Article 70-10Special Provisions on Deferred Payment, etc. of Inheritance Tax Relating to Real Property, etc.
第七十条の十（不動産等に係る相続税の延納等の特例）
Where the district director grants permission for deferred payment of the amount of inheritance tax under the provisions of Article 38, paragraph (1) of the Inheritance Tax Act, if the proportion of the total value of real property, depreciable assets prescribed in Article 2, paragraph (1), item (xix) of the Income Tax Act that had been used for the business of the decedent relating to that inheritance, and other property specified by Cabinet Order (referred to as the "value of real property, etc." hereinafter in this Article) in the value of taxable inherited property prescribed in Article 70-8-2, paragraph (1) is three-quarters or more, the district director may, upon application by the person liable for tax and notwithstanding the provisions of Article 38, paragraph (1) of the Inheritance Tax Act, set the deferred payment period for the portion of tax calculated pursuant to the provisions of Cabinet Order as corresponding to that value of real property, etc., out of the amount of inheritance tax for which that deferred payment is permitted (referred to as the "tax amount attributable to real property, etc." in the following paragraph and paragraph (3)), at a period within 20 years (or, if the deferred tax amount prescribed in that paragraph is less than 2,000,000 yen, within the number of years equivalent to the number obtained by dividing that deferred tax amount by 100,000 yen (or, if that number has a fraction of less than one, the number with that fraction counted as one)).
税務署長は、相続税法第三十八条第一項の規定により相続税額について延納の許可をする場合において、第七十条の八の二第一項に規定する課税相続財産の価額のうちに不動産、所得税法第二条第一項第十九号に規定する減価償却資産で当該相続に係る被相続人の事業の用に供されていたものその他政令で定める財産の価額の合計額（以下この条において「不動産等の価額」という。）の占める割合が四分の三以上であるときは、当該延納を許可する相続税額のうち当該不動産等の価額に対応するものとして政令で定めるところにより計算した部分の税額（次項及び第三項において「不動産等部分の税額」という。）に係る延納期間については、納税義務者の申請により、相続税法第三十八条第一項の規定にかかわらず、二十年以内（同項に規定する延納税額が二百万円未満であるときは、当該延納税額を十万円で除して得た数（その数に一未満の端数があるときは、これを一とする。）に相当する年数以内）とすることができる。
In the case where the proportion of the value of real property, etc. in the value of taxable inherited property prescribed in the preceding paragraph is three-quarters or more, with regard to the application of the provisions of Article 52, paragraph (1) of the Inheritance Tax Act to the tax amount attributable to real property, etc. out of that deferred tax amount, the phrase "5.4 percent per annum" in item (i), (a) of that paragraph is deemed to be replaced with "3.6 percent per annum".
The provisions of Article 52, paragraph (3) of the Inheritance Tax Act apply mutatis mutandis to the case where the amount of inheritance tax for which permission for deferred payment has been granted includes both the tax amount attributable to real property, etc. and the tax on the other portion.
相続税法第五十二条第三項の規定は、延納の許可を受けた相続税額のうちに不動産等部分の税額とその他の部分の税額とがある場合について準用する。
A person seeking the application of the provisions of paragraph (1) or (2) must attach, to the written application prescribed in Article 39, paragraph (1) of the Inheritance Tax Act, a written statement of the real property, depreciable assets and other property prescribed in paragraph (1), and submit it to the district director with jurisdiction over the place for tax payment.
The provisions of the preceding paragraphs apply mutatis mutandis to the deferred payment and interest tax relating to the amount of inheritance tax to be paid under the permission for deferred payment by a person who has received that permission under the provisions of Article 44, paragraph (1) or Article 47, paragraph (1) of the Inheritance Tax Act and for whom the proportion of the value of real property, etc. in the value of taxable inherited property prescribed in paragraph (1) is three-quarters or more.