Supplementary Provisions, Article 127Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
第百二十七条（相続税及び贈与税の特例に関する経過措置）
The provisions of Article 69-3, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to inheritance tax for which the filing deadline for an amended return prescribed in paragraph (1) of that Article arrives on or after January 1, 2017.
新租税特別措置法第六十九条の三第四項の規定は、平成二十九年一月一日以後に同条第一項に規定する修正申告書の提出期限が到来する相続税について適用する。
The provisions of Article 69-3, paragraph (4) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70, paragraph (9) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (10) of that Article) apply to inheritance tax for which the filing deadline for an amended return prescribed in Article 70, paragraph (6) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (10) of that Article) arrives on or after January 1, 2017.
新租税特別措置法第七十条第九項（同条第十項において準用する場合を含む。）において準用する新租税特別措置法第六十九条の三第四項の規定は、平成二十九年一月一日以後に新租税特別措置法第七十条第六項（同条第十項において準用する場合を含む。）に規定する修正申告書の提出期限が到来する相続税について適用する。
The provisions of Article 70-2, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to gift tax for which the filing deadline for an amended return prescribed in paragraph (4) of that Article arrives on or after January 1, 2017.
新租税特別措置法第七十条の二第六項の規定は、平成二十九年一月一日以後に同条第四項に規定する修正申告書の提出期限が到来する贈与税について適用する。
The provisions of Article 70-3, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to gift tax for which the filing deadline for an amended return prescribed in paragraph (4) of that Article arrives on or after January 1, 2017.
新租税特別措置法第七十条の三第六項の規定は、平成二十九年一月一日以後に同条第四項に規定する修正申告書の提出期限が到来する贈与税について適用する。
The provisions of Article 70-4 of the New Act on Special Measures Concerning Taxation apply to gift tax on farmland, etc. prescribed in paragraph (1) of that Article acquired by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter) on or after the Effective Date, and the provisions then in force continue to govern gift tax on farmland, etc. prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired by gift before the Effective Date.
新租税特別措置法第七十条の四の規定は、施行日以後に贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下同じ。）により取得をする同条第一項に規定する農地等に係る贈与税について適用し、施行日前に贈与により取得をし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に係る贈与税については、なお従前の例による。
The following persons 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 the proviso to that paragraph (limited to the part concerning item (i)) and paragraph (4) of that Article apply to them. In this case, necessary matters concerning the application of those provisions with regard 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、同項ただし書（第一号に係る部分に限る。）及び同条第四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 subject to 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), 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, who is subject to 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 subject to 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 subject to 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 subject to 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), 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, who is subject to 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), 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, who is subject to 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 subject to 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 Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 66, paragraph (2) of the Supplementary Provisions of that Act, who is subject to the provisions of the main clause of that paragraph;
所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第六十六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 Act on Special Measures Concerning Taxation before the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), in the case where the provisions then in force continue to govern pursuant to the provisions of Article 128, paragraph (3) of the Supplementary Provisions of that Act, who is subject to the provisions of the main clause of that paragraph;
所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第百二十八条第三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 subject to 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
The provisions of the proviso to Article 70-4, paragraph (1) (limited to the part concerning item (i)) and paragraph (4) of the New Act on Special Measures Concerning Taxation as applied pursuant to the provisions of the preceding paragraph apply in the case where a superficies right referred to in Article 269-2, paragraph (1) of the Civil Code (Act No. 89 of 1896) is created on or after the Effective Date, and the provisions then in force continue to govern the case where a superficies right referred to in that paragraph was created before the Effective Date.
前項の規定により適用する新租税特別措置法第七十条の四第一項ただし書（第一号に係る部分に限る。）及び第四項の規定は、施行日以後に民法（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をする場合について適用し、施行日前に同項の地上権の設定をした場合については、なお従前の例による。
The provisions of Article 70-4-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply in the case where a specified loan prescribed in paragraph (1) of that Article is made on or after the Effective Date, and the provisions then in force continue to govern the case where a specified loan prescribed in Article 70-4-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation was made before the Effective Date.
新租税特別措置法第七十条の四の二第二項の規定は、施行日以後に同条第一項に規定する特定貸付けを行う場合について適用し、施行日前に旧租税特別措置法第七十条の四の二第一項に規定する特定貸付けを行った場合については、なお従前の例による。
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 paragraph (1) of that Article acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter) on or after the Effective Date, and the provisions then in force continue to govern 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 Effective Date.
新租税特別措置法第七十条の六の規定は、施行日以後に相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下同じ。）により取得をする同条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し、施行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、なお従前の例による。
The following persons 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 the proviso to that paragraph (limited to the part concerning item (i)) and paragraph (7) of that Article apply to them. In this case, necessary matters concerning the application of those provisions with regard 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、同項ただし書（第一号に係る部分に限る。）及び同条第七項の規定を適用する。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 subject to 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 subject to 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 subject to 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), 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, who is subject to 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), 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, who is subject to 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 Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 66, paragraph (6) of the Supplementary Provisions of that Act, who is subject to the provisions of the main clause of that paragraph;
所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第六十六条第六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 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), in the case where the provisions then in force continue to govern pursuant to the provisions of Article 128, paragraph (7) of the Supplementary Provisions of that Act, who is subject to the provisions of the main clause of that paragraph;
所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第百二十八条第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十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 subject to 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
The provisions of the proviso to Article 70-6, paragraph (1) (limited to the part concerning item (i)) and paragraph (7) of the New Act on Special Measures Concerning Taxation as applied pursuant to the provisions of the preceding paragraph apply in the case where a superficies right referred to in Article 269-2, paragraph (1) of the Civil Code is created on or after the Effective Date, and the provisions then in force continue to govern the case where a superficies right referred to in that paragraph was created before the Effective Date.
前項の規定により適用する新租税特別措置法第七十条の六第一項ただし書（第一号に係る部分に限る。）及び第七項の規定は、施行日以後に民法第二百六十九条の二第一項の地上権の設定をする場合について適用し、施行日前に同項の地上権の設定をした場合については、なお従前の例による。