Supplementary Provisions, Article 66Transitional Measures Concerning Tax Payment Grace Period, etc. for Gift Tax or Inheritance Tax on Farmland, etc.
第六十六条（農地等についての贈与税又は相続税の納税猶予等に関する経過措置）
The provisions of Article 70-4 of the New Act on Special Measures Concerning Taxation apply to gift tax on a gift of farmland, etc. prescribed in Article 70-4, paragraph (1) of the New Act on Special Measures Concerning Taxation made on or after the date specified in Article 1, item (v) of the Supplementary Provisions.
新租税特別措置法第七十条の四の規定は、附則第一条第五号に定める日以後に行われる新租税特別措置法第七十条の四第一項に規定する農地等の贈与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 on Special Measures Concerning Taxation made before the date specified in Article 1, item (v) of the Supplementary Provisions, the provisions of that Article remain in force.
附則第一条第五号に定める日前に行われた旧租税特別措置法第七十条の四第一項に規定する農地等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。
The persons listed in the following items are deemed to be donees prescribed in Article 70-4, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraphs (21) through (24), (28), (34), (35) and (37) of that Article and Article 70-5, paragraph (1) and Article 70-6, paragraph (29) of the New Act on Special Measures Concerning Taxation apply. In this case, matters necessary for the application of these provisions with respect to those donees are specified by Cabinet Order.
次に掲げる者は、新租税特別措置法第七十条の四第一項に規定する受贈者とみなして、同条第二十一項から第二十四項まで、第二十八項、第三十四項、第三十五項及び第三十七項、新租税特別措置法第七十条の五第一項並びに第七十条の六第二十九項の規定を適用する。この場合において、当該受贈者に係るこれらの規定の適用に関し必要な事項は、政令で定める。
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975), which remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
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の規定の適用を受けている同項に規定する受贈者
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of that Act;
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によりなお従前の例によることとされる場合におけ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の規定の適用を受けている同項に規定する受贈者
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), which remains in force pursuant to the provisions of Article 36, paragraph (2) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
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）附則第三十六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の規定の適用を受けている同項に規定する受贈者
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000) who is receiving the application of the provisions of the main clause of that paragraph;
租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）第一条の規定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の規定の適用を受けている同項に規定する受贈者
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001) who is receiving the application of the provisions of the main clause of that paragraph;
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前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 32, paragraph (4) of the Supplementary Provisions of that Act;
租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第三十二条第四項の規定によりなお従前の例によることとされる場合における同法第一条の規定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の規定の適用を受けている同項に規定する受贈者
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 123, paragraph (10) of the Supplementary Provisions of that Act;
所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百二十三条第十項の規定によりなお従前の例によることとされる場合における同法第十二条の規定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の規定の適用を受けている同項に規定する受贈者
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), which remains in force pursuant to the provisions of Article 55, paragraph (2) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第五十五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第五条の規定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の規定の適用を受けている同項に規定する受贈者
a donee prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation who is receiving the application of the provisions of the main clause of that paragraph.
旧租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
With regard to the application of the provisions of the preceding paragraph in the case where a donee listed in an item of the preceding paragraph who is deemed to be a donee prescribed in Article 70-4, paragraph (1) of the New Act on Special Measures Concerning Taxation pursuant to the provisions of the preceding paragraph receives the application of the provisions of paragraph (21) of that Article, the phrase "paragraphs (21) through (24), (28), (34), (35) and (37) of that Article" in the preceding paragraph is deemed to be replaced with "that Article".
The provisions of Article 70-6 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on special farmland, etc. prescribed in Article 70-6, paragraph (1) of the New Act on Special Measures Concerning Taxation acquired by inheritance or bequest on or after the date specified in Article 1, item (v) of the Supplementary Provisions.
新租税特別措置法第七十条の六の規定は、附則第一条第五号に定める日以後に相続又は遺贈により取得をする新租税特別措置法第七十条の六第一項に規定する特例農地等に係る相続税について適用する。
With regard to inheritance tax on special farmland, etc. prescribed in Article 70-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired by inheritance or bequest before the date specified in Article 1, item (v) of the Supplementary Provisions, the provisions of that Article remain in force.
附則第一条第五号に定める日前に相続又は遺贈により取得をした旧租税特別措置法第七十条の六第一項に規定する特例農地等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。
The persons listed in the following items are deemed to be farming heirs prescribed in Article 70-6, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraphs (27), (28), (33), (40) and (42) of that Article (for the farming heirs listed in items (ii) through (vi), including the provisions of paragraph (39) of that Article) apply. In this case, matters necessary for the application of these provisions with respect to those farming heirs are specified by Cabinet Order.
次に掲げる者は、新租税特別措置法第七十条の六第一項に規定する農業相続人とみなして、同条第二十七項、第二十八項、第三十三項、第四十項及び第四十二項の規定（第二号から第六号までに掲げる農業相続人にあっては、同条第三十九項の規定を含む。）を適用する。この場合において、当該農業相続人に係るこれらの規定の適用に関し必要な事項は、政令で定める。
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991), which remains in force pursuant to the provisions of Article 19, paragraph (5) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
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）附則第十九条第五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六第一項本文の規定の適用を受けている同項に規定する農業相続人
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000) who is receiving the application of the provisions of the main clause of that paragraph;
租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）第一条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001) who is receiving the application of the provisions of the main clause of that paragraph;
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前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 123, paragraph (11) of the Supplementary Provisions of that Act;
所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百二十三条第十一項の規定によりなお従前の例によることとされる場合における同法第十二条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 55, paragraph (17) of the Supplementary Provisions of that Act;
所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第五十五条第十七項の規定によりなお従前の例によることとされる場合における同法第五条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
a farming heir prescribed in Article 70-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation who is receiving the application of the provisions of the main clause of that paragraph.
旧租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
With regard to the application of the provisions of the preceding paragraph in the case where a farming heir listed in an item of the preceding paragraph who is deemed to be a farming heir prescribed in Article 70-6, paragraph (1) of the New Act on Special Measures Concerning Taxation pursuant to the provisions of the preceding paragraph receives the application of the provisions of Article 70-4, paragraph (21) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to paragraph (27) of that Article, the phrase "the provisions of paragraphs (27), (28), (33), (40) and (42) of that Article (for the farming heirs listed in items (ii) through (vi), including the provisions of paragraph (39) of that Article)" in the preceding paragraph is deemed to be replaced with "the provisions of that Article (excluding paragraphs (5) and (38))".
The provisions of Article 70-4, paragraph (34) and Article 70-6, paragraph (39) of the New Act on Special Measures Concerning Taxation apply to interest tax corresponding to the period on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern interest tax corresponding to the period before that date.
新租税特別措置法第七十条の四第三十四項及び第七十条の六第三十九項の規定は、附則第一条第五号に定める日以後の期間に対応する利子税について適用し、同日前の期間に対応する利子税については、なお従前の例による。