduction of the burden of inheritance tax or gift tax on the person who made the gift, that person's relatives or other persons having a special relationship with those persons as prescribed in Article 64, paragraph (1) of that Act.
相続又は遺贈により財産を取得した者が、当該財産の全部又は一部を当該相続又は遺贈に係る相続税法第二十七条第一項又は第二十九条第一項の規定による申告書（これらの申告書の提出後において同法第四条第一項又は第二項に規定する事由が生じたことにより取得した財産については、その取得に係る同法第三十一条第二項の規定による申告書）の提出期限までに国若しくは地方公共団体又は公益社団法人若しくは公益財団法人その他の公益を目的とする事業を行う法人のうち、教育若しくは科学の振興、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ものとして政令で定めるものに贈与をした場合には、当該贈与により当該贈与をした者又はその親族その他これらの者と同法第六十四条第一項に規定する特別の関係がある者の相続税又は贈与税の負担が不当に減少する結果となると認められる場合を除き、当該贈与をした財産の価額は、当該相続又は遺贈に係る相続税の課税価格の計算の基礎に算入しない。
In the case where a corporation specified by Cabinet Order prescribed in the preceding paragraph that has received the gift referred to in that paragraph ceases to fall under the category of corporation specified by Cabinet Order prescribed in that paragraph by the day on which two years have elapsed from the date of the gift, or in the case where it does not use the property acquired by the gift for its business for public interest purposes by that day or ceases to so use it, the value of that property is, notwithstanding the provisions of that paragraph, included in the basis for calculating the taxable value for inheritance tax relating to the inheritance or bequest referred to in that paragraph.
In the case where a person who has acquired property by inheritance or bequest has expended all or part of that property, by the due date for filing the return prescribed in paragraph (1), in order to make it trust property of a public interest trust prescribed in Article 2, paragraph (1), item (i) of the Act on Public Interest Trusts (referred to as a "public interest trust" in the following paragraph), the value of the property so expended is not included in the basis for calculating the taxable value for inheritance tax relating to that inheritance or bequest, except in the case where it is found that the expenditure would result in an unjust reduction of the burden of inheritance tax or gift tax on the person who made the expenditure, that person's relatives or other persons having a special relationship with those persons as prescribed in Article 64, paragraph (1) of the Inheritance Tax Act.
相続又は遺贈により財産を取得した者が、当該財産の全部又は一部を第一項に規定する申告書の提出期限までに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（次項において「公益信託」という。）の信託財産とするために支出をした場合には、当該支出により当該支出をした者又はその親族その他これらの者と相続税法第六十四条第一項に規定する特別の関係がある者の相続税又は贈与税の負担が不当に減少する結果となると認められる場合を除き、当該支出をした財産の価額は、当該相続又は遺贈に係る相続税の課税価格の計算の基礎に算入しない。
In the case where a public interest trust that has accepted the property referred to in the preceding paragraph terminates (excluding termination by a merger of trusts) by the day on which two years have elapsed from the date of the acceptance, or in the case where the trustee of that public interest trust does not use that property for its public interest trust affairs (meaning public interest trust affairs prescribed in Article 7, paragraph (3), item (iv) of the Act on Public Interest Trusts) by that day or ceases to so use it, the value of that property is, notwithstanding the provisions of the preceding paragraph, included in the basis for calculating the taxable value for inheritance tax relating to the inheritance or bequest referred to in that paragraph.
The provisions of paragraph (1) or (3) do not apply unless a person seeking the application of those provisions states, in the return prescribed in paragraph (1) relating to the inheritance or bequest referred to in those provisions, that the person seeks the application of those provisions, and attaches to it a written statement of the property given by the gift referred to in that paragraph or expended by the expenditure referred to in paragraph (3) and other documents specified by Order of the Ministry of Finance.
A person who has filed a return relating to the inheritance or bequest prescribed in paragraph (1) or (3) with the application of those provisions (including that person's heirs and universal legatees) must, in the case where a reason prescribed in paragraph (2) or (4) has arisen with regard to property to which those provisions were applied, file an amended return within four months from the day following the day on which two years have elapsed as prescribed in those provisions, and pay, within that time limit, the amount of tax payable upon the filing of that amended return.
In the case where a person to whom the provisions of paragraph (1) or (3) have been applied is required to file a return under Article 27 or Article 29 of the Inheritance Tax Act because the value of property to which those provisions were applied has come to be included in the taxable value for inheritance tax as a result of the occurrence of a reason prescribed in paragraph (2) or (4) with regard to that property, the person must file a return filed after the due date within four months from the day following the day on which two years have elapsed as prescribed in paragraph (2) or (4), and pay, within that time limit, the amount of tax payable upon the filing of that return filed after the due date.
In the case where a person required to file a return pursuant to the provisions of the preceding two paragraphs has not filed that return, the district director is to make a reassessment under the provisions of Article 24 or Article 26 of the Act on General Rules for National Taxes or a determination under the provisions of Article 25 of that Act with regard to the taxable value, the amount of inheritance tax and other matters that should have been stated in that return.
前二項の規定により申告書を提出すべき者がこれらの申告書を提出しなかつた場合には、税務署長は、これらの申告書に記載すべきであつた課税価格、相続税額その他の事項につき国税通則法第二十四条若しくは第二十六条の規定による更正又は同法第二十五条の規定による決定を行う。
The provisions of Article 69-3, paragraph (4) apply mutatis mutandis to an amended return under the provisions of paragraph (6) and a reassessment referred to in the preceding paragraph (limited to one relating to a person required to file that return), and the provisions of paragraph (5) of that Article apply mutatis mutandis to a return filed after the due date under the provisions of paragraph (7) and a reassessment (limited to one relating to a person required to file that return) or determination referred to in the preceding paragraph, respectively. In this case, the phrase "Article 69-3, paragraph (1)" in paragraph (4), item (ii) of that Article is deemed to be replaced with "Article 70, paragraph (6)", the phrase "Article 27" with "Article 27 or Article 29", and the phrase "Article 69-3, paragraph (2)" in paragraph (5), item (ii) of that Article with "Article 70, paragraph (7)".
第六十九条の三第四項の規定は、第六項の規定による修正申告書及び前項の更正（当該申告書を提出すべき者に係るものに限る。）について、同条第五項の規定は、第七項の規定による期限後申告書及び前項の更正（当該申告書を提出すべき者に係るものに限る。）又は決定について、それぞれ準用する。この場合において、同条第四項第二号中「第六十九条の三第一項」とあるのは「第七十条第六項」と、「第二十七条」とあるのは「第二十七条又は第二十九条」と、同条第五項第二号中「第六十九条の三第二項」とあるのは「第七十条第七項」と読み替えるものとする。
The provisions of paragraphs (1), (2) and (5) through the preceding paragraph apply mutatis mutandis in the case where a person who has acquired property by inheritance or bequest has given all or part of that property by gift, by the due date for filing the return prescribed in paragraph (1), to a certified specified nonprofit corporation prescribed in Article 2, paragraph (3) of the Act on Promotion of Specified Non-profit Activities, in connection with a business relating to specified non-profit activities prescribed in paragraph (1) of that Article conducted by that certified specified nonprofit corporation. In this case, the phrase "the provisions of that paragraph" in paragraph (2) is deemed to be replaced with "the provisions of the preceding paragraph as applied mutatis mutandis pursuant to paragraph (10)", the phrase "paragraph (1) or (3)" in paragraph (5) with "paragraph (1) as applied mutatis mutandis pursuant to paragraph (10)", and the phrase "given by the gift referred to in that paragraph or expended by the expenditure referred to in paragraph (3)" with "given by the gift referred to in paragraph (10)".