# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十条の十一 (Article 70-11) - 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: 第七十条の十一 (Article 70-11)（相続税の延納に伴う利子税の特例） — address `art-70-11` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-70-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-70-11 - 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. --- ### 第七十条の十一（相続税の延納に伴う利子税の特例） — Special Provisions on Interest Tax Accompanying Deferred Payment of Inheritance Tax caption: machine translation, not official art-70-11 · https://japanlaw.org/en/special-taxation-measures-act/art-70-11 · https://japanlaw.org/l/332AC0000000026/art-70-11 **第一項** 相続税法第三十八条第一項、第四十四条第一項又は第四十七条第一項の規定により相続税額について延納の許可を受けた者に係る当該延納の許可を受けた相続税額（第七十条の八の二第三項、第七十条の九第一項又は前条第二項の規定の適用を受けた相続税額を除く。）についての同法第五十二条第一項の規定の適用については、同項第一号中「年六・六パーセント」とあるのは「年六パーセント」と、同号イ中「年五・四パーセント」とあるのは「年三・六パーセント」と、「年六パーセント」とあるのは「年五・四パーセント」と、同号ロ中「年五・四パーセント」とあるのは「年四・八パーセント」とする。 art-70-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-11/par-1 With regard to the application of the provisions of Article 52, paragraph (1) of the Inheritance Tax Act to the amount of inheritance tax for which permission for deferred payment has been granted (excluding the amount of inheritance tax to which the provisions of Article 70-8-2, paragraph (3), Article 70-9, paragraph (1) or paragraph (2) of the preceding Article have been applied) relating to a person who has received permission for deferred payment of the amount of inheritance tax under the provisions of Article 38, paragraph (1), Article 44, paragraph (1) or Article 47, paragraph (1) of that Act, the phrase "6.6 percent per annum" in item (i) of that paragraph is deemed to be replaced with "6 percent per annum", the phrase "5.4 percent per annum" in (a) of that item with "3.6 percent per annum", the phrase "6 percent per annum" in (a) of that item with "5.4 percent per annum", and the phrase "5.4 percent per annum" in (b) of that item with "4.8 percent per annum". machine translation, not official --- ## Cites - art-70-11/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-70-11/par-1: 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-70-11/par-1: 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-70-11/par-1: 同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-70-11/par-1: 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-70-11/par-1: 前条第二項 → 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-70-11/par-1: 第七十条の八の二第三項 → 租税特別措置法 第七十条の八の二第三項 (Article 70-8-2, paragraph (3)), art-70-8-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-8-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-8-2/par-3 - art-70-11/par-1: 第七十条の九第一項 → 租税特別措置法 第七十条の九第一項 (Article 70-9, paragraph (1)), art-70-9/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-9/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 第九十三条第三項第七号（利子税の割合の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-93/par-3/item-7 · https://japanlaw.org/l/332AC0000000026/art-93/par-3/item-7 --- ## 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