①In the case where an individual engaged in agriculture who is specified by Cabinet Order (referred to as a "donor" hereinafter through Article 70-5) has given, as a gift, to one person among the presumptive heirs of that donor specified by Cabinet Order, all of the farmland used for that agriculture (excluding farmland that falls under specified farmland, etc. in an urbanization promotion area, and farmland specified by Cabinet Order among farmland pertaining to a survey of intention to use (meaning a survey of intention to use prescribed in Article 32, paragraph (1) of the Cropland Act under the provisions of Article 32, paragraph (1) or Article 33, paragraph (1) of that Act; the same applies in item (i)); the same applies hereinafter through Article 70-5, except in the following paragraph), the part specified by Cabinet Order of the pasture land used for that agriculture (excluding pasture land that falls under specified farmland, etc. in an urbanization promotion area; the same applies hereinafter through Article 70-5, except in that paragraph), and the part specified by Cabinet Order of land that is located, together with that farmland and pasture land, within the area designated as an agricultural land area prescribed in Article 8, paragraph (2), item (i) of the Act on Establishment of Agricultural Promotion Regions and that is specified by Cabinet Order as being equivalent to farmland or pasture land (referred to as "quasi-farmland" hereinafter in this Article) (excluding the case where that donor has already made a gift to which the provisions of this Article or any other provisions specified by Cabinet Order as being similar thereto apply), with regard to the gift tax equivalent to the amount calculated, pursuant to the provisions of Cabinet Order, as the part corresponding to the value of that farmland, etc. (referred to as the "gift tax subject to deferral" hereinafter in this Article) out of the amount of gift tax payable upon the filing of the return filed by the due date under the provisions of Article 28, paragraph (1) of the Inheritance Tax Act (referred to as the "gift tax return" hereinafter in this Article) for the year that includes the day of that gift of the person who has received the gift of that farmland and pasture land and quasi-farmland (referred to as "farmland, etc." hereinafter through Article 70-5) (referred to as the "donee" hereinafter through Article 70-5, except in the items of paragraph (9) of the following Article), notwithstanding the provisions of Article 33 of that Act, a grace period for that tax payment is granted until the day of the death of that donor, only in the case where security equivalent to that gift tax subject to deferral has been provided by the filing deadline for the gift tax return for that year; provided, however, that, in the case where that donee has come to fall under any of the cases listed in items (i) through (iii) before that day, the grace period for that tax payment is granted until the day on which two months have elapsed from the day specified in those items (or, in the case where that donee dies after coming to fall under that case and on or before the day on which those two months have elapsed, the day on which six months have elapsed from the day following the day on which the heir of that donee (including a universal legatee; the same applies hereinafter in this Article) learned of the commencement of the succession due to the death of that donee), and, in the case where that donee has come to fall under the case listed in item (iv) before the day of the death of that donor, until the day specified in that item, respectively.

②In this Article through Article 70-6-5, the meanings of the terms listed in the following items are as prescribed respectively in those items:

③In the case where any of the following persons receives the application of the provisions of paragraph (1) with regard to farmland, etc. acquired by gift from the specified donor prescribed in Article 21-9, paragraph (5) of the Inheritance Tax Act pertaining to that person, the provisions of Chapter II, Section 3 of that Act do not apply to the farmland, etc. to which the provisions of paragraph (1) apply:

④In the case where a transfer, etc. by the donee pertaining to farmland, etc. has been made with regard to the whole or part of the farmland, etc. to which the provisions of paragraph (1) apply before the day of the death of the donor pertaining to that farmland, etc. (or, in the case where any of the cases listed in the items of that paragraph has come to apply before that day, the day specified in the relevant item) (excluding the case where the donee comes to fall under the case listed in item (i) of that paragraph due to that transfer, etc.), or in the case where, on the day, before that day of death, on which 10 years have elapsed after the filing deadline for the gift tax return referred to in that paragraph, the quasi-farmland to which the provisions of that paragraph apply held by that donee (excluding quasi-farmland for which the creation of a right prescribed in that item or a conversion has been made before that day) includes quasi-farmland not used for the agriculture of that donee as farmland or pasture land (excluding quasi-farmland used for facilities specified by Cabinet Order as facilities necessary for the conservation or use of farmland or pasture land), with regard to the gift tax equivalent to the amount calculated, pursuant to the provisions of Cabinet Order, as the part corresponding to the value of the farmland, etc. for which that transfer, etc. has been made or of the quasi-farmland not used for that agriculture, out of the gift tax subject to deferral, notwithstanding the provisions of that paragraph, the deadline for the tax payment grace period under the provisions of that paragraph is the day on which two months have elapsed from the day following the day on which that transfer, etc. was made or the day on which those 10 years have elapsed (or, in the case where that donee dies after that transfer, etc. was made, or after the day on which those 10 years have elapsed, and on or before the day on which those two months have elapsed, the day on which six months have elapsed from the day following the day on which the heir of that donee learned of the commencement of the succession due to the death of that donee).

⑤In the case where the whole or part of the farmland or pasture land to which the provisions of paragraph (1) apply has come to fall under any of the cases listed in the following items before the day of the death of the donor pertaining to that farmland or pasture land (or, in the case where any of the cases listed in the items of that paragraph has come to apply before that day, the day specified in the relevant item), with regard to the gift tax equivalent to the amount calculated, pursuant to the provisions of Cabinet Order, as the part corresponding to the value of the farmland or pasture land pertaining to the request for purchase or cancellation of designation, or public notice or grounds, prescribed in those items (referred to as a "request for purchase, etc." hereinafter in this Article), out of the gift tax subject to deferral, notwithstanding the provisions of that paragraph, the deadline for the tax payment grace period under the provisions of that paragraph is the day on which two months have elapsed from the day following the day specified in the relevant item (or, in the case where that donee dies after that request for purchase, etc. has been made and on or before the day on which those two months have elapsed, the day on which six months have elapsed from the day following the day on which the heir of that donee learned of the commencement of the succession due to the death of that donee):

⑥In the case where a donee who receives the application of the provisions of the main clause of paragraph (1), in order to receive the special supplementary pension under the provisions of the Act on the Farmers Pension Fund, Independent Administrative Agency (Act No. 127 of 2002) (including the farm management transfer pension referred to in Article 8, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Farmers Pension Fund Act (Act No. 39 of 2001), which remains in force pursuant to the provisions of Article 6, paragraph (3) of the Supplementary Provisions of the Act on the Farmers Pension Fund, Independent Administrative Agency), has, before the day of the death of the donor pertaining to the farmland, etc. to which the provisions of paragraph (1) apply, created a right based on a loan for use with regard to that farmland, etc., pursuant to the provisions of Cabinet Order, for one person among the presumptive heirs of that donee specified by Cabinet Order, when a written notification of the fact that the donee has made that creation and that the donee satisfies the requirements specified by Cabinet Order with regard to that creation has been submitted, as specified by Order of the Ministry of Finance, to the district director with jurisdiction over the place for tax payment of that donee by the day on which two months have elapsed from the day of that creation, that creation is deemed not to have been made with regard to the application of the provisions of the proviso to that paragraph and paragraph (4) to that donee.

⑦With regard to the application of the provisions of paragraphs (1) and (4) to a donee who has made the creation of a right based on a loan for use to which the provisions of the preceding paragraph apply, in the case where that donee has continued to have the presumptive heir use that farmland, etc. after that creation, the following provisions apply:

⑧In the case where a donee who receives the application of the provisions of the main clause of paragraph (1) has, before the day of the death of the donor pertaining to the farmland or pasture land to which the provisions of that paragraph apply, lent the whole or part of that farmland or pasture land based on the creation of a right based on a loan for use or a right of lease (referred to as a "right of lease, etc." hereinafter in this Article) under the provisions of a promotion plan for agricultural land use consolidation, etc. prescribed in Article 18, paragraph (8) of the Act on the Promotion of Farmland Intermediary Management Services, when that donee has borrowed farmland or pasture land to be used for that donee's agriculture, in substitution for the farmland or pasture land so lent that is specified by Cabinet Order (referred to as "farmland, etc. subject to the special lease provision" hereinafter in this Article), based on the creation of a right of lease, etc. under the provisions of the promotion plan for agricultural land use consolidation, etc. prescribed in that paragraph, and satisfies the requirement that the ratio of the total area of land pertaining to all of the farmland or pasture land so borrowed (referred to as "borrowed substitute farmland, etc." hereinafter in this Article) to the area of land pertaining to that farmland, etc. subject to the special lease provision is 80 percent or more and any other requirements specified by Cabinet Order, the creation of the right of lease, etc. pertaining to that farmland, etc. subject to the special lease provision is deemed not to have been made with regard to the application of the provisions of the proviso to paragraph (1) and paragraph (4) to that donee.

⑨The provisions of the preceding paragraph apply only in the case where the donee prescribed in that paragraph who seeks the application of the provisions of that paragraph has submitted, pursuant to the provisions of Cabinet Order, a written notification stating that the donee seeks the application of the provisions of that paragraph and satisfies the requirements prescribed in that paragraph, matters concerning the creation of the right of lease, etc. pertaining to the farmland, etc. subject to the special lease provision, and other matters specified by Order of the Ministry of Finance to the district director with jurisdiction over the place for tax payment.

⑩In the case where farmland, etc. subject to the special lease provision to which the provisions of paragraph (8) apply has come to fall under any of the cases listed in the following items, the provisions of the proviso to paragraph (1) and paragraph (4) apply by deeming the right of lease, etc. pertaining to that farmland, etc. subject to the special lease provision to have been created on the day on which two months have elapsed from the day specified in the relevant item:

⑪In the case where farmland, etc. subject to the special lease provision to which the provisions of paragraph (8) apply has come to fall under the case listed in item (i) or item (iii) of the preceding paragraph, when the donee pertaining to that farmland, etc. subject to the special lease provision has, by the day on which two months have elapsed from the day specified in item (i) or item (iii) of that paragraph, borrowed farmland or pasture land to be used for that donee's agriculture in substitution for that farmland, etc. subject to the special lease provision (limited to land that satisfies the requirement of having been borrowed based on the creation of a right of lease, etc. under the provisions of the promotion plan for agricultural land use consolidation, etc. prescribed in paragraph (8) and any other requirements specified by Cabinet Order; referred to as "re-borrowed substitute farmland, etc." hereinafter in this Article) (limited to the case where the ratio of the area of land pertaining to that re-borrowed substitute farmland, etc. and all of the borrowed substitute farmland, etc. pertaining to that farmland, etc. subject to the special lease provision to the area of land pertaining to that farmland, etc. subject to the special lease provision becomes 80 percent or more), or when that donee has extinguished the right of lease, etc. pertaining to the whole of that farmland, etc. subject to the special lease provision by that day, the provisions of the preceding paragraph do not apply, only in the case where that donee has submitted, pursuant to the provisions of Cabinet Order, a written notification of a change to the written notification prescribed in paragraph (9) to the district director with jurisdiction over the place for tax payment. In this case, with regard to the application of the provisions of the preceding paragraph, that re-borrowed substitute farmland, etc. and that borrowed substitute farmland, etc. are deemed to be borrowed substitute farmland, etc. pertaining to the farmland, etc. subject to the special lease provision to which the provisions of paragraph (8) apply.

⑫A donee who has created a right of lease, etc. pertaining to farmland, etc. subject to the special lease provision to which the provisions of paragraph (8) apply must submit, pursuant to the provisions of Cabinet Order, a written notification stating matters concerning the creation of the right of lease, etc. pertaining to that farmland, etc. subject to the special lease provision and other matters specified by Order of the Ministry of Finance (referred to as a "written notification of continuation" in the following paragraph) to the district director with jurisdiction over the place for tax payment by each day on which one year has elapsed, counting from the day following the day on which the donee submitted the written notification prescribed in paragraph (9).

⑬In the case where the written notification of continuation prescribed in the preceding paragraph has not been submitted to the district director with jurisdiction over the place for tax payment by its submission deadline, the provisions of the proviso to paragraph (1) and paragraph (4) apply by deeming the right of lease, etc. pertaining to the farmland, etc. subject to the special lease provision pertaining to that written notification of continuation to have been created on the day on which two months have elapsed from the day following that submission deadline; provided, however, that this does not apply in the case where, even if that written notification of continuation was not submitted by that submission deadline, that district director finds that there were unavoidable circumstances for its not having been submitted by that submission deadline and that written notification of continuation has been submitted to that district director pursuant to the provisions of Cabinet Order.

⑭Beyond what is provided for in paragraph (9) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (8) are specified by Cabinet Order.

⑮In the case referred to in paragraph (1), item (i) or paragraph (4), with regard to the application of the provisions of paragraphs (1) and (4) when the approval of the district director with jurisdiction over the place for tax payment has been obtained, pursuant to the provisions of Cabinet Order, with regard to the expectation of acquiring, within one year from the day on which the transfer, etc. prescribed in those provisions was made, farmland or pasture land (or, in the case where that transfer, etc. is a transfer by expropriation or exchange, etc. prescribed in Article 33-4, paragraph (1) of farmland, etc. located within the areas listed in paragraph (2), item (iii), (a) through (c), farmland or pasture land, or land located within that area that is expected to come to fall under farmland or pasture land within that one year) with the whole or part of the amount of the consideration for that transfer, etc., the following provisions apply:

⑯In the case referred to in paragraph (4), if approval has been obtained from the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, for the expectation that, within one year from the day on which the transfer, etc. prescribed in that paragraph (limited to a transfer by expropriation or exchange, etc. prescribed in Article 33-4, paragraph (1) of farmland, etc. located within the areas listed in paragraph (2), item (iii), (a) through (c), out of the farmland, etc. to which the provisions of paragraph (1) apply) took place, farmland or pasture land located within the areas listed in (a) through (c) of that item other than the farmland, etc. to which the provisions of paragraph (1) apply, or land located within those areas that is expected to come to fall under farmland or pasture land within that one year (limited to land held, on the day on which that transfer, etc. took place, by the donee to whom the provisions of the main clause of that paragraph apply, and excluding land acquired before the day on which the donee received the gift of the farmland, etc. relating to that transfer, etc.; referred to as "replacement farmland, etc." in items (ii) and (iii) and Article 70-5, paragraph (2)), whose value at the time of that transfer, etc. is equivalent to all or part of the amount of consideration for that transfer, etc., will be used for the donee's agriculture in place of the farmland, etc. relating to that transfer, etc., the following provisions apply with regard to the application of the provisions of paragraph (4).

⑰In the case referred to in paragraph (5), if the donee to whom the provisions of paragraph (1) apply has obtained approval from the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, for the expectation that, within one year from the day on which the request for purchase, etc. referred to in paragraph (5) took place, the donee will carry out a transfer, etc. of all or part of the farmland or pasture land relating to the farmland, etc. for urban farming or the specified farmland, etc. in an urbanization promotion area relating to that request for purchase, etc. (referred to as "specified farmland, etc." in this paragraph) and that, within one year from the day on which that transfer, etc. took place, the donee will acquire farmland or pasture land with all or part of the amount of consideration for that transfer, etc., or for the expectation that, within one year from the day on which the public notice prescribed in paragraph (5) was given or the day on which the event prescribed in that paragraph occurred, all or part of the farmland or pasture land relating to the specified farmland, etc. in an urbanization promotion area relating to that public notice or event will come to fall under farmland, etc. for urban farming, the following provisions apply with regard to the application of the provisions of paragraphs (1), (4) and (5).

⑱In the case where the donee to whom the provisions of the main clause of paragraph (1) apply has, before the day of the death of the donor relating to the farmland, etc. to which the provisions of that paragraph apply, lent all or part of that farmland, etc. based on the creation of a superficies right, a right of lease or a right based on a loan for use (excluding the creation of a superficies right under Article 269-2, paragraph (1) of the Civil Code; referred to as the "creation of a superficies right, etc." hereinafter through paragraph (20)) for use as land temporarily used for roads, etc. (meaning land for roads, waterways, railways or other facilities that is temporarily used for a project relating to roads under the Road Act, a project relating to rivers to which the River Act applies, a project relating to facilities used by a railway business operator under the Railway Business Act (Act No. 92 of 1986) for its railway business that meets general demand, or any other project that the competent minister for the project has certified as equivalent to these projects, and that the competent minister has certified as having no substitute; the same applies hereinafter in this Article), if the donee has obtained approval from the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, for the expectation that the donee will use the farmland, etc. that had been used as that land temporarily used for roads, etc. for the donee's agriculture without delay after the arrival of the term relating to that lending (referred to as the "lease term" in this paragraph), the following provisions apply with regard to the application of the provisions of paragraphs (1) and (4).

⑲The donee to whom the provisions of the preceding paragraph apply must, by each day on which a period of one year elapses, counting from the day following the day on which the donee obtained the approval referred to in that paragraph, submit to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification stating matters concerning the creation of a superficies right, etc. relating to the farmland, etc. used as that land temporarily used for roads, etc. and other matters specified by Order of the Ministry of Finance (referred to as a "written notification of continued lending" in the following paragraph).

⑳In the case where the written notification of continued lending prescribed in the preceding paragraph has not been submitted to the district director with jurisdiction over the place for tax payment by its submission deadline, the provisions of the proviso to paragraph (1) and paragraph (4) apply on the assumption that a creation of a superficies right, etc. relating to the farmland, etc. used as the land temporarily used for roads, etc. relating to that written notification of continued lending took place on the day on which two months have elapsed from the day following that submission deadline; provided, however, that this does not apply if, even in the case where that written notification of continued lending has not been submitted by that submission deadline, the district director finds that there were unavoidable circumstances for the failure to submit it within that submission deadline and that written notification of continued lending has been submitted to the district director pursuant to the provisions of Cabinet Order.

（二十一）Beyond what is provided for in the preceding two paragraphs, matters concerning the application of the provisions of paragraph (5) in the case where the farmland, etc. used as land temporarily used for roads, etc. to which the provisions of paragraph (18) apply is farmland, etc. for urban farming, and other necessary matters concerning the application of the provisions of paragraph (18), are specified by Cabinet Order.

（二十二）In the case where the donee to whom the provisions of the main clause of paragraph (1) apply has come to be in a state specified by Cabinet Order as a state in which it is difficult for the donee to use the farmland, etc. to which the provisions of the main clause of that paragraph apply for the donee's agriculture due to disability, illness or any other reason (limited to the case specified by Cabinet Order as a case where a specified loan prescribed in paragraph (1) of the following Article cannot be made), if the donee has lent that farmland, etc. based on the creation of a superficies right, a farming right, a right based on a loan for use or a right of lease (excluding the creation of a superficies right under Article 269-2, paragraph (1) of the Civil Code; referred to as the "creation of rights" hereinafter through the following paragraph) (that lending is referred to as a "loan due to difficulty in farming" hereinafter through paragraph (24)), then, only if the donee has submitted, within two months from the day on which the donee made that loan due to difficulty in farming, to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification to the effect that the donee is making that loan due to difficulty in farming, with regard to the application of the provisions of the proviso to paragraph (1) and paragraph (4), the creation of rights relating to the farmland, etc. for which that loan due to difficulty in farming has been made (referred to as "farmland, etc. loaned due to difficulty in farming" in the following paragraph) is deemed not to have taken place, and the farming business is deemed not to have been discontinued.

（二十三）In the case where abandonment of cultivation, or the extinction of a superficies right, farming right, right based on a loan for use or right of lease (referred to as the "extinction of rights" hereinafter through the following paragraph), has occurred with regard to farmland, etc. loaned due to difficulty in farming to which the provisions of the preceding paragraph apply, the following items (excluding item (i) in the case where abandonment of cultivation has occurred with regard to that farmland, etc. loaned due to difficulty in farming) apply with regard to the application of the provisions of the proviso to paragraph (1) and paragraph (4) relating to that farmland, etc. loaned due to difficulty in farming (limited to the part of that farmland, etc. loaned due to difficulty in farming with regard to which the abandonment of cultivation or extinction of rights has occurred; the same applies hereinafter in this paragraph).

（二十四）Even in the case where the written notification referred to in paragraph (22) has not been submitted within two months from the day on which the loan due to difficulty in farming referred to in that paragraph was made, the case where the written notification referred to in item (ii) of the preceding paragraph or the documents relating to the application for approval referred to in item (iii) of that paragraph have not been submitted within two months from the day on which the abandonment of cultivation or extinction of rights referred to in that paragraph occurred, or the case where the written notification referred to in item (iv) of that paragraph has not been submitted within two months from the day on which the donee came to fall under either of the cases referred to in that item, if the district director prescribed in those provisions finds that there were unavoidable circumstances for the failure to submit them within those time limits and those documents have been submitted to that district director pursuant to the provisions of Cabinet Order, those documents are deemed to have been submitted within those time limits.

（二十五）The submission of the written notification referred to in paragraph (27) relating to a donee to whom the provisions of paragraph (22) apply and other necessary matters concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Order.

（二十六）The provisions of paragraph (1) do not apply in the case where a document stating that the donee seeks the application of the provisions of that paragraph, details of that farmland, etc., details concerning the calculation of the gift tax subject to deferral, and other matters specified by Order of the Ministry of Finance is not attached to the gift tax return for the year that includes the day on which the donee seeking the application of the provisions of that paragraph received the gift of the farmland, etc. prescribed in that paragraph.

（二十七）The donee to whom the provisions of paragraph (1) apply must, until the deadline of the tax payment grace period under the provisions of that paragraph, paragraph (5), paragraph (30) or paragraph (31) is fixed for all of the gift tax prescribed in paragraph (1), submit to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, by each day on which a period of three years elapses, counting from the day following the due date for filing the gift tax return referred to in paragraph (1), a written notification stating that the donee wishes to continue to receive the application of the provisions of that paragraph and matters concerning the farming business relating to the farmland, etc. to which the provisions of that paragraph apply.

（二十八）Even in the case where the written notification referred to in the preceding paragraph has not been submitted by the time limit prescribed in that paragraph, if the district director referred to in that paragraph finds that there were unavoidable circumstances for the failure to submit it within that time limit and that written notification has been submitted to that district director pursuant to the provisions of Cabinet Order, that written notification is deemed to have been submitted within that time limit with regard to the application of the provisions of paragraph (30).

（二十九）With regard to the prescription of the national government's right to collect the gift tax prescribed in paragraph (1) (excluding, in the case where the provisions of paragraph (4) or (5) have already been applied, the gift tax equivalent to the amount calculated pursuant to the provisions of Cabinet Order as the amount corresponding to the value of the farmland, etc. to which those provisions have been applied; the same applies in the following paragraph, paragraph (34) and paragraph (35), item (i)) and the interest tax and delinquent tax relating to that gift tax, except in the case where the provisions of Article 73, paragraph (4) of the Act on General Rules for National Taxes as applied by replacing terms pursuant to paragraph (32), item (iii) apply, the prescription is not completed during the period from the time of submission of the written notification referred to in paragraph (27) until the submission deadline of that written notification, and is to begin to run anew from the day following that submission deadline.

（三十）In the case where the written notification referred to in paragraph (27) is not submitted by the time limit prescribed in that paragraph, notwithstanding the provisions of paragraph (1), the deadline of the tax payment grace period under the provisions of that paragraph for the gift tax prescribed in that paragraph is the day on which two months have elapsed from the day following that time limit (or, in the case where the donee relating to that gift tax has died after that time limit and on or before that day, the day on which six months have elapsed from the day following the day on which the heir of the donee came to know of the commencement of the succession due to the death of the donee).

（三十一）In the case referred to in paragraph (1), if the donee does not comply with an order under the provisions of Article 51, paragraph (1) of the Act on General Rules for National Taxes with regard to the security prescribed in paragraph (1), the district director may accelerate the deadline of the tax payment grace period under the provisions of paragraph (1) relating to the gift tax prescribed in paragraph (1) (excluding, in the case where the provisions of paragraph (4) or (5) have already been applied, the gift tax for which the deadline of the tax payment grace period under those provisions has arrived). In this case, the provisions of Article 49, paragraphs (2) and (3) of that Act apply mutatis mutandis.

（三十二）With regard to the application of the provisions of the Act on General Rules for National Taxes and the National Tax Collection Act in the case where a tax payment grace period has been granted under the provisions of paragraph (1), the following provisions apply.

（三十三）The provisions of Article 38, paragraph (3) of the Inheritance Tax Act do not apply to gift tax that falls under the provisions of the proviso to paragraph (1), paragraph (4), paragraph (5) (limited to the part relating to item (i), (a)), paragraph (30) or paragraph (31).

（三十四）In the case referred to in paragraph (1), when the donor has died, or when the donee has died at or before the time of the death of the donor (excluding the case where the provisions of the proviso to that paragraph or paragraph (30) have been applied before the day on which the donor died or the day on which the donee died, and the case where the deadline of the tax payment grace period has been accelerated under the provisions of paragraph (31) before those days), the gift tax prescribed in paragraph (1) is exempted pursuant to the provisions of Cabinet Order.

（三十五）In the case where a donee who has received the application of the provisions of paragraph (1) falls under any of the cases listed in the following items, the donee must pay, together with the gift tax prescribed in the relevant item, interest tax equivalent to the amount calculated by multiplying the amount equivalent to the gift tax prescribed in that item, as the base, by a rate of 3.6 percent per annum according to the period from the day following the due date for filing the gift tax return relating to that gift tax until the deadline of the tax payment grace period specified in that item:

（三十六）In the case where the Minister of Agriculture, Forestry and Fisheries, or a prefectural governor, mayor of a municipality or agricultural committee, has come to know that a transfer of ownership of farmland, etc. to which the provisions of paragraph (1) apply, the creation, transfer or extinction of a right for the purpose of its use and profit, its conversion (excluding conversion of pasture land into farmland and conversion of quasi-farmland into pasture land or farmland), abandonment of its cultivation or a request for purchase, etc. has taken place, as a result of having given permission, mediation or notice, accepted a notification or taken any other action based on the provisions of laws and regulations with regard to that transfer of ownership, creation, transfer or extinction of a right for the purpose of use and profit, conversion, abandonment of cultivation or request for purchase, etc., the Minister, governor, mayor or committee must, without delay and pursuant to the provisions of Order of the Ministry of Finance, notify the Commissioner of the National Tax Agency or the district director with jurisdiction over the location of that farmland, etc. that these facts have occurred with regard to that farmland, etc.

（三十七）An agricultural committee (or, in a municipality that does not establish an agricultural committee pursuant to the provisions of the proviso to Article 3, paragraph (1) or paragraph (5) of the Act on Agricultural Commission, etc. (Act No. 88 of 1951), the mayor of the municipality) must, pursuant to the provisions of Order of the Ministry of Finance, notify the district director with jurisdiction over the location of the quasi-farmland to which the provisions of paragraph (1) have been applied and which is held by the donee to whom the provisions of paragraph (1) apply on the day on which 10 years have elapsed as prescribed in paragraph (4), of the form of use and other current state of that quasi-farmland as of that day, by the day on which one month has elapsed from that day.

（三十八）If the district director finds it necessary in relation to the affairs of notification under the provisions of the preceding two paragraphs, the district director may notify the Minister of Agriculture, Forestry and Fisheries, or the prefectural governor, mayor of the municipality or agricultural committee, prescribed in those provisions, of matters concerning the donee to whom the provisions of paragraph (1) apply and the farmland, etc. to which the provisions of that paragraph apply, and other matters specified by Order of the Ministry of Finance.

（三十九）Necessary matters concerning the application of the provisions of paragraphs (1) through (7) in the case where a donee to whom the provisions of paragraph (1) apply and who has received the application of the provisions of paragraph (6) has, after creating a right based on a loan for use with regard to the farmland, etc. referred to in that paragraph, continued to have the presumptive heir of the donee use that farmland, etc., and in other cases, are specified by Cabinet Order.