# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十条の十 (Article 70-10) - 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: 第七十条の十 (Article 70-10)（不動産等に係る相続税の延納等の特例） — address `art-70-10` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-70-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-70-10 - 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. --- ### 第七十条の十（不動産等に係る相続税の延納等の特例） — Special Provisions on Deferred Payment, etc. of Inheritance Tax Relating to Real Property, etc. caption: machine translation, not official art-70-10 · https://japanlaw.org/en/special-taxation-measures-act/art-70-10 · https://japanlaw.org/l/332AC0000000026/art-70-10 **第一項** 税務署長は、相続税法第三十八条第一項の規定により相続税額について延納の許可をする場合において、第七十条の八の二第一項に規定する課税相続財産の価額のうちに不動産、所得税法第二条第一項第十九号に規定する減価償却資産で当該相続に係る被相続人の事業の用に供されていたものその他政令で定める財産の価額の合計額（以下この条において「不動産等の価額」という。）の占める割合が四分の三以上であるときは、当該延納を許可する相続税額のうち当該不動産等の価額に対応するものとして政令で定めるところにより計算した部分の税額（次項及び第三項において「不動産等部分の税額」という。）に係る延納期間については、納税義務者の申請により、相続税法第三十八条第一項の規定にかかわらず、二十年以内（同項に規定する延納税額が二百万円未満であるときは、当該延納税額を十万円で除して得た数（その数に一未満の端数があるときは、これを一とする。）に相当する年数以内）とすることができる。 art-70-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-10/par-1 Where the district director grants permission for deferred payment of the amount of inheritance tax under the provisions of Article 38, paragraph (1) of the Inheritance Tax Act, if the proportion of the total value of real property, depreciable assets prescribed in Article 2, paragraph (1), item (xix) of the Income Tax Act that had been used for the business of the decedent relating to that inheritance, and other property specified by Cabinet Order (referred to as the "value of real property, etc." hereinafter in this Article) in the value of taxable inherited property prescribed in Article 70-8-2, paragraph (1) is three-quarters or more, the district director may, upon application by the person liable for tax and notwithstanding the provisions of Article 38, paragraph (1) of the Inheritance Tax Act, set the deferred payment period for the portion of tax calculated pursuant to the provisions of Cabinet Order as corresponding to that value of real property, etc., out of the amount of inheritance tax for which that deferred payment is permitted (referred to as the "tax amount attributable to real property, etc." in the following paragraph and paragraph (3)), at a period within 20 years (or, if the deferred tax amount prescribed in that paragraph is less than 2,000,000 yen, within the number of years equivalent to the number obtained by dividing that deferred tax amount by 100,000 yen (or, if that number has a fraction of less than one, the number with that fraction counted as one)). machine translation, not official **第二項** 前項に規定する課税相続財産の価額のうちに不動産等の価額の占める割合が四分の三以上である場合には、当該延納税額のうち不動産等部分の税額についての相続税法第五十二条第一項の規定の適用については、同項第一号イ中「年五・四パーセント」とあるのは、「年三・六パーセント」とする。 art-70-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-10/par-2 In the case where the proportion of the value of real property, etc. in the value of taxable inherited property prescribed in the preceding paragraph is three-quarters or more, with regard to the application of the provisions of Article 52, paragraph (1) of the Inheritance Tax Act to the tax amount attributable to real property, etc. out of that deferred tax amount, the phrase "5.4 percent per annum" in item (i), (a) of that paragraph is deemed to be replaced with "3.6 percent per annum". machine translation, not official **第三項** 相続税法第五十二条第三項の規定は、延納の許可を受けた相続税額のうちに不動産等部分の税額とその他の部分の税額とがある場合について準用する。 art-70-10/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-10/par-3 The provisions of Article 52, paragraph (3) of the Inheritance Tax Act apply mutatis mutandis to the case where the amount of inheritance tax for which permission for deferred payment has been granted includes both the tax amount attributable to real property, etc. and the tax on the other portion. machine translation, not official **第四項** 第一項又は第二項の規定の適用を受けようとする者は、相続税法第三十九条第一項に規定する申請書に、第一項に規定する不動産、減価償却資産その他の財産の明細書を添付して、これを納税地の所轄税務署長に提出しなければならない。 art-70-10/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-10/par-4 A person seeking the application of the provisions of paragraph (1) or (2) must attach, to the written application prescribed in Article 39, paragraph (1) of the Inheritance Tax Act, a written statement of the real property, depreciable assets and other property prescribed in paragraph (1), and submit it to the district director with jurisdiction over the place for tax payment. machine translation, not official **第五項** 前各項の規定は、相続税法第四十四条第一項又は第四十七条第一項の規定により延納の許可を受けた者で、第一項に規定する課税相続財産の価額のうちに不動産等の価額の占める割合が四分の三以上であるものが当該許可により納付すべき相続税額に係る延納及び利子税について準用する。 art-70-10/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-10/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-10/par-5 The provisions of the preceding paragraphs apply mutatis mutandis to the deferred payment and interest tax relating to the amount of inheritance tax to be paid under the permission for deferred payment by a person who has received that permission under the provisions of Article 44, paragraph (1) or Article 47, paragraph (1) of the Inheritance Tax Act and for whom the proportion of the value of real property, etc. in the value of taxable inherited property prescribed in paragraph (1) is three-quarters or more. machine translation, not official --- ## Cites - art-70-10/par-1: 所得税法第二条第一項第十九号 → 所得税法 第二条第一項第十九号 (Article 2, paragraph (1), item (xix)), art-2/par-1/item-19 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-19 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-19 - art-70-10/par-1: 相続税法第三十八条第一項 → e-Gov law 325AC0000000073, 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — not held in this collection - art-70-10/par-1: 次項 → 租税特別措置法 第七十条の十第二項 (Article 70-10, paragraph (2)), art-70-10/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-10/par-2 - art-70-10/par-1: 第七十条の八の二第一項 → 租税特別措置法 第七十条の八の二第一項 (Article 70-8-2, paragraph (1)), art-70-8-2/par-1 — 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 - art-70-10/par-1: 第三項 → 租税特別措置法 第七十条の十第三項 (Article 70-10, paragraph (3)), art-70-10/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-10/par-3 - art-70-10/par-1: この条 → 租税特別措置法 第七十条の十 (Article 70-10), art-70-10 — https://japanlaw.org/en/special-taxation-measures-act/art-70-10 · https://japanlaw.org/l/332AC0000000026/art-70-10 - art-70-10/par-2: 相続税法第五十二条第一項 → e-Gov law 325AC0000000073, 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — not held in this collection - art-70-10/par-2: 同項第一号 → e-Gov law 325AC0000000073, 第五十二条第一項第一号 (Article 52, paragraph (1), item (i)), art-52/par-1/item-1 — not held in this collection - art-70-10/par-2: 前項 → 租税特別措置法 第七十条の十第一項 (Article 70-10, paragraph (1)), art-70-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-10/par-1 - art-70-10/par-3: 相続税法第五十二条第三項 → e-Gov law 325AC0000000073, 第五十二条第三項 (Article 52, paragraph (3)), art-52/par-3 — not held in this collection - art-70-10/par-4: 相続税法第三十九条第一項 → e-Gov law 325AC0000000073, 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — not held in this collection - art-70-10/par-4: 第一項 → 租税特別措置法 第七十条の十第一項 (Article 70-10, paragraph (1)), art-70-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-10/par-1 - art-70-10/par-4: 第二項 → 租税特別措置法 第七十条の十第二項 (Article 70-10, paragraph (2)), art-70-10/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-10/par-2 - art-70-10/par-5: 相続税法第四十四条第一項 → e-Gov law 325AC0000000073, 第四十四条第一項 (Article 44, paragraph (1)), art-44/par-1 — not held in this collection - art-70-10/par-5: 第四十七条第一項 → e-Gov law 325AC0000000073, 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — not held in this collection - art-70-10/par-5: 前各項 → 租税特別措置法 第七十条の十第一項 (Article 70-10, paragraph (1)), art-70-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-10/par-1 - art-70-10/par-5: 前各項 → 租税特別措置法 第七十条の十第二項 (Article 70-10, paragraph (2)), art-70-10/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-10/par-2 - art-70-10/par-5: 前各項 → 租税特別措置法 第七十条の十第三項 (Article 70-10, paragraph (3)), art-70-10/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-10/par-3 - art-70-10/par-5: 前各項 → 租税特別措置法 第七十条の十第四項 (Article 70-10, paragraph (4)), art-70-10/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-70-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-10/par-4 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 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 第七十条の十第一項（不動産等に係る相続税の延納等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-10/par-1 - 租税特別措置法 第七十条の十第二項（不動産等に係る相続税の延納等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-10/par-2 - 租税特別措置法 第七十条の十第四項（不動産等に係る相続税の延納等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-10/par-4 - 租税特別措置法 第七十条の十第五項（不動産等に係る相続税の延納等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-10/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-10/par-5 - 租税特別措置法 第七十条の十一第一項（相続税の延納に伴う利子税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-11/par-1 - 租税特別措置法 第九十三条第三項第六号（利子税の割合の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-93/par-3/item-6 · https://japanlaw.org/l/332AC0000000026/art-93/par-3/item-6 --- ## 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-20261007T211206-221, 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