The provisions of the preceding Article apply mutatis mutandis to the case where a special donee succeeding to management prescribed in Article 70-7-5, paragraph (2), item (vi) who receives the application of the provisions of paragraph (1) of that Article and who has acquired by gift special eligible gifted unlisted shares or similar interests prescribed in paragraph (1) of that Article is a person other than a presumptive heir who is a lineal descendant of the special donor (meaning the special donor prescribed in paragraph (1) of that Article who made that gift; the same applies hereinafter in this Article) (excluding a grandchild of that special donor, and limited to a person who is 18 years of age or older as of January 1 of that year), and that special donor is 60 years of age or older as of that day.
前条の規定は、贈与により第七十条の七の五第一項に規定する特例対象受贈非上場株式等を取得した同項の規定の適用を受ける同条第二項第六号に規定する特例経営承継受贈者が特例贈与者（その贈与をした同条第一項に規定する特例贈与者をいう。以下この条において同じ。）の直系卑属である推定相続人以外の者（その特例贈与者の孫を除き、その年一月一日において十八歳以上である者に限る。）であり、かつ、その特例贈与者が同日において六十歳以上の者である場合について準用する。