Supplementary Provisions, Article 51Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
第五十一条（相続税及び贈与税の特例に関する経過措置）
The provisions of Article 70-2 of the New Act on Special Measures Concerning Taxation apply to gift tax on funds for housing acquisition, etc. prescribed in paragraph (2), item (v) of that Article that a specified donee prescribed in item (i) of that paragraph acquires by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article and in Article 75 of the Supplementary Provisions) on or after January 1, 2022, and the provisions then in force continue to govern gift tax on funds for housing acquisition, etc. prescribed in item (v) of that paragraph that a specified donee prescribed in Article 70-2, paragraph (2), item (i) 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二の規定は、同条第二項第一号に規定する特定受贈者が令和四年一月一日以後に贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下この条及び附則第七十五条において同じ。）により取得をする同項第五号に規定する住宅取得等資金に係る贈与税について適用し、旧租税特別措置法第七十条の二第二項第一号に規定する特定受贈者が同日前に贈与により取得をした同項第五号に規定する住宅取得等資金に係る贈与税については、なお従前の例による。
With regard to the application of the provisions of Article 70-2, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation in the case where funds for housing acquisition, etc. prescribed in item (v) of that paragraph are acquired by gift during the period from January 1, 2022 to March 31, 2022, the phrase "18 years of age" in that item is deemed to be replaced with "20 years of age".
令和四年一月一日から同年三月三十一日までの間に贈与により新租税特別措置法第七十条の二第二項第五号に規定する住宅取得等資金の取得をする場合における同項第一号の規定の適用については、同号中「十八歳」とあるのは、「二十歳」とする。
The provisions of Article 70-2 of the New Act on Special Measures Concerning Taxation do not apply to funds for housing acquisition, etc. prescribed in paragraph (2), item (v) of that Article that any of the following persons acquires by gift on or after January 1, 2022:
次に掲げる者が、令和四年一月一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二第二項第五号に規定する住宅取得等資金については、同条の規定は、適用しない。
a specified donee prescribed in Article 70-2, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010) who has received 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第七十条の二第一項の規定の適用を受けた同条第二項第一号に規定する特定受贈者
a specified donee prescribed in Article 70-2, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012) who has received the application of the provisions of paragraph (1) of that Article;
租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）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二第一項の規定の適用を受けた同条第二項第一号に規定する特定受贈者
a specified donee prescribed in Article 70-2, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015) who has received 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第七十条の二第一項の規定の適用を受けた同条第二項第一号に規定する特定受贈者
a specified donee prescribed in Article 70-2, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation who has received the application of the provisions of paragraph (1) of that Article.
旧租税特別措置法第七十条の二第一項の規定の適用を受けた同条第二項第一号に規定する特定受贈者
The provisions of Article 70-3 of the New Act on Special Measures Concerning Taxation apply to gift tax on funds for housing acquisition, etc. prescribed in paragraph (3), item (v) of that Article that a specified donee prescribed in item (i) of that paragraph acquires by gift on or after January 1, 2022, and the provisions then in force continue to govern gift tax on funds for housing acquisition, etc. prescribed in item (v) of that paragraph that a specified donee prescribed in Article 70-3, paragraph (3), item (i) 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三の規定は、同条第三項第一号に規定する特定受贈者が令和四年一月一日以後に贈与により取得をする同項第五号に規定する住宅取得等資金に係る贈与税について適用し、旧租税特別措置法第七十条の三第三項第一号に規定する特定受贈者が同日前に贈与により取得をした同項第五号に規定する住宅取得等資金に係る贈与税については、なお従前の例による。
With regard to the application of the provisions of Article 70-3, paragraph (3), item (i), (c) of the New Act on Special Measures Concerning Taxation in the case where funds for housing acquisition, etc. prescribed in item (v) of that paragraph are acquired by gift during the period from January 1, 2022 to March 31, 2022, the phrase "18 years of age" in (c) of that item is deemed to be replaced with "20 years of age".
令和四年一月一日から同年三月三十一日までの間に贈与により新租税特別措置法第七十条の三第三項第五号に規定する住宅取得等資金の取得をする場合における同項第一号ハの規定の適用については、同号ハ中「十八歳」とあるのは、「二十歳」とする。
The provisions of Article 70-4 of the New Act on Special Measures Concerning Taxation apply to gift tax on farmland, etc. prescribed in 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 (xi) 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の規定は、附則第一条第十一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。
Each of the following persons is deemed to be a donee prescribed in Article 70-4, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraphs (8) through (14) of that Article apply:
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、同条第八項から第十四項までの規定を適用する。
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975) who is receiving the application of the provisions of the main clause of that paragraph, as it remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of Act No. 16 of 1975;
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 prior to 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 Act No. 16 of 1991;
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 prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995) who is receiving the application of the provisions of the main clause of that paragraph, as it remains in force pursuant to the provisions of Article 36, paragraph (2) of the Supplementary Provisions of Act No. 55 of 1995;
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 prior to the amendment by the provisions of 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 prior to the amendment by the provisions of 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 prior to the amendment by the provisions of 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 Act No. 15 of 2002;
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 prior to the amendment by the provisions of 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 Act No. 8 of 2003;
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 prior to the amendment by the provisions of 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, as it remains in force pursuant to the provisions of Article 55, paragraph (2) of the Supplementary Provisions of Act No. 21 of 2005;
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 prior to the amendment by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009) who is receiving the application of the provisions of the main clause of that paragraph, as it remains in force pursuant to the provisions of Article 66, paragraph (2) of the Supplementary Provisions of Act No. 13 of 2009;
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 prior to the amendment by the provisions of 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 Act No. 10 of 2014;
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 prior to the amendment by the provisions of 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 Act No. 15 of 2016;
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 Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) 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 118, paragraph (6) or (7) of the Supplementary Provisions of Act No. 7 of 2018;
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）附則第百十八条第六項又は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 prior to the amendment by the provisions of Article 15 of the 2020 Amendment Act who is receiving the application of the provisions of the main clause of that paragraph;
令和二年改正法第十五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
The provisions of Article 70-4, paragraphs (8) through (14) of the New Act on Special Measures Concerning Taxation as applied pursuant to the provisions of the preceding paragraph apply in the case where land is lent or borrowed, on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, under a promotion plan for agricultural land use consolidation, etc. prescribed in Article 70-4, paragraph (8) of the New Act on Special Measures Concerning Taxation, and the provisions then in force continue to govern the case where land was lent or borrowed, before that date, under an agricultural land use consolidation plan prescribed in Article 70-4, paragraph (8) of the Former Act on Special Measures Concerning Taxation.
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八項から第十四項までの規定は、附則第一条第十一号に定める日以後に新租税特別措置法第七十条の四第八項に規定する農用地利用集積等促進計画の定めるところにより貸し付けられ、又は借り受けられる場合について適用し、同日前に旧租税特別措置法第七十条の四第八項に規定する農用地利用集積計画の定めるところにより貸し付けられ、又は借り受けられた場合については、なお従前の例による。
The provisions of Article 70-4-2, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply in the case where a specified loan prescribed in Article 70-4-2, paragraph (1) of the New Act on Special Measures Concerning Taxation is made on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, 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 that date.
新租税特別措置法第七十条の四の二第一項及び第二項の規定は、附則第一条第十一号に定める日以後に新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が行われる場合について適用し、同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が行われた場合については、なお従前の例による。
If, on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, all or part of the farmland or pasture land referred to in Article 70-4, paragraph (8) or (11) or Article 70-4-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation is lent or borrowed under the agricultural land use consolidation plan prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Agricultural Management Foundation Act, etc. Amendment Act that remains in force pursuant to the provisions of that paragraph, that land is deemed to have been lent or borrowed under a promotion plan for agricultural land use consolidation, etc. prescribed in Article 70-4, paragraph (8) or (11) of the New Act on Special Measures Concerning Taxation or to have been the subject of a specified loan prescribed in Article 70-4-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of Article 70-4, paragraphs (8) through (14), Article 70-4-2 or Article 70-6-3 of the New Act on Special Measures Concerning Taxation apply.
附則第一条第十一号に定める日以後に旧租税特別措置法第七十条の四第八項若しくは第十一項又は第七十条の四の二第一項の農地又は採草放牧地の全部又は一部が基盤強化法等改正法附則第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項に規定する農用地利用集積計画の定めるところにより貸し付けられ、又は借り受けられる場合には、新租税特別措置法第七十条の四第八項若しくは第十一項に規定する農用地利用集積等促進計画の定めるところにより貸し付けられ、若しくは借り受けられたもの又は新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が行われたものとみなして、新租税特別措置法第七十条の四第八項から第十四項まで、第七十条の四の二又は第七十条の六の三の規定を適用する。
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 Article 70-6, paragraph (1) of the New Act on Special Measures Concerning Taxation 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 date specified in Article 1, item (xi) 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の規定は、附則第一条第十一号に定める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。
Each of the following persons is deemed to be a farming heir prescribed in Article 70-6, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraphs (10) through (17) of that Article apply:
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、同条第十項から第十七項までの規定を適用する。
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to 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, as it remains in force pursuant to the provisions of Article 19, paragraph (5) of the Supplementary Provisions of Act No. 16 of 1991;
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 prior to the amendment by the provisions of 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 prior to the amendment by the provisions of 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 prior to the amendment by the provisions of 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 Act No. 8 of 2003;
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 prior to the amendment by the provisions of 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 Act No. 21 of 2005;
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 prior to the amendment by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009) who is receiving the application of the provisions of the main clause of that paragraph, as it remains in force pursuant to the provisions of Article 66, paragraph (6) of the Supplementary Provisions of Act No. 13 of 2009;
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 prior to the amendment by the provisions of 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 Act No. 10 of 2014;
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 prior to the amendment by the provisions of 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 Act No. 15 of 2016;
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 Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) 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 118, paragraphs (11) through (13) of the Supplementary Provisions of Act No. 7 of 2018;
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）附則第百十八条第十一項から第十三項まで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 prior to the amendment by the provisions of Article 15 of the 2020 Amendment Act who is receiving the application of the provisions of the main clause of that paragraph;
令和二年改正法第十五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
The provisions of Article 70-6, paragraphs (10) through (17) of the New Act on Special Measures Concerning Taxation as applied pursuant to the provisions of the preceding paragraph apply in the case where land is lent or borrowed, on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, under a promotion plan for agricultural land use consolidation, etc. prescribed in Article 70-6, paragraph (10) of the New Act on Special Measures Concerning Taxation, and the provisions then in force continue to govern the case where land was lent or borrowed, before that date, under an agricultural land use consolidation plan prescribed in Article 70-6, paragraph (10) of the Former Act on Special Measures Concerning Taxation.
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十項から第十七項までの規定は、附則第一条第十一号に定める日以後に新租税特別措置法第七十条の六第十項に規定する農用地利用集積等促進計画の定めるところにより貸し付けられ、又は借り受けられる場合について適用し、同日前に旧租税特別措置法第七十条の六第十項に規定する農用地利用集積計画の定めるところにより貸し付けられ、又は借り受けられた場合については、なお従前の例による。
The provisions of Article 70-6-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where a specified loan prescribed in that paragraph is made on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, and the provisions then in force continue to govern the case where a specified loan prescribed in Article 70-6-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation was made before that date.
新租税特別措置法第七十条の六の二第一項の規定は、附則第一条第十一号に定める日以後に同項に規定する特定貸付けが行われる場合について適用し、同日前に旧租税特別措置法第七十条の六の二第一項に規定する特定貸付けが行われた場合については、なお従前の例による。
If, on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, all or part of the farmland or pasture land referred to in Article 70-6, paragraph (10) or (13) or Article 70-6-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation is lent or borrowed under the agricultural land use consolidation plan prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Agricultural Management Foundation Act, etc. Amendment Act that remains in force pursuant to the provisions of that paragraph, that land is deemed to have been lent or borrowed under a promotion plan for agricultural land use consolidation, etc. prescribed in Article 70-6, paragraph (10) or (13) of the New Act on Special Measures Concerning Taxation or to have been the subject of a specified loan prescribed in Article 70-6-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of Article 70-6, paragraphs (10) through (17), Article 70-6-2 or Article 70-6-3 of the New Act on Special Measures Concerning Taxation apply.
附則第一条第十一号に定める日以後に旧租税特別措置法第七十条の六第十項若しくは第十三項又は第七十条の六の二第一項の農地又は採草放牧地の全部又は一部が基盤強化法等改正法附則第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項に規定する農用地利用集積計画の定めるところにより貸し付けられ、又は借り受けられる場合には、新租税特別措置法第七十条の六第十項若しくは第十三項に規定する農用地利用集積等促進計画の定めるところにより貸し付けられ、若しくは借り受けられたもの又は新租税特別措置法第七十条の六の二第一項に規定する特定貸付けが行われたものとみなして、新租税特別措置法第七十条の六第十項から第十七項まで、第七十条の六の二又は第七十条の六の三の規定を適用する。