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Article 70-6-3Special Provisions on Taxation for Inheritance Tax on Farmland or Pasture Land for Which a Specified Loan Has Been Made

第七十条の六の三(特定貸付けを行つた農地又は採草放牧地についての相続税の課税の特例)

In the case where a person who is making a specified loan prescribed in paragraph (1) of the preceding Article (referred to as a "specified loan" in this paragraph and the following paragraph) (referred to as a "specified lender" in this paragraph) has died, if an heir of that specified lender has acquired, by inheritance or bequest, from that specified lender the farmland or pasture land for which that specified lender had been making that specified loan, the provisions of Article 70-6 apply by deeming the farmland or pasture land for which that specified loan had been made to have been used by that specified lender for agriculture until the day of the specified lender's death.

前条第一項に規定する特定貸付け(以下この項及び次項において「特定貸付け」という。)を行つている者(以下この項において「特定貸付者」という。)が死亡した場合において、当該特定貸付者の相続人が当該特定貸付者から当該特定貸付けを行つていた農地又は採草放牧地を相続又は遺贈により取得をしたときは、当該特定貸付けを行つていた農地又は採草放牧地は当該特定貸付者がその死亡の日まで農業の用に供していたものとみなして、第七十条の六の規定を適用する。

In the case where a person specified by Cabinet Order as an individual who had been engaged in agriculture (referred to as a "farm operator" in this paragraph) or a farming heir prescribed in Article 70-6, paragraph (1) (referred to as a "farming heir" in this paragraph) has died, if an heir of that farm operator or farming heir has made a specified loan, by the due date for filing the return under the provisions of (referred to as the "inheritance tax return due date" in the following paragraph), with regard to farmland or pasture land that the heir acquired by inheritance or bequest from that farm operator or farming heir, the provisions of Article 70-6 apply by deeming that farmland or pasture land to fall under farmland or pasture land used for the agriculture of that heir.

農業を営んでいた個人として政令で定める者(以下この項において「農業経営者」という。)又は第七十条の六第一項に規定する農業相続人(以下この項において「農業相続人」という。)が死亡した場合において、当該農業経営者又は農業相続人の相続人が当該農業経営者又は農業相続人から相続又は遺贈により取得をした農地又は採草放牧地についての規定による申告書の提出期限(次項において「相続税の申告期限」という。)までに特定貸付けを行つたときは、当該農地又は採草放牧地は当該相続人の農業の用に供する農地又は採草放牧地に該当するものとみなして、第七十条の六の規定を適用する。

In the case where the donor relating to a donee prescribed in Article 70-4, paragraph (1) to whom the provisions of the main clause of that paragraph apply has died, if, on the inheritance tax return due date relating to the death of that donor, that donee is making a specified loan prescribed in Article 70-4-2, paragraph (1) or a specified loan prescribed in paragraph (1) of the preceding Article with regard to farmland or pasture land, out of the farmland, etc. prescribed in Article 70-4, paragraph (1) to which the provisions of the main clause of that paragraph apply, the provisions of Article 70-6 apply by deeming that farmland or pasture land to fall under farmland or pasture land used for the agriculture of that donee.

第七十条の四第一項本文の規定の適用を受ける同項に規定する受贈者に係る贈与者が死亡した場合において、当該受贈者が同項本文の規定の適用を受ける同項に規定する農地等のうち農地又は採草放牧地について当該贈与者の死亡に係る相続税の申告期限において第七十条の四の二第一項に規定する特定貸付け又は前条第一項に規定する特定貸付けを行つているときは、当該農地又は採草放牧地は当該受贈者の農業の用に供する農地又は採草放牧地に該当するものとみなして、第七十条の六の規定を適用する。

With regard to the application of the provisions of paragraph (1) of the preceding Article in the case where the provisions of the preceding three paragraphs apply, the phrase "within two months from" in that paragraph is deemed to be replaced with "by the day on which two months have elapsed from the day following, or by the due date for filing the inheritance tax return prescribed in paragraph (1) of the preceding Article, whichever is later,"; and beyond this, necessary matters concerning the application of the provisions of that Article are specified by Cabinet Order.

前三項の規定の適用がある場合における前条第一項の規定の適用については、同項中「から二月以内」とあるのは、「の翌日から二月を経過する日又は前条第一項に規定する相続税の申告書の提出期限のいずれか遅い日まで」とするほか、同条の規定の適用に関し必要な事項は、政令で定める。

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