Supplementary Provisions, Article 118Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
第百十八条（相続税及び贈与税の特例に関する経過措置）
The provisions of Article 69-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to inheritance tax on residential land, etc. prescribed in paragraph (1) of that Article (referred to as "residential land, etc." in the following paragraph and paragraph (4)) acquired by inheritance or bequest on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on residential land, etc. prescribed in Article 69-4, 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六十九条の四第三項の規定は、施行日以後に相続又は遺贈により取得をする同条第一項に規定する宅地等（次項及び第四項において「宅地等」という。）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六十九条の四第一項に規定する宅地等に係る相続税については、なお従前の例による。
If the property that an individual acquires by inheritance or bequest during the period from the Effective Date to March 31, 2020 includes residential land, etc. that would fall under special eligible residential land, etc. prescribed in Article 69-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to residential land, etc. for specified residential use prescribed in paragraph (3), item (ii) of that Article that satisfies the requirement listed in (b) of that item) if that inheritance or bequest were deemed to have taken place on the day before the Effective Date (hereinafter referred to as "residential land, etc. under the transitional measures" in this paragraph and the following paragraph), then, with regard to the application of the provisions of Article 69-4, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation to that residential land, etc. under the transitional measures, the phrase "any of the following requirements" in that item is deemed to be replaced with "any of the following requirements (for residential land, etc. under the transitional measures prescribed in Article 118, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), including the requirement listed in Article 69-4, paragraph (3), item (ii), (b) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 15 of that Act)".
個人が施行日から令和二年三月三十一日までの間に相続又は遺贈により取得をする財産のうちに、施行日の前日において当該相続又は遺贈があったものとした場合に旧租税特別措置法第六十九条の四第一項に規定する特例対象宅地等（同条第三項第二号に規定する特定居住用宅地等のうち同号ロに掲げる要件を満たすものに限る。）に該当することとなる宅地等（以下この項及び次項において「経過措置対象宅地等」という。）がある場合には、当該経過措置対象宅地等に係る新租税特別措置法第六十九条の四第三項第二号の規定の適用については、同号中「要件のいずれか」とあるのは、「要件（所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百十八条第二項に規定する経過措置対象宅地等にあつては、同法第十五条の規定による改正前の租税特別措置法第六十九条の四第三項第二号ロに掲げる要件を含む。）のいずれか」とする。
If the property that an individual acquires by inheritance or bequest on or after April 1, 2020 includes residential land, etc. under the transitional measures, and, as of March 31, 2020, new construction, extension or other work on a building standing on that residential land, etc. under the transitional measures was being carried out and that inheritance or bequest took place before the completion of that work, then, only if that individual has used that building as the individual's own residence by the return due date prescribed in Article 69-4, paragraph (3), item (i), (a) of the New Act on Special Measures Concerning Taxation pertaining to that inheritance or bequest, the provisions of paragraph (1) of that Article apply by deeming that residential land, etc. under the transitional measures to have been used as the residence of the decedent pertaining to that inheritance or bequest immediately before the commencement of the succession, and that individual to be a relative who satisfies the requirement listed in paragraph (3), item (ii), (a) of that Article.
個人が令和二年四月一日以後に相続又は遺贈により取得をする財産のうちに経過措置対象宅地等がある場合において、同年三月三十一日において当該経過措置対象宅地等の上に存する建物の新築又は増築その他の工事が行われており、かつ、当該工事の完了前に当該相続又は遺贈があったときは、当該相続又は遺贈に係る新租税特別措置法第六十九条の四第三項第一号イに規定する申告期限までに当該個人が当該建物を自己の居住の用に供したときに限り、当該経過措置対象宅地等は相続開始の直前において当該相続又は遺贈に係る被相続人の居住の用に供されていたものと、当該個人は同項第二号イに掲げる要件を満たす親族とそれぞれみなして、同条第一項の規定を適用する。
With regard to the application of the provisions of Article 69-4, paragraph (3), item (iv) of the New Act on Special Measures Concerning Taxation to residential land, etc. acquired by inheritance or bequest during the period from the Effective Date to March 31, 2021, the phrase "within three years before the commencement of the succession" in that item is deemed to be replaced with "on or after April 1, 2018".
施行日から令和三年三月三十一日までの間に相続又は遺贈により取得をする宅地等に係る新租税特別措置法第六十九条の四第三項第四号の規定の適用については、同号中「相続開始前三年以内」とあるのは、「平成三十年四月一日以後」とする。
The provisions of Article 70-2-7 of the New Act on Special Measures Concerning Taxation apply to gift tax on special eligible gifted unlisted shares or similar interests prescribed in Article 70-7-5, paragraph (1) of the New Act on Special Measures Concerning Taxation acquired by gift on or after January 1, 2018.
新租税特別措置法第七十条の二の七の規定は、平成三十年一月一日以後に贈与により取得する新租税特別措置法第七十条の七の五第一項に規定する特例対象受贈非上場株式等に係る贈与税について適用する。
The provisions of Article 70-4, paragraph (1), item (i) and paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation apply to gift tax on farmland, etc. prescribed in Article 70-4, paragraph (1) of the New Act on Special Measures Concerning Taxation acquired by gift on or after the date specified in Article 1, item (x) of the Supplementary Provisions, 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 that date.
新租税特別措置法第七十条の四第一項第一号及び第二項第一号の規定は、附則第一条第十号に定める日以後に贈与により取得をす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に係る贈与税について適用し、同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 provisions of Article 70-4, paragraph (2), item (iv), and paragraphs (5) and (17) 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 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第二項第四号、第五項及び第十七項の規定は、施行日以後に贈与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 donees listed in the items of the following paragraph 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 respect to those donees are specified by Cabinet Order.
次項各号に掲げる受贈者は、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。
With regard to farmland, etc. prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation to which the provisions of that paragraph apply, if a donee listed in any of the following items receives the application of the provisions of paragraphs (15) through (17) of that Article on or after the Effective Date, the donee may acquire farmland listed in Article 70-4, paragraph (2), item (iv), (b) of the New Act on Special Measures Concerning Taxation or use it for agriculture. In this case, the provisions of paragraphs (5) and (17) of that Article apply to gift tax on that farmland.
旧租税特別措置法第七十条の四第一項の規定の適用を受ける同項に規定する農地等について、施行日以後に次の各号に掲げる受贈者が同条第十五項から第十七項までの規定の適用を受ける場合には、新租税特別措置法第七十条の四第二項第四号ロに掲げる農地を取得し、又は農業の用に供することができるものとする。この場合において、当該農地に係る贈与税については、同条第五項及び第十七項の規定を適用する。
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 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 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) 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 128, paragraph (3) of the Supplementary Provisions of that Act;
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 Act on Special Measures Concerning Taxation before the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) 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 127, paragraph (5) of the Supplementary Provisions of that Act;
所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第百二十七条第五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 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 Article 70-4-2, paragraph (9) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (x) of the Supplementary Provisions, the phrase "Article 118, paragraph (6) or (7) of the Supplementary Provisions" in item (xii) of that paragraph is deemed to be replaced with "Article 118, paragraph (7) of the Supplementary Provisions".
施行日から附則第一条第十号に定める日の前日までの間における新租税特別措置法第七十条の四の二第九項の規定の適用については、同項第十二号中「附則第百十八条第六項又は第七項」とあるのは、「附則第百十八条第七項」とする。
The provisions of Article 70-6, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation apply to inheritance tax on special farmland, etc. prescribed in that paragraph acquired by inheritance or bequest on or after the date specified in Article 1, item (x) of the Supplementary Provisions, 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 that date.
新租税特別措置法第七十条の六第一項第一号の規定は、附則第一条第十号に定める日以後に相続又は遺贈により取得をする同項に規定する特例農地等に係る相続税について適用し、同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 provisions of Article 70-6, paragraphs (6) and (39) 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 (xvi) of the Supplementary Provisions, 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 that date.
新租税特別措置法第七十条の六第六項及び第三十九項の規定は、附則第一条第十六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し、同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 provisions of Article 70-6, paragraphs (8) and (21) 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 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第八項及び第二十一項の規定は、施行日以後に相続又は遺贈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 farming heirs listed in the items of the following paragraph 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 respect to those farming heirs are specified by Cabinet Order.
次項各号に掲げる農業相続人は、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。
With regard to special farmland, etc. prescribed in Article 70-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation to which the provisions of that paragraph apply, if a farming heir listed in any of the following items receives, on or after the Effective Date, the application of the provisions of Article 70-4, paragraph (15) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-6, paragraph (19) of the Former Act on Special Measures Concerning Taxation, the provisions of Article 70-6, paragraph (20) of the Former Act on Special Measures Concerning Taxation, or the provisions of Article 70-4, paragraph (17) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-6, paragraph (21) of the Former Act on Special Measures Concerning Taxation, the farming heir may acquire farmland listed in Article 70-4, paragraph (2), item (iv), (b) of the New Act on Special Measures Concerning Taxation or use it for agriculture. In this case, the provisions of Article 70-6, paragraph (8) of the New Act on Special Measures Concerning Taxation and the provisions of Article 70-4, paragraph (17) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-6, paragraph (21) of the New Act on Special Measures Concerning Taxation apply to inheritance tax on that farmland.
旧租税特別措置法第七十条の六第一項の規定の適用を受ける同項に規定する特例農地等について、施行日以後に次の各号に掲げる農業相続人が同条第十九項において準用する旧租税特別措置法第七十条の四第十五項の規定、旧租税特別措置法第七十条の六第二十項の規定又は同条第二十一項において準用する旧租税特別措置法第七十条の四第十七項の規定の適用を受ける場合には、新租税特別措置法第七十条の四第二項第四号ロに掲げる農地を取得し、又は農業の用に供することができるものとする。この場合において、当該農地に係る相続税については、新租税特別措置法第七十条の六第八項の規定及び同条第二十一項において準用する新租税特別措置法第七十条の四第十七項の規定を適用する。
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 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 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) 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 128, paragraph (7) of the Supplementary Provisions of that Act;
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 Act on Special Measures Concerning Taxation before the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) 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 127, paragraph (9) of the Supplementary Provisions of that Act;
所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第百二十七条第九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 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 Article 70-6-2, paragraph (2) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xvi) of the Supplementary Provisions, the phrase "Article 118, paragraphs (11) through (13) of the Supplementary Provisions" in item (ix) of that paragraph is deemed to be replaced with "Article 118, paragraph (13) of the Supplementary Provisions".
施行日から附則第一条第十六号に定める日の前日までの間における新租税特別措置法第七十条の六の二第二項の規定の適用については、同項第九号中「附則第百十八条第十一項から第十三項まで」とあるのは、「附則第百十八条第十三項」とする。
With regard to the application of the provisions of Article 70-6-2, paragraph (2) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xvi) of the Supplementary Provisions to the day before the date specified in item (x) of that Article, the phrase "Article 118, paragraphs (11) through (13) of the Supplementary Provisions" in item (ix) of that paragraph is deemed to be replaced with "Article 118, paragraphs (12) and (13) of the Supplementary Provisions".
附則第一条第十六号に定める日から同条第十号に定める日の前日までの間における新租税特別措置法第七十条の六の二第二項の規定の適用については、同項第九号中「附則第百十八条第十一項から第十三項まで」とあるのは、「附則第百十八条第十二項及び第十三項」とする。
The provisions of Article 70-6-4 (excluding paragraph (7)) and Article 70-6-5 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 (xvi) of the Supplementary Provisions.
新租税特別措置法第七十条の六の四（第七項を除く。）及び第七十条の六の五の規定は、附則第一条第十六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。
The provisions of Article 70-6-7 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on specified works of art prescribed in Article 70-6-7, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation acquired by inheritance or bequest on or after the date specified in Article 1, item (xvii) of the Supplementary Provisions.
新租税特別措置法第七十条の六の七の規定は、附則第一条第十七号に定める日以後に相続又は遺贈により取得する新租税特別措置法第七十条の六の七第二項第一号に規定する特定美術品に係る相続税について適用する。
The provisions of Article 70-7 of the New Act on Special Measures Concerning Taxation apply to gift tax on unlisted shares or similar interests prescribed in paragraph (2), item (ii) of that Article acquired by gift on or after January 1, 2018, and the provisions then in force continue to govern gift tax on unlisted shares or similar interests prescribed in Article 70-7, paragraph (2), item (ii) of the Former Act on Special Measures Concerning Taxation acquired by gift before that date.
新租税特別措置法第七十条の七の規定は、平成三十年一月一日以後に贈与により取得をする同条第二項第二号に規定する非上場株式等に係る贈与税について適用し、同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七第二項第二号に規定する非上場株式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 successor donees prescribed in Article 70-7, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraphs (1) through (4), (15) and (30) of that Article (or, for a successor donee listed in item (i) or (ii), the provisions of paragraph (15) of that Article) apply to them. In this case, necessary matters concerning the application of those provisions with respect to those successor 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七第二項第三号に規定する経営承継受贈者とみなして、同条第一項から第四項まで、第十五項及び第三十項の規定（第一号又は第二号に掲げる経営承継受贈者にあっては、同条第十五項の規定）を適用する。この場合において、当該経営承継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 successor donee prescribed in Article 70-7, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010) (hereinafter referred to as "the 2010 Former Act" in this Article) who is receiving the application of the provisions of paragraph (1) of that Article;
所得税法等の一部を改正する法律（平成二十二年法律第六号）第十八条の規定による改正前の租税特別措置法（以下この条において「平成二十二年旧法」という。）第七十条の七第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者
a successor donee prescribed in Article 70-7, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 17 of the Act Partially Amending the Income Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Situation and Employment Conditions (Act No. 82 of 2011) (hereinafter referred to as "the 2011 Former Act" in this Article) who is receiving the application of the provisions of paragraph (1) of that Article;
現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための所得税法等の一部を改正する法律（平成二十三年法律第八十二号）第十七条の規定による改正前の租税特別措置法（以下この条において「平成二十三年旧法」という。）第七十条の七第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者
a successor donee prescribed in Article 70-7, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013) (hereinafter referred to as "the 2013 Former Act" in this Article) who is receiving the application of the provisions of paragraph (1) of that Article;
所得税法等の一部を改正する法律（平成二十五年法律第五号）第八条の規定による改正前の租税特別措置法（以下この条において「平成二十五年旧法」という。）第七十条の七第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者
a successor donee prescribed in Article 70-7, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015) (hereinafter referred to as "the 2015 Former Act" in this Article) who is receiving the application of the provisions of paragraph (1) of that Article;
所得税法等の一部を改正する法律（平成二十七年法律第九号）第八条の規定による改正前の租税特別措置法（以下この条において「平成二十七年旧法」という。）第七十条の七第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者
a successor donee prescribed in Article 70-7, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017) (hereinafter referred to as "the 2017 Former Act" in this Article) who is receiving the application of the provisions of paragraph (1) of that Article;
所得税法等の一部を改正する等の法律（平成二十九年法律第四号）第十二条の規定による改正前の租税特別措置法（以下この条において「平成二十九年旧法」という。）第七十条の七第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者
a successor donee prescribed in Article 70-7, paragraph (2), item (iii) of the Former Act on Special Measures Concerning Taxation who is receiving the application of the provisions of paragraph (1) of that Article.
旧租税特別措置法第七十条の七第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者
The provisions of Article 70-7-2 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on unlisted shares or similar interests prescribed in paragraph (2), item (ii) of that Article acquired by inheritance or bequest on or after January 1, 2018, and the provisions then in force continue to govern inheritance tax on unlisted shares or similar interests prescribed in Article 70-7-2, paragraph (2), item (ii) of the Former Act on Special Measures Concerning Taxation acquired by inheritance or bequest before that date.
新租税特別措置法第七十条の七の二の規定は、平成三十年一月一日以後に相続又は遺贈により取得をする同条第二項第二号に規定する非上場株式等に係る相続税について適用し、同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七の二第二項第二号に規定する非上場株式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 successor heirs, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraphs (1) through (4), (16) and (31) of that Article (or, for a successor heir, etc. listed in item (i) or (ii), the provisions of paragraph (16) of that Article) apply to them. In this case, necessary matters concerning the application of those provisions with respect to those successor heirs, etc. 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七の二第二項第三号に規定する経営承継相続人等とみなして、同条第一項から第四項まで、第十六項及び第三十一項の規定（第一号又は第二号に掲げる経営承継相続人等にあっては、同条第十六項の規定）を適用する。この場合において、当該経営承継相続人等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 successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the 2010 Former Act who is receiving the application of the provisions of paragraph (1) of that Article;
平成二十二年旧法第七十条の七の二第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等
a successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the 2011 Former Act who is receiving the application of the provisions of paragraph (1) of that Article;
平成二十三年旧法第七十条の七の二第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等
a successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the 2013 Former Act who is receiving the application of the provisions of paragraph (1) of that Article;
平成二十五年旧法第七十条の七の二第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等
a successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the 2015 Former Act who is receiving the application of the provisions of paragraph (1) of that Article;
平成二十七年旧法第七十条の七の二第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等
a successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the 2017 Former Act who is receiving the application of the provisions of paragraph (1) of that Article;
平成二十九年旧法第七十条の七の二第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等
a successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the Former Act on Special Measures Concerning Taxation who is receiving the application of the provisions of paragraph (1) of that Article.
旧租税特別措置法第七十条の七の二第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等
The provisions of Article 70-7-4 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on covered gifted unlisted shares or similar interests prescribed in Article 70-7-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that are deemed, pursuant to the provisions of that Article, to have been acquired by inheritance or bequest on or after January 1, 2018, and the provisions then in force continue to govern inheritance tax on special gifted unlisted shares or similar interests prescribed in Article 70-7-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were deemed, pursuant to the provisions of that Article, to have been acquired by inheritance or bequest before that date.
新租税特別措置法第七十条の七の四の規定は、平成三十年一月一日以後に新租税特別措置法第七十条の七の三の規定により相続又は遺贈により取得をしたものとみなされる同条第一項に規定する対象受贈非上場株式等に係る相続税について適用し、同日前に旧租税特別措置法第七十条の七の三の規定により相続又は遺贈により取得をしたものとみなされた同条第一項に規定する特例受贈非上場株式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 successor donees for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraphs (1) and (2) of that Article, the provisions of Article 70-7-2, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (3) of the New Act on Special Measures Concerning Taxation, the provisions of Article 70-7-2, paragraph (16) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (12) of the New Act on Special Measures Concerning Taxation, and the provisions of Article 70-7-2, paragraph (31) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (16) of the New Act on Special Measures Concerning Taxation (or, for a successor donee for inheritance listed in item (i) or (ii), the provisions of Article 70-7-2, paragraph (16) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (12) of the New Act on Special Measures Concerning Taxation) apply to them. In this case, necessary matters concerning the application of those provisions with respect to those successor donees for inheritance 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七の四第二項第三号に規定する経営相続承継受贈者とみなして、同条第一項及び第二項の規定並びに同条第三項において準用する新租税特別措置法第七十条の七の二第三項及び第四項、新租税特別措置法第七十条の七の四第十二項において準用する新租税特別措置法第七十条の七の二第十六項並びに新租税特別措置法第七十条の七の四第十六項において準用する新租税特別措置法第七十条の七の二第三十一項の規定（第一号又は第二号に掲げる経営相続承継受贈者にあっては、新租税特別措置法第七十条の七の四第十二項において準用する新租税特別措置法第七十条の七の二第十六項の規定）を適用する。この場合において、当該経営相続承継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 successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the 2010 Former Act who is receiving the application of the provisions of paragraph (1) of that Article;
平成二十二年旧法第七十条の七の四第一項の規定の適用を受けている同条第二項第三号に規定する経営相続承継受贈者
a successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the 2011 Former Act who is receiving the application of the provisions of paragraph (1) of that Article;
平成二十三年旧法第七十条の七の四第一項の規定の適用を受けている同条第二項第三号に規定する経営相続承継受贈者
a successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the 2013 Former Act who is receiving the application of the provisions of paragraph (1) of that Article;
平成二十五年旧法第七十条の七の四第一項の規定の適用を受けている同条第二項第三号に規定する経営相続承継受贈者
a successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the 2015 Former Act who is receiving the application of the provisions of paragraph (1) of that Article;
平成二十七年旧法第七十条の七の四第一項の規定の適用を受けている同条第二項第三号に規定する経営相続承継受贈者
a successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the 2017 Former Act who is receiving the application of the provisions of paragraph (1) of that Article;
平成二十九年旧法第七十条の七の四第一項の規定の適用を受けている同条第二項第三号に規定する経営相続承継受贈者
a successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the Former Act on Special Measures Concerning Taxation who is receiving the application of the provisions of paragraph (1) of that Article.
旧租税特別措置法第七十条の七の四第一項の規定の適用を受けている同条第二項第三号に規定する経営相続承継受贈者
The provisions of Article 70-7-5 of the New Act on Special Measures Concerning Taxation apply to gift tax on unlisted shares or similar interests prescribed in paragraph (2), item (v) of that Article acquired by gift on or after January 1, 2018.
新租税特別措置法第七十条の七の五の規定は、平成三十年一月一日以後に贈与により取得をする同条第二項第五号に規定する非上場株式等に係る贈与税について適用する。
The provisions of Article 70-7-6 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on unlisted shares or similar interests prescribed in paragraph (2), item (v) of that Article acquired by inheritance or bequest on or after January 1, 2018.
新租税特別措置法第七十条の七の六の規定は、平成三十年一月一日以後に相続又は遺贈により取得をする同条第二項第五号に規定する非上場株式等に係る相続税について適用する。