Supplementary Provisions, Article 36Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
第三十六条（相続税及び贈与税の特例に関する経過措置）
The provisions of Article 70-4 of the New Act apply to gift tax on a gift of farmland, etc. prescribed in paragraph (1) of that Article (excluding a gift that takes effect upon the death of the donor; the same applies in the following paragraph) made on or after January 1, 1995.
新法第七十条の四の規定は、平成七年一月一日以後に行われる同条第一項に規定する農地等の贈与（贈与者の死亡により効力を生ずる贈与を除く。次項において同じ。）に係る贈与税について適用する。
With regard to gift tax on a gift of farmland, etc. prescribed in Article 70-4, paragraph (1) of the Former Act (hereinafter referred to as "farmland, etc." in this Article) made before January 1, 1995, the provisions of that Article remain in force. In this case, the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) in that Article is deemed to be replaced with "財務省令" (Order of the Ministry of Finance).
平成七年一月一日前に行われた旧法第七十条の四第一項に規定する農地等（以下この条において「農地等」という。）の贈与に係る贈与税については、同条の規定は、なおその効力を有する。この場合において、同条中「大蔵省令」とあるのは、「財務省令」とする。
In the case where a donee prescribed in Article 70-4, paragraph (1) of the Former Act (hereinafter referred to as a "donee" in this Article) to whom the provisions of the main clause of that paragraph, which remain in force pursuant to the provisions of the preceding paragraph, apply has, during the period from the Effective Date to March 31, 2002 and before the day of the death of the donor prescribed in that paragraph, created, pursuant to the provisions of Cabinet Order, a right based on a loan for use with regard to farmland, etc. to which the provisions of Article 70-4, paragraph (1) of the Former Act apply, in favor of an agricultural production corporation prescribed in Article 2, paragraph (3) of the Cropland Act (Act No. 229 of 1952) prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) that is specified by Cabinet Order, if a written notification of that creation has been submitted, pursuant to the provisions of Order of the Ministry of Finance, to the district director with jurisdiction over the place for tax payment of that donee by the day on which two months have elapsed from the day of that creation, that creation is deemed not to have been made with regard to the application of the provisions of the proviso to that paragraph and paragraph (3) of that Article to that donee.
前項の規定によりなおその効力を有するものとされる旧法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（以下この条において「受贈者」という。）が施行日から平成十四年三月三十一日までの間で、かつ、同項に規定する贈与者の死亡の日前に農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）第三条の規定による改正前の農地法（昭和二十七年法律第二百二十九号）第二条第三項に規定する農業生産法人で政令で定めるものに対し旧法第七十条の四第一項の規定の適用を受ける農地等につき政令で定めるところにより使用貸借による権利の設定をした場合において、当該設定をしたことについての届出書が、財務省令で定めるところにより、当該設定の日から二月を経過する日までに当該受贈者の納税地の所轄税務署長に提出されたときは、当該受贈者に係る同項ただし書及び同条第三項の規定の適用については、当該設定は、なかったものとみなす。
In the case where a qualified farmland-owning corporation prescribed in Article 2, paragraph (3) of the Cropland Act that is specified by Cabinet Order (hereinafter referred to as a "specified qualified farmland-owning corporation" in this Article) and that has been granted a right based on a loan for use to which the provisions of the preceding paragraph apply is extinguished by merger or has carried out a company split, if the donee has, pursuant to the provisions of Order of the Ministry of Finance, submitted a written notification to the effect that the merging corporation prescribed in Article 2, item (xii) of the Corporation Tax Act pertaining to that merger or the successor corporation in a company split prescribed in item (xii)-3 of that Article pertaining to that split has taken over all of that right based on a loan for use and falls under a specified qualified farmland-owning corporation, to the district director with jurisdiction over the place for tax payment of that donee by the day on which two months have elapsed from the day of that merger or that split, that merging corporation or that successor corporation in a company split is deemed to be a specified qualified farmland-owning corporation that has been granted a right based on a loan for use to which the provisions of that paragraph apply.
前項の規定の適用を受ける使用貸借による権利の設定を受けている農地法第二条第三項に規定する農地所有適格法人で政令で定めるもの（以下この条において「特定農地所有適格法人」という。）が合併により消滅し、又は分割をした場合において、当該受贈者が、財務省令で定めるところにより、その合併に係る法人税法第二条第十二号に規定する合併法人又はその分割に係る同条第十二号の三に規定する分割承継法人が当該使用貸借による権利の全部を引き継ぎ、かつ、特定農地所有適格法人に該当することについての届出書を当該合併又は当該分割の日から二月を経過する日までに当該受贈者の納税地の所轄税務署長に提出したときは、当該合併法人又は当該分割承継法人を同項の規定の適用を受ける使用貸借による権利の設定を受けている特定農地所有適格法人とみなす。
With regard to the application of the provisions of Article 70-4, paragraphs (1) and (3) of the Former Act to a donee who has created a right based on a loan for use to which the provisions of paragraph (3) apply, in the case where, after that creation, the donee continues to have a specified qualified farmland-owning corporation use the farmland, etc. pertaining to that creation (including farmland prescribed in Article 2, paragraph (1) of the Cropland Act as applied by deeming the cultivation of crops to fall under cultivation pursuant to the provisions of Article 43, paragraph (1) of that Act; the same applies hereinafter in this Article), the following provisions apply:
第三項の規定の適用を受ける使用貸借による権利の設定をした受贈者が当該設定をした後当該設定に係る農地等（農地法第四十三条第一項の規定により農作物の栽培を耕作に該当するものとみなして適用する同法第二条第一項に規定する農地を含む。以下この条において同じ。）を引き続き特定農地所有適格法人に使用させている場合における当該受贈者に係る旧法第七十条の四第一項及び第三項の規定の適用については、次に定めるところによる。
in the case where the specified qualified farmland-owning corporation that has been granted a right based on a loan for use with regard to that farmland, etc. (hereinafter referred to as the "grantee" in this item and the following item) has made a transfer, etc. prescribed in Article 70-4, paragraph (1), item (i) of the Former Act of that right it holds (excluding, in the case where a superficies right referred to in Article 269-2, paragraph (1) of the Civil Code (Act No. 89 of 1896) has been created with regard to that farmland, etc., that creation when the grantee uses that farmland, etc. for cultivation (including the cultivation of crops deemed to fall under cultivation pursuant to the provisions of Article 43, paragraph (1) of the Cropland Act) or the raising of livestock) or has converted that farmland, etc., or in the case where it has discontinued the agricultural management relating to that farmland, etc., the donee is deemed to have made that transfer, etc. or conversion, or that discontinuance, on the day on which the grantee made that transfer, etc. or conversion, or that discontinuance;
当該農地等につき使用貸借による権利の設定を受けている特定農地所有適格法人（以下この号及び次号において「被設定者」という。）がその有する当該権利の旧法第七十条の四第一項第一号に規定する譲渡等（当該農地等につき民法（明治二十九年法律第八十九号）第二百六十九条の二第一項の地上権の設定があった場合において当該被設定者が当該農地等を耕作（農地法第四十三条第一項の規定により耕作に該当するものとみなされる農作物の栽培を含む。）又は養畜の用に供しているときにおける当該設定を除く。）若しくは当該農地等の転用をした場合又は当該農地等に係る農業経営の廃止をした場合には、当該譲渡等若しくは転用又は廃止をした日において当該受贈者が当該譲渡等若しくは転用又は廃止をしたものとみなす。
in the case where the grantee has ceased to fall under a specified qualified farmland-owning corporation (excluding the case specified by Cabinet Order), notwithstanding the provisions of paragraph (3), a right based on a loan for use is deemed to have been created on the day on which the grantee ceased to so fall.
被設定者が特定農地所有適格法人に該当しないこととなった場合（政令で定める場合を除く。）には、第三項の規定にかかわらず、当該該当しないこととなった日において使用貸借による権利の設定をしたものとみなす。
In the case where a donee who has created a right based on a loan for use to which the provisions of paragraph (3) apply has, with regard to all or part of the farmland, etc. pertaining to that creation, extinguished that right based on a loan for use in order to use the farmland, etc. as land temporarily used for roads, etc. prescribed in Article 70-4, paragraph (15) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001) (referred to as "land temporarily used for roads, etc." through paragraph (9)), and has lent it, for that use, based on the creation of a superficies right, a right of lease or a right based on a loan for use (excluding the creation of a superficies right referred to in Article 269-2, paragraph (1) of the Civil Code; referred to as the "creation of a superficies right, etc." through paragraph (8)), when the donee has obtained the approval of the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, for the expectation of creating, without delay after the arrival of the term relating to that lending (hereinafter referred to as the "lease term" in this paragraph), a right based on a loan for use in favor of a specified qualified farmland-owning corporation with regard to the farmland, etc. that had been used as that land temporarily used for roads, etc., then, with regard to the application of the provisions of paragraph (3), notwithstanding the provisions of the preceding paragraph, the following provisions apply:
第三項の規定の適用を受ける使用貸借による権利の設定をした受贈者が、当該設定に係る農地等の全部又は一部について、租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正後の租税特別措置法第七十条の四第十五項に規定する一時的道路用地等（第九項までにおいて「一時的道路用地等」という。）の用に供するために当該使用貸借による権利を消滅させ、かつ、当該用に供するために地上権、賃借権又は使用貸借による権利の設定（民法第二百六十九条の二第一項の地上権の設定を除く。第八項までにおいて「地上権等の設定」という。）に基づき貸付けを行った場合において、当該貸付けに係る期限（以下この項において「貸付期限」という。）の到来後遅滞なく当該一時的道路用地等の用に供していた農地等について特定農地所有適格法人に対し使用貸借による権利の設定を行う見込みであることにつき、政令で定めるところにより、納税地の所轄税務署長の承認を受けたときにおける第三項の規定の適用については、前項の規定にかかわらず、次に定めるところによる。
the extinguishment of the right based on a loan for use and the creation of a superficies right, etc. pertaining to that approval are deemed not to have taken place;
当該承認に係る使用貸借による権利の消滅及び地上権等の設定は、なかったものとみなす。
in the case where the donee has not created a right based on a loan for use in favor of that specified qualified farmland-owning corporation with regard to all or part of the farmland, etc. that had been used as that land temporarily used for roads, etc. by the day on which two months have elapsed from that lease term, a creation of a superficies right, etc. is deemed to have taken place on that day.
The donee to whom the provisions of the preceding paragraph apply must, by each day on which a period of one year elapses, counting from the day following the day on which the donee obtained the approval referred to in that paragraph, submit to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification stating matters concerning the creation of a superficies right, etc. relating to that farmland, etc. used as that land temporarily used for roads, etc. and other matters specified by Order of the Ministry of Finance (referred to as a "written notification of continued lending" in the following paragraph).
In the case where the written notification of continued lending prescribed in the preceding paragraph has not been submitted to the district director with jurisdiction over the place for tax payment by its submission deadline, the provisions of the proviso to Article 70-4, paragraph (1) and paragraph (3) of the Former Act apply on the assumption that a creation of a superficies right, etc. relating to the farmland, etc. used as land temporarily used for roads, etc. relating to that written notification of continued lending took place on the day on which two months have elapsed from the day following that submission deadline; provided, however, that this does not apply if, even in the case where that written notification of continued lending has not been submitted by that submission deadline, the district director with jurisdiction over the place for tax payment finds that there were unavoidable circumstances for the failure to submit it within that submission deadline and that written notification of continued lending has been submitted to the district director with jurisdiction over the place for tax payment pursuant to the provisions of Cabinet Order.
Beyond what is provided for in the preceding two paragraphs, matters concerning the application of the provisions of Article 70-4, paragraph (4) of the Former Act in the case where the farmland, etc. used as land temporarily used for roads, etc. to which the provisions of paragraph (6) apply is farmland, etc. for urban farming prescribed in Article 70-4, paragraph (2), item (iv) of the Former Act, and other necessary matters concerning the application of the provisions of paragraph (6), are specified by Cabinet Order.
With regard to a donee who has submitted the written notification prescribed in paragraph (3), the provisions of Article 70-4, paragraph (10) of the Former Act apply by deeming the phrase "submission deadline" in that paragraph to be replaced with "submission deadline (or, for a donee who has come to receive the application of the provisions of this paragraph pursuant to the provisions of Article 36, paragraph (10) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995; hereinafter referred to as the "1995 Amendment Act" in this paragraph), the day on which the donee submitted the written notification referred to in paragraph (3) of that Article)", the phrase "continuously under that paragraph" to be replaced with "continuously under paragraph (1)", and the phrase "for a donee who has farmland, etc. for urban farming among the farmland, etc. to which the provisions of that paragraph apply, a written notification stating that the donee seeks that application and matters concerning the agricultural management relating to that farmland, etc." to be replaced with "limited to one containing a statement of matters concerning the agricultural management of the grantee prescribed in Article 36, paragraph (5), item (i) of the Supplementary Provisions of the 1995 Amendment Act relating to the farmland, etc. to which the provisions of paragraph (3) of that Article apply, and the details of the facts showing that the grantee falls under a specified qualified farmland-owning corporation prescribed in paragraph (4) of that Article.", and the provisions of paragraph (13) of that Article do not apply.
第三項に規定する届出書を提出した受贈者については、旧法第七十条の四第十項中「提出期限」とあるのは「提出期限（租税特別措置法の一部を改正する法律（平成七年法律第五十五号。以下この項において「平成七年改正法」という。）附則第三十六条第十項の規定によりこの項の規定の適用を受けることとなつた受贈者については、同条第三項の届出書を提出した日）」と、「引き続いて同項」とあるのは「引き続いて第一項」と、「同項の規定の適用を受ける農地等のうちに都市営農農地等を有する受贈者については、その適用を受けたい旨及び当該農地等に係る農業経営に関する事項を記載した届出書」とあるのは「平成七年改正法附則第三十六条第三項の規定の適用を受ける農地等に係る同条第五項第一号に規定する被設定者の農業経営に関する事項及び当該被設定者が同条第四項に規定する特定農地所有適格法人に該当する事実の明細の記載があるものに限る。」として同項の規定を適用し、同条第十三項の規定は、適用しない。
Necessary matters concerning the application of the provisions of paragraphs (1) and (3) of Article 70-4 of the Former Act to a donee to whom the provisions of paragraph (1) of that Article apply and to whom the provisions of paragraph (3) have applied, in the case where, after creating a right based on a loan for use with regard to the farmland, etc., that donee continues to have a specified qualified farmland-owning corporation use that farmland, etc., are specified by Cabinet Order.
旧法第七十条の四第一項の規定の適用を受ける受贈者で第三項の規定の適用を受けたものが当該農地等につき使用貸借による権利の設定をした後当該農地等を引き続き特定農地所有適格法人に使用させている場合における当該受贈者に係る同条第一項及び第三項の規定の適用に関し必要な事項は、政令で定める。
The provisions of paragraph (3) through the preceding paragraph apply mutatis mutandis to a person to whom the provisions of the main clause of Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975), which remain in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of that Act, or the provisions of Article 19, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991) apply. In this case, the necessary technical replacement of terms is specified by Cabinet Order.
第三項から前項までの規定は、租税特別措置法の一部を改正する法律（昭和五十年法律第十六号）附則第二十条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の四第一項本文又は租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第一項の規定の適用を受けている者について準用する。この場合において必要な技術的読替えは、政令で定める。
With regard to inheritance tax pertaining to the written application referred to in Article 70-10, paragraph (3) of the Former Act for special payment in kind prescribed in paragraph (2) of that Article that has been submitted within the period prescribed in paragraph (3) of that Article, the provisions of that Article remain in force.
旧法第七十条の十第三項に規定する期間内に提出された同条第二項に規定する特例物納に係る同条第三項の申請書に係る相続税については、同条の規定は、なおその効力を有する。