# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十条の六の五 (Article 70-6-5) - 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: 第七十条の六の五 (Article 70-6-5)（認定都市農地貸付け又は農園用地貸付けを行つた農地についての相続税の課税の特例） — address `art-70-6-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-70-6-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-70-6-5 - 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. --- ### 第七十条の六の五（認定都市農地貸付け又は農園用地貸付けを行つた農地についての相続税の課税の特例） — Special Provisions on Taxation for Inheritance Tax on Farmland for Which a Certified Urban Farmland Loan or a Lease of Farm-Garden Land Has Been Made caption: machine translation, not official art-70-6-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-5 **第一項** 前条第二項第二号に規定する認定都市農地貸付け（以下この条において「認定都市農地貸付け」という。）又は同項第三号に規定する農園用地貸付け（以下この条において「農園用地貸付け」という。）を行つている者が死亡した場合において、その死亡した者の相続人がその死亡した者から当該認定都市農地貸付け又は農園用地貸付けを行つていた農地を相続又は遺贈により取得をしたときは、当該認定都市農地貸付け又は農園用地貸付けを行つていた農地はその死亡した者がその死亡の日まで農業の用に供していたものとみなして、第七十条の六の規定を適用する。 art-70-6-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-5/par-1 In the case where a person who is making a certified urban farmland loan prescribed in paragraph (2), item (ii) of the preceding Article (referred to as a "certified urban farmland loan" in this Article) or a lease of farm-garden land prescribed in item (iii) of that paragraph (referred to as a "lease of farm-garden land" in this Article) has died, if an heir of the deceased person has acquired, by inheritance or bequest, from the deceased person the farmland for which the deceased person had been making that certified urban farmland loan or lease of farm-garden land, the provisions of Article 70-6 apply by deeming the farmland for which that certified urban farmland loan or lease of farm-garden land had been made to have been used by the deceased person for agriculture until the day of death. machine translation, not official **第二項** 農業を営んでいた個人として政令で定める者（以下この項において「農業経営者」という。）又は第七十条の六第一項に規定する農業相続人（以下この項において「農業相続人」という。）が死亡した場合において、当該農業経営者又は農業相続人の相続人が当該農業経営者又は農業相続人から相続又は遺贈により取得をした農地について相続税法第二十七条第一項の規定による申告書の提出期限（次項において「相続税の申告期限」という。）までに認定都市農地貸付け又は農園用地貸付けを行つたときは、当該農地は当該相続人の農業の用に供する農地に該当するものとみなして、第七十条の六の規定を適用する。 art-70-6-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-5/par-2 In the case where a person specified by Cabinet Order as an individual who had been engaged in agriculture (referred to as a "farm operator" in this paragraph) or a farming heir prescribed in Article 70-6, paragraph (1) (referred to as a "farming heir" in this paragraph) has died, if an heir of that farm operator or farming heir has made a certified urban farmland loan or a lease of farm-garden land, by the due date for filing the return under the provisions of Article 27, paragraph (1) of the Inheritance Tax Act (referred to as the "inheritance tax return due date" in the following paragraph), with regard to farmland that the heir acquired by inheritance or bequest from that farm operator or farming heir, the provisions of Article 70-6 apply by deeming that farmland to fall under farmland used for the agriculture of that heir. machine translation, not official **第三項** 第七十条の四第一項本文の規定の適用を受ける同項に規定する受贈者に係る贈与者が死亡した場合において、当該受贈者が同項本文の規定の適用を受ける同項に規定する農地等のうち農地について当該贈与者の死亡に係る相続税の申告期限において認定都市農地貸付け又は農園用地貸付けを行つているときは、当該農地は当該受贈者の農業の用に供する農地に該当するものとみなして、第七十条の六の規定を適用する。 art-70-6-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-5/par-3 In the case where the donor relating to a donee prescribed in Article 70-4, paragraph (1) to whom the provisions of the main clause of that paragraph apply has died, if, on the inheritance tax return due date relating to the death of that donor, that donee is making a certified urban farmland loan or a lease of farm-garden land with regard to farmland, out of the farmland, etc. prescribed in Article 70-4, paragraph (1) to which the provisions of the main clause of that paragraph apply, the provisions of Article 70-6 apply by deeming that farmland to fall under farmland used for the agriculture of that donee. machine translation, not official **第四項** 前三項の規定の適用がある場合における前条の規定の適用に関し必要な事項は、政令で定める。 art-70-6-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-5/par-4 Necessary matters concerning the application of the provisions of the preceding Article in the case where the provisions of the preceding three paragraphs apply are specified by Cabinet Order. machine translation, not official --- ## Cites - art-70-6-5/par-1: この条 → 租税特別措置法 第七十条の六の五 (Article 70-6-5), art-70-6-5 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-5 - art-70-6-5/par-1: 前条第二項第二号 → 租税特別措置法 第七十条の六の四第二項第二号 (Article 70-6-4, paragraph (2), item (ii)), art-70-6-4/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-4/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-2/item-2 - art-70-6-5/par-1: 同項第三号 → 租税特別措置法 第七十条の六の四第二項第三号 (Article 70-6-4, paragraph (2), item (iii)), art-70-6-4/par-2/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-4/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-2/item-3 - art-70-6-5/par-1: 第七十条の六 → 租税特別措置法 第七十条の六 (Article 70-6), art-70-6 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6 · https://japanlaw.org/l/332AC0000000026/art-70-6 - art-70-6-5/par-2: 相続税法第二十七条第一項 → e-Gov law 325AC0000000073, 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — not held in this collection - art-70-6-5/par-2: 第七十条の六第一項 → 租税特別措置法 第七十条の六第一項 (Article 70-6, paragraph (1)), art-70-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-1 - art-70-6-5/par-2: 次項 → 租税特別措置法 第七十条の六の五第三項 (Article 70-6-5, paragraph (3)), art-70-6-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-5/par-3 - art-70-6-5/par-2: この項 → 租税特別措置法 第七十条の六の五第二項 (Article 70-6-5, paragraph (2)), art-70-6-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-5/par-2 - art-70-6-5/par-2: 第七十条の六 → 租税特別措置法 第七十条の六 (Article 70-6), art-70-6 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6 · https://japanlaw.org/l/332AC0000000026/art-70-6 - art-70-6-5/par-3: 第七十条の四第一項 → 租税特別措置法 第七十条の四第一項 (Article 70-4, paragraph (1)), art-70-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-1 - art-70-6-5/par-3: 第七十条の六 → 租税特別措置法 第七十条の六 (Article 70-6), art-70-6 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6 · https://japanlaw.org/l/332AC0000000026/art-70-6 - art-70-6-5/par-4: 前条 → 租税特別措置法 第七十条の六の四 (Article 70-6-4), art-70-6-4 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-4 - art-70-6-5/par-4: 前三項 → 租税特別措置法 第七十条の六の五第三項 (Article 70-6-5, paragraph (3)), art-70-6-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-5/par-3 - art-70-6-5/par-4: 前三項 → 租税特別措置法 第七十条の六の五第一項 (Article 70-6-5, paragraph (1)), art-70-6-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-5/par-1 - art-70-6-5/par-4: 前三項 → 租税特別措置法 第七十条の六の五第二項 (Article 70-6-5, paragraph (2)), art-70-6-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-5/par-2 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第七十条の四第二項（農地等を贈与した場合の贈与税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-2 - 租税特別措置法 第七十条の六の五第一項（認定都市農地貸付け又は農園用地貸付けを行つた農地についての相続税の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-5/par-1 - 租税特別措置法 第七十条の六の五第二項（認定都市農地貸付け又は農園用地貸付けを行つた農地についての相続税の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-5/par-2 - 租税特別措置法 第七十条の六の五第四項（認定都市農地貸付け又は農園用地貸付けを行つた農地についての相続税の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-5/par-4 - 租税特別措置法 附則第百十八条第十八項（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-4301-7/art-118/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-18 --- ## 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-20261007T211206-189, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-190, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-004, 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