Article 70-8Special Provisions on Interest Tax Relating to Tax Payment Grace Period, etc. for Gift Tax on Farmland, etc.
第七十条の八（農地等についての贈与税の納税猶予等に係る利子税の特例）
In the case where the donee prescribed in Article 70-4, paragraph (1) to whom the provisions of that paragraph apply has come to fall under the case listed in Article 70-4, paragraph (35), item (ii) as a result of having made a transfer by expropriation or exchange, etc. prescribed in Article 33-4, paragraph (1) (referred to as "expropriation or exchange, etc." in paragraphs (3) and (4)) of all or part of the farmland, etc. prescribed in Article 70-4, paragraph (1) to which the provisions of that paragraph apply, the amount of interest tax to be paid by that donee under the provisions of paragraph (35) of that Article is, notwithstanding the provisions of that paragraph, the amount equivalent to one half of the amount calculated under the provisions of that paragraph (or zero, in the case where that donee has come to fall under the case listed in that item as a result of having made a transfer by that expropriation or exchange, etc. of all or part of that farmland, etc. during the period from April 1, 2014 to March 31, 2031).
第七十条の四第一項の規定の適用を受ける同項に規定する受贈者が同項の規定の適用を受ける同項に規定する農地等の全部又は一部につき第三十三条の四第一項に規定する収用交換等（第三項及び第四項において「収用交換等」という。）による譲渡をしたことにより、第七十条の四第三十五項第二号に掲げる場合に該当することとなつた場合には、同項の規定により当該受贈者の納付すべき利子税の額は、同項の規定にかかわらず、同項の規定により計算した金額の二分の一に相当する金額（平成二十六年四月一日から令和十三年三月三十一日までの間に当該受贈者が当該農地等の全部又は一部につき当該収用交換等による譲渡をしたことにより同号に掲げる場合に該当することとなつた場合には、零）とする。
The provisions of the preceding paragraph apply only in the case where the donee referred to in that paragraph has submitted, pursuant to the provisions of Order of the Ministry of Finance, a written notification stating that the donee wishes to receive the application of the provisions of that paragraph to the district director with jurisdiction over the place for tax payment by the deadline of the tax payment grace period under the provisions of the proviso to Article 70-4, paragraph (1) or paragraph (4) of that Article (including, in the case where that district director finds that there are unavoidable circumstances, the case where that written notification has been submitted after that deadline).
In the case where the farming heir prescribed in Article 70-6, paragraph (1) to whom the provisions of that paragraph apply has come to fall under the case listed in paragraph (40), item (ii) of that Article as a result of having made a transfer by expropriation or exchange, etc. of all or part of the special farmland, etc. prescribed in that paragraph, the amount of interest tax to be paid by that farming heir under the provisions of paragraph (40) of that Article is, notwithstanding the provisions of that paragraph, the amount equivalent to one half of the amount calculated under the provisions of that paragraph (or zero, in the case where that farming heir has come to fall under the case listed in that item as a result of having made a transfer by that expropriation or exchange, etc. of all or part of that special farmland, etc. during the period from April 1, 2014 to March 31, 2031).
In the case where the forestry business heir referred to in Article 70-6-6, paragraph (1) to whom the provisions of that paragraph apply has come to fall under the case listed in the left-hand column of item (ii) of the table in paragraph (19) of that Article (limited to the case where the provisions of paragraph (4) of that Article have been applied) as a result of having made a transfer by expropriation or exchange, etc. of all or part of the special forest prescribed in that paragraph, the amount of interest tax to be paid by that forestry business heir under the provisions of paragraph (19) of that Article is, notwithstanding the provisions of that paragraph, the amount equivalent to one half of the amount calculated under the provisions of that paragraph.
The provisions of paragraph (2) apply mutatis mutandis where the provisions of the preceding two paragraphs are applied.