# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十条の三 (Article 70-3)

- 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: 第七十条の三 (Article 70-3)（特定の贈与者から住宅取得等資金の贈与を受けた場合の相続時精算課税の特例） — address `art-70-3`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-70-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-70-3
- 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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### 第七十条の三（特定の贈与者から住宅取得等資金の贈与を受けた場合の相続時精算課税の特例） — Special Provisions on Settlement Taxation at Inheritance Where a Gift of Funds for Housing Acquisition, etc. Is Received from a Specified Donor
<sup>caption: machine translation, not official</sup>
<sup>art-70-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3 · https://japanlaw.org/l/332AC0000000026/art-70-3</sup>

**第一項**  平成十五年一月一日から令和八年十二月三十一日までの間（第九項及び第十一項において「適用期間」という。）にその年一月一日において六十歳未満の者からの贈与により住宅取得等資金の取得をした特定受贈者が、次に掲げる場合に該当するときは、当該特定受贈者については、相続税法第二十一条の九の規定を準用する。
<sup>art-70-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1</sup>
In the case where a specified donee who has acquired funds for housing acquisition, etc. by gift from a person who is less than 60 years of age as of January 1 of that year during the period from January 1, 2003 to December 31, 2026 (referred to as the "application period" in paragraphs (9) and (11)) falls under any of the following cases, the provisions of Article 21-9 of the Inheritance Tax Act apply mutatis mutandis to that specified donee:
<sup>machine translation, not official</sup>

  **一**  特定受贈者が贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日までに当該住宅取得等資金の全額を住宅用家屋の新築若しくは建築後使用されたことのない住宅用家屋の取得又はこれらの住宅用家屋の新築若しくは取得とともにするその敷地の用に供されている土地若しくは土地の上に存する権利（以下第三項までにおいて「土地等」という。）の取得（当該住宅用家屋の新築に先行してするその敷地の用に供されることとなる土地等の取得を含む。同項第五号イにおいて同じ。）のための対価に充てて当該住宅用家屋の新築（新築に準ずる状態として財務省令で定めるものを含む。以下この号及び第八項から第十一項までにおいて同じ。）をした場合又は当該建築後使用されたことのない住宅用家屋の取得をした場合において、同日までに新築若しくは取得をしたこれらの住宅用家屋を当該特定受贈者の居住の用に供したとき、又は新築若しくは取得をしたこれらの住宅用家屋を同日後遅滞なく当該特定受贈者の居住の用に供することが確実であると見込まれるとき。
  <sup>art-70-3/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1/item-1</sup>
  in the case where the specified donee has, by March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, appropriated the entire amount of those funds for housing acquisition, etc. to the consideration for the new construction of a dwelling house, the acquisition of a dwelling house that has not been used since its construction, or the acquisition of land or rights existing on land used as the site of such a dwelling house together with the new construction or acquisition of that dwelling house (referred to as "land, etc." hereinafter through paragraph (3)) (including the acquisition of land, etc. that is to be used as the site of the dwelling house prior to the new construction of the dwelling house; the same applies in item (v), (a) of that paragraph), and has newly constructed the dwelling house (including a state equivalent to new construction specified by Order of the Ministry of Finance; the same applies in this item and in paragraphs (8) through (11)) or acquired the dwelling house that has not been used since its construction, when the specified donee has used the dwelling house so newly constructed or acquired as the specified donee's residence by that day, or when it is expected with certainty that the specified donee will use the dwelling house so newly constructed or acquired as the specified donee's residence without delay after that day;
  <sup>machine translation, not official</sup>

  **二**  特定受贈者が贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日までに当該住宅取得等資金の全額を既存住宅用家屋の取得又は当該既存住宅用家屋の取得とともにするその敷地の用に供されている土地等の取得のための対価に充てて当該既存住宅用家屋の取得をした場合において、同日までに当該既存住宅用家屋を当該特定受贈者の居住の用に供したとき、又は当該既存住宅用家屋を同日後遅滞なく当該特定受贈者の居住の用に供することが確実であると見込まれるとき。
  <sup>art-70-3/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1/item-2</sup>
  in the case where the specified donee has, by March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, appropriated the entire amount of those funds for housing acquisition, etc. to the consideration for the acquisition of an existing house for residential use or the acquisition of land, etc. used as the site of that existing house for residential use together with the acquisition of that existing house for residential use, and has acquired that existing house for residential use, when the specified donee has used that existing house for residential use as the specified donee's residence by that day, or when it is expected with certainty that the specified donee will use that existing house for residential use as the specified donee's residence without delay after that day;
  <sup>machine translation, not official</sup>

  **三**  特定受贈者が贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日までに当該住宅取得等資金の全額を当該特定受贈者が居住の用に供している住宅用の家屋について行う増改築等又は当該家屋についての当該増改築等とともにするその敷地の用に供されることとなる土地等の取得の対価に充てて当該住宅用の家屋について当該増改築等（増改築等の完了に準ずる状態として財務省令で定めるものを含む。以下この号、第八項第三号及び第十項第三号において同じ。）をした場合において、同日までに増改築等をした当該住宅用の家屋を当該特定受贈者の居住の用に供したとき、又は増改築等をした当該住宅用の家屋を同日後遅滞なく当該特定受贈者の居住の用に供することが確実であると見込まれるとき。
  <sup>art-70-3/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1/item-3</sup>
  in the case where the specified donee has, by March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, appropriated the entire amount of those funds for housing acquisition, etc. to the consideration for extension, rebuilding, etc. carried out on a house for residential use that the specified donee is using as a residence, or for the acquisition of land, etc. that is to be used as the site of that house together with that extension, rebuilding, etc. of that house, and has carried out that extension, rebuilding, etc. (including a state equivalent to the completion of extension, rebuilding, etc. specified by Order of the Ministry of Finance; the same applies in this item, paragraph (8), item (iii) and paragraph (10), item (iii)) on that house for residential use, when the specified donee has used the house for residential use on which the extension, rebuilding, etc. has been carried out as the specified donee's residence by that day, or when it is expected with certainty that the specified donee will use the house for residential use on which the extension, rebuilding, etc. has been carried out as the specified donee's residence without delay after that day.
  <sup>machine translation, not official</sup>

**第二項**  前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、住宅取得等資金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-70-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-2</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 the preceding paragraph 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 of the funds for housing acquisition, etc. 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>

**第三項**  この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
<sup>art-70-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-3</sup>
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
<sup>machine translation, not official</sup>

  **一**  特定受贈者　次に掲げる要件を満たすものをいう。
  <sup>art-70-3/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-3/item-1</sup>
  specified donee: an individual who satisfies the following requirements:
  <sup>machine translation, not official</sup>

    **イ**  相続税法第一条の四第一項第一号又は第二号の規定に該当する個人であること。
    <sup>art-70-3/par-3/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-3/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-3/item-1/sub-1</sup>
    the individual falls under Article 1-4, paragraph (1), item (i) or (ii) of the Inheritance Tax Act;
    <sup>machine translation, not official</sup>

    **ロ**  住宅取得等資金の贈与をした者の直系卑属である推定相続人（孫を含む。）であること。
    <sup>art-70-3/par-3/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-3/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-3/item-1/sub-2</sup>
    the individual is a presumptive heir (including a grandchild) who is a lineal descendant of the person who made the gift of the funds for housing acquisition, etc.;
    <sup>machine translation, not official</sup>

    **ハ**  住宅取得等資金の贈与を受けた日の属する年の一月一日において十八歳以上の者であること。
    <sup>art-70-3/par-3/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-3/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-3/item-1/sub-3</sup>
    the individual is 18 years of age or older as of January 1 of the year that includes the day on which the individual received the gift of the funds for housing acquisition, etc.
    <sup>machine translation, not official</sup>

  **二**  住宅用家屋　住宅用の家屋で政令で定めるものをいう。
  <sup>art-70-3/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-3/item-2</sup>
  dwelling house: a house for residential use specified by Cabinet Order;
  <sup>machine translation, not official</sup>

  **三**  既存住宅用家屋　建築後使用されたことのある住宅用家屋（耐震基準（地震に対する安全性に係る規定又は基準として政令で定めるものをいう。第七項において同じ。）に適合するものに限る。）で政令で定めるものをいう。
  <sup>art-70-3/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-3/item-3</sup>
  existing house for residential use: a dwelling house that has been used since its construction (limited to one that conforms to earthquake resistance standards (meaning provisions or standards concerning safety against earthquakes specified by Cabinet Order; the same applies in paragraph (7))) and that is specified by Cabinet Order;
  <sup>machine translation, not official</sup>

  **四**  増改築等　特定受贈者が所有している家屋につき行う増築、改築その他の政令で定める工事（当該工事と併せて行う当該家屋と一体となつて効用を果たす設備の取替え又は取付けに係る工事を含む。）で次に掲げる要件を満たすものをいう。
  <sup>art-70-3/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-3/item-4</sup>
  extension, rebuilding, etc.: extension, rebuilding or any other work specified by Cabinet Order that is carried out on a house owned by the specified donee (including work relating to the replacement or installation of equipment that functions as an integral part of that house and that is carried out together with that work), which satisfies the following requirements:
  <sup>machine translation, not official</sup>

    **イ**  当該工事に要した費用の額が百万円以上であること。
    <sup>art-70-3/par-3/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-3/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-3/item-4/sub-1</sup>
    the amount of expenses required for the work is 1,000,000 yen or more;
    <sup>machine translation, not official</sup>

    **ロ**  当該工事をした家屋が特定受贈者が主としてその居住の用に供すると認められるものであること。
    <sup>art-70-3/par-3/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-3/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-3/item-4/sub-2</sup>
    the house on which the work has been carried out is found to be one that the specified donee uses mainly as the specified donee's residence;
    <sup>machine translation, not official</sup>

    **ハ**  その他政令で定める要件
    <sup>art-70-3/par-3/item-4/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-3/item-4/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-3/item-4/sub-3</sup>
    any other requirement specified by Cabinet Order.
    <sup>machine translation, not official</sup>

  **五**  住宅取得等資金　次のいずれかに掲げる新築、取得又は増改築等（特定受贈者の配偶者その他の特定受贈者と特別の関係がある者として政令で定める者との請負契約その他の契約に基づき新築若しくは増改築等をする場合又は当該政令で定める者から取得をする場合を除く。）の対価に充てるための金銭をいう。
  <sup>art-70-3/par-3/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-3/item-5</sup>
  funds for housing acquisition, etc.: money to be appropriated to the consideration for any of the following new construction, acquisition or extension, rebuilding, etc. (excluding the case of new construction or extension, rebuilding, etc. under a contract for work or any other contract with the spouse of the specified donee or any other person specified by Cabinet Order as a person having a special relationship with the specified donee, and the case of acquisition from the person specified by that Cabinet Order):
  <sup>machine translation, not official</sup>

    **イ**  特定受贈者による住宅用家屋の新築又は建築後使用されたことのない住宅用家屋の取得（これらの住宅用家屋の新築又は取得とともにするその敷地の用に供されている土地等の取得を含む。）
    <sup>art-70-3/par-3/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-3/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-3/item-5/sub-1</sup>
    the new construction of a dwelling house, or the acquisition of a dwelling house that has not been used since its construction, by the specified donee (including the acquisition of land, etc. used as the site of that dwelling house together with the new construction or acquisition of that dwelling house);
    <sup>machine translation, not official</sup>

    **ロ**  特定受贈者による既存住宅用家屋の取得（当該既存住宅用家屋の取得とともにするその敷地の用に供されている土地等の取得を含む。）
    <sup>art-70-3/par-3/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-3/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-3/item-5/sub-2</sup>
    the acquisition of an existing house for residential use by the specified donee (including the acquisition of land, etc. used as the site of that existing house for residential use together with the acquisition of that existing house for residential use);
    <sup>machine translation, not official</sup>

    **ハ**  特定受贈者が所有している家屋につき行う増改築等（当該家屋についての当該増改築等とともにするその敷地の用に供されることとなる土地等の取得を含む。）
    <sup>art-70-3/par-3/item-5/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-3/item-5/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-3/item-5/sub-3</sup>
    extension, rebuilding, etc. carried out on a house owned by the specified donee (including the acquisition of land, etc. that is to be used as the site of that house together with that extension, rebuilding, etc. of that house).
    <sup>machine translation, not official</sup>

**第四項**  住宅取得等資金について第一項の規定の適用を受けた特定受贈者が、当該住宅取得等資金の贈与を受けた日の属する年の翌年三月十五日後において、次の各号に掲げる場合に該当するときは、同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ていた場合であつても当該届出書を提出していなかつたものとみなす。この場合において、当該特定受贈者は、当該各号に掲げる場合に該当することとなつた日から二月以内に、同条第一項の規定の適用を受けたものに係る年分の贈与税についての修正申告書を提出し、かつ、当該期限内に当該修正申告書の提出により納付すべき税額を納付しなければならない。
<sup>art-70-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-4</sup>
In the case where a specified donee who has received the application of the provisions of paragraph (1) with regard to funds for housing acquisition, etc. falls under a case listed in any of the following items after March 15 of the year following the year that includes the day on which the specified donee received the gift of those funds for housing acquisition, etc., the specified donee is deemed not to have submitted the written notification referred to in Article 21-9, paragraph (2) of the Inheritance Tax Act as applied mutatis mutandis pursuant to that paragraph, even if the specified donee had submitted it. In this case, the specified donee must, within two months from the day on which the specified donee came to fall under the case listed in the relevant item, file an amended return for gift tax for the year pertaining to the property to which the provisions of paragraph (1) of that Article were applied, and pay, within that time limit, the amount of tax payable upon the filing of that amended return:
<sup>machine translation, not official</sup>

  **一**  当該特定受贈者が第一項第一号に定めるところにより同号の新築をした住宅用家屋又は取得をした建築後使用されたことのない住宅用家屋を贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日後遅滞なく当該特定受贈者の居住の用に供することが確実であると見込まれることにより同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ていた場合において、これらの住宅用家屋を同年十二月三十一日までに当該特定受贈者の居住の用に供していなかつたとき。
  <sup>art-70-3/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-4/item-1</sup>
  in the case where the specified donee 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) on the grounds that it was expected with certainty that the specified donee would use the dwelling house newly constructed as referred to in item (i) of that paragraph, or the dwelling house that has not been used since its construction and has been acquired, as provided in that item, as the specified donee's residence without delay after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, when the specified donee has not used that dwelling house as the specified donee's residence by December 31 of that following year;
  <sup>machine translation, not official</sup>

  **二**  当該特定受贈者が第一項第二号に定めるところにより同号の既存住宅用家屋を贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日後遅滞なく当該特定受贈者の居住の用に供することが確実であると見込まれることにより同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ていた場合において、当該既存住宅用家屋を同年十二月三十一日までに当該特定受贈者の居住の用に供していなかつたとき。
  <sup>art-70-3/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-4/item-2</sup>
  in the case where the specified donee 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) on the grounds that it was expected with certainty that the specified donee would use the existing house for residential use referred to in item (ii) of that paragraph, as provided in that item, as the specified donee's residence without delay after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, when the specified donee has not used that existing house for residential use as the specified donee's residence by December 31 of that following year;
  <sup>machine translation, not official</sup>

  **三**  当該特定受贈者が第一項第三号に定めるところにより同号の増改築等をした住宅用の家屋を贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日後遅滞なく当該特定受贈者の居住の用に供することが確実であると見込まれることにより同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ていた場合において、当該住宅用の家屋を同年十二月三十一日までに当該特定受贈者の居住の用に供していなかつたとき。
  <sup>art-70-3/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-4/item-3</sup>
  in the case where the specified donee 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) on the grounds that it was expected with certainty that the specified donee would use the house for residential use on which the extension, rebuilding, etc. referred to in item (iii) of that paragraph has been carried out, as provided in that item, as the specified donee's residence without delay after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, when the specified donee has not used that house for residential use as the specified donee's residence by December 31 of that following year.
  <sup>machine translation, not official</sup>

**第五項**  前項の規定に該当することとなつた場合において、同項の規定による修正申告書の提出がないときは、納税地の所轄税務署長は、当該修正申告書に記載すべきであつた贈与税の額その他の事項につき国税通則法第二十四条又は第二十六条の規定による更正を行う。
<sup>art-70-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-5</sup>
In the case where the provisions of the preceding paragraph have come to apply, if the amended return under the provisions of that paragraph is not filed, the district director with jurisdiction over the place for tax payment makes a reassessment under the provisions of Article 24 or Article 26 of the Act on General Rules for National Taxes with regard to the amount of gift tax and other matters that should have been stated in that amended return.
<sup>machine translation, not official</sup>

**第六項**  第四項の規定による修正申告書及び前項の更正に対する国税通則法及び相続税法第三十七条の規定の適用については、次に定めるところによる。
<sup>art-70-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-6</sup>
With regard to the application of the provisions of the Act on General Rules for National Taxes and Article 37 of the Inheritance Tax Act to the amended return under the provisions of paragraph (4) and the reassessment referred to in the preceding paragraph, the following provisions apply:
<sup>machine translation, not official</sup>

  **一**  当該修正申告書で第四項に規定する提出期限内に提出されたものについては、国税通則法第二十条の規定を適用する場合を除き、これを期限内申告書とみなす。
  <sup>art-70-3/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-6/item-1</sup>
  that amended return, if filed within the filing deadline prescribed in paragraph (4), is deemed to be a return filed by the due date, except in the case where the provisions of Article 20 of the Act on General Rules for National Taxes apply;
  <sup>machine translation, not official</sup>

  **二**  当該修正申告書で第四項に規定する提出期限後に提出されたもの及び当該更正については、国税通則法第二章から第七章までの規定中「法定申告期限」とあり、及び「法定納期限」とあるのは「租税特別措置法第七十条の三第四項に規定する修正申告書の提出期限」と、同法第六十一条第一項第一号中「期限内申告書」とあるのは「相続税法第二十八条の規定による申告書」と、同条第二項中「期限内申告書又は期限後申告書」とあるのは「租税特別措置法第七十条の三第四項の規定による修正申告書」と、同法第六十五条第一項、第三項第二号及び第五項第二号中「期限内申告書」とあるのは「相続税法第二十八条の規定による申告書」とする。
  <sup>art-70-3/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-6/item-2</sup>
  with regard to that amended return, if filed after the filing deadline prescribed in paragraph (4), and that reassessment, the phrases "statutory due date for filing a return" and "statutory due date for payment" in the provisions of Chapter II through Chapter VII of the Act on General Rules for National Taxes are deemed to be replaced with "the filing deadline for the amended return prescribed in Article 70-3, paragraph (4) of the Act on Special Measures Concerning Taxation", the term "return filed by the due date" in Article 61, paragraph (1), item (i) of that Act is deemed to be replaced with "return under the provisions of Article 28 of the Inheritance Tax Act", the phrase "return filed by the due date or return filed after the due date" in paragraph (2) of that Article is deemed to be replaced with "amended return under the provisions of Article 70-3, paragraph (4) of the Act on Special Measures Concerning Taxation", and the term "return filed by the due date" in Article 65, paragraph (1), paragraph (3), item (ii) and paragraph (5), item (ii) of that Act is deemed to be replaced with "return under the provisions of Article 28 of the Inheritance Tax Act";
  <sup>machine translation, not official</sup>

  **三**  国税通則法第六十一条第一項第二号及び第六十六条の規定は、前号に規定する修正申告書及び更正には、適用しない。
  <sup>art-70-3/par-6/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-6/item-3</sup>
  the provisions of Article 61, paragraph (1), item (ii) and Article 66 of the Act on General Rules for National Taxes do not apply to the amended return and the reassessment prescribed in the preceding item;
  <sup>machine translation, not official</sup>

  **四**  相続税法第三十七条第一項、第四項及び第五項中「第二十八条第一項又は第二項の規定による申告書の提出期限」とあるのは、「租税特別措置法第七十条の三第四項（特定の贈与者から住宅取得等資金の贈与を受けた場合の相続時精算課税の特例）に規定する修正申告書の提出期限」とする。
  <sup>art-70-3/par-6/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-6/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-6/item-4</sup>
  the phrase "the filing deadline for the return under the provisions of Article 28, paragraph (1) or (2)" in Article 37, paragraphs (1), (4) and (5) of the Inheritance Tax Act is deemed to be replaced with "the filing deadline for the amended return prescribed in Article 70-3, paragraph (4) of the Act on Special Measures Concerning Taxation (Special Provisions on Settlement Taxation at Inheritance Where a Gift of Funds for Housing Acquisition, etc. Is Received from a Specified Donor)".
  <sup>machine translation, not official</sup>

**第七項**  六十歳未満の者からの贈与により住宅取得等資金の取得をした特定受贈者が、当該贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日（以下この項において「取得期限」という。）までに当該住宅取得等資金の全額を建築後使用されたことのある住宅用家屋（耐震基準に適合するもの以外のものに限る。）で政令で定めるもの（以下この項において「要耐震改修住宅用家屋」という。）の取得のための対価に充てて当該要耐震改修住宅用家屋の取得をした場合において、当該要耐震改修住宅用家屋の取得の日までに同日以後当該要耐震改修住宅用家屋の耐震改修（地震に対する安全性の向上を目的とした増築、改築、修繕又は模様替をいう。以下この項において同じ。）を行うことにつき建築物の耐震改修の促進に関する法律第十七条第一項の申請その他財務省令で定める手続をし、かつ、取得期限までに当該耐震改修により当該要耐震改修住宅用家屋が耐震基準に適合することとなつたことにつき財務省令で定めるところにより証明がされたときは、当該要耐震改修住宅用家屋の取得は既存住宅用家屋の取得と、当該要耐震改修住宅用家屋は既存住宅用家屋とそれぞれみなして、第一項の規定を適用することができる。
<sup>art-70-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-7</sup>
In the case where a specified donee who has acquired funds for housing acquisition, etc. by gift from a person who is less than 60 years of age has, by March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by that gift (referred to as the "acquisition deadline" in this paragraph), appropriated the entire amount of those funds for housing acquisition, etc. to the consideration for the acquisition of a dwelling house that has been used since its construction (limited to one that does not conform to earthquake resistance standards) and that is specified by Cabinet Order (referred to as a "residential building requiring seismic retrofitting" in this paragraph), and has acquired that residential building requiring seismic retrofitting, if, by the day of the acquisition of that residential building requiring seismic retrofitting, the specified donee has made an application under Article 17, paragraph (1) of the Act on Promotion of Seismic Retrofitting of Buildings or followed any other procedure specified by Order of the Ministry of Finance with regard to carrying out, on or after that day, a seismic retrofit (meaning extension, rebuilding, repair or remodeling for the purpose of improving safety against earthquakes; the same applies hereinafter in this paragraph) of that residential building requiring seismic retrofitting, and it has been certified, as specified by Order of the Ministry of Finance, that the residential building requiring seismic retrofitting has come to conform to earthquake resistance standards by that seismic retrofit by the acquisition deadline, the provisions of paragraph (1) may be applied by deeming the acquisition of that residential building requiring seismic retrofitting to be the acquisition of an existing house for residential use and that residential building requiring seismic retrofitting to be an existing house for residential use, respectively.
<sup>machine translation, not official</sup>

**第八項**  住宅取得等資金について第一項の規定の適用を受けた特定受贈者が、次に掲げる場合に該当するときは、第四項から第六項までの規定は、適用しない。
<sup>art-70-3/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-8</sup>
In the case where a specified donee who has received the application of the provisions of paragraph (1) with regard to funds for housing acquisition, etc. falls under any of the following cases, the provisions of paragraphs (4) through (6) do not apply:
<sup>machine translation, not official</sup>

  **一**  当該特定受贈者が第一項第一号に定めるところにより住宅用家屋の新築又は建築後使用されたことのない住宅用家屋の取得をして当該特定受贈者が贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日後遅滞なくこれらの住宅用家屋を当該特定受贈者の居住の用に供することが確実であると見込まれることにより同項の規定の適用を受けた場合において、これらの住宅用家屋が災害により滅失（通常の修繕によつては原状回復が困難な損壊を含む。以下この項及び次項において同じ。）をしたことによつてその居住の用に供することができなくなつたとき。
  <sup>art-70-3/par-8/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-8/item-1</sup>
  in the case where the specified donee has, as provided in paragraph (1), item (i), newly constructed a dwelling house or acquired a dwelling house that has not been used since its construction and has received the application of the provisions of that paragraph on the grounds that it was expected with certainty that the specified donee would use that dwelling house as the specified donee's residence without delay after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, when the specified donee has become unable to use that dwelling house as a residence because that dwelling house has been lost (including damage that makes restoration to its original state difficult by ordinary repair; the same applies hereinafter in this paragraph and in the following paragraph) due to a disaster;
  <sup>machine translation, not official</sup>

  **二**  当該特定受贈者が第一項第二号に定めるところにより既存住宅用家屋を当該特定受贈者が贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日後遅滞なく当該特定受贈者の居住の用に供することが確実であると見込まれることにより同項の規定の適用を受けた場合において、当該既存住宅用家屋が災害により滅失をしたことによつてその居住の用に供することができなくなつたとき。
  <sup>art-70-3/par-8/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-8/item-2</sup>
  in the case where the specified donee has received the application of the provisions of paragraph (1) on the grounds that it was expected with certainty that the specified donee would use the existing house for residential use, as provided in item (ii) of that paragraph, as the specified donee's residence without delay after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, when the specified donee has become unable to use that existing house for residential use as a residence because that existing house for residential use has been lost due to a disaster;
  <sup>machine translation, not official</sup>

  **三**  当該特定受贈者が第一項第三号に定めるところにより増改築等をした住宅用の家屋を当該特定受贈者が贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日後遅滞なく当該特定受贈者の居住の用に供することが確実であると見込まれることにより同項の規定の適用を受けた場合において、当該住宅用の家屋が災害により滅失をしたことによつてその居住の用に供することができなくなつたとき。
  <sup>art-70-3/par-8/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-8/item-3</sup>
  in the case where the specified donee has received the application of the provisions of paragraph (1) on the grounds that it was expected with certainty that the specified donee would use the house for residential use on which extension, rebuilding, etc. has been carried out as provided in item (iii) of that paragraph as the specified donee's residence without delay after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, when the specified donee has become unable to use that house for residential use as a residence because that house for residential use has been lost due to a disaster.
  <sup>machine translation, not official</sup>

**第九項**  適用期間内にその年一月一日において六十歳未満の者からの贈与により金銭の取得をした個人が、当該金銭を住宅用の家屋（第七項に規定する要耐震改修住宅用家屋を含む。以下この項及び第十一項において同じ。）の新築若しくは取得又はその者が所有している住宅用の家屋につき行う増築（改築その他の工事を含む。）の対価に充てて当該贈与により金銭の取得をした日の属する年の翌年三月十五日までに当該新築若しくは取得又は増築をした場合には、当該新築若しくは取得又は増築をした住宅用の家屋が災害によつて滅失をしたことにより同日までにその居住の用に供することができなくなつたときであつても、当該個人は、この条（第四項から第六項までを除く。）の規定の適用を受けることができる。
<sup>art-70-3/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-9</sup>
In the case where an individual who has acquired money within the application period by gift from a person who is less than 60 years of age as of January 1 of that year has appropriated that money to the consideration for the new construction or acquisition of a house for residential use (including a residential building requiring seismic retrofitting prescribed in paragraph (7); the same applies hereinafter in this paragraph and in paragraph (11)) or for an extension (including rebuilding and any other work) carried out on a house for residential use owned by the individual, and has carried out that new construction, acquisition or extension by March 15 of the year following the year that includes the day on which the individual acquired the money by that gift, that individual may receive the application of the provisions of this Article (excluding paragraphs (4) through (6)) even when the individual has become unable to use, by that day, the house for residential use so newly constructed, acquired or extended as a residence because it has been lost due to a disaster.
<sup>machine translation, not official</sup>

**第十項**  住宅取得等資金について第一項の規定の適用を受けた特定受贈者が、贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日後において、次に掲げる場合に該当するときにおける第四項の規定の適用については、同項各号中「同年十二月三十一日」とあるのは、「当該贈与により住宅取得等資金の取得をした日の属する年の翌々年十二月三十一日」とする。
<sup>art-70-3/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-10</sup>
With regard to the application of the provisions of paragraph (4) in the case where a specified donee who has received the application of the provisions of paragraph (1) with regard to funds for housing acquisition, etc. falls under any of the following cases after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, the phrase "December 31 of that following year" in the items of that paragraph is deemed to be replaced with "December 31 of the second year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by that gift":
<sup>machine translation, not official</sup>

  **一**  当該特定受贈者が第一項第一号に定めるところにより住宅用家屋の新築又は建築後使用されたことのない住宅用家屋の取得をして当該特定受贈者が贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日後遅滞なくこれらの住宅用家屋を当該特定受贈者の居住の用に供することが確実であると見込まれることにより同項の規定の適用を受けた場合において、災害に基因するやむを得ない事情によりこれらの住宅用家屋を同年十二月三十一日までに当該特定受贈者の居住の用に供することができなかつたとき。
  <sup>art-70-3/par-10/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-10/item-1</sup>
  in the case where the specified donee has, as provided in paragraph (1), item (i), newly constructed a dwelling house or acquired a dwelling house that has not been used since its construction and has received the application of the provisions of that paragraph on the grounds that it was expected with certainty that the specified donee would use that dwelling house as the specified donee's residence without delay after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, when, due to unavoidable circumstances attributable to a disaster, the specified donee was unable to use that dwelling house as the specified donee's residence by December 31 of that following year;
  <sup>machine translation, not official</sup>

  **二**  当該特定受贈者が第一項第二号に定めるところにより既存住宅用家屋を当該特定受贈者が贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日後遅滞なく当該特定受贈者の居住の用に供することが確実であると見込まれることにより同項の規定の適用を受けた場合において、災害に基因するやむを得ない事情により当該既存住宅用家屋を同年十二月三十一日までに当該特定受贈者の居住の用に供することができなかつたとき。
  <sup>art-70-3/par-10/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-10/item-2</sup>
  in the case where the specified donee has received the application of the provisions of paragraph (1) on the grounds that it was expected with certainty that the specified donee would use the existing house for residential use, as provided in item (ii) of that paragraph, as the specified donee's residence without delay after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, when, due to unavoidable circumstances attributable to a disaster, the specified donee was unable to use that existing house for residential use as the specified donee's residence by December 31 of that following year;
  <sup>machine translation, not official</sup>

  **三**  当該特定受贈者が第一項第三号に定めるところにより増改築等をした住宅用の家屋を当該特定受贈者が贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日後遅滞なく当該特定受贈者の居住の用に供することが確実であると見込まれることにより同項の規定の適用を受けた場合において、災害に基因するやむを得ない事情により当該住宅用の家屋を同年十二月三十一日までに当該特定受贈者の居住の用に供することができなかつたとき。
  <sup>art-70-3/par-10/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-10/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-10/item-3</sup>
  in the case where the specified donee has received the application of the provisions of paragraph (1) on the grounds that it was expected with certainty that the specified donee would use the house for residential use on which extension, rebuilding, etc. has been carried out as provided in item (iii) of that paragraph as the specified donee's residence without delay after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, when, due to unavoidable circumstances attributable to a disaster, the specified donee was unable to use that house for residential use as the specified donee's residence by December 31 of that following year.
  <sup>machine translation, not official</sup>

**第十一項**  適用期間内にその年一月一日において六十歳未満の者からの贈与により金銭の取得をした個人が、当該金銭を住宅用の家屋の新築若しくは取得又はその者が所有している住宅用の家屋につき行う増築（改築その他の工事を含む。）の対価に充てて当該新築若しくは取得又は増築をする場合には、災害に基因するやむを得ない事情により当該贈与により金銭の取得をした日の属する年の翌年三月十五日までに当該新築若しくは取得又は増築ができなかつたときであつても、当該個人は、この条の規定の適用を受けることができる。この場合において、第一項各号、第四項及び第七項中「翌年三月十五日」とあるのは、「翌々年三月十五日」とする。
<sup>art-70-3/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-11</sup>
In the case where an individual who has acquired money within the application period by gift from a person who is less than 60 years of age as of January 1 of that year carries out the new construction or acquisition of a house for residential use, or an extension (including rebuilding and any other work) on a house for residential use owned by the individual, by appropriating that money to the consideration therefor, that individual may receive the application of the provisions of this Article even when, due to unavoidable circumstances attributable to a disaster, the individual was unable to carry out that new construction, acquisition or extension by March 15 of the year following the year that includes the day on which the individual acquired the money by that gift. In this case, the phrase "March 15 of the year following" in the items of paragraph (1), paragraph (4) and paragraph (7) is deemed to be replaced with "March 15 of the second year following".
<sup>machine translation, not official</sup>

**第十二項**  第一項の規定は、同項の規定の適用を受けようとする者の相続税法第二十八条の規定による申告書に同項の規定の適用を受けようとする旨を記載し、同項の規定による計算の明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。
<sup>art-70-3/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-12</sup>
The provisions of paragraph (1) apply only in the case where the person who seeks the application of the provisions of that paragraph has stated, in the return under the provisions of Article 28 of the Inheritance Tax Act, that the person seeks the application of the provisions of that paragraph, and has attached a written statement of the calculation under the provisions of that paragraph and other documents specified by Order of the Ministry of Finance.
<sup>machine translation, not official</sup>

**第十三項**  第四項、第七項又は前項に定めるもののほか、第一項及び第八項から第十一項までの規定の適用に関し必要な事項は、政令で定める。
<sup>art-70-3/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-13</sup>
Beyond what is provided for in paragraph (4), paragraph (7) or the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (1) and paragraphs (8) through (11) are specified by Cabinet Order.
<sup>machine translation, not official</sup>

---

## Cites
- art-70-3/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-70-3/par-1: 第九項 → 租税特別措置法 第七十条の三第九項 (Article 70-3, paragraph (9)), art-70-3/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-9
- art-70-3/par-1: 第十一項 → 租税特別措置法 第七十条の三第十一項 (Article 70-3, paragraph (11)), art-70-3/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-11
- art-70-3/par-1/item-1: 第八項から第十一項まで → 租税特別措置法 第七十条の三第十項 (Article 70-3, paragraph (10)), art-70-3/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-10
- art-70-3/par-1/item-1: 同項第五号 → 租税特別措置法 第七十条の三第三項第五号 (Article 70-3, paragraph (3), item (v)), art-70-3/par-3/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-3/item-5
- art-70-3/par-1/item-1: 第八項から第十一項まで → 租税特別措置法 第七十条の三第八項 (Article 70-3, paragraph (8)), art-70-3/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-8
- art-70-3/par-1/item-1: 第八項から第十一項まで → 租税特別措置法 第七十条の三第九項 (Article 70-3, paragraph (9)), art-70-3/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-9
- art-70-3/par-1/item-1: 第三項 → 租税特別措置法 第七十条の三第三項 (Article 70-3, paragraph (3)), art-70-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-3
- art-70-3/par-1/item-1: この号 → 租税特別措置法 第七十条の三第一項第一号 (Article 70-3, paragraph (1), item (i)), art-70-3/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1/item-1
- art-70-3/par-1/item-1: 第八項から第十一項まで → 租税特別措置法 第七十条の三第十一項 (Article 70-3, paragraph (11)), art-70-3/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-11
- art-70-3/par-1/item-3: 第八項第三号 → 租税特別措置法 第七十条の三第八項第三号 (Article 70-3, paragraph (8), item (iii)), art-70-3/par-8/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-8/item-3
- art-70-3/par-1/item-3: 第十項第三号 → 租税特別措置法 第七十条の三第十項第三号 (Article 70-3, paragraph (10), item (iii)), art-70-3/par-10/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-10/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-10/item-3
- art-70-3/par-1/item-3: この号 → 租税特別措置法 第七十条の三第一項第三号 (Article 70-3, paragraph (1), item (iii)), art-70-3/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1/item-3
- art-70-3/par-2: 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-70-3/par-2: 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-70-3/par-2: 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-70-3/par-2: 前項 → 租税特別措置法 第七十条の三第一項 (Article 70-3, paragraph (1)), art-70-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1
- art-70-3/par-3: この条 → 租税特別措置法 第七十条の三 (Article 70-3), art-70-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3 · https://japanlaw.org/l/332AC0000000026/art-70-3
- art-70-3/par-3/item-1/sub-1: 相続税法第一条の四第一項第一号 → e-Gov law 325AC0000000073, 第一条の四第一項第一号 (Article 1-4, paragraph (1), item (i)), art-1-4/par-1/item-1 — not held in this collection
- art-70-3/par-3/item-1/sub-1: 第二号 → e-Gov law 325AC0000000073, 第一条の四第一項第二号 (Article 1-4, paragraph (1), item (ii)), art-1-4/par-1/item-2 — not held in this collection
- art-70-3/par-3/item-3: 第七項 → 租税特別措置法 第七十条の三第七項 (Article 70-3, paragraph (7)), art-70-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-7
- art-70-3/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-70-3/par-4: 同条第一項 → e-Gov law 325AC0000000073, 第二十一条の九第一項 (Article 21-9, paragraph (1)), art-21-9/par-1 — not held in this collection
- art-70-3/par-4: 第一項 → 租税特別措置法 第七十条の三第一項 (Article 70-3, paragraph (1)), art-70-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1
- art-70-3/par-4/item-1: 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-70-3/par-4/item-1: 同項 → 租税特別措置法 第七十条の三第一項 (Article 70-3, paragraph (1)), art-70-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1
- art-70-3/par-4/item-1: 第一項第一号 → 租税特別措置法 第七十条の三第一項第一号 (Article 70-3, paragraph (1), item (i)), art-70-3/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1/item-1
- art-70-3/par-4/item-2: 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-70-3/par-4/item-2: 第一項第二号 → 租税特別措置法 第七十条の三第一項第二号 (Article 70-3, paragraph (1), item (ii)), art-70-3/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1/item-2
- art-70-3/par-4/item-2: 同項 → 租税特別措置法 第七十条の三第一項 (Article 70-3, paragraph (1)), art-70-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1
- art-70-3/par-4/item-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-70-3/par-4/item-3: 同項 → 租税特別措置法 第七十条の三第一項 (Article 70-3, paragraph (1)), art-70-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1
- art-70-3/par-4/item-3: 第一項第三号 → 租税特別措置法 第七十条の三第一項第三号 (Article 70-3, paragraph (1), item (iii)), art-70-3/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1/item-3
- art-70-3/par-5: 国税通則法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/en/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24
- art-70-3/par-5: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- art-70-3/par-5: 前項 → 租税特別措置法 第七十条の三第四項 (Article 70-3, paragraph (4)), art-70-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-4
- art-70-3/par-6: 相続税法第三十七条 → e-Gov law 325AC0000000073, 第三十七条 (Article 37), art-37 — not held in this collection
- art-70-3/par-6: 前項 → 租税特別措置法 第七十条の三第五項 (Article 70-3, paragraph (5)), art-70-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-5
- art-70-3/par-6: 第四項 → 租税特別措置法 第七十条の三第四項 (Article 70-3, paragraph (4)), art-70-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-4
- art-70-3/par-6/item-1: 国税通則法第二十条 → 国税通則法 第二十条 (Article 20), art-20 — https://japanlaw.org/en/national-tax-general-rules-act/art-20 · https://japanlaw.org/l/337AC0000000066/art-20
- art-70-3/par-6/item-1: 第四項 → 租税特別措置法 第七十条の三第四項 (Article 70-3, paragraph (4)), art-70-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-4
- art-70-3/par-6/item-2: 相続税法第二十八条 → e-Gov law 325AC0000000073, 第二十八条 (Article 28), art-28 — not held in this collection
- art-70-3/par-6/item-2: 同法第六十一条第一項第一号 → 国税通則法 第六十一条第一項第一号 (Article 61, paragraph (1), item (i)), art-61/par-1/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-61/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-61/par-1/item-1
- art-70-3/par-6/item-2: 同条第二項 → 国税通則法 第六十一条第二項 (Article 61, paragraph (2)), art-61/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-61/par-2 · https://japanlaw.org/l/337AC0000000066/art-61/par-2
- art-70-3/par-6/item-2: 同法第六十五条第一項 → 国税通則法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-1 · https://japanlaw.org/l/337AC0000000066/art-65/par-1
- art-70-3/par-6/item-2: 第三項第二号 → 国税通則法 第六十五条第三項第二号 (Article 65, paragraph (3), item (ii)), art-65/par-3/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-3/item-2 · https://japanlaw.org/l/337AC0000000066/art-65/par-3/item-2
- art-70-3/par-6/item-2: 第五項第二号 → 国税通則法 第六十五条第五項第二号 (Article 65, paragraph (5), item (ii)), art-65/par-5/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-5/item-2 · https://japanlaw.org/l/337AC0000000066/art-65/par-5/item-2
- art-70-3/par-6/item-2: 第四項 → 租税特別措置法 第七十条の三第四項 (Article 70-3, paragraph (4)), art-70-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-4
- art-70-3/par-6/item-3: 国税通則法第六十一条第一項第二号 → 国税通則法 第六十一条第一項第二号 (Article 61, paragraph (1), item (ii)), art-61/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-61/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-61/par-1/item-2
- art-70-3/par-6/item-3: 第六十六条 → 国税通則法 第六十六条 (Article 66), art-66 — https://japanlaw.org/en/national-tax-general-rules-act/art-66 · https://japanlaw.org/l/337AC0000000066/art-66
- art-70-3/par-6/item-3: 前号 → 租税特別措置法 第七十条の三第六項第二号 (Article 70-3, paragraph (6), item (ii)), art-70-3/par-6/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-6/item-2
- art-70-3/par-6/item-4: 相続税法第三十七条第一項 → e-Gov law 325AC0000000073, 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — not held in this collection
- art-70-3/par-6/item-4: 第四項 → e-Gov law 325AC0000000073, 第三十七条第四項 (Article 37, paragraph (4)), art-37/par-4 — not held in this collection
- art-70-3/par-6/item-4: 第五項 → e-Gov law 325AC0000000073, 第三十七条第五項 (Article 37, paragraph (5)), art-37/par-5 — not held in this collection
- art-70-3/par-6/item-4: 租税特別措置法第七十条の三第四項 → 租税特別措置法 第七十条の三第四項 (Article 70-3, paragraph (4)), art-70-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-4
- art-70-3/par-7: 第一項 → 租税特別措置法 第七十条の三第一項 (Article 70-3, paragraph (1)), art-70-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1
- art-70-3/par-7: この項 → 租税特別措置法 第七十条の三第七項 (Article 70-3, paragraph (7)), art-70-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-7
- art-70-3/par-8: 第四項から第六項まで → 租税特別措置法 第七十条の三第五項 (Article 70-3, paragraph (5)), art-70-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-5
- art-70-3/par-8: 第四項から第六項まで → 租税特別措置法 第七十条の三第六項 (Article 70-3, paragraph (6)), art-70-3/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-6
- art-70-3/par-8: 第四項から第六項まで → 租税特別措置法 第七十条の三第四項 (Article 70-3, paragraph (4)), art-70-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-4
- art-70-3/par-8: 第一項 → 租税特別措置法 第七十条の三第一項 (Article 70-3, paragraph (1)), art-70-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1
- art-70-3/par-8/item-1: この項 → 租税特別措置法 第七十条の三第八項 (Article 70-3, paragraph (8)), art-70-3/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-8
- art-70-3/par-8/item-1: 次項 → 租税特別措置法 第七十条の三第九項 (Article 70-3, paragraph (9)), art-70-3/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-9
- art-70-3/par-8/item-1: 同項 → 租税特別措置法 第七十条の三第一項 (Article 70-3, paragraph (1)), art-70-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1
- art-70-3/par-8/item-1: 第一項第一号 → 租税特別措置法 第七十条の三第一項第一号 (Article 70-3, paragraph (1), item (i)), art-70-3/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1/item-1
- art-70-3/par-8/item-2: 第一項第二号 → 租税特別措置法 第七十条の三第一項第二号 (Article 70-3, paragraph (1), item (ii)), art-70-3/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1/item-2
- art-70-3/par-8/item-2: 同項 → 租税特別措置法 第七十条の三第一項 (Article 70-3, paragraph (1)), art-70-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1
- art-70-3/par-8/item-3: 同項 → 租税特別措置法 第七十条の三第一項 (Article 70-3, paragraph (1)), art-70-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1
- art-70-3/par-8/item-3: 第一項第三号 → 租税特別措置法 第七十条の三第一項第三号 (Article 70-3, paragraph (1), item (iii)), art-70-3/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1/item-3
- art-70-3/par-9: この条 → 租税特別措置法 第七十条の三 (Article 70-3), art-70-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3 · https://japanlaw.org/l/332AC0000000026/art-70-3
- art-70-3/par-9: 第四項から第六項まで → 租税特別措置法 第七十条の三第五項 (Article 70-3, paragraph (5)), art-70-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-5
- art-70-3/par-9: 第四項から第六項まで → 租税特別措置法 第七十条の三第六項 (Article 70-3, paragraph (6)), art-70-3/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-6
- art-70-3/par-9: 第四項から第六項まで → 租税特別措置法 第七十条の三第四項 (Article 70-3, paragraph (4)), art-70-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-4
- art-70-3/par-9: この項 → 租税特別措置法 第七十条の三第九項 (Article 70-3, paragraph (9)), art-70-3/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-9
- art-70-3/par-9: 第七項 → 租税特別措置法 第七十条の三第七項 (Article 70-3, paragraph (7)), art-70-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-7
- art-70-3/par-9: 第十一項 → 租税特別措置法 第七十条の三第十一項 (Article 70-3, paragraph (11)), art-70-3/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-11
- art-70-3/par-10: 第四項 → 租税特別措置法 第七十条の三第四項 (Article 70-3, paragraph (4)), art-70-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-4
- art-70-3/par-10: 第一項 → 租税特別措置法 第七十条の三第一項 (Article 70-3, paragraph (1)), art-70-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1
- art-70-3/par-10/item-1: 同項 → 租税特別措置法 第七十条の三第一項 (Article 70-3, paragraph (1)), art-70-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1
- art-70-3/par-10/item-1: 第一項第一号 → 租税特別措置法 第七十条の三第一項第一号 (Article 70-3, paragraph (1), item (i)), art-70-3/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1/item-1
- art-70-3/par-10/item-2: 第一項第二号 → 租税特別措置法 第七十条の三第一項第二号 (Article 70-3, paragraph (1), item (ii)), art-70-3/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1/item-2
- art-70-3/par-10/item-2: 同項 → 租税特別措置法 第七十条の三第一項 (Article 70-3, paragraph (1)), art-70-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1
- art-70-3/par-10/item-3: 同項 → 租税特別措置法 第七十条の三第一項 (Article 70-3, paragraph (1)), art-70-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1
- art-70-3/par-10/item-3: 第一項第三号 → 租税特別措置法 第七十条の三第一項第三号 (Article 70-3, paragraph (1), item (iii)), art-70-3/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1/item-3
- art-70-3/par-11: この条 → 租税特別措置法 第七十条の三 (Article 70-3), art-70-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3 · https://japanlaw.org/l/332AC0000000026/art-70-3
- art-70-3/par-11: 第四項 → 租税特別措置法 第七十条の三第四項 (Article 70-3, paragraph (4)), art-70-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-4
- art-70-3/par-11: 第一項 → 租税特別措置法 第七十条の三第一項 (Article 70-3, paragraph (1)), art-70-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1
- art-70-3/par-11: 第七項 → 租税特別措置法 第七十条の三第七項 (Article 70-3, paragraph (7)), art-70-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-7
- art-70-3/par-12: 相続税法第二十八条 → e-Gov law 325AC0000000073, 第二十八条 (Article 28), art-28 — not held in this collection
- art-70-3/par-12: 第一項 → 租税特別措置法 第七十条の三第一項 (Article 70-3, paragraph (1)), art-70-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1
- art-70-3/par-13: 第八項から第十一項まで → 租税特別措置法 第七十条の三第十項 (Article 70-3, paragraph (10)), art-70-3/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-10
- art-70-3/par-13: 第八項から第十一項まで → 租税特別措置法 第七十条の三第八項 (Article 70-3, paragraph (8)), art-70-3/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-8
- art-70-3/par-13: 第四項 → 租税特別措置法 第七十条の三第四項 (Article 70-3, paragraph (4)), art-70-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-4
- art-70-3/par-13: 第八項から第十一項まで → 租税特別措置法 第七十条の三第九項 (Article 70-3, paragraph (9)), art-70-3/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-9
- art-70-3/par-13: 第一項 → 租税特別措置法 第七十条の三第一項 (Article 70-3, paragraph (1)), art-70-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1
- art-70-3/par-13: 第七項 → 租税特別措置法 第七十条の三第七項 (Article 70-3, paragraph (7)), art-70-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-7
- art-70-3/par-13: 前項 → 租税特別措置法 第七十条の三第十二項 (Article 70-3, paragraph (12)), art-70-3/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-12
- art-70-3/par-13: 第八項から第十一項まで → 租税特別措置法 第七十条の三第十一項 (Article 70-3, paragraph (11)), art-70-3/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-11

## Cited by

46 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 第七十条の二第八項第一号（直系尊属から住宅取得等資金の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/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-8/item-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 第七十条の三第一項（特定の贈与者から住宅取得等資金の贈与を受けた場合の相続時精算課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1
- 租税特別措置法 第七十条の三第一項第一号（特定の贈与者から住宅取得等資金の贈与を受けた場合の相続時精算課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1/item-1
- 租税特別措置法 第七十条の三第一項第三号（特定の贈与者から住宅取得等資金の贈与を受けた場合の相続時精算課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1/item-3
- 租税特別措置法 第七十条の三第二項（特定の贈与者から住宅取得等資金の贈与を受けた場合の相続時精算課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-2
- 租税特別措置法 第七十条の三第三項（特定の贈与者から住宅取得等資金の贈与を受けた場合の相続時精算課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-3
- 租税特別措置法 第七十条の三第三項第三号（特定の贈与者から住宅取得等資金の贈与を受けた場合の相続時精算課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-3/item-3
- 租税特別措置法 第七十条の三第四項（特定の贈与者から住宅取得等資金の贈与を受けた場合の相続時精算課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-4
- 租税特別措置法 第七十条の三第四項第一号（特定の贈与者から住宅取得等資金の贈与を受けた場合の相続時精算課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-4/item-1
- 租税特別措置法 第七十条の三第四項第二号（特定の贈与者から住宅取得等資金の贈与を受けた場合の相続時精算課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-4/item-2
- 租税特別措置法 第七十条の三第四項第三号（特定の贈与者から住宅取得等資金の贈与を受けた場合の相続時精算課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-4/item-3
- 租税特別措置法 第七十条の三第五項（特定の贈与者から住宅取得等資金の贈与を受けた場合の相続時精算課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-5
- 租税特別措置法 第七十条の三第六項（特定の贈与者から住宅取得等資金の贈与を受けた場合の相続時精算課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-6
- 租税特別措置法 第七十条の三第六項第一号（特定の贈与者から住宅取得等資金の贈与を受けた場合の相続時精算課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-6/item-1
- 租税特別措置法 第七十条の三第六項第二号（特定の贈与者から住宅取得等資金の贈与を受けた場合の相続時精算課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-6/item-2
- 租税特別措置法 第七十条の三第六項第三号（特定の贈与者から住宅取得等資金の贈与を受けた場合の相続時精算課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-6/item-3
- 租税特別措置法 第七十条の三第六項第四号（特定の贈与者から住宅取得等資金の贈与を受けた場合の相続時精算課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-6/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-6/item-4
- 租税特別措置法 第七十条の三第七項（特定の贈与者から住宅取得等資金の贈与を受けた場合の相続時精算課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-7
- 租税特別措置法 第七十条の三第八項（特定の贈与者から住宅取得等資金の贈与を受けた場合の相続時精算課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-8
- 租税特別措置法 第七十条の三第八項第一号（特定の贈与者から住宅取得等資金の贈与を受けた場合の相続時精算課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-8/item-1
- 租税特別措置法 第七十条の三第八項第二号（特定の贈与者から住宅取得等資金の贈与を受けた場合の相続時精算課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-8/item-2
- 租税特別措置法 第七十条の三第八項第三号（特定の贈与者から住宅取得等資金の贈与を受けた場合の相続時精算課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-8/item-3
- 租税特別措置法 第七十条の三第九項（特定の贈与者から住宅取得等資金の贈与を受けた場合の相続時精算課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-9
- 租税特別措置法 第七十条の三第十項（特定の贈与者から住宅取得等資金の贈与を受けた場合の相続時精算課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-10
- 租税特別措置法 第七十条の三第十項第一号（特定の贈与者から住宅取得等資金の贈与を受けた場合の相続時精算課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-10/item-1
- 租税特別措置法 第七十条の三第十項第二号（特定の贈与者から住宅取得等資金の贈与を受けた場合の相続時精算課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-10/item-2
- 租税特別措置法 第七十条の三第十項第三号（特定の贈与者から住宅取得等資金の贈与を受けた場合の相続時精算課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-10/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-10/item-3
- 租税特別措置法 第七十条の三第十一項（特定の贈与者から住宅取得等資金の贈与を受けた場合の相続時精算課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-11
- 租税特別措置法 第七十条の三第十二項（特定の贈与者から住宅取得等資金の贈与を受けた場合の相続時精算課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-12
- 租税特別措置法 第七十条の三第十三項（特定の贈与者から住宅取得等資金の贈与を受けた場合の相続時精算課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-13
- 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 第七十条の十三第一項（相続税及び贈与税の特例に係る修正申告書等の提出等に係る罰則） — https://japanlaw.org/en/special-taxation-measures-act/art-70-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-13/par-1
- 租税特別措置法 附則第百二十七条第四項（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-4281-15/art-127/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-4
- 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 附則第八十八条第七項（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-4291-4/art-88/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-7
- 租税特別措置法 附則第八十八条第八項（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-8 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-8
- 租税特別措置法 附則第五十一条第四項（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-5041-4/art-51/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-4
- 租税特別措置法 附則第五十一条第五項（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-5041-4/art-51/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-5
- 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
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-180, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-181, 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