# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十条の二の八 (Article 70-2-8) - 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: 第七十条の二の八 (Article 70-2-8) — address `art-70-2-8` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-70-2-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-70-2-8 - 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. --- ### 第七十条の二の八 art-70-2-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-2-8 · https://japanlaw.org/l/332AC0000000026/art-70-2-8 **第一項** 前条の規定は、贈与により第七十条の七の五第一項に規定する特例対象受贈非上場株式等を取得した同項の規定の適用を受ける同条第二項第六号に規定する特例経営承継受贈者が特例贈与者（その贈与をした同条第一項に規定する特例贈与者をいう。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（その特例贈与者の孫を除き、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、その特例贈与者が同日において六十歳以上の者である場合について準用する。 art-70-2-8/par-1 · 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 The provisions of the preceding Article apply mutatis mutandis to the case where a special donee succeeding to management prescribed in Article 70-7-5, paragraph (2), item (vi) who receives the application of the provisions of paragraph (1) of that Article and who has acquired by gift special eligible gifted unlisted shares or similar interests prescribed in paragraph (1) of that Article is a person other than a presumptive heir who is a lineal descendant of the special donor (meaning the special donor prescribed in paragraph (1) of that Article who made that gift; the same applies hereinafter in this Article) (excluding a grandchild of that special donor, and limited to a person who is 18 years of age or older as of January 1 of that year), and that special donor is 60 years of age or older as of that day. machine translation, not official --- ## Cites - art-70-2-8/par-1: 前条 → 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-70-2-8/par-1: 第七十条の七の五第一項 → 租税特別措置法 第七十条の七の五第一項 (Article 70-7-5, paragraph (1)), art-70-7-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-1 - art-70-2-8/par-1: 同条第二項第六号 → 租税特別措置法 第七十条の七の五第二項第六号 (Article 70-7-5, paragraph (2), item (vi)), art-70-7-5/par-2/item-6 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-6 - art-70-2-8/par-1: この条 → 租税特別措置法 第七十条の二の八 (Article 70-2-8), art-70-2-8 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-8 · https://japanlaw.org/l/332AC0000000026/art-70-2-8 ## Cited by 11 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 附則第七十九条第七項（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-7 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-7 - 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