# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十九条の七 (Article 69-7) - 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: 第六十九条の七 (Article 69-7)（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） — address `art-69-7` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-69-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-69-7 - 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. --- ### 第六十九条の七（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） — Special Provisions on Calculation of Taxable Value for Gift Tax Relating to Specified Land, etc. and Specified Shares, etc. caption: machine translation, not official art-69-7 · https://japanlaw.org/en/special-taxation-measures-act/art-69-7 · https://japanlaw.org/l/332AC0000000026/art-69-7 **第一項** 個人が特定非常災害発生日の属する年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贈与により取得した財産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、特定土地等又は特定株式等がある場合には、当該特定土地等又は当該特定株式等については、相続税法第二十一条の二又は第二十一条の十に規定する贈与税の課税価格に算入すべき価額は、同法第二十二条の規定にかかわらず、当該特定非常災害発生日に係る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-69-7/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 In the case where there is specified land, etc. or specified shares, etc. among the property that an individual has acquired by gift during the period from January 1 of the year that includes the specified extraordinary Disaster occurrence date until the day before that specified extraordinary Disaster occurrence date and that the individual owned on that specified extraordinary Disaster occurrence date, the value to be included in the taxable value for gift tax prescribed in Article 21-2 or Article 21-10 of the Inheritance Tax Act with regard to that specified land, etc. or those specified shares, etc. 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 the specified extraordinary Disaster relating to that specified extraordinary Disaster occurrence date. machine translation, not official **第二項** 前条第三項の規定は、前項の規定の適用を受けようとする場合について準用する。この場合において、同条第三項中「これらの規定に規定する申告書（これらの申告書」とあるのは「相続税法第二十八条の規定による申告書（当該申告書」と、「これらの規定の」とあるのは「次条第一項の規定の」と読み替えるものとする。 art-69-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-69-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-69-7/par-2 The provisions of paragraph (3) of the preceding Article apply mutatis mutandis in the case where a person seeks the application of the provisions of the preceding paragraph. In this case, the phrase "the return prescribed in those provisions (including a return filed after the due date and an amended return relating to those returns" in paragraph (3) of that Article is deemed to be replaced with "the return under the provisions of Article 28 of the Inheritance Tax Act (including a return filed after the due date and an amended return relating to that return", and the phrase "application of those provisions" with "application of the provisions of paragraph (1) of the following Article". machine translation, not official --- ## Cites - art-69-7/par-1: 相続税法第二十一条の二 → e-Gov law 325AC0000000073, 第二十一条の二 (Article 21-2), art-21-2 — not held in this collection - art-69-7/par-1: 第二十一条の十 → e-Gov law 325AC0000000073, 第二十一条の十 (Article 21-10), art-21-10 — not held in this collection - art-69-7/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-69-7/par-2: 相続税法第二十八条 → e-Gov law 325AC0000000073, 第二十八条 (Article 28), art-28 — not held in this collection - art-69-7/par-2: 前条第三項 → 租税特別措置法 第六十九条の六第三項 (Article 69-6, paragraph (3)), 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 - art-69-7/par-2: 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 ## Cited by 5 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 第六十九条の八第三項（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-3 · https://japanlaw.org/l/332AC0000000026/art-69-8/par-3 - 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 --- ## 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