Article 70-9Special Provisions on Interest Tax Accompanying Deferred Payment of Inheritance Tax on Land in Special Green Space Conservation Districts, etc.
第七十条の九（特別緑地保全地区等内の土地に係る相続税の延納に伴う利子税の特例）
In the case where the value of taxable inherited property prescribed in paragraph (1) of the preceding Article relating to a person who has received permission for deferred payment of the amount of inheritance tax under the provisions of Article 38, paragraph (1) of the Inheritance Tax Act includes the value of land located within a special green space conservation district under the provisions of Article 12 of the Urban Green Space Conservation Act, a special historic scenic beauty preservation district under the provisions of Article 6, paragraph (1) of the Act on Special Measures concerning Preservation of Traditional Scenic Beauty in Ancient Capitals, or any other district specified by Cabinet Order as equivalent thereto, with regard to the application of the provisions of Article 52, paragraph (1) of the Inheritance Tax Act to the portion of tax calculated pursuant to the provisions of Cabinet Order as corresponding to the value of that land, out of the amount of inheritance tax for which that permission for deferred payment was granted (referred to as the "tax on the portion for land in a special green space conservation district, etc." in the following paragraph), the phrase "6.6 percent per annum" in item (i) of that paragraph is deemed to be replaced with "4.2 percent per annum".
相続税法第三十八条第一項の規定により相続税額について延納の許可を受けた者に係る前条第一項に規定する課税相続財産の価額のうちに都市緑地法第十二条の規定による特別緑地保全地区又は古都における歴史的風土の保存に関する特別措置法第六条第一項の規定による歴史的風土特別保存地区その他これに準ずるものとして政令で定める地区内にある土地の価額がある場合には、当該延納の許可を受けた相続税額のうち当該土地の価額に対応するものとして政令で定めるところにより計算した部分の税額（次項において「特別緑地保全地区等内土地部分の税額」という。）についての相続税法第五十二条第一項の規定の適用については、同項第一号中「年六・六パーセント」とあるのは、「年四・二パーセント」とする。
The provisions of Article 52, paragraph (3) of the Inheritance Tax Act apply mutatis mutandis to the case where the amount of inheritance tax for which permission for deferred payment has been granted includes both the tax on the portion for land in a special green space conservation district, etc. and the tax on the other portion.
相続税法第五十二条第三項の規定は、延納の許可を受けた相続税額のうちに特別緑地保全地区等内土地部分の税額とその他の部分の税額とがある場合について準用する。
A person seeking the application of the provisions of paragraph (1) must attach, to the written application prescribed in Article 39, paragraph (1) of the Inheritance Tax Act, a written statement of the land located within the district prescribed in paragraph (1) and other documents specified by Order of the Ministry of Finance, and submit it to the district director with jurisdiction over the place for tax payment.
The provisions of the preceding three paragraphs apply mutatis mutandis to the interest tax relating to the amount of inheritance tax to be paid under the permission for deferred payment by a person who has received that permission under the provisions of Article 44, paragraph (1) or Article 47, paragraph (1) of the Inheritance Tax Act and whose value of taxable inherited property prescribed in paragraph (1) includes the value of land prescribed in that paragraph.