Article 70-5Special Provisions on Taxation for Inheritance Tax Where a Donor of Farmland, etc. Has Died
第七十条の五（農地等の贈与者が死亡した場合の相続税の課税の特例）
In the case where a tax payment grace period has been granted for the gift tax prescribed in Article 70-4, paragraph (1) pursuant to the provisions of that paragraph, when the donor of the farmland, etc. relating to that gift tax has died (excluding the case where the provisions of the proviso to that paragraph or paragraph (30) of that Article have been applied before the day of that death, the case where the deadline of the tax payment grace period has been accelerated under the provisions of paragraph (31) of that Article before that day, and the case where the donee relating to that gift tax has died at or before the time of that death), with regard to the inheritance tax relating to inheritance or bequest due to the death of that donor, the donee of that farmland, etc. is deemed to have acquired that farmland, etc. (including farmland, etc. used as land temporarily used for roads, etc. prescribed in paragraph (18) of that Article, and excluding, in the case where the provisions of paragraph (4) or (5) of that Article have already been applied, the farmland, etc. to which those provisions have been applied; the same applies hereinafter in this paragraph) from the donor by inheritance (or, in the case where the donee has renounced the inheritance due to that death, by bequest; the same applies in the following paragraph). In this case, the value of that farmland, etc. to be included in the basis for calculating the taxable value for inheritance tax relating to inheritance or bequest due to that death is its value as of the day of that death (or, in the case where that farmland, etc. is farmland, etc. used as that land temporarily used for roads, etc. to which the provisions of paragraph (1) of the following Article apply, its value as that farmland, etc. on the assumption that it is not used as that land temporarily used for roads, etc.).
第七十条の四第一項の規定により同項に規定する贈与税について納税の猶予があつた場合において、当該贈与税に係る農地等の贈与者が死亡したとき（その死亡の日前に同項ただし書又は同条第三十項の規定の適用があつた場合、同日前に同条第三十一項の規定による納税の猶予に係る期限の繰上げがあつた場合及びその死亡の時以前に当該贈与税に係る受贈者が死亡した場合を除く。）は、当該贈与者の死亡による相続又は遺贈に係る相続税については、当該農地等の受贈者が当該農地等（同条第十八項に規定する一時的道路用地等の用に供されている農地等を含むものとし、既に同条第四項又は第五項の規定の適用があつた場合には、これらの規定の適用があつた農地等を除くものとする。以下この項において同じ。）をその贈与者から相続（当該受贈者が当該死亡による相続の放棄をした場合には、遺贈。次項において同じ。）により取得したものとみなす。この場合において、当該死亡による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すべき当該農地等の価額は、その死亡の日における価額（当該農地等が当該一時的道路用地等の用に供されている農地等で次条第一項の規定の適用を受けるものである場合には、当該一時的道路用地等の用に供されていないものとしたときにおける当該農地等としての価額）による。
In the case where a donee has obtained approval under the provisions of Article 70-4, paragraphs (15) through (17) with regard to a transfer, etc. of farmland, etc., if the donee has acquired farmland or pasture land with all or part of the amount of consideration for a transfer, etc. falling under the provisions of paragraph (15) or (17) of that Article within one year on or after the day on which that transfer, etc. took place (or, in the case where the donor of that farmland, etc. has died within that one year, until the day of that death; the same applies hereinafter in this paragraph), or has made replacement farmland, etc. of a value equivalent to all or part of the amount of consideration for a transfer, etc. falling under the provisions of paragraph (16) of that Article into farmland or pasture land used for the donee's agriculture in place of the farmland, etc. relating to that transfer, etc. within one year on or after the day on which that transfer, etc. took place, then, with regard to the application of the provisions of the preceding paragraph, the farmland or pasture land so acquired, or the replacement farmland, etc. used for the donee's agriculture in place of the farmland, etc. relating to that transfer, etc., is deemed to be farmland, etc. acquired from that donor by inheritance.
受贈者が農地等の譲渡等につき第七十条の四第十五項から第十七項までの規定による承認を受けた場合において、同条第十五項若しくは第十七項の規定に該当する譲渡等の対価の額の全部若しくは一部をもつて当該譲渡等があつた日以後一年以内（当該一年以内に当該農地等の贈与者が死亡した場合には、その死亡の日まで。以下この項において同じ。）に農地若しくは採草放牧地を取得しているとき又は同条第十六項の規定に該当する譲渡等の対価の額の全部若しくは一部に相当する価額の代替農地等について当該譲渡等があつた日以後一年以内に当該譲渡等に係る農地等に代わるものとして当該受贈者の農業の用に供する農地若しくは採草放牧地としているときにおける前項の規定の適用については、その取得した農地若しくは採草放牧地又は当該譲渡等に係る農地等に代わるものとして当該受贈者の農業の用に供した代替農地等は、当該贈与者から相続により取得した農地等とみなす。