# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十条の二の七 (Article 70-2-7)

- 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: 第七十条の二の七 (Article 70-2-7) — address `art-70-2-7`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-70-2-7
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-70-2-7
- 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.

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### 第七十条の二の七
<sup>art-70-2-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-7 · https://japanlaw.org/l/332AC0000000026/art-70-2-7</sup>

**第一項**  贈与により第七十条の六の八第一項の規定の適用に係る特例受贈事業用資産（同項に規定する特例受贈事業用資産をいう。以下この項及び次項において同じ。）を取得した同条第一項の規定の適用を受ける特例事業受贈者（同条第二項第二号に規定する特例事業受贈者をいう。以下この条において同じ。）が贈与者（その贈与をした第七十条の六の八第一項に規定する贈与者をいう。以下この条において同じ。）の直系卑属である推定相続人以外の者（その贈与者の孫を除き、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、その贈与者が同日において六十歳以上の者である場合には、その贈与により当該特例受贈事業用資産を取得した特例事業受贈者については、相続税法第二十一条の九の規定を準用する。
<sup>art-70-2-7/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</sup>
In the case where a special business donee (meaning a special business donee prescribed in Article 70-6-8, paragraph (2), item (ii); the same applies hereinafter in this Article) who receives the application of the provisions of paragraph (1) of that Article and who has acquired by gift special gifted business assets (meaning special gifted business assets prescribed in paragraph (1) of that Article; the same applies hereinafter in this paragraph and the following paragraph) to which the provisions of Article 70-6-8, paragraph (1) apply is a person other than a presumptive heir who is a lineal descendant of the donor (meaning the donor prescribed in Article 70-6-8, paragraph (1) who made that gift; the same applies hereinafter in this Article) (excluding a grandchild of that donor, and limited to a person who is 18 years of age or older as of January 1 of that year), and that donor is 60 years of age or older as of that day, the provisions of Article 21-9 of the Inheritance Tax Act apply mutatis mutandis to the special business donee who has acquired those special gifted business assets by that gift.
<sup>machine translation, not official</sup>

**第二項**  特例事業受贈者が贈与者（その年一月一日において六十歳以上の者に限る。）からの贈与により特例受贈事業用資産を取得した場合において、当該特例受贈事業用資産の取得の時前に当該贈与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-70-2-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-7/par-2</sup>
In the case where a special business donee has acquired special gifted business assets by gift from a donor (limited to a person who is 60 years of age or older as of January 1 of that year), the provisions of the preceding paragraph are not to apply to property acquired by gift from that donor before the time of the acquisition of those special gifted business assets.
<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特例事業受贈者が、第七十条の六の八第四項に規定する猶予中贈与税額に相当する贈与税の全部につき納税の猶予に係る期限が確定した場合又は免除された場合においても、贈与者からの贈与により取得した財産については、第一項において準用する同法第二十一条の九第三項の規定の適用があるものとする。
<sup>art-70-2-7/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-7/par-3</sup>
Even in the case where, for a special business donee 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), the deadline for the tax payment grace period has become fixed with regard to the whole of the gift tax equivalent to the gift tax amount under grace period prescribed in Article 70-6-8, paragraph (4), or the whole of that gift tax has been exempted, the provisions of Article 21-9, paragraph (3) of that Act as applied mutatis mutandis pursuant to paragraph (1) are to apply to property acquired by gift from the donor.
<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特例事業受贈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、贈与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-70-2-7/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-7/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 special business donee 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 donor 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-70-2-7/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-2-7/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>

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## Cites
- art-70-2-7/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-70-2-7/par-1: この条 → 租税特別措置法 第七十条の二の七 (Article 70-2-7), art-70-2-7 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-7 · https://japanlaw.org/l/332AC0000000026/art-70-2-7
- art-70-2-7/par-1: この項 → 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-70-2-7/par-1: 同条第二項第二号 → 租税特別措置法 第七十条の六の八第二項第二号 (Article 70-6-8, paragraph (2), item (ii)), art-70-6-8/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-2/item-2
- art-70-2-7/par-1: 第七十条の六の八第一項 → 租税特別措置法 第七十条の六の八第一項 (Article 70-6-8, paragraph (1)), art-70-6-8/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-1
- art-70-2-7/par-1: 次項 → 租税特別措置法 第七十条の二の七第二項 (Article 70-2-7, paragraph (2)), art-70-2-7/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-7/par-2
- art-70-2-7/par-2: 前項 → 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-70-2-7/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-70-2-7/par-3: 同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-70-2-7/par-3: 第七十条の六の八第四項 → 租税特別措置法 第七十条の六の八第四項 (Article 70-6-8, paragraph (4)), art-70-6-8/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-4
- art-70-2-7/par-3: 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-70-2-7/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-70-2-7/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-70-2-7/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-70-2-7/par-4: 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-70-2-7/par-5: 前三項 → 租税特別措置法 第七十条の二の七第三項 (Article 70-2-7, paragraph (3)), art-70-2-7/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-7/par-3
- art-70-2-7/par-5: 前三項 → 租税特別措置法 第七十条の二の七第四項 (Article 70-2-7, paragraph (4)), art-70-2-7/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-7/par-4
- art-70-2-7/par-5: 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-70-2-7/par-5: 前三項 → 租税特別措置法 第七十条の二の七第二項 (Article 70-2-7, paragraph (2)), art-70-2-7/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-7/par-2

## Cited by

17 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 第七十条の二の七第一項 — 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
- 租税特別措置法 第七十条の二の七第二項 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-7/par-2
- 租税特別措置法 第七十条の二の七第三項 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-7/par-3
- 租税特別措置法 第七十条の二の七第四項 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-7/par-4
- 租税特別措置法 第七十条の二の七第五項 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-2-7/par-5
- 租税特別措置法 第七十条の二の八第一項 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-8/par-1
- 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 附則第百十八条第五項（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-4301-7/art-118/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-5
- 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

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## 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