# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十条の二の六 (Article 70-2-6)

- 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: 第七十条の二の六 (Article 70-2-6)（相続時精算課税適用者の特例） — address `art-70-2-6`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-70-2-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-70-2-6
- 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.

---

### 第七十条の二の六（相続時精算課税適用者の特例） — Special Provisions for Persons Electing Settlement Taxation at Inheritance
<sup>caption: machine translation, not official</sup>
<sup>art-70-2-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-6 · https://japanlaw.org/l/332AC0000000026/art-70-2-6</sup>

**第一項**  平成二十七年一月一日以後に贈与により財産を取得した者がその贈与をした者の孫（その年一月一日において十八歳以上である者に限る。）であり、かつ、その贈与をした者がその年一月一日において六十歳以上の者である場合には、その贈与により財産を取得した者については、相続税法第二十一条の九の規定を準用する。
<sup>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</sup>
In the case where a person who has acquired property by gift on or after January 1, 2015 is a grandchild of the person who made that gift (limited to a person who is 18 years of age or older as of January 1 of that year), and the person who made that gift is 60 years of age or older as of January 1 of that year, the provisions of Article 21-9 of the Inheritance Tax Act apply mutatis mutandis to the person who has acquired property by that gift.
<sup>machine translation, not official</sup>

**第二項**  その年一月一日において十八歳以上の者が同日において六十歳以上の者からの贈与により財産を取得した場合において、当該贈与により財産を取得した者がその年の中途において当該贈与をした者の孫となつたときは、孫となつた時前に当該贈与をした者からの贈与により取得した財産については、前項の規定の適用はないものとする。
<sup>art-70-2-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-6/par-2</sup>
In the case where a person who is 18 years of age or older as of January 1 of a year has acquired property by gift from a person who is 60 years of age or older as of that day, and the person who has acquired property by that gift becomes a grandchild of the person who made that gift during that year, the provisions of the preceding paragraph are not to apply to property acquired by gift from the person who made that gift before the time of becoming a grandchild.
<sup>machine translation, not official</sup>

**第三項**  第一項において準用する相続税法第二十一条の九第二項の届出書を提出した者が、その届出書に係る第一項の贈与をした者の孫でなくなつた場合においても、当該贈与をした者からの贈与により取得した財産については、同項において準用する同条第三項の規定の適用があるものとする。
<sup>art-70-2-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-6/par-3</sup>
Even in the case where a person who has submitted the written notification referred to in Article 21-9, paragraph (2) of the Inheritance Tax Act as applied mutatis mutandis pursuant to paragraph (1) ceases to be a grandchild of the person who made the gift referred to in paragraph (1) pertaining to that written notification, the provisions of paragraph (3) of that Article as applied mutatis mutandis pursuant to that paragraph are to apply to property acquired by gift from the person who made that gift.
<sup>machine translation, not official</sup>

**第四項**  第一項において準用する相続税法第二十一条の九第二項の届出書を提出した者については同条第三項の規定の適用を受ける財産を取得した同条第五項に規定する相続時精算課税適用者と、第一項の贈与をした者については同条第三項の規定の適用を受ける財産の贈与をした同条第五項に規定する特定贈与者とそれぞれみなして、同法その他相続税又は贈与税に関する法令の規定を適用する。
<sup>art-70-2-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-6/par-4</sup>
The provisions of the Inheritance Tax Act and other laws and regulations concerning inheritance tax or gift tax apply by deeming a person who has submitted the written notification referred to in Article 21-9, paragraph (2) of the Inheritance Tax Act as applied mutatis mutandis pursuant to paragraph (1) to be a person electing settlement taxation at inheritance prescribed in paragraph (5) of that Article who has acquired property to which the provisions of paragraph (3) of that Article apply, and the person who made the gift referred to in paragraph (1) to be the specified donor prescribed in paragraph (5) of that Article who has made a gift of property to which the provisions of paragraph (3) of that Article apply, respectively.
<sup>machine translation, not official</sup>

**第五項**  前三項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-70-2-6/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-2-6/par-5</sup>
Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.
<sup>machine translation, not official</sup>

---

## Cites
- art-70-2-6/par-1: 相続税法第二十一条の九 → e-Gov law 325AC0000000073, 第二十一条の九 (Article 21-9), art-21-9 — not held in this collection
- art-70-2-6/par-2: 前項 → 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-70-2-6/par-3: 相続税法第二十一条の九第二項 → e-Gov law 325AC0000000073, 第二十一条の九第二項 (Article 21-9, paragraph (2)), art-21-9/par-2 — not held in this collection
- art-70-2-6/par-3: 同条第三項 → 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-70-2-6/par-3: 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-70-2-6/par-4: 相続税法第二十一条の九第二項 → e-Gov law 325AC0000000073, 第二十一条の九第二項 (Article 21-9, paragraph (2)), art-21-9/par-2 — not held in this collection
- art-70-2-6/par-4: 同条第三項 → 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-70-2-6/par-4: 同条第五項 → 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-70-2-6/par-4: 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-70-2-6/par-5: 前三項 → 租税特別措置法 第七十条の二の六第四項 (Article 70-2-6, paragraph (4)), art-70-2-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-6/par-4
- art-70-2-6/par-5: 前三項 → 租税特別措置法 第七十条の二の六第二項 (Article 70-2-6, paragraph (2)), art-70-2-6/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-6/par-2
- art-70-2-6/par-5: 前三項 → 租税特別措置法 第七十条の二の六第三項 (Article 70-2-6, paragraph (3)), art-70-2-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-6/par-3
- art-70-2-6/par-5: 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

## Cited by

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

- 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 第七十条の二の二第十三項（直系尊属から教育資金の一括贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-13
- 租税特別措置法 第七十条の二の六第二項（相続時精算課税適用者の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-6/par-2
- 租税特別措置法 第七十条の二の六第三項（相続時精算課税適用者の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-6/par-3
- 租税特別措置法 第七十条の二の六第四項（相続時精算課税適用者の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-6/par-4
- 租税特別措置法 第七十条の二の六第五項（相続時精算課税適用者の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-2-6/par-5
- 租税特別措置法 第七十条の六の八第二項第三号ロ（個人の事業用資産についての贈与税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-2/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-2/item-3/sub-2
- 租税特別措置法 第七十条の七第二項第五号ロ（非上場株式等についての贈与税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-5/sub-2
- 租税特別措置法 第七十条の七第十三項第九号（非上場株式等についての贈与税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-13/item-9 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-13/item-9
- 租税特別措置法 第七十条の七の五第二項第八号ロ（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-8/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-8/sub-2
- 租税特別措置法 第七十条の七の九第三項第二号（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-3/item-2
- 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 附則第七十九条第六項（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-4311-6/art-79/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-6
- 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

---

## 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-20261007T211206-179, 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