# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十九条の五 (Article 69-5)

- Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号
- English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第六十九条の五 (Article 69-5)（特定計画山林についての相続税の課税価格の計算の特例） — address `art-69-5`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-69-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-69-5
- Every provision below carries its address and both URLs on the line under it.
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below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
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They are never merged and never substituted for one another.

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### 第六十九条の五（特定計画山林についての相続税の課税価格の計算の特例） — Special Provisions on Calculation of Taxable Value for Inheritance Tax on Specified Planned Forest
<sup>caption: machine translation, not official</sup>
<sup>art-69-5 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5 · https://japanlaw.org/l/332AC0000000026/art-69-5</sup>

**第一項**  特定計画山林相続人等が、相続又は遺贈（当該相続に係る被相続人からの贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下第七十条の七の九までにおいて同じ。）により取得した財産で相続税法第二十一条の九第三項（第七十条の二の六第一項、第七十条の二の七第一項（第七十条の二の八において準用する場合を含む。）又は第七十条の三第一項において準用する場合を含む。次項第二号において同じ。）の規定の適用を受けるものに係る贈与を含む。以下この項において同じ。）により取得した特定計画山林でこの項の規定の適用を受けるものとして政令で定めるところにより選択をしたもの（以下この項及び次項において「選択特定計画山林」という。）について、当該相続の開始の時から当該相続又は遺贈に係る同法第二十七条、第二十九条又は第三十一条第二項の規定による申告書の提出期限（当該特定計画山林相続人等が当該提出期限の前に死亡した場合には、その死亡の日。次項において「申告期限」という。）まで引き続き当該選択特定計画山林の全てを有している場合その他これに準ずる場合として政令で定める場合には、同法第十一条の二に規定する相続税の課税価格（同法第二十一条の十五第一項の規定の適用がある場合には、同項の規定による相続税の課税価格）に算入すべき価額は、当該選択特定計画山林の価額（当該選択特定計画山林が同法第二十一条の九第三項の規定の適用を受ける贈与により取得したものである場合には、当該価額から同法第二十一条の十一の二第一項の規定（第七十条の三の二第一項の規定を含む。）による控除をした残額）に百分の九十五を乗じて計算した金額とする。
<sup>art-69-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-1</sup>
In the case where an heir, etc. of specified planned forest has continued to hold all of the specified planned forest that the heir, etc. of specified planned forest acquired by inheritance or bequest (including a gift relating to property acquired by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter through Article 70-7-9) from the decedent relating to that inheritance which is subject to the provisions of Article 21-9, paragraph (3) of the Inheritance Tax Act (including as applied mutatis mutandis pursuant to Article 70-2-6, paragraph (1), Article 70-2-7, paragraph (1) (including as applied mutatis mutandis pursuant to Article 70-2-8) or Article 70-3, paragraph (1); the same applies in item (ii) of the following paragraph); the same applies hereinafter in this paragraph) and has selected, pursuant to the provisions of Cabinet Order, as that to which the provisions of this paragraph are to apply (referred to as "selected specified planned forest" in this paragraph and the following paragraph), from the time of the commencement of the succession until the due date for filing the return under Article 27, Article 29 or Article 31, paragraph (2) of that Act relating to the inheritance or bequest (or, in the case where the heir, etc. of specified planned forest dies before that due date, the date of death; referred to as the "return due date" in the following paragraph), or in any other case specified by Cabinet Order as equivalent thereto, the value to be included in the taxable value for inheritance tax prescribed in Article 11-2 of that Act (or, in the case where the provisions of Article 21-15, paragraph (1) of that Act apply, the taxable value for inheritance tax under the provisions of that paragraph) is the amount calculated by multiplying the value of the selected specified planned forest (or, in the case where the selected specified planned forest has been acquired by a gift subject to the provisions of Article 21-9, paragraph (3) of that Act, the balance remaining after deducting from that value the amount of the deduction under the provisions of Article 21-11-2, paragraph (1) of that Act (including the provisions of Article 70-3-2, paragraph (1))) by 95 percent.
<sup>machine translation, not official</sup>

**第二項**  この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
<sup>art-69-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-2</sup>
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
<sup>machine translation, not official</sup>

  **一**  特定森林経営計画対象山林　被相続人が当該被相続人に係る相続開始の直前に有していた立木又は土地等（土地又は土地の上に存する権利をいう。以下この条において同じ。）のうち当該相続開始の前に森林法第十一条第五項（同法第十二条第三項において読み替えて準用する場合並びに木材の安定供給の確保に関する特別措置法第八条の規定により読み替えて適用される場合及び同法第九条第二項又は第三項において読み替えて適用される森林法第十二条第三項において読み替えて準用する場合を含む。）の規定による市町村の長（同法第十九条の規定の適用がある場合には、同条第一項各号に掲げる場合の区分に応じ当該各号に定める者）の認定（以下この項において「市町村長等の認定」という。）を受けた同法第十一条第一項に規定する森林経営計画（同条第五項第二号ロに規定する公益的機能別森林施業を実施するためのものとして財務省令で定めるもの及び同法第十六条又は木材の安定供給の確保に関する特別措置法第九条第四項の規定による認定の取消しがあつたものを除く。以下この項において「森林経営計画」という。）が定められている区域内に存するもの（森林の保健機能の増進に関する特別措置法第二条第二項第二号に規定する森林保健施設の整備に係る地区内に存するものを除き、一体として効率的に森林施業を行うこととされているものとして財務省令で定めるものに限る。次号において同じ。）をいう。
  <sup>art-69-5/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-2/item-1</sup>
  specified forest under a forest management plan: standing trees or land, etc. (meaning land or rights existing on land; the same applies hereinafter in this Article) that the decedent held immediately before the commencement of the succession relating to the decedent, which are located within an area for which a forest management plan prescribed in Article 11, paragraph (1) of the Forest Act (excluding a plan specified by Order of the Ministry of Finance as being for implementing forest operations by public-interest function prescribed in paragraph (5), item (ii), (b) of that Article and a plan whose certification has been revoked under the provisions of Article 16 of that Act or Article 9, paragraph (4) of the Act on Special Measures concerning Assurance of Stable Supply of Timber; referred to as a "forest management plan" in this paragraph) is established that received, before the commencement of the succession, the certification of the mayor of the municipality (or, in the case where the provisions of Article 19 of that Act apply, of the person specified in the relevant item of paragraph (1) of that Article according to the category of cases listed in those items) under the provisions of Article 11, paragraph (5) of the Forest Act (including as applied mutatis mutandis with replacement of terms pursuant to Article 12, paragraph (3) of that Act, as applied with replacement of terms pursuant to the provisions of Article 8 of the Act on Special Measures concerning Assurance of Stable Supply of Timber, and as applied mutatis mutandis with replacement of terms pursuant to Article 12, paragraph (3) of the Forest Act as applied with replacement of terms under Article 9, paragraph (2) or (3) of that Act) (referred to as "certification by the mayor of the municipality, etc." in this paragraph) (excluding those located within a district relating to the development of forest health facilities prescribed in Article 2, paragraph (2), item (ii) of the Act on Special Measures concerning Improvement of Public Health Function of Forests, and limited to those specified by Order of the Ministry of Finance as those for which forest operations are to be carried out efficiently as a single unit; the same applies in the following item);
  <sup>machine translation, not official</sup>

  **二**  特定受贈森林経営計画対象山林　被相続人である特定贈与者（相続税法第二十一条の九第五項に規定する特定贈与者をいう。以下この条において同じ。）が贈与（同法第二十一条の九第三項の規定の適用を受ける財産に係る贈与に限る。以下この条において同じ。）をした立木又は土地等のうち当該贈与の前に市町村長等の認定を受けた森林経営計画が定められている区域内に存するものをいう。
  <sup>art-69-5/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-2/item-2</sup>
  specified donated forest under a forest management plan: standing trees or land, etc. that the specified donor who is the decedent (meaning a specified donor prescribed in Article 21-9, paragraph (5) of the Inheritance Tax Act; the same applies hereinafter in this Article) has given by gift (limited to a gift relating to property subject to the provisions of Article 21-9, paragraph (3) of that Act; the same applies hereinafter in this Article), which are located within an area for which a forest management plan that received certification by the mayor of the municipality, etc. before the gift is established;
  <sup>machine translation, not official</sup>

  **三**  特定計画山林相続人等　次のイ又はロに掲げる者をいう。
  <sup>art-69-5/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-2/item-3</sup>
  heir, etc. of specified planned forest: a person listed in (a) or (b) below;
  <sup>machine translation, not official</sup>

    **イ**  相続又は遺贈により特定森林経営計画対象山林を取得した個人で（１）及び（２）に掲げる要件を満たすもの
    <sup>art-69-5/par-2/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-2/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-2/item-3/sub-1</sup>
    an individual who has acquired specified forest under a forest management plan by inheritance or bequest and who satisfies the requirements listed in (1) and (2);
    <sup>machine translation, not official</sup>

      **（１）**  当該相続又は遺贈に係る被相続人から特定森林経営計画対象山林を当該相続又は遺贈により取得した者で当該被相続人の親族であること。
      <sup>art-69-5/par-2/item-3/sub-1/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-2/item-3/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-2/item-3/sub-1/sub2-1</sup>
      being a person who has acquired specified forest under a forest management plan by the inheritance or bequest from the decedent relating to that inheritance or bequest and who is a relative of the decedent;
      <sup>machine translation, not official</sup>

      **（２）**  当該相続開始の時から申告期限まで引き続き選択特定計画山林である特定森林経営計画対象山林について市町村長等の認定を受けた森林経営計画に基づき施業を行つていること。
      <sup>art-69-5/par-2/item-3/sub-1/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-2/item-3/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-2/item-3/sub-1/sub2-2</sup>
      having continuously carried out forest operations, from the time of the commencement of the succession until the return due date, on the specified forest under a forest management plan that is selected specified planned forest, based on a forest management plan that has received certification by the mayor of the municipality, etc.;
      <sup>machine translation, not official</sup>

    **ロ**  贈与により特定受贈森林経営計画対象山林を取得した個人で（１）及び（２）に掲げる要件を満たすもの
    <sup>art-69-5/par-2/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-2/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-2/item-3/sub-2</sup>
    an individual who has acquired specified donated forest under a forest management plan by gift and who satisfies the requirements listed in (1) and (2);
    <sup>machine translation, not official</sup>

      **（１）**  当該特定受贈森林経営計画対象山林に係る相続税法第二十一条の九第五項に規定する相続時精算課税適用者であること。
      <sup>art-69-5/par-2/item-3/sub-2/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-2/item-3/sub-2/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-2/item-3/sub-2/sub2-1</sup>
      being a person subject to settlement taxation at the time of inheritance as prescribed in Article 21-9, paragraph (5) of the Inheritance Tax Act with regard to the specified donated forest under a forest management plan;
      <sup>machine translation, not official</sup>

      **（２）**  当該特定受贈森林経営計画対象山林に係る贈与の時から被相続人である特定贈与者の死亡により開始した相続に係る申告期限まで引き続き選択特定計画山林である特定受贈森林経営計画対象山林について市町村長等の認定を受けた森林経営計画に基づき施業を行つていること。
      <sup>art-69-5/par-2/item-3/sub-2/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-2/item-3/sub-2/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-2/item-3/sub-2/sub2-2</sup>
      having continuously carried out forest operations, from the time of the gift relating to the specified donated forest under a forest management plan until the return due date relating to the inheritance that commenced upon the death of the specified donor who is the decedent, on the specified donated forest under a forest management plan that is selected specified planned forest, based on a forest management plan that has received certification by the mayor of the municipality, etc.
      <sup>machine translation, not official</sup>

  **四**  特定計画山林　次のイ又はロに掲げる立木又は土地等をいう。
  <sup>art-69-5/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-2/item-4</sup>
  specified planned forest: standing trees or land, etc. listed in (a) or (b) below.
  <sup>machine translation, not official</sup>

    **イ**  被相続人が当該被相続人に係る相続開始の前に受けていた市町村長等の認定（特定森林経営計画対象山林に係るもののうち申告期限を経過する時において森林法第十七条第一項の規定により効力を有するものとされるものに限る。ロにおいて同じ。）に係る森林経営計画その他これに準ずるものとして政令で定めるものが定められている区域内に存する特定森林経営計画対象山林（森林の保健機能の増進に関する特別措置法第二条第二項第二号に規定する森林保健施設の整備に係る地区内に存するものを除き、一体として効率的に森林施業を行うこととされているものとして財務省令で定めるものに限る。）
    <sup>art-69-5/par-2/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-2/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-2/item-4/sub-1</sup>
    specified forest under a forest management plan located within an area for which a forest management plan relating to the certification by the mayor of the municipality, etc. that the decedent had received before the commencement of the succession relating to the decedent (limited to certification relating to specified forest under a forest management plan that is deemed to remain in effect pursuant to the provisions of Article 17, paragraph (1) of the Forest Act at the time the return due date passes; the same applies in (b)), or any other plan specified by Cabinet Order as equivalent thereto, is established (excluding forest located within a district relating to the development of forest health facilities prescribed in Article 2, paragraph (2), item (ii) of the Act on Special Measures concerning Improvement of Public Health Function of Forests, and limited to forest specified by Order of the Ministry of Finance as forest for which forest operations are to be carried out efficiently as a single unit);
    <sup>machine translation, not official</sup>

    **ロ**  被相続人である特定贈与者が贈与の前に受けていた市町村長等の認定に係る森林経営計画その他これに準ずるものとして政令で定めるものが定められている区域内に存する特定受贈森林経営計画対象山林（森林の保健機能の増進に関する特別措置法第二条第二項第二号に規定する森林保健施設の整備に係る地区内に存するものを除き、一体として効率的に森林施業を行うこととされているものとして財務省令で定めるものに限る。）
    <sup>art-69-5/par-2/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-2/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-2/item-4/sub-2</sup>
    specified donated forest under a forest management plan located within an area for which a forest management plan relating to the certification by the mayor of the municipality, etc. that the specified donor who is the decedent had received before the gift, or any other plan specified by Cabinet Order as equivalent thereto, is established (excluding forest located within a district relating to the development of forest health facilities prescribed in Article 2, paragraph (2), item (ii) of the Act on Special Measures concerning Improvement of Public Health Function of Forests, and limited to forest specified by Order of the Ministry of Finance as forest for which forest operations are to be carried out efficiently as a single unit).
    <sup>machine translation, not official</sup>

**第三項**  第一項の規定は、同項の相続又は遺贈に係る相続税法第二十七条の規定による申告書の提出期限（以下この項において「申告期限」という。）までに共同相続人又は包括受遺者によつて分割されていない特定計画山林については、適用しない。ただし、その分割されていない特定計画山林が申告期限から三年以内（当該期間が経過するまでの間に当該特定計画山林が分割されなかつたことにつき、当該相続又は遺贈に関し訴えの提起がされたことその他の政令で定めるやむを得ない事情がある場合において、政令で定めるところにより納税地の所轄税務署長の承認を受けたときは、当該特定計画山林の分割ができることとなつた日として政令で定める日の翌日から四月以内）に分割された場合には、その分割された当該特定計画山林については、この限りでない。
<sup>art-69-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-3</sup>
The provisions of paragraph (1) do not apply to specified planned forest that has not been divided by the co-heirs or universal legatees by the due date for filing the return under Article 27 of the Inheritance Tax Act relating to the inheritance or bequest referred to in that paragraph (referred to as the "return due date" in this paragraph); provided, however, that this does not apply to the divided specified planned forest in the case where the undivided specified planned forest is divided within three years from the return due date (or, in the case where there are unavoidable circumstances specified by Cabinet Order, such as the filing of an action concerning the inheritance or bequest, for the specified planned forest not having been divided before the expiration of that period, and the approval of the district director with jurisdiction over the place for tax payment has been obtained pursuant to the provisions of Cabinet Order, within four months from the day following the day specified by Cabinet Order as the day on which the division of the specified planned forest became possible).
<sup>machine translation, not official</sup>

**第四項**  第一項の規定は、同項の相続に係る被相続人から同項の相続又は遺贈により財産を取得した者が前条第一項の規定の適用を受け、又は受けている場合には、適用しない。
<sup>art-69-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-4</sup>
The provisions of paragraph (1) do not apply in the case where a person who has acquired property by the inheritance or bequest referred to in that paragraph from the decedent relating to the inheritance referred to in that paragraph is to be, or is, subject to the provisions of paragraph (1) of the preceding Article.
<sup>machine translation, not official</sup>

**第五項**  選択宅地等面積（前条の規定により同条第一項に規定する小規模宅地等として選択がされた宅地等の面積につき同条第二項第三号イからハまでの規定により計算した面積の合計をいう。第二号において同じ。）が二百平方メートル未満である場合において、第一項の相続又は遺贈により財産を取得した者が特定森林経営計画対象山林（特定受贈森林経営計画対象山林を含む。第一号において同じ。）を同項に規定する選択特定計画山林として選択をするときは、前項の規定にかかわらず、同号に掲げる金額に第二号に掲げる割合を乗じて得た価額に達するまでの部分について、第一項の規定の適用を受けることができる。
<sup>art-69-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-5</sup>
In the case where the area of the selected residential land, etc. (meaning the total of the areas calculated pursuant to the provisions of paragraph (2), item (iii), (a) through (c) of the preceding Article for the area of the residential land, etc. selected as small-scale residential land, etc. prescribed in paragraph (1) of that Article pursuant to the provisions of that Article; the same applies in item (ii)) is less than 200 square meters, if a person who has acquired property by the inheritance or bequest referred to in paragraph (1) selects specified forest under a forest management plan (including specified donated forest under a forest management plan; the same applies in item (i)) as selected specified planned forest prescribed in that paragraph, the person may, notwithstanding the provisions of the preceding paragraph, receive the application of the provisions of paragraph (1) for the portion up to the value obtained by multiplying the amount listed in item (i) by the ratio listed in item (ii):
<sup>machine translation, not official</sup>

  **一**  当該特定森林経営計画対象山林の価額
  <sup>art-69-5/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-5/item-1</sup>
  the value of the specified forest under a forest management plan;
  <sup>machine translation, not official</sup>

  **二**  二百平方メートルから選択宅地等面積を控除したものの二百平方メートルに占める割合
  <sup>art-69-5/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-5/item-2</sup>
  the ratio that the area obtained by deducting the area of the selected residential land, etc. from 200 square meters bears to 200 square meters.
  <sup>machine translation, not official</sup>

**第六項**  相続税法第三十二条第一項の規定は、第三項ただし書の場合その他既に分割された当該特定計画山林について第一項の規定の適用を受けていなかつた場合として政令で定める場合について準用する。この場合において、必要な技術的読替えは、政令で定める。
<sup>art-69-5/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-6</sup>
The provisions of Article 32, paragraph (1) of the Inheritance Tax Act apply mutatis mutandis to the case referred to in the proviso to paragraph (3) and other cases specified by Cabinet Order as cases where the provisions of paragraph (1) have not been applied to the specified planned forest that has already been divided. In this case, the necessary technical replacement of terms is specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第七項**  第一項の規定は、同項の規定の適用を受けようとする者の当該相続又は遺贈に係る相続税法第二十七条又は第二十九条の規定による申告書（これらの申告書に係る期限後申告書及びこれらの申告書に係る修正申告書を含む。第十項及び第十一項において「相続税の申告書」という。）に第一項の規定の適用を受けようとする旨を記載し、同項の規定による計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。
<sup>art-69-5/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-7</sup>
The provisions of paragraph (1) apply only if a person seeking the application of the provisions of that paragraph states in the return under Article 27 or Article 29 of the Inheritance Tax Act relating to the inheritance or bequest (including a return filed after the due date relating to those returns and an amended return relating to those returns; referred to as an "inheritance tax return" in paragraphs (10) and (11)) that the person seeks the application of the provisions of paragraph (1), and attaches to it a written statement concerning the calculation under the provisions of that paragraph and other documents specified by Order of the Ministry of Finance.
<sup>machine translation, not official</sup>

**第八項**  特定贈与者からの贈与により取得をした特定受贈森林経営計画対象山林について第一項の規定の適用を受けようとする特定計画山林相続人等は、政令で定めるところにより、相続税法第二十八条第一項の期間内に第一項の規定の適用を受ける旨その他財務省令で定める事項を記載した書類その他財務省令で定める書類を納税地の所轄税務署長に提出しなければならない。
<sup>art-69-5/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-8</sup>
An heir, etc. of specified planned forest who seeks the application of the provisions of paragraph (1) with regard to specified donated forest under a forest management plan acquired by gift from a specified donor must, pursuant to the provisions of Cabinet Order, submit to the district director with jurisdiction over the place for tax payment, within the period referred to in Article 28, paragraph (1) of the Inheritance Tax Act, a document stating that the provisions of paragraph (1) are to be applied and other matters specified by Order of the Ministry of Finance, and other documents specified by Order of the Ministry of Finance.
<sup>machine translation, not official</sup>

**第九項**  前項の場合において、同項の期間内に、同項の特定受贈森林経営計画対象山林に係る同項の書類が納税地の所轄税務署長に提出されていないときは、当該特定受贈森林経営計画対象山林については、第一項の規定の適用を受けることができない。
<sup>art-69-5/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-9</sup>
In the case referred to in the preceding paragraph, if the document referred to in that paragraph relating to the specified donated forest under a forest management plan referred to in that paragraph has not been submitted to the district director with jurisdiction over the place for tax payment within the period referred to in that paragraph, the application of the provisions of paragraph (1) may not be received with regard to that specified donated forest under a forest management plan.
<sup>machine translation, not official</sup>

**第十項**  第一項の規定は、第七項の規定にかかわらず、特定森林経営計画対象山林又は特定受贈森林経営計画対象山林について第一項の規定の適用を受けようとする者の相続税の申告書の提出期限から二月以内に第二項第三号イ（２）又はロ（２）に規定する森林経営計画に基づき施業が行われていた旨その他の事項を証する財務省令で定める書類の提出がない場合には、適用しない。
<sup>art-69-5/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-10 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-10</sup>
Notwithstanding the provisions of paragraph (7), the provisions of paragraph (1) do not apply in the case where, within two months from the due date for filing the inheritance tax return of the person seeking the application of the provisions of paragraph (1) with regard to specified forest under a forest management plan or specified donated forest under a forest management plan, there is no submission of the documents specified by Order of the Ministry of Finance certifying that forest operations have been carried out based on the forest management plan prescribed in paragraph (2), item (iii), (a), (2) or (b), (2) and other matters.
<sup>machine translation, not official</sup>

**第十一項**  税務署長は、相続税の申告書若しくは前項の財務省令で定める書類の提出がなかつた場合又は第七項の記載若しくは添付がない相続税の申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類並びに同項及び前項の財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
<sup>art-69-5/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-11 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-11</sup>
Even in the case where an inheritance tax return or the documents specified by Order of the Ministry of Finance referred to in the preceding paragraph have not been submitted, or where an inheritance tax return without the statement or attachment referred to in paragraph (7) has been submitted, if the district director finds that there were unavoidable circumstances for the failure to submit, or to make the statement or attachment, the district director may apply the provisions of paragraph (1), but only in the case where there has been a submission of a document containing that statement and of the documents specified by Order of the Ministry of Finance referred to in that paragraph and the preceding paragraph.
<sup>machine translation, not official</sup>

**第十二項**  第一項に規定する選択特定計画山林について、同項の規定の適用を受ける場合における相続税法第四十八条の二第六項において準用する同法第四十一条第二項の規定の適用については、同項中「財産を除く」とあるのは、「財産及び租税特別措置法第六十九条の五第一項（特定計画山林についての相続税の課税価格の計算の特例）の規定の適用を受けた同項に規定する選択特定計画山林を除く」とする。
<sup>art-69-5/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-12 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-12</sup>
With regard to the application of the provisions of Article 41, paragraph (2) of the Inheritance Tax Act as applied mutatis mutandis pursuant to Article 48-2, paragraph (6) of that Act in the case where the provisions of paragraph (1) are applied to selected specified planned forest prescribed in that paragraph, the phrase "excluding property" in that paragraph is deemed to be replaced with "excluding property and selected specified planned forest prescribed in Article 69-5, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Calculation of Taxable Value for Inheritance Tax on Specified Planned Forest) to which the provisions of that paragraph have been applied".
<sup>machine translation, not official</sup>

**第十三項**  第三項から前項までに定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
<sup>art-69-5/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-13</sup>
Beyond what is provided for in paragraph (3) through the preceding paragraph, necessary matters concerning the application of paragraph (1) are specified by Cabinet Order.
<sup>machine translation, not official</sup>

---

## Cites
- art-69-5/par-1: 相続税法第二十一条の九第三項 → e-Gov law 325AC0000000073, 第二十一条の九第三項 (Article 21-9, paragraph (3)), art-21-9/par-3 — not held in this collection
- art-69-5/par-1: 同法第二十七条 → e-Gov law 325AC0000000073, 第二十七条 (Article 27), art-27 — not held in this collection
- art-69-5/par-1: 第二十九条 → e-Gov law 325AC0000000073, 第二十九条 (Article 29), art-29 — not held in this collection
- art-69-5/par-1: 第三十一条第二項 → e-Gov law 325AC0000000073, 第三十一条第二項 (Article 31, paragraph (2)), art-31/par-2 — not held in this collection
- art-69-5/par-1: 同法第十一条の二 → e-Gov law 325AC0000000073, 第十一条の二 (Article 11-2), art-11-2 — not held in this collection
- art-69-5/par-1: 同法第二十一条の十五第一項 → e-Gov law 325AC0000000073, 第二十一条の十五第一項 (Article 21-15, paragraph (1)), art-21-15/par-1 — not held in this collection
- art-69-5/par-1: 同法第二十一条の十一の二第一項 → e-Gov law 325AC0000000073, 第二十一条の十一の二第一項 (Article 21-11-2, paragraph (1)), art-21-11-2/par-1 — not held in this collection
- art-69-5/par-1: 次項 → 租税特別措置法 第六十九条の五第二項 (Article 69-5, paragraph (2)), art-69-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-2
- art-69-5/par-1: この項 → 租税特別措置法 第六十九条の五第一項 (Article 69-5, paragraph (1)), art-69-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-1
- art-69-5/par-1: 第七十条の七の九 → 租税特別措置法 第七十条の七の九 (Article 70-7-9), art-70-7-9 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-9
- art-69-5/par-1: 第七十条の二の七第一項 → 租税特別措置法 第七十条の二の七第一項 (Article 70-2-7, paragraph (1)), art-70-2-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-7/par-1
- art-69-5/par-1: 次項第二号 → 租税特別措置法 第六十九条の五第二項第二号 (Article 69-5, paragraph (2), item (ii)), art-69-5/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-2/item-2
- art-69-5/par-1: 第七十条の三の二第一項 → 租税特別措置法 第七十条の三の二第一項 (Article 70-3-2, paragraph (1)), art-70-3-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3-2/par-1
- art-69-5/par-1: 第七十条の三第一項 → 租税特別措置法 第七十条の三第一項 (Article 70-3, paragraph (1)), art-70-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1
- art-69-5/par-1: 第七十条の二の六第一項 → 租税特別措置法 第七十条の二の六第一項 (Article 70-2-6, paragraph (1)), art-70-2-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-6/par-1
- art-69-5/par-1: 第七十条の二の八 → 租税特別措置法 第七十条の二の八 (Article 70-2-8), art-70-2-8 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-8 · https://japanlaw.org/l/332AC0000000026/art-70-2-8
- art-69-5/par-2: この条 → 租税特別措置法 第六十九条の五 (Article 69-5), art-69-5 — https://japanlaw.org/en/special-taxation-measures-act/art-69-5 · https://japanlaw.org/l/332AC0000000026/art-69-5
- art-69-5/par-2/item-1: 森林法第十一条第五項 → e-Gov law 326AC1000000249, 第十一条第五項 (Article 11, paragraph (5)), art-11/par-5 — not held in this collection
- art-69-5/par-2/item-1: 同法第十二条第三項 → e-Gov law 326AC1000000249, 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — not held in this collection
- art-69-5/par-2/item-1: 同法第十九条 → e-Gov law 326AC1000000249, 第十九条 (Article 19), art-19 — not held in this collection
- art-69-5/par-2/item-1: 同条第一項 → e-Gov law 326AC1000000249, 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — not held in this collection
- art-69-5/par-2/item-1: 同法第十一条第一項 → e-Gov law 326AC1000000249, 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — not held in this collection
- art-69-5/par-2/item-1: 同条第五項第二号 → e-Gov law 326AC1000000249, 第十一条第五項第二号 (Article 11, paragraph (5), item (ii)), art-11/par-5/item-2 — not held in this collection
- art-69-5/par-2/item-1: 同法第十六条 → e-Gov law 326AC1000000249, 第十六条 (Article 16), art-16 — not held in this collection
- art-69-5/par-2/item-1: この項 → 租税特別措置法 第六十九条の五第二項 (Article 69-5, paragraph (2)), art-69-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-2
- art-69-5/par-2/item-1: 次号 → 租税特別措置法 第六十九条の五第二項第二号 (Article 69-5, paragraph (2), item (ii)), art-69-5/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-2/item-2
- art-69-5/par-2/item-1: この条 → 租税特別措置法 第六十九条の五 (Article 69-5), art-69-5 — https://japanlaw.org/en/special-taxation-measures-act/art-69-5 · https://japanlaw.org/l/332AC0000000026/art-69-5
- art-69-5/par-2/item-2: 相続税法第二十一条の九第五項 → e-Gov law 325AC0000000073, 第二十一条の九第五項 (Article 21-9, paragraph (5)), art-21-9/par-5 — not held in this collection
- art-69-5/par-2/item-2: 同法第二十一条の九第三項 → e-Gov law 325AC0000000073, 第二十一条の九第三項 (Article 21-9, paragraph (3)), art-21-9/par-3 — not held in this collection
- art-69-5/par-2/item-2: この条 → 租税特別措置法 第六十九条の五 (Article 69-5), art-69-5 — https://japanlaw.org/en/special-taxation-measures-act/art-69-5 · https://japanlaw.org/l/332AC0000000026/art-69-5
- art-69-5/par-2/item-3/sub-2/sub2-1: 相続税法第二十一条の九第五項 → e-Gov law 325AC0000000073, 第二十一条の九第五項 (Article 21-9, paragraph (5)), art-21-9/par-5 — not held in this collection
- art-69-5/par-2/item-4/sub-1: 森林法第十七条第一項 → e-Gov law 326AC1000000249, 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — not held in this collection
- art-69-5/par-3: 相続税法第二十七条 → e-Gov law 325AC0000000073, 第二十七条 (Article 27), art-27 — not held in this collection
- art-69-5/par-3: 第一項 → 租税特別措置法 第六十九条の五第一項 (Article 69-5, paragraph (1)), art-69-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-1
- art-69-5/par-3: この項 → 租税特別措置法 第六十九条の五第三項 (Article 69-5, paragraph (3)), art-69-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-3
- art-69-5/par-4: 第一項 → 租税特別措置法 第六十九条の五第一項 (Article 69-5, paragraph (1)), art-69-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-1
- art-69-5/par-4: 前条第一項 → 租税特別措置法 第六十九条の四第一項 (Article 69-4, paragraph (1)), art-69-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-69-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-1
- art-69-5/par-5: 前条 → 租税特別措置法 第六十九条の四 (Article 69-4), art-69-4 — https://japanlaw.org/en/special-taxation-measures-act/art-69-4 · https://japanlaw.org/l/332AC0000000026/art-69-4
- art-69-5/par-5: 同条第二項第三号 → 租税特別措置法 第六十九条の四第二項第三号 (Article 69-4, paragraph (2), item (iii)), art-69-4/par-2/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-69-4/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-2/item-3
- art-69-5/par-5: 第一項 → 租税特別措置法 第六十九条の五第一項 (Article 69-5, paragraph (1)), art-69-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-1
- art-69-5/par-5: 前項 → 租税特別措置法 第六十九条の五第四項 (Article 69-5, paragraph (4)), art-69-5/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-4
- art-69-5/par-5: 第一号 → 租税特別措置法 第六十九条の五第五項第一号 (Article 69-5, paragraph (5), item (i)), art-69-5/par-5/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-5/item-1
- art-69-5/par-5: 同条第一項 → 租税特別措置法 第六十九条の四第一項 (Article 69-4, paragraph (1)), art-69-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-69-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-1
- art-69-5/par-5: 第二号 → 租税特別措置法 第六十九条の五第五項第二号 (Article 69-5, paragraph (5), item (ii)), art-69-5/par-5/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-5/item-2
- art-69-5/par-6: 相続税法第三十二条第一項 → e-Gov law 325AC0000000073, 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — not held in this collection
- art-69-5/par-6: 第一項 → 租税特別措置法 第六十九条の五第一項 (Article 69-5, paragraph (1)), art-69-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-1
- art-69-5/par-6: 第三項 → 租税特別措置法 第六十九条の五第三項 (Article 69-5, paragraph (3)), art-69-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-3
- art-69-5/par-7: 相続税法第二十七条 → e-Gov law 325AC0000000073, 第二十七条 (Article 27), art-27 — not held in this collection
- art-69-5/par-7: 第二十九条 → e-Gov law 325AC0000000073, 第二十九条 (Article 29), art-29 — not held in this collection
- art-69-5/par-7: 第一項 → 租税特別措置法 第六十九条の五第一項 (Article 69-5, paragraph (1)), art-69-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-1
- art-69-5/par-7: 第十一項 → 租税特別措置法 第六十九条の五第十一項 (Article 69-5, paragraph (11)), art-69-5/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-11 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-11
- art-69-5/par-7: 第十項 → 租税特別措置法 第六十九条の五第十項 (Article 69-5, paragraph (10)), art-69-5/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-10 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-10
- art-69-5/par-8: 相続税法第二十八条第一項 → e-Gov law 325AC0000000073, 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — not held in this collection
- art-69-5/par-8: 第一項 → 租税特別措置法 第六十九条の五第一項 (Article 69-5, paragraph (1)), art-69-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-1
- art-69-5/par-9: 第一項 → 租税特別措置法 第六十九条の五第一項 (Article 69-5, paragraph (1)), art-69-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-1
- art-69-5/par-9: 前項 → 租税特別措置法 第六十九条の五第八項 (Article 69-5, paragraph (8)), art-69-5/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-8
- art-69-5/par-10: 第七項 → 租税特別措置法 第六十九条の五第七項 (Article 69-5, paragraph (7)), art-69-5/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-7
- art-69-5/par-10: 第二項第三号 → 租税特別措置法 第六十九条の五第二項第三号 (Article 69-5, paragraph (2), item (iii)), art-69-5/par-2/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-2/item-3
- art-69-5/par-10: 第一項 → 租税特別措置法 第六十九条の五第一項 (Article 69-5, paragraph (1)), art-69-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-1
- art-69-5/par-11: 第七項 → 租税特別措置法 第六十九条の五第七項 (Article 69-5, paragraph (7)), art-69-5/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-7
- art-69-5/par-11: 第一項 → 租税特別措置法 第六十九条の五第一項 (Article 69-5, paragraph (1)), art-69-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-1
- art-69-5/par-11: 前項 → 租税特別措置法 第六十九条の五第十項 (Article 69-5, paragraph (10)), art-69-5/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-10 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-10
- art-69-5/par-12: 相続税法第四十八条の二第六項 → e-Gov law 325AC0000000073, 第四十八条の二第六項 (Article 48-2, paragraph (6)), art-48-2/par-6 — not held in this collection
- art-69-5/par-12: 同法第四十一条第二項 → e-Gov law 325AC0000000073, 第四十一条第二項 (Article 41, paragraph (2)), art-41/par-2 — not held in this collection
- art-69-5/par-12: 第一項 → 租税特別措置法 第六十九条の五第一項 (Article 69-5, paragraph (1)), art-69-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-1
- art-69-5/par-13: 第一項 → 租税特別措置法 第六十九条の五第一項 (Article 69-5, paragraph (1)), art-69-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-1
- art-69-5/par-13: 前項 → 租税特別措置法 第六十九条の五第十二項 (Article 69-5, paragraph (12)), art-69-5/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-12 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-12
- art-69-5/par-13: 第三項 → 租税特別措置法 第六十九条の五第三項 (Article 69-5, paragraph (3)), art-69-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-3

## Cited by

20 provisions cite this one. No official source publishes this direction.

- 租税特別措置法 第六十九条の四第一項（小規模宅地等についての相続税の課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-69-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-1
- 租税特別措置法 第六十九条の四第四項（小規模宅地等についての相続税の課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-69-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-4
- 租税特別措置法 第六十九条の五第一項（特定計画山林についての相続税の課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-1
- 租税特別措置法 第六十九条の五第二項（特定計画山林についての相続税の課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-2
- 租税特別措置法 第六十九条の五第二項第一号（特定計画山林についての相続税の課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-2/item-1
- 租税特別措置法 第六十九条の五第二項第二号（特定計画山林についての相続税の課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-2/item-2
- 租税特別措置法 第六十九条の五第三項（特定計画山林についての相続税の課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-3
- 租税特別措置法 第六十九条の五第四項（特定計画山林についての相続税の課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-4
- 租税特別措置法 第六十九条の五第五項（特定計画山林についての相続税の課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-5
- 租税特別措置法 第六十九条の五第六項（特定計画山林についての相続税の課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-6
- 租税特別措置法 第六十九条の五第七項（特定計画山林についての相続税の課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-7
- 租税特別措置法 第六十九条の五第八項（特定計画山林についての相続税の課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-8
- 租税特別措置法 第六十九条の五第九項（特定計画山林についての相続税の課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-9
- 租税特別措置法 第六十九条の五第十項（特定計画山林についての相続税の課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-10 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-10
- 租税特別措置法 第六十九条の五第十一項（特定計画山林についての相続税の課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-11 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-11
- 租税特別措置法 第六十九条の五第十二項（特定計画山林についての相続税の課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-12 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-12
- 租税特別措置法 第六十九条の五第十三項（特定計画山林についての相続税の課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-13
- 租税特別措置法 第七十条の六の六第九項（山林についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-9
- 租税特別措置法 第七十条の八の二第一項（計画伐採に係る相続税の延納等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-8-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-8-2/par-1
- 租税特別措置法 附則第五十一条第一項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-51/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-171, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-172, translated 2026-10-08
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07