Supplementary Provisions, Article 25Transitional Measures Concerning Special Provisions on Inheritance Tax
第二十五条（相続税の特例に関する経過措置）
The provisions of Article 70-7 of the New Act apply to inheritance tax pertaining to permission for deferred payment under the provisions of Article 38, paragraph (1) or Article 43, paragraph (5) of the Inheritance Tax Act (Act No. 73 of 1950) granted on or after the Effective Date, and with regard to inheritance tax for which permission for deferred payment under those provisions was granted before the Effective Date, except for that provided for in the following paragraph, the provisions then in force continue to govern.
If, among the amounts of inheritance tax for which permission for deferred payment was granted before the Effective Date where the proportion of the total value of the property that formed the basis for calculating that amount of inheritance tax accounted for by the value of standing timber prescribed in Article 70-7, paragraph (1) of the New Act is four-tenths or more and the proportion of the value of the taxable inherited property prescribed in that paragraph accounted for by the value of real property, etc. prescribed in Article 38, paragraph (1) of the Inheritance Tax Act is five-tenths or more, there is any amount for which the due date for payment of an installment payment pertaining to the deferred payment arrives on or after the Effective Date, the district director may, with regard to the portion of the installment payments whose due date for payment arrives on or after the Effective Date that is specified by Cabinet Order as corresponding to the value of that standing timber, upon application by the person who received that permission for deferred payment made by the first such due date for payment arriving on or after the Effective Date (or, if the period from the Effective Date to that due date for payment is less than four months, by the day on which four months have elapsed from the Effective Date), extend the time limit for deferred payment within the range of a period equivalent to one-third of the deferred payment period on or after the Effective Date (or, if that period contains a fraction of less than one month, the period calculated by counting that fraction as one month), and change the annual installment amount of deferred payment on or after the Effective Date in accordance with the provisions of Article 70-7, paragraph (2) of the New Act or Article 38, paragraph (2) of the Inheritance Tax Act.
税務署長は、施行日前に延納の許可をした相続税額で、当該相続税額の計算の基礎となつた財産の価額の合計額のうちに新法第七十条の七第一項に規定する立木の価額の占める割合が十分の四以上であり、かつ、同項に規定する課税相続財産の価額のうちに相続税法第三十八条第一項に規定する不動産等の価額の占める割合が十分の五以上であるもののうち、施行日以後に延納に係る分納税額の納期限が到来するものがある場合には、施行日以後に当該納期限が到来する分納税額のうち、当該立木の価額に対応するものとして政令で定めるものについては、施行日以後最初に到来する当該納期限（施行日から当該納期限までの期間が四月に満たない場合には、施行日から四月を経過する日）までにされた当該延納の許可を受けた者の申請により、施行日以後の延納期間の三分の一に相当する期間（当該期間に一月に満たない端数を生じた場合には、これを一月として計算した期間）の範囲内において延納期限を延長し、及び施行日以後の延納年割額を新法第七十条の七第二項又は相続税法第三十八条第二項の規定に準じて変更することができる。