①Even in the case where a certified medical care corporation (limited to a medical care corporation that has received certification by the Minister of Health, Labour and Welfare during the period from the effective date of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act, etc. (Act No. 57 of 2017) to December 31, 2029) has received an economic benefit as a result of an individual who holds an equity interest in that certified medical care corporation having waived all or part of that equity interest (limited to a waiver that gives rise to the transition, in the case where that certified medical care corporation transitions to a new medical care corporation (meaning a new medical care corporation prescribed in Article 10-2 of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act; the same applies in the following paragraph) by its transition deadline, and excluding a waiver by the will of that individual), the provisions of Article 66, paragraph (4) of the Inheritance Tax Act do not apply to that economic benefit received by that certified medical care corporation.

②In the case where, during the period from the filing deadline for the return under the provisions of Article 28 of the Inheritance Tax Act relating to the application of the provisions of the preceding paragraph to the day on which six years have elapsed from the day on which the certified medical care corporation transitioned to a new medical care corporation, the certification by the Minister of Health, Labour and Welfare has been revoked under the provisions of Article 10-4, paragraph (2) or (3) of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act for a certified medical care corporation to which the provisions of the preceding paragraph have been applied (or, in the case where that certified medical care corporation has ceased to exist due to a merger, the medical care corporation surviving after the merger that is specified by Order of the Ministry of Finance; the same applies in paragraphs (7) and (8)), notwithstanding the provisions of the preceding paragraph, gift tax is imposed on that certified medical care corporation with regard to the economic benefit referred to in that paragraph by deeming it to be an individual. In this case, that certified medical care corporation must file an amended return for gift tax for the year in which it received the application of the provisions of that paragraph within two months from the day following the day on which that certification by the Minister of Health, Labour and Welfare was revoked, and must pay, within that time limit, the amount of tax to be paid upon filing that amended return.

③In the case where the provisions of the preceding paragraph have come to apply, if the amended return under the provisions of that paragraph is not filed, the district director with jurisdiction over the place for tax payment makes a correction under the provisions of Article 24 or Article 26 of the Act on General Rules for National Taxes with regard to the amount of gift tax and other matters that should have been stated in that amended return.

④With regard to the application of the provisions of the Act on General Rules for National Taxes and Article 37 of the Inheritance Tax Act to the amended return under the provisions of paragraph (2) and the correction referred to in the preceding paragraph, the following provisions apply:

⑤The provisions of paragraph (1) apply only in the case where the certified medical care corporation seeking the application of the provisions of that paragraph states, in its return under the provisions of Article 28 of the Inheritance Tax Act, that it seeks the application of the provisions of that paragraph, and details of the economic benefit received by that certified medical care corporation through the waiver referred to in that paragraph and other documents specified by Order of the Ministry of Finance are attached to that return.

⑥In the case where a return under the provisions of Article 28 of the Inheritance Tax Act without the statement or attachment referred to in the preceding paragraph has been filed, if the district director finds that there were unavoidable circumstances for the absence of that statement or attachment, the district director may apply the provisions of paragraph (1) only in the case where a document containing that statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph have been submitted.

⑦In the case where the Minister of Health, Labour and Welfare, the Director-General of the Regional Bureau of Health and Welfare or the Director-General of the Regional Branch Bureau of Health and Welfare has revoked, under the provisions of Article 10-4, paragraph (2) or (3) of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act, the certification by the Minister of Health, Labour and Welfare for a certified medical care corporation to which the provisions of paragraph (1) apply, that Minister or Director-General must, without delay, notify the Commissioner of the National Tax Agency or the district director with jurisdiction over the place for tax payment of that certified medical care corporation in writing of that fact and other matters specified by Order of the Ministry of Finance.

⑧If the district director, in the case referred to in paragraph (1), finds it necessary for the proper and reliable handling of the affairs of the Minister of Health, Labour and Welfare, the Director-General of the Regional Bureau of Health and Welfare or the Director-General of the Regional Branch Bureau of Health and Welfare (limited to affairs concerning the certified medical care corporation to which the provisions of that paragraph apply that relate to the application of the provisions of the preceding paragraph), the district director may notify the Minister of Health, Labour and Welfare, or that Director-General of the Regional Bureau of Health and Welfare or that Director-General of the Regional Branch Bureau of Health and Welfare, that the certified medical care corporation receives the application of the provisions of paragraph (1) and of other matters specified by Order of the Ministry of Finance.

⑨Beyond what is provided for in paragraph (3) through the preceding paragraph, necessary matters concerning the application of paragraph (1) or paragraph (2) are specified by Cabinet Order.