Supplementary Provisions, Article 64Transitional Measures Concerning Special Provisions, etc. on the Calculation of the Taxable Value for Inheritance Tax of Unlisted Shares or Similar Interests
第六十四条（非上場株式等についての相続税の課税価格の計算の特例等に関する経過措置）
Where an heir, etc. of specified business assets prescribed in Article 69-5, paragraph (2), item (xi) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as an "heir, etc. of specified business assets" through paragraph (5)) has submitted, pursuant to the provisions of Article 69-5, paragraph (10) of the Former Act on Special Measures Concerning Taxation or this paragraph, the return referred to in Article 28, paragraph (1) of the Inheritance Tax Act (Act No. 73 of 1950) (referred to as a "gift tax return" in paragraph (6)) and the documents referred to in Article 69-5, paragraph (10) of the Former Act on Special Measures Concerning Taxation to the district director with jurisdiction over the place for tax payment with respect to specified family company shares, etc. received by gift prescribed in paragraph (2), item (viii) of that Article (hereinafter referred to as "specified family company shares, etc. received by gift" through paragraph (3) and in paragraph (2) of the following Article) that the heir, etc. of specified business assets acquired by gift before the Effective Date, the provisions then in force continue to govern inheritance tax or gift tax pertaining to those specified family company shares, etc. received by gift.
旧租税特別措置法第六十九条の五第二項第十一号に規定する特定事業用資産相続人等（以下第五項までにおいて「特定事業用資産相続人等」という。）が施行日前に贈与により取得をした同条第二項第八号に規定する特定受贈同族会社株式等（以下第三項まで及び次条第二項において「特定受贈同族会社株式等」という。）につき旧租税特別措置法第六十九条の五第十項又はこの項の規定により相続税法（昭和二十五年法律第七十三号）第二十八条第一項の申告書（第六項において「贈与税の申告書」という。）及び旧租税特別措置法第六十九条の五第十項の書類を納税地の所轄税務署長に提出している場合には、当該特定受贈同族会社株式等に係る相続税又は贈与税については、なお従前の例による。
In the case prescribed in the preceding paragraph (limited to the case where the person who made the gift of those specified family company shares, etc. received by gift (hereinafter referred to as the "specified donor" in this paragraph and paragraph (4)) died on or after October 1, 2008), if the heir, etc. of specified business assets pertaining to that specified donor satisfies all of the following requirements, that heir, etc. of specified business assets may receive the application of the provisions of Article 70-7-2 of the New Act on Special Measures Concerning Taxation by deeming those specified family company shares, etc. received by gift (limited to those selected, pursuant to the provisions of Cabinet Order, as those to which the provisions of this paragraph are to be applied; hereinafter referred to as "selected specified gifted shares, etc. of a family company" in this paragraph and paragraph (4)) to be unlisted shares or similar interests acquired from that specified donor by inheritance (or by bequest, if that heir, etc. of specified business assets is a person other than an heir of that specified donor):
前項に規定する場合（当該特定受贈同族会社株式等の贈与をした者（以下この項及び第四項において「特定贈与者」という。）が平成二十年十月一日以後に死亡した場合に限る。）において、当該特定贈与者に係る特定事業用資産相続人等が次に掲げる要件のすべてを満たすときは、当該特定事業用資産相続人等は、当該特定受贈同族会社株式等（この項の規定の適用を受けるものとして政令で定めるところにより選択したものに限る。以下この項及び第四項において「選択特定受贈同族会社株式等」という。）を当該特定贈与者から相続（当該特定事業用資産相続人等が当該特定贈与者の相続人以外の者である場合には、遺贈）により取得をした非上場株式等とみなして、新租税特別措置法第七十条の七の二の規定の適用を受けることができる。
that heir, etc. of specified business assets has submitted, by March 31, 2010, to the district director with jurisdiction over the place for tax payment, a document stating that the heir, etc. of specified business assets intends to receive the application of the provisions of Article 70-7-2 of the New Act on Special Measures Concerning Taxation pursuant to the provisions of this paragraph, and other matters specified by Order of the Ministry of Finance; provided, however, that if the due date for filing the inheritance tax return prescribed in Article 27, paragraph (1) of the Inheritance Tax Act in connection with the death of that specified donor (referred to as the "inheritance tax return" in the following item, paragraph (7) and the following Article) falls on or before that date, that document is to be submitted attached to that inheritance tax return, except where that document has already been submitted;
that heir, etc. of specified business assets holds a position as an officer of the certified succession company (meaning a certified succession company prescribed in Article 70-7-2, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation; the same applies in paragraph (7), item (ii)) pertaining to those selected specified gifted shares, etc. of a family company, or any other position specified by Order of the Ministry of Finance, during the period specified by Cabinet Order within the period from the time of the gift pertaining to those specified family company shares, etc. received by gift until the time when the due date for filing the inheritance tax return pertaining to the succession that commenced upon the death of that specified donor (referred to as the "return due date" in the following item and paragraph (7)) passes;
当該特定事業用資産相続人等が、当該特定受贈同族会社株式等に係る贈与の時から当該特定贈与者の死亡により開始した相続に係る相続税の申告書の提出期限（次号及び第七項において「申告期限」という。）を経過する時までの間のうち政令で定める期間において、当該選択特定受贈同族会社株式等に係る認定承継会社（新租税特別措置法第七十条の七の二第二項第一号に規定する認定承継会社をいう。第七項第二号において同じ。）の役員その他の地位として財務省令で定めるものを有していること。
that heir, etc. of specified business assets has continued to hold all of the selected specified gifted shares, etc. of a family company acquired by gift from that specified donor from the time of that gift until the return due date pertaining to that succession (or, if that heir, etc. of specified business assets died before that return due date, the date of that death).
当該特定事業用資産相続人等が、当該特定贈与者からの贈与により取得をした選択特定受贈同族会社株式等のすべてを当該贈与の時から当該相続に係る申告期限（当該特定事業用資産相続人等が当該申告期限前に死亡した場合には、その死亡の日）まで引き続き保有していること。
The provisions of paragraph (1) do not apply if an heir, etc. of specified business assets receives the application of the provisions of Article 70-7-2 of the New Act on Special Measures Concerning Taxation with regard to those specified family company shares, etc. received by gift pursuant to the provisions of the preceding paragraph.
第一項の規定は、前項の規定により特定事業用資産相続人等が当該特定受贈同族会社株式等について新租税特別措置法第七十条の七の二の規定の適用を受ける場合には、適用しない。
With regard to shares or capital contributions (limited to those of the corporation pertaining to selected specified gifted shares, etc. of a family company) that an heir, etc. of specified business assets has acquired by inheritance or bequest from the specified donor pertaining to that heir, etc. of specified business assets, the provisions of Article 70-7-2 of the New Act on Special Measures Concerning Taxation do not apply, except where the provisions of paragraph (2) are applied with regard to those selected specified gifted shares, etc. of a family company.
特定事業用資産相続人等が、当該特定事業用資産相続人等に係る特定贈与者から相続又は遺贈により取得をした株式又は出資（選択特定受贈同族会社株式等に係る法人のものに限る。）については、当該選択特定受贈同族会社株式等につき第二項の規定の適用を受ける場合を除き、新租税特別措置法第七十条の七の二の規定は、適用しない。
The method of adjusting the amount of inheritance tax for which a tax payment grace period is granted in the case where an heir, etc. of specified business assets receives the application of the provisions of Article 70-7-2 of the New Act on Special Measures Concerning Taxation pursuant to the provisions of paragraph (2), and other matters necessary for the application of the provisions of that Article, are specified by Cabinet Order.
特定事業用資産相続人等が第二項の規定により新租税特別措置法第七十条の七の二の規定の適用を受ける場合の納税の猶予をする相続税の額の調整方法その他同条の規定の適用に関し必要な事項は、政令で定める。
Where a specified donee prescribed in Article 70-3-3, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as a "specified donee" in this Article) has submitted, pursuant to the provisions of Article 70-3-3, paragraph (1) or Article 70-3-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation, a gift tax return (limited to one stating that the specified donee intends to receive the application of those provisions) to the district director with jurisdiction over the place for tax payment with respect to specified family company shares, etc. prescribed in item (ii) of that paragraph (hereinafter referred to as "specified family company shares, etc." in this Article and in paragraph (2) of the following Article) that the specified donee acquired by gift on or before December 31, 2008, the provisions then in force continue to govern gift tax pertaining to those specified family company shares, etc.
In the case prescribed in the preceding paragraph (limited to the case where the person who made the gift of those specified family company shares, etc. (hereinafter referred to as the "donor of specified family company shares, etc." through the following paragraph) died on or after October 1, 2008), if the specified donee pertaining to that donor of specified family company shares, etc. satisfies all of the following requirements, that specified donee may receive the application of the provisions of Article 70-7-2 of the New Act on Special Measures Concerning Taxation by deeming the shares or capital contributions (limited to those of the company pertaining to those specified family company shares, etc. that have been selected, pursuant to the provisions of Cabinet Order, as those to which the provisions of this paragraph are to be applied; hereinafter referred to as "selected specified family company shares, etc." through the following paragraph) that the specified donee acquired by gift from that donor of specified family company shares, etc. (limited to a gift made during the period from the date of the first gift of those specified family company shares, etc. in the selected year prescribed in Article 70-3-3, paragraph (3), item (i), (b) of the Former Act on Special Measures Concerning Taxation to the confirmation date prescribed in item (iv) of that paragraph (referred to as the "confirmation date" in item (iv))) to be unlisted shares or similar interests acquired from that donor of specified family company shares, etc. by inheritance (or by bequest, if that specified donee is a person other than an heir of that donor of specified family company shares, etc.):
前項に規定する場合（当該特定同族株式等の贈与をした者（以下次項までにおいて「特定同族株式等贈与者」という。）が平成二十年十月一日以後に死亡した場合に限る。）において、当該特定同族株式等贈与者に係る特定受贈者が次に掲げる要件のすべてを満たすときは、当該特定受贈者は、当該特定同族株式等贈与者からの贈与（旧租税特別措置法第七十条の三の三第三項第一号ロに規定する選択年中における当該特定同族株式等の最初の贈与の日から同項第四号に規定する確認日（第四号において「確認日」という。）までの間に行われたものに限る。）により取得をした株式又は出資（当該特定同族株式等に係る会社のもののうち、この項の規定の適用を受けるものとして政令で定めるところにより選択したものに限る。以下次項までにおいて「選択特定同族株式等」という。）を当該特定同族株式等贈与者から相続（当該特定受贈者が当該特定同族株式等贈与者の相続人以外の者である場合には、遺贈）により取得をした非上場株式等とみなして、新租税特別措置法第七十条の七の二の規定の適用を受けることができる。
that specified donee has submitted, by March 31, 2010, to the district director with jurisdiction over the place for tax payment, a document stating that the specified donee intends to receive the application of the provisions of Article 70-7-2 of the New Act on Special Measures Concerning Taxation pursuant to the provisions of this paragraph, and other matters specified by Order of the Ministry of Finance; provided, however, that if the due date for filing the inheritance tax return in connection with the death of that donor of specified family company shares, etc. falls on or before that date, that document is to be submitted attached to that inheritance tax return, except where that document has already been submitted;
当該特定受贈者が、平成二十二年三月三十一日までに納税地の所轄税務署長に、この項の規定により新租税特別措置法第七十条の七の二の規定の適用を受けようとする旨その他財務省令で定める事項を記載した書類を提出していること。ただし、当該特定同族株式等贈与者の死亡に係る相続税の申告書の提出期限が同日までに到来する場合には、既に当該書類を提出している場合を除き、当該書類を当該相続税の申告書に添付して提出することとする。
that specified donee holds a position as an officer of the certified succession company pertaining to those selected specified family company shares, etc., or any other position specified by Order of the Ministry of Finance, during the period specified by Cabinet Order within the period from the time of the gift pertaining to those specified family company shares, etc. until the time when the return due date pertaining to the succession that commenced upon the death of that donor of specified family company shares, etc. passes;
that specified donee has continued to hold all of the selected specified family company shares, etc. acquired by gift from that donor of specified family company shares, etc. from the time of that gift until the return due date pertaining to that succession (or, if that specified donee died before that return due date, the date of that death);
当該特定受贈者が、当該特定同族株式等贈与者からの贈与により取得をした選択特定同族株式等のすべてを当該贈与の時から当該相続に係る申告期限（当該特定受贈者が当該申告期限前に死亡した場合には、その死亡の日）まで引き続き保有していること。
that specified donee has submitted, by the day on which two months have elapsed from the day following the confirmation date, the written confirmation prescribed in Article 70-3-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to those specified family company shares, etc. to the district director with jurisdiction over the place for tax payment.
With regard to shares or capital contributions (limited to those of the company pertaining to selected specified family company shares, etc.) that a specified donee has acquired by inheritance or bequest from the donor of specified family company shares, etc. pertaining to that specified donee, the provisions of Article 70-7-2 of the New Act on Special Measures Concerning Taxation do not apply, except where the provisions of the preceding paragraph are applied with regard to those selected specified family company shares, etc.
特定受贈者が、当該特定受贈者に係る特定同族株式等贈与者から相続又は遺贈により取得をした株式又は出資（選択特定同族株式等に係る会社のものに限る。）については、当該選択特定同族株式等につき前項の規定の適用を受ける場合を除き、新租税特別措置法第七十条の七の二の規定は、適用しない。
Adjustments concerning the application of the provisions of Article 69-4, Article 69-5, Article 70-3 or Article 70-3-2 of the New Act on Special Measures Concerning Taxation in the case where a specified donee receives the application of the provisions of paragraph (6), and other matters necessary for the application of those provisions, are specified by Cabinet Order.
The method of adjusting the amount of inheritance tax for which a tax payment grace period is granted in the case where a specified donee receives the application of the provisions of Article 70-7-2 of the New Act on Special Measures Concerning Taxation pursuant to the provisions of paragraph (7), and other matters necessary for the application of the provisions of that Article, are specified by Cabinet Order.
The provisions of Articles 69-4 and 69-5 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on property acquired by inheritance or bequest on or after the Effective Date, and, except in the case where the provisions of paragraph (2) of the preceding Article apply, the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before the Effective Date.
新租税特別措置法第六十九条の四及び第六十九条の五の規定は、施行日以後に相続又は遺贈により取得をする財産に係る相続税について適用し、施行日前に相続又は遺贈により取得をした財産に係る相続税については、前条第二項の規定の適用がある場合を除き、なお従前の例による。