# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十九条の六 (Article 69-6) - 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: 第六十九条の六 (Article 69-6)（特定土地等及び特定株式等に係る相続税の課税価格の計算の特例） — address `art-69-6` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-69-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-69-6 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text 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 site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第六十九条の六（特定土地等及び特定株式等に係る相続税の課税価格の計算の特例） — Special Provisions on Calculation of Taxable Value for Inheritance Tax Relating to Specified Land, etc. and Specified Shares, etc. caption: machine translation, not official art-69-6 · https://japanlaw.org/en/special-taxation-measures-act/art-69-6 · https://japanlaw.org/l/332AC0000000026/art-69-6 **第一項** 特定非常災害（特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律第二条第一項の規定により特定非常災害として指定された非常災害をいう。次条第一項において同じ。）に係る同法第二条第一項の特定非常災害発生日（以下第六十九条の八までにおいて「特定非常災害発生日」という。）前に相続又は遺贈（当該相続に係る被相続人からの贈与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。以下この項において同じ。）の規定の適用を受けるものに係る贈与を含む。以下この条及び第六十九条の八において同じ。）により財産を取得した者があり、かつ、当該相続又は遺贈に係る相続税法第二十七条第一項の規定により提出すべき申告書の提出期限が当該特定非常災害発生日以後である場合において、その者が当該相続若しくは遺贈により取得した財産又は贈与により取得した財産（当該特定非常災害発生日の属する年（当該特定非常災害発生日が一月一日から同法第二十八条第一項の規定により提出すべき申告書の提出期限までの間にある場合には、その前年。次条第一項及び第六十九条の八第三項において同じ。）の一月一日から当該特定非常災害発生日の前日までの間に取得したもので、同法第十九条又は第二十一条の九第三項の規定の適用を受けるものに限る。）で当該特定非常災害発生日において所有していたもののうちに、当該特定非常災害により被災者生活再建支援法第三条第一項の規定の適用を受ける地域（同項の規定の適用がない場合には、当該特定非常災害により相当な損害を受けた地域として財務大臣が指定する地域。以下この項及び第四項において「特定地域」という。）内にある土地若しくは土地の上に存する権利（以下この項、次項及び次条第一項において「特定土地等」という。）又は特定地域内に保有する資産の割合が高い法人として政令で定める法人の株式若しくは出資（金融商品取引法第二条第十六項に規定する金融商品取引所に上場されている株式その他これに類するものとして政令で定めるものを除く。以下この項、次項及び次条第一項において「特定株式等」という。）があるときは、当該特定土地等又は当該特定株式等については、相続税法第十一条の二に規定する相続税の課税価格に算入すべき価額又は同法第十九条若しくは第二十一条の十五の規定により当該相続税の課税価格に加算される贈与により取得した財産の価額は、同法第二十二条の規定にかかわらず、当該特定非常災害の発生直後の価額として政令で定めるものの金額とすることができる。 art-69-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-69-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-6/par-1 In the case where there is a person who has acquired property by inheritance or bequest (including a gift relating to property acquired by gift 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 hereinafter in this paragraph); the same applies hereinafter in this Article and in Article 69-8) before the specified extraordinary Disaster occurrence date referred to in Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster relating to a specified extraordinary Disaster (meaning an extraordinary disaster designated as a specified extraordinary Disaster pursuant to the provisions of Article 2, paragraph (1) of that Act; the same applies in paragraph (1) of the following Article) (referred to as the "specified extraordinary Disaster occurrence date" hereinafter through Article 69-8), and the due date for filing the return to be filed pursuant to the provisions of Article 27, paragraph (1) of the Inheritance Tax Act relating to that inheritance or bequest falls on or after that specified extraordinary Disaster occurrence date, if, among the property that the person acquired by that inheritance or bequest or the property that the person acquired by gift (limited to property acquired during the period from January 1 of the year that includes that specified extraordinary Disaster occurrence date (or, in the case where that specified extraordinary Disaster occurrence date falls within the period from January 1 until the due date for filing the return to be filed pursuant to the provisions of Article 28, paragraph (1) of that Act, the preceding year; the same applies in paragraph (1) of the following Article and in Article 69-8, paragraph (3)) until the day before that specified extraordinary Disaster occurrence date which is subject to the provisions of Article 19 or Article 21-9, paragraph (3) of that Act) and which the person owned on that specified extraordinary Disaster occurrence date, there is land or rights existing on land (referred to as "specified land, etc." in this paragraph, the following paragraph and paragraph (1) of the following Article) located within an area to which the provisions of Article 3, paragraph (1) of the Act on Support for Reconstructing Livelihoods of Disaster Victims apply due to that specified extraordinary Disaster (or, in the case where the provisions of that paragraph do not apply, an area designated by the Minister of Finance as an area that has suffered considerable damage due to that specified extraordinary Disaster; referred to as a "specified area" in this paragraph and paragraph (4)), or shares or capital contributions of a corporation specified by Cabinet Order as a corporation with a high ratio of assets held within a specified area (excluding shares listed on a financial instruments exchange prescribed in Article 2, paragraph (16) of the Financial Instruments and Exchange Act and others specified by Cabinet Order as similar thereto; referred to as "specified shares, etc." in this paragraph, the following paragraph and paragraph (1) of the following Article), then, with regard to that specified land, etc. or those specified shares, etc., the value to be included in the taxable value for inheritance tax prescribed in Article 11-2 of the Inheritance Tax Act or the value of the property acquired by gift that is added to that taxable value for inheritance tax pursuant to the provisions of Article 19 or Article 21-15 of that Act may, notwithstanding the provisions of Article 22 of that Act, be the amount specified by Cabinet Order as the value immediately after the occurrence of that specified extraordinary Disaster. machine translation, not official **第二項** 前項の規定は、特定非常災害発生日前に民法第九百五十八条の二第一項の規定により同項に規定する相続財産の全部又は一部を与えられた者があり、かつ、当該相続財産の全部又は一部の遺贈に係る相続税法第二十九条第一項又は第三十一条第二項の規定により提出すべき申告書の提出期限が当該特定非常災害発生日以後である場合において、当該相続財産の全部又は一部で当該特定非常災害発生日においてその者が所有していたもののうちに特定土地等又は特定株式等があるときについて準用する。 art-69-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-69-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-69-6/par-2 The provisions of the preceding paragraph apply mutatis mutandis in the case where, before the specified extraordinary Disaster occurrence date, there is a person who has been granted all or part of the inherited property prescribed in Article 958-2, paragraph (1) of the Civil Code pursuant to the provisions of that paragraph, and the due date for filing the return to be filed pursuant to the provisions of Article 29, paragraph (1) or Article 31, paragraph (2) of the Inheritance Tax Act relating to the bequest of all or part of that inherited property falls on or after that specified extraordinary Disaster occurrence date, if, among all or part of that inherited property that the person owned on that specified extraordinary Disaster occurrence date, there is specified land, etc. or specified shares, etc. machine translation, not official **第三項** 前二項の規定は、これらの規定に規定する申告書（これらの申告書に係る期限後申告書及び修正申告書を含む。）又は国税通則法第二十三条第三項に規定する更正請求書にこれらの規定の適用を受けようとする旨の記載がある場合に限り、適用する。ただし、当該記載がなかつたことにつき税務署長においてやむを得ない事情があると認めるときは、この限りでない。 art-69-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-69-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-69-6/par-3 The provisions of the preceding two paragraphs apply only in the case where the return prescribed in those provisions (including a return filed after the due date and an amended return relating to those returns) or the written request for reassessment prescribed in Article 23, paragraph (3) of the Act on General Rules for National Taxes contains a statement to the effect that the person seeks the application of those provisions; provided, however, that this does not apply if the district director finds that there were unavoidable circumstances for the absence of that statement. machine translation, not official **第四項** 財務大臣は、第一項の規定により特定地域を指定したときは、これを告示する。 art-69-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-69-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-69-6/par-4 When the Minister of Finance has designated a specified area pursuant to the provisions of paragraph (1), the Minister of Finance is to give public notice of it. machine translation, not official --- ## Cites - art-69-6/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-69-6/par-1: 相続税法第二十七条第一項 → e-Gov law 325AC0000000073, 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — not held in this collection - art-69-6/par-1: 同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-69-6/par-1: 同法第十九条 → e-Gov law 325AC0000000073, 第十九条 (Article 19), art-19 — not held in this collection - art-69-6/par-1: 被災者生活再建支援法第三条第一項 → e-Gov law 410AC0100000066, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection - art-69-6/par-1: 金融商品取引法第二条第十六項 → e-Gov law 323AC0000000025, 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — not held in this collection - art-69-6/par-1: 相続税法第十一条の二 → e-Gov law 325AC0000000073, 第十一条の二 (Article 11-2), art-11-2 — not held in this collection - art-69-6/par-1: 第二十一条の十五 → e-Gov law 325AC0000000073, 第二十一条の十五 (Article 21-15), art-21-15 — not held in this collection - art-69-6/par-1: 同法第二十二条 → e-Gov law 325AC0000000073, 第二十二条 (Article 22), art-22 — not held in this collection - art-69-6/par-1: 次項 → 租税特別措置法 第六十九条の六第二項 (Article 69-6, paragraph (2)), art-69-6/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-69-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-69-6/par-2 - art-69-6/par-1: この条 → 租税特別措置法 第六十九条の六 (Article 69-6), art-69-6 — https://japanlaw.org/en/special-taxation-measures-act/art-69-6 · https://japanlaw.org/l/332AC0000000026/art-69-6 - art-69-6/par-1: 第六十九条の八 → 租税特別措置法 第六十九条の八 (Article 69-8), art-69-8 — https://japanlaw.org/en/special-taxation-measures-act/art-69-8 · https://japanlaw.org/l/332AC0000000026/art-69-8 - art-69-6/par-1: この項 → 租税特別措置法 第六十九条の六第一項 (Article 69-6, paragraph (1)), art-69-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-69-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-6/par-1 - art-69-6/par-1: 第四項 → 租税特別措置法 第六十九条の六第四項 (Article 69-6, paragraph (4)), art-69-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-69-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-69-6/par-4 - art-69-6/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-69-6/par-1: 次条第一項 → 租税特別措置法 第六十九条の七第一項 (Article 69-7, paragraph (1)), art-69-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-69-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-7/par-1 - art-69-6/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-69-6/par-1: 第六十九条の八第三項 → 租税特別措置法 第六十九条の八第三項 (Article 69-8, paragraph (3)), art-69-8/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-69-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-69-8/par-3 - art-69-6/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-69-6/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-69-6/par-2: 民法第九百五十八条の二第一項 → e-Gov law 129AC0000000089, 第九百五十八条の二第一項 (Article 958-2, paragraph (1)), art-958-2/par-1 — not held in this collection - art-69-6/par-2: 相続税法第二十九条第一項 → e-Gov law 325AC0000000073, 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — not held in this collection - art-69-6/par-2: 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-69-6/par-2: 前項 → 租税特別措置法 第六十九条の六第一項 (Article 69-6, paragraph (1)), art-69-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-69-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-6/par-1 - art-69-6/par-3: 国税通則法第二十三条第三項 → 国税通則法 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-23/par-3 · https://japanlaw.org/l/337AC0000000066/art-23/par-3 - art-69-6/par-3: 前二項 → 租税特別措置法 第六十九条の六第二項 (Article 69-6, paragraph (2)), art-69-6/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-69-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-69-6/par-2 - art-69-6/par-3: 前二項 → 租税特別措置法 第六十九条の六第一項 (Article 69-6, paragraph (1)), art-69-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-69-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-6/par-1 - art-69-6/par-4: 第一項 → 租税特別措置法 第六十九条の六第一項 (Article 69-6, paragraph (1)), art-69-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-69-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-6/par-1 ## Cited by 11 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第六十九条の六第一項（特定土地等及び特定株式等に係る相続税の課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-69-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-6/par-1 - 租税特別措置法 第六十九条の六第二項（特定土地等及び特定株式等に係る相続税の課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-69-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-69-6/par-2 - 租税特別措置法 第六十九条の六第三項（特定土地等及び特定株式等に係る相続税の課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-69-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-69-6/par-3 - 租税特別措置法 第六十九条の六第四項（特定土地等及び特定株式等に係る相続税の課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-69-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-69-6/par-4 - 租税特別措置法 第六十九条の七第二項（特定土地等及び特定株式等に係る贈与税の課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-69-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-69-7/par-2 - 租税特別措置法 第六十九条の八第一項（相続税及び贈与税の申告書の提出期限の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-69-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-8/par-1 - 租税特別措置法 第六十九条の八第二項（相続税及び贈与税の申告書の提出期限の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-69-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-69-8/par-2 - 租税特別措置法 附則第八十八条第一項（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-4291-4/art-88/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-1 - 租税特別措置法 附則第八十八条第二項（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-4291-4/art-88/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-2 - 租税特別措置法 附則第八十八条第三項（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-4291-4/art-88/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-3 - 租税特別措置法 附則第十四条第一項（相続税法及び租税特別措置法の一部改正に伴う経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-24/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-24/art-14/par-1 --- ## 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-20261007T211206-172, 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