# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十条の六の七 (Article 70-6-7)

- 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: 第七十条の六の七 (Article 70-6-7)（特定の美術品についての相続税の納税猶予及び免除） — address `art-70-6-7`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-70-6-7
- 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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### 第七十条の六の七（特定の美術品についての相続税の納税猶予及び免除） — Tax Payment Grace Period and Exemption for Inheritance Tax on Specified Works of Art
<sup>caption: machine translation, not official</sup>
<sup>art-70-6-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7 · https://japanlaw.org/l/332AC0000000026/art-70-6-7</sup>

**第一項**  寄託先美術館の設置者と特定美術品の寄託契約を締結し、認定保存活用計画に基づき当該特定美術品を当該寄託先美術館の設置者に寄託していた者から相続又は遺贈により当該特定美術品を取得した寄託相続人が、当該特定美術品の当該寄託先美術館の設置者への寄託を継続する場合には、当該寄託相続人が当該相続に係る相続税法第二十七条第一項の規定による期限内申告書（以下この条において「相続税の申告書」という。）の提出により納付すべき相続税の額のうち、当該特定美術品で当該相続税の申告書にこの項の規定の適用を受けようとする旨の記載があるものに係る納税猶予分の相続税額に相当する相続税については、当該相続税の申告書の提出期限までに当該納税猶予分の相続税額に相当する担保を提供した場合に限り、同法第三十三条の規定にかかわらず、当該寄託相続人の死亡の日まで、その納税を猶予する。
<sup>art-70-6-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-1</sup>
In the case where a depositing heir who has acquired a specified work of art by inheritance or bequest from a person who had concluded a deposit contract for the specified work of art with the founder of a depositary art museum and had deposited that specified work of art with the founder of that depositary art museum based on a certified preservation and utilization plan continues the deposit of that specified work of art with the founder of that depositary art museum, then, with regard to the inheritance tax equivalent to the inheritance tax subject to deferral relating to that specified work of art for which a statement is made in the inheritance tax return that the depositing heir seeks the application of the provisions of this paragraph, out of the amount of inheritance tax that the depositing heir must pay by filing the return filed by the due date under the provisions of Article 27, paragraph (1) of the Inheritance Tax Act relating to that inheritance (referred to as the "inheritance tax return" in this Article), notwithstanding the provisions of Article 33 of that Act, a grace period is granted for the payment of that tax until the day of the death of that depositing heir, only if the depositing heir has provided security equivalent to that inheritance tax subject to deferral by the due date for filing that inheritance tax return.
<sup>machine translation, not official</sup>

**第二項**  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-70-6-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-2</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**  特定美術品　認定保存活用計画に記載された次に掲げるものをいう。
  <sup>art-70-6-7/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-2/item-1</sup>
  specified work of art: any of the following stated in a certified preservation and utilization plan:
  <sup>machine translation, not official</sup>

    **イ**  文化財保護法第二十七条第一項の規定により重要文化財として指定された絵画、彫刻、工芸品その他の有形の文化的所産である動産
    <sup>art-70-6-7/par-2/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-2/item-1/sub-1</sup>
    movable property that is a painting, sculpture, craft product or other tangible cultural product designated as an Important Cultural Property under the provisions of Article 27, paragraph (1) of the Act on Protection of Cultural Properties;
    <sup>machine translation, not official</sup>

    **ロ**  文化財保護法第五十八条第一項に規定する登録有形文化財（建造物であるものを除く。次項第四号及び第六号において「登録有形文化財」という。）のうち世界文化の見地から歴史上、芸術上又は学術上特に優れた価値を有するもの
    <sup>art-70-6-7/par-2/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-2/item-1/sub-2</sup>
    out of the registered tangible cultural properties prescribed in Article 58, paragraph (1) of the Act on Protection of Cultural Properties (excluding those that are buildings; referred to as "registered tangible cultural property" in items (iv) and (vi) of the following paragraph), one that has particularly high historical, artistic or academic value from the viewpoint of world culture;
    <sup>machine translation, not official</sup>

  **二**  寄託契約　特定美術品の所有者と寄託先美術館の設置者との間で締結された特定美術品の寄託に関する契約で、契約期間その他財務省令で定める事項の記載があるものをいう。
  <sup>art-70-6-7/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-2/item-2</sup>
  deposit contract: a contract concerning the deposit of a specified work of art concluded between the owner of the specified work of art and the founder of a depositary art museum, in which the contract period and other matters specified by Order of the Ministry of Finance are stated;
  <sup>machine translation, not official</sup>

  **三**  認定保存活用計画　次に掲げるものをいう。
  <sup>art-70-6-7/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-2/item-3</sup>
  certified preservation and utilization plan: the following:
  <sup>machine translation, not official</sup>

    **イ**  文化財保護法第五十三条の二第三項第三号に掲げる事項が記載されている同法第五十三条の六に規定する認定重要文化財保存活用計画
    <sup>art-70-6-7/par-2/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-2/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-2/item-3/sub-1</sup>
    a certified Important Cultural Property preservation and utilization plan prescribed in Article 53-6 of the Act on Protection of Cultural Properties in which the matters listed in Article 53-2, paragraph (3), item (iii) of that Act are stated;
    <sup>machine translation, not official</sup>

    **ロ**  文化財保護法第六十七条の二第三項第二号に掲げる事項が記載されている同法第六十七条の五に規定する認定登録有形文化財保存活用計画
    <sup>art-70-6-7/par-2/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-2/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-2/item-3/sub-2</sup>
    a certified registered tangible cultural property preservation and utilization plan prescribed in Article 67-5 of the Act on Protection of Cultural Properties in which the matters listed in Article 67-2, paragraph (3), item (ii) of that Act are stated;
    <sup>machine translation, not official</sup>

  **四**  寄託相続人　相続又は遺贈により特定美術品を取得した個人をいう。
  <sup>art-70-6-7/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-2/item-4</sup>
  depositing heir: an individual who has acquired a specified work of art by inheritance or bequest;
  <sup>machine translation, not official</sup>

  **五**  寄託先美術館　博物館法（昭和二十六年法律第二百八十五号）第二条第一項に規定する博物館又は同法第三十一条第二項に規定する指定施設のうち、特定美術品の公開（公衆の観覧に供することをいう。）及び保管を行うものをいう。
  <sup>art-70-6-7/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-2/item-5</sup>
  depositary art museum: out of the museums prescribed in Article 2, paragraph (1) of the Museum Act (Act No. 285 of 1951) or the designated facilities prescribed in Article 31, paragraph (2) of that Act, one that carries out the public exhibition (meaning making them available for public viewing) and storage of specified works of art;
  <sup>machine translation, not official</sup>

  **六**  納税猶予分の相続税額　イに掲げる金額からロに掲げる金額を控除した金額をいう。
  <sup>art-70-6-7/par-2/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-2/item-6</sup>
  inheritance tax subject to deferral: the amount obtained by deducting the amount listed in (b) from the amount listed in (a):
  <sup>machine translation, not official</sup>

    **イ**  前項の規定の適用に係る特定美術品の価額を同項の寄託相続人に係る相続税の課税価格とみなして、相続税法第十三条から第十九条までの規定を適用して政令で定めるところにより計算した当該寄託相続人の相続税の額
    <sup>art-70-6-7/par-2/item-6/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-2/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-2/item-6/sub-1</sup>
    the amount of inheritance tax of the depositing heir referred to in the preceding paragraph calculated, pursuant to the provisions of Cabinet Order, by applying the provisions of Articles 13 through 19 of the Inheritance Tax Act, deeming the value of the specified work of art to which the provisions of that paragraph apply to be the taxable value of inheritance tax relating to that depositing heir;
    <sup>machine translation, not official</sup>

    **ロ**  前項の規定の適用に係る特定美術品の価額に百分の二十を乗じて計算した金額を同項の寄託相続人に係る相続税の課税価格とみなして、相続税法第十三条から第十九条までの規定を適用して政令で定めるところにより計算した当該寄託相続人の相続税の額
    <sup>art-70-6-7/par-2/item-6/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-2/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-2/item-6/sub-2</sup>
    the amount of inheritance tax of the depositing heir referred to in the preceding paragraph calculated, pursuant to the provisions of Cabinet Order, by applying the provisions of Articles 13 through 19 of the Inheritance Tax Act, deeming the amount calculated by multiplying the value of the specified work of art to which the provisions of that paragraph apply by 20 percent to be the taxable value of inheritance tax relating to that depositing heir.
    <sup>machine translation, not official</sup>

**第三項**  第一項の規定の適用を受ける寄託相続人若しくは特定美術品又は同項の寄託先美術館について、次の各号のいずれかに掲げる場合に該当することとなつた場合には、同項の規定にかかわらず、当該各号に定める日から二月を経過する日（当該各号に定める日から当該二月を経過する日までの間に当該寄託相続人が死亡した場合には、当該寄託相続人の相続人（包括受遺者を含む。第十一項において同じ。）が当該寄託相続人の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日）をもつて第一項の規定による納税の猶予に係る期限とする。
<sup>art-70-6-7/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3</sup>
In the case where the depositing heir to whom the provisions of paragraph (1) apply, the specified work of art, or the depositary art museum referred to in that paragraph has come to fall under any of the cases listed in the following items, notwithstanding the provisions of that paragraph, the deadline of the tax payment grace period under the provisions of paragraph (1) is the day on which two months have elapsed from the day specified in the relevant item (or, in the case where that depositing heir has died during the period from the day specified in the relevant item until the day on which those two months elapse, the day on which six months have elapsed from the day following the day on which the heir of that depositing heir (including a universal legatee; the same applies in paragraph (11)) came to know of the commencement of the succession due to the death of that depositing heir):
<sup>machine translation, not official</sup>

  **一**  当該寄託相続人が当該特定美術品を譲渡した場合（当該特定美術品をその寄託先美術館の設置者に贈与した場合を除く。）　当該特定美術品の譲渡があつたことについての第十七項の規定による文化庁長官からの通知を当該寄託相続人の納税地の所轄税務署長が受けた日
  <sup>art-70-6-7/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3/item-1</sup>
  in the case where that depositing heir has transferred that specified work of art (excluding the case where the depositing heir has given that specified work of art as a gift to the founder of its depositary art museum): the day on which the district director with jurisdiction over the place for tax payment of that depositing heir received a notice from the Commissioner of the Agency for Cultural Affairs under the provisions of paragraph (17) concerning the transfer of that specified work of art;
  <sup>machine translation, not official</sup>

  **二**  当該特定美術品が滅失（災害（震災、風水害その他の政令で定める災害をいう。第六号及び第十四項において同じ。）による滅失を除く。）をし、又は寄託先美術館において亡失し、若しくは盗み取られた場合　これらの事由が生じたことについての第十七項の規定による文化庁長官からの通知を当該寄託相続人の納税地の所轄税務署長が受けた日
  <sup>art-70-6-7/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3/item-2</sup>
  in the case where that specified work of art has been destroyed (excluding destruction due to a disaster (meaning an earthquake disaster, storm and flood damage or any other disaster specified by Cabinet Order; the same applies in item (vi) and paragraph (14))), or has been lost or stolen at the depositary art museum: the day on which the district director with jurisdiction over the place for tax payment of that depositing heir received a notice from the Commissioner of the Agency for Cultural Affairs under the provisions of paragraph (17) concerning the occurrence of that event;
  <sup>machine translation, not official</sup>

  **三**  当該特定美術品に係る寄託契約の契約期間が終了をした場合　当該終了の日
  <sup>art-70-6-7/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3/item-3</sup>
  in the case where the contract period of the deposit contract relating to that specified work of art has ended: the day on which it ended;
  <sup>machine translation, not official</sup>

  **四**  当該特定美術品に係る認定保存活用計画の文化財保護法第五十三条の二第四項又は第六十七条の二第四項の規定による認定（次号において「認定」という。）が、同法第五十三条の七第一項又は第六十七条の六第一項の規定により取り消された場合（同法第五十九条第一項の規定により登録有形文化財の登録が抹消されたことに伴い取り消された場合として政令で定める場合を除く。）　当該認定が取り消された日
  <sup>art-70-6-7/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3/item-4</sup>
  in the case where the certification (referred to as "certification" in the following item) of the certified preservation and utilization plan relating to that specified work of art under the provisions of Article 53-2, paragraph (4) or Article 67-2, paragraph (4) of the Act on Protection of Cultural Properties has been revoked under the provisions of Article 53-7, paragraph (1) or Article 67-6, paragraph (1) of that Act (excluding the case specified by Cabinet Order as a case where it has been revoked as a result of the registration of a registered tangible cultural property having been deleted under the provisions of Article 59, paragraph (1) of that Act): the day on which that certification was revoked;
  <sup>machine translation, not official</sup>

  **五**  当該特定美術品に係る認定保存活用計画の文化財保護法第五十三条の二第二項第三号に掲げる計画期間又は同法第六十七条の二第二項第三号に掲げる計画期間が満了した日から四月を経過する日（次項の規定の適用を受けている場合には、同日と同項の契約期間の終了の日から一年を経過する日とのいずれか遅い日とする。以下この号において同じ。）において当該認定保存活用計画に記載された当該特定美術品について新たな認定を受けていない場合　これらの計画期間が満了した日から四月を経過する日
  <sup>art-70-6-7/par-3/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3/item-5</sup>
  in the case where, on the day on which four months have elapsed from the day on which the plan period listed in Article 53-2, paragraph (2), item (iii) of the Act on Protection of Cultural Properties or the plan period listed in Article 67-2, paragraph (2), item (iii) of that Act of the certified preservation and utilization plan relating to that specified work of art expired (or, in the case where the provisions of the following paragraph are being applied, that day or the day on which one year has elapsed from the day of the end of the contract period referred to in that paragraph, whichever is later; the same applies hereinafter in this item), a new certification has not been obtained for that specified work of art stated in that certified preservation and utilization plan: the day on which four months have elapsed from the day on which that plan period expired;
  <sup>machine translation, not official</sup>

  **六**  当該特定美術品について、重要文化財の指定が文化財保護法第二十九条第一項の規定により解除された場合又は登録有形文化財の登録が同法第五十九条第二項若しくは第三項の規定により抹消された場合（災害による滅失に基因して解除され、又は抹消された場合を除く。）　当該指定が解除された日又は当該登録が抹消された日
  <sup>art-70-6-7/par-3/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3/item-6</sup>
  in the case where, with regard to that specified work of art, the designation as an Important Cultural Property has been cancelled under the provisions of Article 29, paragraph (1) of the Act on Protection of Cultural Properties, or the registration as a registered tangible cultural property has been deleted under the provisions of Article 59, paragraph (2) or (3) of that Act (excluding the case where it has been cancelled or deleted due to destruction caused by a disaster): the day on which that designation was cancelled or the day on which that registration was deleted;
  <sup>machine translation, not official</sup>

  **七**  寄託先美術館について、博物館法第十一条の登録が同法第十九条第一項の規定により取り消され、若しくは同法第二十条第二項の規定により抹消された場合又は同法第三十一条第一項の規定による指定が同条第二項の規定により取り消された場合　これらの事由が生じた日
  <sup>art-70-6-7/par-3/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3/item-7 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3/item-7</sup>
  in the case where, with regard to the depositary art museum, the registration referred to in Article 11 of the Museum Act has been revoked under the provisions of Article 19, paragraph (1) of that Act or deleted under the provisions of Article 20, paragraph (2) of that Act, or the designation under the provisions of Article 31, paragraph (1) of that Act has been revoked under the provisions of paragraph (2) of that Article: the day on which that event occurred.
  <sup>machine translation, not official</sup>

**第四項**  前項第三号に掲げる場合において、寄託契約の契約期間の終了が寄託先美術館の設置者からの契約の解除又は当該寄託契約の更新を行わない旨の申出によるものであるときは、第一項の規定の適用を受ける寄託相続人が同号に定める終了の日から一年以内に新たな寄託先美術館（以下この項において「新寄託先美術館」という。）の設置者との間で寄託契約を締結し、寄託先美術館の設置者に寄託していた特定美術品を新寄託先美術館の設置者に寄託する見込みであることにつき、政令で定めるところにより、納税地の所轄税務署長の承認を受けたときにおける前項の規定の適用については、次に定めるところによる。
<sup>art-70-6-7/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-4</sup>
In the case listed in item (iii) of the preceding paragraph, when the end of the contract period of the deposit contract is due to the cancellation of the contract by the founder of the depositary art museum or a request by that founder not to renew that deposit contract, if the depositing heir to whom the provisions of paragraph (1) apply has obtained approval from the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, for the expectation that, within one year from the day of the end specified in that item, the depositing heir will conclude a deposit contract with the founder of a new depositary art museum (referred to as a "new depositary art museum" in this paragraph) and deposit with the founder of the new depositary art museum the specified work of art that had been deposited with the founder of the depositary art museum, the following provisions apply with regard to the application of the provisions of the preceding paragraph:
<sup>machine translation, not official</sup>

  **一**  前項第三号の寄託契約の契約期間は、終了をしていないものとみなす。
  <sup>art-70-6-7/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-4/item-1</sup>
  the contract period of the deposit contract referred to in item (iii) of the preceding paragraph is deemed not to have ended;
  <sup>machine translation, not official</sup>

  **二**  当該終了の日から一年を経過する日において、当該新寄託先美術館の設置者との間の寄託契約に基づき当該承認に係る特定美術品を当該新寄託先美術館の設置者に寄託していない場合には、同日において前項第三号の寄託契約の契約期間が終了をしたものとみなす。
  <sup>art-70-6-7/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-4/item-2</sup>
  in the case where, on the day on which one year has elapsed from the day of that end, the depositing heir has not deposited the specified work of art relating to that approval with the founder of that new depositary art museum based on a deposit contract with the founder of that new depositary art museum, the contract period of the deposit contract referred to in item (iii) of the preceding paragraph is deemed to have ended on that day;
  <sup>machine translation, not official</sup>

  **三**  当該終了の日から一年を経過する日までに当該承認に係る特定美術品が当該新寄託先美術館の設置者に寄託された場合には、当該新寄託先美術館の設置者と当該寄託相続人との間の寄託契約は第一項の寄託契約と、当該新寄託先美術館は同項の寄託先美術館とみなす。
  <sup>art-70-6-7/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-4/item-3</sup>
  in the case where the specified work of art relating to that approval has been deposited with the founder of that new depositary art museum by the day on which one year has elapsed from the day of that end, the deposit contract between the founder of that new depositary art museum and that depositing heir is deemed to be the deposit contract referred to in paragraph (1), and that new depositary art museum is deemed to be the depositary art museum referred to in that paragraph.
  <sup>machine translation, not official</sup>

**第五項**  第三項第七号に掲げる場合において、第一項の規定の適用を受ける寄託相続人が同号に定める日から一年以内に同号の寄託先美術館の設置者に寄託していた特定美術品を新たな寄託先美術館（以下この項において「新寄託先美術館」という。）の設置者に寄託する見込みであることにつき、政令で定めるところにより、納税地の所轄税務署長の承認を受けたときにおける第三項の規定の適用については、次に定めるところによる。
<sup>art-70-6-7/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-5</sup>
In the case listed in paragraph (3), item (vii), if the depositing heir to whom the provisions of paragraph (1) apply has obtained approval from the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, for the expectation that, within one year from the day specified in that item, the depositing heir will deposit the specified work of art that had been deposited with the founder of the depositary art museum referred to in that item with the founder of a new depositary art museum (referred to as a "new depositary art museum" in this paragraph), the following provisions apply with regard to the application of the provisions of paragraph (3):
<sup>machine translation, not official</sup>

  **一**  第三項第七号の事由は、生じなかつたものとみなす。
  <sup>art-70-6-7/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-5/item-1</sup>
  the event referred to in paragraph (3), item (vii) is deemed not to have occurred;
  <sup>machine translation, not official</sup>

  **二**  第三項第七号に定める日から一年を経過する日において、当該承認に係る特定美術品を当該新寄託先美術館の設置者に寄託していない場合には、同日において同号に掲げる場合に該当するものとみなす。
  <sup>art-70-6-7/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-5/item-2</sup>
  in the case where, on the day on which one year has elapsed from the day specified in paragraph (3), item (vii), the depositing heir has not deposited the specified work of art relating to that approval with the founder of that new depositary art museum, the depositing heir is deemed to fall under the case listed in that item on that day;
  <sup>machine translation, not official</sup>

  **三**  第三項第七号に定める日から一年を経過する日までに当該承認に係る特定美術品が当該新寄託先美術館の設置者に寄託された場合には、当該新寄託先美術館の設置者と当該寄託相続人との間の寄託契約は第一項の寄託契約と、当該新寄託先美術館は同項の寄託先美術館とみなす。
  <sup>art-70-6-7/par-5/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-5/item-3</sup>
  in the case where the specified work of art relating to that approval has been deposited with the founder of that new depositary art museum by the day on which one year has elapsed from the day specified in paragraph (3), item (vii), the deposit contract between the founder of that new depositary art museum and that depositing heir is deemed to be the deposit contract referred to in paragraph (1), and that new depositary art museum is deemed to be the depositary art museum referred to in that paragraph.
  <sup>machine translation, not official</sup>

**第六項**  第一項の規定の適用を受けようとする寄託相続人の納税猶予分の相続税額に係る担保の提供については、次に定めるところによる。
<sup>art-70-6-7/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-6</sup>
With regard to the provision of security for the inheritance tax subject to deferral of a depositing heir who seeks the application of the provisions of paragraph (1), the following provisions apply:
<sup>machine translation, not official</sup>

  **一**  国税通則法第五十条の規定にかかわらず、政令で定めるところにより第一項の規定の適用を受けようとする特定美術品を担保として提供することができる。
  <sup>art-70-6-7/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-6/item-1</sup>
  notwithstanding the provisions of Article 50 of the Act on General Rules for National Taxes, the depositing heir may, pursuant to the provisions of Cabinet Order, provide as security the specified work of art for which the depositing heir seeks the application of the provisions of paragraph (1);
  <sup>machine translation, not official</sup>

  **二**  担保として提供しようとする特定美術品には、保険が付されなければならない。
  <sup>art-70-6-7/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-6/item-2</sup>
  a specified work of art that is to be provided as security must be insured;
  <sup>machine translation, not official</sup>

  **三**  第一号の場合には、税務署長は、当該寄託相続人と同号の特定美術品に関する寄託契約を締結している寄託先美術館の設置者に当該特定美術品を保管させることができる。
  <sup>art-70-6-7/par-6/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-6/item-3</sup>
  in the case referred to in item (i), the district director may have the founder of the depositary art museum that has concluded a deposit contract concerning the specified work of art referred to in that item with that depositing heir keep that specified work of art in custody.
  <sup>machine translation, not official</sup>

**第七項**  第一項の相続又は遺贈に係る相続税の申告書の提出期限までに、当該相続又は遺贈により取得をした特定美術品が共同相続人又は包括受遺者によつてまだ分割されていない場合における同項の規定の適用については、その分割されていない特定美術品は、当該相続税の申告書に同項の規定の適用を受ける旨の記載をすることができないものとする。
<sup>art-70-6-7/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-7</sup>
With regard to the application of the provisions of paragraph (1) in the case where, by the due date for filing the inheritance tax return relating to the inheritance or bequest referred to in that paragraph, a specified work of art acquired by that inheritance or bequest has not yet been divided among the co-heirs or universal legatees, a statement that the depositing heir receives the application of the provisions of that paragraph may not be made in that inheritance tax return for that undivided specified work of art.
<sup>machine translation, not official</sup>

**第八項**  第一項の規定は、同項の規定の適用を受けようとする寄託相続人が提出する相続税の申告書に、特定美術品につき同項の規定の適用を受けようとする旨の記載がない場合又は当該特定美術品の明細及び納税猶予分の相続税額の計算に関する明細を記載した書類その他の財務省令で定める書類の添付がない場合には、適用しない。
<sup>art-70-6-7/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-8</sup>
The provisions of paragraph (1) do not apply in the case where the inheritance tax return filed by the depositing heir who seeks the application of the provisions of that paragraph does not contain a statement that the depositing heir seeks the application of the provisions of that paragraph with regard to the specified work of art, or in the case where a document stating the details of that specified work of art and the details of the calculation of the inheritance tax subject to deferral and other documents specified by Order of the Ministry of Finance are not attached to it.
<sup>machine translation, not official</sup>

**第九項**  第一項の規定の適用を受ける寄託相続人は、同項の相続税の申告書の提出期限の翌日から納税猶予分の相続税額に相当する相続税につき同項、第三項、第十一項又は第十二項の規定による納税の猶予に係る期限が確定する日までの間、第一項の相続税の申告書の提出期限の翌日から起算して三年を経過するごとの日（以下この条において「届出期限」という。）までに、政令で定めるところにより、引き続き同項の規定の適用を受けたい旨を記載した届出書に、寄託先美術館の設置者が発行する財務省令で定める事項を証する書類を添付して、これを納税地の所轄税務署長に提出しなければならない。
<sup>art-70-6-7/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-9</sup>
A depositing heir to whom the provisions of paragraph (1) apply must, during the period from the day following the due date for filing the inheritance tax return referred to in that paragraph until the day on which the deadline of the tax payment grace period under the provisions of that paragraph, paragraph (3), (11) or (12) becomes fixed for the inheritance tax equivalent to the inheritance tax subject to deferral, by each day on which three years have elapsed counting from the day following the due date for filing the inheritance tax return referred to in paragraph (1) (referred to as the "notification deadline" in this Article), submit to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification stating that the depositing heir wishes to continue to receive the application of the provisions of that paragraph, with a document issued by the founder of the depositary art museum certifying the matters specified by Order of the Ministry of Finance attached to it.
<sup>machine translation, not official</sup>

**第十項**  納税猶予分の相続税額に相当する相続税並びに当該相続税に係る利子税及び延滞税の徴収を目的とする国の権利の時効については、第十三項第二号の規定により読み替えて適用される国税通則法第七十三条第四項の規定の適用がある場合を除き、前項の届出書の提出があつた時から当該届出書の届出期限までの間は完成せず、当該届出期限の翌日から新たにその進行を始めるものとする。
<sup>art-70-6-7/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-10</sup>
With regard to the prescription of the national government's right to collect the inheritance tax equivalent to the inheritance tax subject to deferral and the interest tax and delinquent tax relating to that inheritance tax, except in the case where the provisions of Article 73, paragraph (4) of the Act on General Rules for National Taxes as applied by replacing terms pursuant to the provisions of paragraph (13), item (ii) apply, the prescription is not completed during the period from the time of submission of the written notification referred to in the preceding paragraph until the notification deadline of that written notification, and is to begin to run anew from the day following that notification deadline.
<sup>machine translation, not official</sup>

**第十一項**  第九項の届出書が届出期限までに納税地の所轄税務署長に提出されない場合には、当該届出期限における納税猶予分の相続税額に相当する相続税については、第一項の規定にかかわらず、当該届出期限の翌日から二月を経過する日（当該届出期限の翌日から当該二月を経過する日までの間に当該相続税に係る寄託相続人が死亡した場合には、当該寄託相続人の相続人が当該寄託相続人の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日）をもつて同項の規定による納税の猶予に係る期限とする。
<sup>art-70-6-7/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-11</sup>
In the case where the written notification referred to in paragraph (9) is not submitted to the district director with jurisdiction over the place for tax payment by the notification deadline, notwithstanding the provisions of paragraph (1), the deadline of the tax payment grace period under the provisions of that paragraph for the inheritance tax equivalent to the inheritance tax subject to deferral as of that notification deadline is the day on which two months have elapsed from the day following that notification deadline (or, in the case where the depositing heir relating to that inheritance tax has died during the period from the day following that notification deadline until the day on which those two months elapse, the day on which six months have elapsed from the day following the day on which the heir of that depositing heir came to know of the commencement of the succession due to the death of that depositing heir).
<sup>machine translation, not official</sup>

**第十二項**  税務署長は、次に掲げる場合には、納税猶予分の相続税額に相当する相続税に係る第一項の規定による納税の猶予に係る期限を繰り上げることができる。この場合においては、国税通則法第四十九条第二項及び第三項の規定を準用する。
<sup>art-70-6-7/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-12</sup>
The district director may, in the following cases, accelerate the deadline of the tax payment grace period under the provisions of paragraph (1) relating to the inheritance tax equivalent to the inheritance tax subject to deferral. In this case, the provisions of Article 49, paragraphs (2) and (3) of the Act on General Rules for National Taxes apply mutatis mutandis.
<sup>machine translation, not official</sup>

  **一**  第一項の規定の適用を受ける寄託相続人が同項に規定する担保について国税通則法第五十一条第一項の規定による命令に応じない場合
  <sup>art-70-6-7/par-12/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-12/item-1</sup>
  in the case where the depositing heir to whom the provisions of paragraph (1) apply does not comply with an order under the provisions of Article 51, paragraph (1) of the Act on General Rules for National Taxes with regard to the security prescribed in that paragraph;
  <sup>machine translation, not official</sup>

  **二**  第一項の規定の適用を受ける寄託相続人から提出された第九項の届出書に記載された事項と相違する事実が判明した場合
  <sup>art-70-6-7/par-12/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-12/item-2</sup>
  in the case where a fact that differs from the matters stated in the written notification referred to in paragraph (9) submitted by the depositing heir to whom the provisions of paragraph (1) apply has come to light.
  <sup>machine translation, not official</sup>

**第十三項**  第一項の規定による納税の猶予がされた場合における国税通則法、国税徴収法及び相続税法の規定の適用については、次に定めるところによる。
<sup>art-70-6-7/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-13</sup>
With regard to the application of the provisions of the Act on General Rules for National Taxes, the National Tax Collection Act and the Inheritance Tax Act in the case where a tax payment grace period has been granted under the provisions of paragraph (1), the following provisions apply:
<sup>machine translation, not official</sup>

  **一**  第一項の規定の適用があつた場合における相続税に係る延滞税については、その相続税の額のうち納税猶予分の相続税額とその他のものとに区分し、更に当該納税猶予分の相続税額を第三号に規定する納税の猶予に係る期限が異なるものごとに区分して、それぞれの税額ごとに国税通則法の延滞税に関する規定を適用する。
  <sup>art-70-6-7/par-13/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-13/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-13/item-1</sup>
  with regard to delinquent tax on inheritance tax in the case where the provisions of paragraph (1) have been applied, the amount of that inheritance tax is divided into the inheritance tax subject to deferral and the remainder, that inheritance tax subject to deferral is further divided according to each different deadline of the tax payment grace period prescribed in item (iii), and the provisions concerning delinquent tax in the Act on General Rules for National Taxes apply to each of those tax amounts;
  <sup>machine translation, not official</sup>

  **二**  第一項の規定による納税の猶予を受けた相続税については、国税通則法第六十四条第一項及び第七十三条第四項中「延納」とあるのは、「延納（租税特別措置法第七十条の六の七第一項（特定の美術品についての相続税の納税猶予及び免除）の規定による納税の猶予を含む。）」とする。
  <sup>art-70-6-7/par-13/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-13/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-13/item-2</sup>
  with regard to inheritance tax for which a tax payment grace period has been granted under the provisions of paragraph (1), the phrase "deferred payment" in Article 64, paragraph (1) and Article 73, paragraph (4) of the Act on General Rules for National Taxes is deemed to be replaced with "deferred payment (including a tax payment grace period under the provisions of Article 70-6-7, paragraph (1) (Tax Payment Grace Period and Exemption for Inheritance Tax on Specified Works of Art) of the Act on Special Measures Concerning Taxation)";
  <sup>machine translation, not official</sup>

  **三**  第一項の規定による納税の猶予に係る期限（第三項又は前二項の規定による当該期限を含む。）は、国税通則法及び国税徴収法中法定納期限又は納期限に関する規定を適用する場合には、相続税法の規定による延納に係る期限に含まれるものとする。
  <sup>art-70-6-7/par-13/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-13/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-13/item-3</sup>
  the deadline of the tax payment grace period under the provisions of paragraph (1) (including that deadline under the provisions of paragraph (3) or the preceding two paragraphs) is to be included in the deadline for deferred payment under the provisions of the Inheritance Tax Act when the provisions concerning the statutory due date for payment or the due date for payment in the Act on General Rules for National Taxes and the National Tax Collection Act are applied;
  <sup>machine translation, not official</sup>

  **四**  第三項又は前二項の規定に該当する相続税については、相続税法第三十八条第一項及び第四十一条第一項の規定は、適用しない。
  <sup>art-70-6-7/par-13/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-13/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-13/item-4</sup>
  the provisions of Article 38, paragraph (1) and Article 41, paragraph (1) of the Inheritance Tax Act do not apply to inheritance tax that falls under the provisions of paragraph (3) or the preceding two paragraphs;
  <sup>machine translation, not official</sup>

  **五**  相続又は遺贈により取得をした財産のうちに特定美術品に該当するものがある者の当該財産に係る相続税の額で納税猶予分の相続税額以外のものについては、当該特定美術品の価額は、当該特定美術品の価額に百分の二十を乗じて計算した価額であるものとして、相続税法第三十八条第一項（同法第四十四条第二項において準用する場合を含む。）、第四十七条第五項、第五十二条第一項又は第五十三条第四項第二号ロの規定を適用する。
  <sup>art-70-6-7/par-13/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-13/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-13/item-5</sup>
  with regard to the amount of inheritance tax, other than the inheritance tax subject to deferral, relating to the property of a person whose property acquired by inheritance or bequest includes property that falls under a specified work of art, the provisions of Article 38, paragraph (1) (including the case where it is applied mutatis mutandis pursuant to Article 44, paragraph (2) of that Act), Article 47, paragraph (5), Article 52, paragraph (1) or Article 53, paragraph (4), item (ii), (b) of the Inheritance Tax Act apply by deeming the value of that specified work of art to be the value calculated by multiplying the value of that specified work of art by 20 percent;
  <sup>machine translation, not official</sup>

  **六**  特定美術品について第一項の規定の適用があつた場合における相続税法第四十八条の二第六項において準用する同法第四十一条第二項の規定の適用については、同項中「財産を除く」とあるのは、「財産及び租税特別措置法第七十条の六の七第一項（特定の美術品についての相続税の納税猶予及び免除）の規定の適用に係る同条第二項第一号に規定する特定美術品を除く」とする。
  <sup>art-70-6-7/par-13/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-13/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-13/item-6</sup>
  with regard to the application of the provisions of Article 41, paragraph (2) of the Inheritance Tax Act as applied mutatis mutandis pursuant to Article 48-2, paragraph (6) of that Act in the case where the provisions of paragraph (1) have been applied with regard to a specified work of art, the phrase "excluding property" in that paragraph is deemed to be replaced with "excluding property and the specified work of art prescribed in Article 70-6-7, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation to which the provisions of paragraph (1) (Tax Payment Grace Period and Exemption for Inheritance Tax on Specified Works of Art) of that Article apply".
  <sup>machine translation, not official</sup>

**第十四項**  第一項の規定の適用を受ける寄託相続人が死亡した場合、同項の規定の適用を受ける寄託相続人が特定美術品を寄託している寄託先美術館の設置者に当該特定美術品の贈与をした場合又は同項の規定の適用を受ける特定美術品が災害により滅失した場合（これらの場合に該当することとなつた日前に第十一項の規定の適用があつた場合又は第十二項の規定による納税の猶予に係る期限の繰上げがあつた場合及び同日前に第三項各号に掲げる場合に該当することとなつた場合を除く。）には、当該特定美術品に係る納税猶予分の相続税額に相当する相続税は、政令で定めるところにより、免除する。
<sup>art-70-6-7/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-14</sup>
In the case where the depositing heir to whom the provisions of paragraph (1) apply has died, the case where the depositing heir to whom the provisions of that paragraph apply has given the specified work of art as a gift to the founder of the depositary art museum with which the depositing heir has deposited that specified work of art, or the case where the specified work of art to which the provisions of that paragraph apply has been destroyed due to a disaster (excluding the case where the provisions of paragraph (11) have been applied or the deadline of the tax payment grace period has been accelerated under the provisions of paragraph (12) before the day on which any of these cases came to apply, and the case where any of the cases listed in the items of paragraph (3) came to apply before that day), the inheritance tax equivalent to the inheritance tax subject to deferral relating to that specified work of art is exempted pursuant to the provisions of Cabinet Order.
<sup>machine translation, not official</sup>

**第十五項**  第九項の届出書が届出期限までに提出されなかつた場合においても、同項の税務署長が当該届出期限内にその提出がなかつたことについてやむを得ない事情があると認める場合において、政令で定めるところにより当該届出書が当該税務署長に提出されたときは、第十一項の規定の適用については、当該届出書が当該届出期限内に提出されたものとみなす。
<sup>art-70-6-7/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-15</sup>
Even in the case where the written notification referred to in paragraph (9) has not been submitted by the notification deadline, if the district director referred to in that paragraph finds that there were unavoidable circumstances for the failure to submit it within that notification deadline and the written notification has been submitted to that district director pursuant to the provisions of Cabinet Order, the written notification is deemed to have been submitted within that notification deadline with regard to the application of the provisions of paragraph (11).
<sup>machine translation, not official</sup>

**第十六項**  第一項の規定の適用を受けた寄託相続人は、次の各号のいずれかに掲げる場合に該当する場合には、納税猶予分の相続税額を基礎とし、当該各号の相続税に係る相続税の申告書の提出期限の翌日から当該各号に定める納税の猶予に係る期限までの期間に応じ、年三・六パーセントの割合を乗じて計算した金額に相当する利子税を、当該納税猶予分の相続税額に係る相続税に併せて納付しなければならない。
<sup>art-70-6-7/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-16</sup>
In the case where a depositing heir who has received the application of the provisions of paragraph (1) falls under any of the cases listed in the following items, the depositing heir must pay, together with the inheritance tax relating to the inheritance tax subject to deferral, interest tax equivalent to the amount calculated by multiplying the inheritance tax subject to deferral, as the base, by a rate of 3.6 percent per annum according to the period from the day following the due date for filing the inheritance tax return relating to the inheritance tax referred to in the relevant item until the deadline of the tax payment grace period specified in that item:
<sup>machine translation, not official</sup>

  **一**  第三項の規定の適用があつた場合　第一項の規定の適用を受ける相続税に係る第三項の規定による納税の猶予に係る期限
  <sup>art-70-6-7/par-16/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-16/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-16/item-1</sup>
  in the case where the provisions of paragraph (3) have been applied: the deadline of the tax payment grace period under the provisions of paragraph (3) relating to the inheritance tax to which the provisions of paragraph (1) apply;
  <sup>machine translation, not official</sup>

  **二**  第十一項の規定の適用があつた場合　同項に規定する相続税に係る同項の規定による納税の猶予に係る期限
  <sup>art-70-6-7/par-16/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-16/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-16/item-2</sup>
  in the case where the provisions of paragraph (11) have been applied: the deadline of the tax payment grace period under the provisions of that paragraph relating to the inheritance tax prescribed in that paragraph;
  <sup>machine translation, not official</sup>

  **三**  第十二項の規定の適用があつた場合　同項に規定する相続税に係る同項の規定により繰り上げられた納税の猶予に係る期限
  <sup>art-70-6-7/par-16/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-16/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-16/item-3</sup>
  in the case where the provisions of paragraph (12) have been applied: the deadline of the tax payment grace period as accelerated under the provisions of that paragraph relating to the inheritance tax prescribed in that paragraph.
  <sup>machine translation, not official</sup>

**第十七項**  文部科学大臣又は文化庁長官は、第一項の規定の適用を受ける寄託相続人若しくは特定美術品又は同項の寄託先美術館について、第三項の規定により納税の猶予に係る期限とされる同項各号に掲げる場合に該当する事実に関し、法令の規定に基づき報告の受理その他の行為をしたことにより当該事実があつたことを知つた場合には、遅滞なく、当該特定美術品について当該事実が生じた旨その他財務省令で定める事項を、書面により、国税庁長官又は当該寄託相続人の納税地の所轄税務署長に通知しなければならない。
<sup>art-70-6-7/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-17</sup>
In the case where the Minister of Education, Culture, Sports, Science and Technology or the Commissioner of the Agency for Cultural Affairs has come to know, with regard to the depositing heir to whom the provisions of paragraph (1) apply, the specified work of art or the depositary art museum referred to in that paragraph, that a fact falling under any of the cases listed in the items of paragraph (3), on which a deadline of the tax payment grace period is set under the provisions of that paragraph, has occurred, as a result of having accepted a report or taken any other action based on the provisions of laws and regulations with regard to that fact, the Minister or the Commissioner must, without delay, notify the Commissioner of the National Tax Agency or the district director with jurisdiction over the place for tax payment of that depositing heir in writing that the fact has occurred with regard to that specified work of art and of other matters specified by Order of the Ministry of Finance.
<sup>machine translation, not official</sup>

**第十八項**  税務署長は、第一項の場合において文部科学大臣又は文化庁長官の事務（同項の規定の適用を受ける寄託相続人に関する事務で、前項の規定の適用に係るものに限る。）の処理を適正かつ確実に行うために必要があると認めるときは、文部科学大臣又は文化庁長官に対し、当該寄託相続人が第一項の規定の適用を受ける旨その他財務省令で定める事項を通知することができる。
<sup>art-70-6-7/par-18 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-18</sup>
If the district director finds it necessary, in the case referred to in paragraph (1), for the Minister of Education, Culture, Sports, Science and Technology or the Commissioner of the Agency for Cultural Affairs to properly and reliably process their affairs (limited to affairs concerning the depositing heir to whom the provisions of that paragraph apply that relate to the application of the provisions of the preceding paragraph), the district director may notify the Minister of Education, Culture, Sports, Science and Technology or the Commissioner of the Agency for Cultural Affairs that the depositing heir receives the application of the provisions of paragraph (1) and of other matters specified by Order of the Ministry of Finance.
<sup>machine translation, not official</sup>

**第十九項**  第三項から前項まで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-70-6-7/par-19 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-19 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-19</sup>
Beyond what is provided for in paragraph (3) through the preceding paragraph, necessary matters concerning the application of paragraph (1) are specified by Cabinet Order.
<sup>machine translation, not official</sup>

---

## Cites
- art-70-6-7/par-1: 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-70-6-7/par-1: 同法第三十三条 → e-Gov law 325AC0000000073, 第三十三条 (Article 33), art-33 — not held in this collection
- art-70-6-7/par-1: この条 → 租税特別措置法 第七十条の六の七 (Article 70-6-7), art-70-6-7 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7 · https://japanlaw.org/l/332AC0000000026/art-70-6-7
- art-70-6-7/par-1: この項 → 租税特別措置法 第七十条の六の七第一項 (Article 70-6-7, paragraph (1)), art-70-6-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-1
- art-70-6-7/par-2: この条 → 租税特別措置法 第七十条の六の七 (Article 70-6-7), art-70-6-7 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7 · https://japanlaw.org/l/332AC0000000026/art-70-6-7
- art-70-6-7/par-2/item-1/sub-1: 文化財保護法第二十七条第一項 → e-Gov law 325AC0100000214, 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — not held in this collection
- art-70-6-7/par-2/item-1/sub-2: 文化財保護法第五十八条第一項 → e-Gov law 325AC0100000214, 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — not held in this collection
- art-70-6-7/par-2/item-1/sub-2: 第六号 → 租税特別措置法 第七十条の六の七第三項第六号 (Article 70-6-7, paragraph (3), item (vi)), art-70-6-7/par-3/item-6 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3/item-6
- art-70-6-7/par-2/item-1/sub-2: 次項第四号 → 租税特別措置法 第七十条の六の七第三項第四号 (Article 70-6-7, paragraph (3), item (iv)), art-70-6-7/par-3/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3/item-4
- art-70-6-7/par-2/item-3/sub-1: 文化財保護法第五十三条の二第三項第三号 → e-Gov law 325AC0100000214, 第五十三条の二第三項第三号 (Article 53-2, paragraph (3), item (iii)), art-53-2/par-3/item-3 — not held in this collection
- art-70-6-7/par-2/item-3/sub-1: 同法第五十三条の六 → e-Gov law 325AC0100000214, 第五十三条の六 (Article 53-6), art-53-6 — not held in this collection
- art-70-6-7/par-2/item-3/sub-2: 文化財保護法第六十七条の二第三項第二号 → e-Gov law 325AC0100000214, 第六十七条の二第三項第二号 (Article 67-2, paragraph (3), item (ii)), art-67-2/par-3/item-2 — not held in this collection
- art-70-6-7/par-2/item-3/sub-2: 同法第六十七条の五 → e-Gov law 325AC0100000214, 第六十七条の五 (Article 67-5), art-67-5 — not held in this collection
- art-70-6-7/par-2/item-5: 博物館法（昭和二十六年法律第二百八十五号）第二条第一項 → e-Gov law 326AC1000000285, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-70-6-7/par-2/item-5: 同法第三十一条第二項 → e-Gov law 326AC1000000285, 第三十一条第二項 (Article 31, paragraph (2)), art-31/par-2 — not held in this collection
- art-70-6-7/par-2/item-6/sub-1: 相続税法第十三条 → e-Gov law 325AC0000000073, 第十三条 (Article 13), art-13 — not held in this collection
- art-70-6-7/par-2/item-6/sub-1: 第十九条 → e-Gov law 325AC0000000073, 第十九条 (Article 19), art-19 — not held in this collection
- art-70-6-7/par-2/item-6/sub-1: 前項 → 租税特別措置法 第七十条の六の七第一項 (Article 70-6-7, paragraph (1)), art-70-6-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-1
- art-70-6-7/par-2/item-6/sub-2: 相続税法第十三条 → e-Gov law 325AC0000000073, 第十三条 (Article 13), art-13 — not held in this collection
- art-70-6-7/par-2/item-6/sub-2: 第十九条 → e-Gov law 325AC0000000073, 第十九条 (Article 19), art-19 — not held in this collection
- art-70-6-7/par-2/item-6/sub-2: 前項 → 租税特別措置法 第七十条の六の七第一項 (Article 70-6-7, paragraph (1)), art-70-6-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-1
- art-70-6-7/par-3: 第一項 → 租税特別措置法 第七十条の六の七第一項 (Article 70-6-7, paragraph (1)), art-70-6-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-1
- art-70-6-7/par-3: 第十一項 → 租税特別措置法 第七十条の六の七第十一項 (Article 70-6-7, paragraph (11)), art-70-6-7/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-11
- art-70-6-7/par-3/item-1: 第十七項 → 租税特別措置法 第七十条の六の七第十七項 (Article 70-6-7, paragraph (17)), art-70-6-7/par-17 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-17
- art-70-6-7/par-3/item-2: 第十七項 → 租税特別措置法 第七十条の六の七第十七項 (Article 70-6-7, paragraph (17)), art-70-6-7/par-17 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-17
- art-70-6-7/par-3/item-2: 第六号 → 租税特別措置法 第七十条の六の七第三項第六号 (Article 70-6-7, paragraph (3), item (vi)), art-70-6-7/par-3/item-6 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3/item-6
- art-70-6-7/par-3/item-2: 第十四項 → 租税特別措置法 第七十条の六の七第十四項 (Article 70-6-7, paragraph (14)), art-70-6-7/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-14
- art-70-6-7/par-3/item-4: 文化財保護法第五十三条の二第四項 → e-Gov law 325AC0100000214, 第五十三条の二第四項 (Article 53-2, paragraph (4)), art-53-2/par-4 — not held in this collection
- art-70-6-7/par-3/item-4: 第六十七条の二第四項 → e-Gov law 325AC0100000214, 第六十七条の二第四項 (Article 67-2, paragraph (4)), art-67-2/par-4 — not held in this collection
- art-70-6-7/par-3/item-4: 同法第五十三条の七第一項 → e-Gov law 325AC0100000214, 第五十三条の七第一項 (Article 53-7, paragraph (1)), art-53-7/par-1 — not held in this collection
- art-70-6-7/par-3/item-4: 第六十七条の六第一項 → e-Gov law 325AC0100000214, 第六十七条の六第一項 (Article 67-6, paragraph (1)), art-67-6/par-1 — not held in this collection
- art-70-6-7/par-3/item-4: 同法第五十九条第一項 → e-Gov law 325AC0100000214, 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — not held in this collection
- art-70-6-7/par-3/item-4: 次号 → 租税特別措置法 第七十条の六の七第三項第五号 (Article 70-6-7, paragraph (3), item (v)), art-70-6-7/par-3/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3/item-5
- art-70-6-7/par-3/item-5: 文化財保護法第五十三条の二第二項第三号 → e-Gov law 325AC0100000214, 第五十三条の二第二項第三号 (Article 53-2, paragraph (2), item (iii)), art-53-2/par-2/item-3 — not held in this collection
- art-70-6-7/par-3/item-5: 同法第六十七条の二第二項第三号 → e-Gov law 325AC0100000214, 第六十七条の二第二項第三号 (Article 67-2, paragraph (2), item (iii)), art-67-2/par-2/item-3 — not held in this collection
- art-70-6-7/par-3/item-5: この号 → 租税特別措置法 第七十条の六の七第三項第五号 (Article 70-6-7, paragraph (3), item (v)), art-70-6-7/par-3/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3/item-5
- art-70-6-7/par-3/item-5: 次項 → 租税特別措置法 第七十条の六の七第四項 (Article 70-6-7, paragraph (4)), art-70-6-7/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-4
- art-70-6-7/par-3/item-6: 文化財保護法第二十九条第一項 → e-Gov law 325AC0100000214, 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — not held in this collection
- art-70-6-7/par-3/item-6: 同法第五十九条第二項 → e-Gov law 325AC0100000214, 第五十九条第二項 (Article 59, paragraph (2)), art-59/par-2 — not held in this collection
- art-70-6-7/par-3/item-6: 第三項 → e-Gov law 325AC0100000214, 第五十九条第三項 (Article 59, paragraph (3)), art-59/par-3 — not held in this collection
- art-70-6-7/par-3/item-7: 博物館法第十一条 → e-Gov law 326AC1000000285, 第十一条 (Article 11), art-11 — not held in this collection
- art-70-6-7/par-3/item-7: 同法第十九条第一項 → e-Gov law 326AC1000000285, 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — not held in this collection
- art-70-6-7/par-3/item-7: 同法第二十条第二項 → e-Gov law 326AC1000000285, 第二十条第二項 (Article 20, paragraph (2)), art-20/par-2 — not held in this collection
- art-70-6-7/par-3/item-7: 同法第三十一条第一項 → e-Gov law 326AC1000000285, 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — not held in this collection
- art-70-6-7/par-3/item-7: 同条第二項 → e-Gov law 326AC1000000285, 第三十一条第二項 (Article 31, paragraph (2)), art-31/par-2 — not held in this collection
- art-70-6-7/par-4: この項 → 租税特別措置法 第七十条の六の七第四項 (Article 70-6-7, paragraph (4)), art-70-6-7/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-4
- art-70-6-7/par-4: 第一項 → 租税特別措置法 第七十条の六の七第一項 (Article 70-6-7, paragraph (1)), art-70-6-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-1
- art-70-6-7/par-4: 前項 → 租税特別措置法 第七十条の六の七第三項 (Article 70-6-7, paragraph (3)), art-70-6-7/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3
- art-70-6-7/par-4: 前項第三号 → 租税特別措置法 第七十条の六の七第三項第三号 (Article 70-6-7, paragraph (3), item (iii)), art-70-6-7/par-3/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3/item-3
- art-70-6-7/par-4/item-1: 前項第三号 → 租税特別措置法 第七十条の六の七第三項第三号 (Article 70-6-7, paragraph (3), item (iii)), art-70-6-7/par-3/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3/item-3
- art-70-6-7/par-4/item-2: 前項第三号 → 租税特別措置法 第七十条の六の七第三項第三号 (Article 70-6-7, paragraph (3), item (iii)), art-70-6-7/par-3/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3/item-3
- art-70-6-7/par-4/item-3: 第一項 → 租税特別措置法 第七十条の六の七第一項 (Article 70-6-7, paragraph (1)), art-70-6-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-1
- art-70-6-7/par-5: 第一項 → 租税特別措置法 第七十条の六の七第一項 (Article 70-6-7, paragraph (1)), art-70-6-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-1
- art-70-6-7/par-5: 第三項第七号 → 租税特別措置法 第七十条の六の七第三項第七号 (Article 70-6-7, paragraph (3), item (vii)), art-70-6-7/par-3/item-7 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3/item-7 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3/item-7
- art-70-6-7/par-5: この項 → 租税特別措置法 第七十条の六の七第五項 (Article 70-6-7, paragraph (5)), art-70-6-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-5
- art-70-6-7/par-5: 第三項 → 租税特別措置法 第七十条の六の七第三項 (Article 70-6-7, paragraph (3)), art-70-6-7/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3
- art-70-6-7/par-5/item-1: 第三項第七号 → 租税特別措置法 第七十条の六の七第三項第七号 (Article 70-6-7, paragraph (3), item (vii)), art-70-6-7/par-3/item-7 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3/item-7 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3/item-7
- art-70-6-7/par-5/item-2: 第三項第七号 → 租税特別措置法 第七十条の六の七第三項第七号 (Article 70-6-7, paragraph (3), item (vii)), art-70-6-7/par-3/item-7 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3/item-7 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3/item-7
- art-70-6-7/par-5/item-3: 第一項 → 租税特別措置法 第七十条の六の七第一項 (Article 70-6-7, paragraph (1)), art-70-6-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-1
- art-70-6-7/par-5/item-3: 第三項第七号 → 租税特別措置法 第七十条の六の七第三項第七号 (Article 70-6-7, paragraph (3), item (vii)), art-70-6-7/par-3/item-7 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3/item-7 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3/item-7
- art-70-6-7/par-6: 第一項 → 租税特別措置法 第七十条の六の七第一項 (Article 70-6-7, paragraph (1)), art-70-6-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-1
- art-70-6-7/par-6/item-1: 国税通則法第五十条 → 国税通則法 第五十条 (Article 50), art-50 — https://japanlaw.org/en/national-tax-general-rules-act/art-50 · https://japanlaw.org/l/337AC0000000066/art-50
- art-70-6-7/par-6/item-1: 第一項 → 租税特別措置法 第七十条の六の七第一項 (Article 70-6-7, paragraph (1)), art-70-6-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-1
- art-70-6-7/par-6/item-3: 第一号 → 租税特別措置法 第七十条の六の七第六項第一号 (Article 70-6-7, paragraph (6), item (i)), art-70-6-7/par-6/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-6/item-1
- art-70-6-7/par-7: 第一項 → 租税特別措置法 第七十条の六の七第一項 (Article 70-6-7, paragraph (1)), art-70-6-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-1
- art-70-6-7/par-8: 第一項 → 租税特別措置法 第七十条の六の七第一項 (Article 70-6-7, paragraph (1)), art-70-6-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-1
- art-70-6-7/par-9: この条 → 租税特別措置法 第七十条の六の七 (Article 70-6-7), art-70-6-7 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7 · https://japanlaw.org/l/332AC0000000026/art-70-6-7
- art-70-6-7/par-9: 第一項 → 租税特別措置法 第七十条の六の七第一項 (Article 70-6-7, paragraph (1)), art-70-6-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-1
- art-70-6-7/par-9: 第十一項 → 租税特別措置法 第七十条の六の七第十一項 (Article 70-6-7, paragraph (11)), art-70-6-7/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-11
- art-70-6-7/par-9: 第三項 → 租税特別措置法 第七十条の六の七第三項 (Article 70-6-7, paragraph (3)), art-70-6-7/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3
- art-70-6-7/par-9: 第十二項 → 租税特別措置法 第七十条の六の七第十二項 (Article 70-6-7, paragraph (12)), art-70-6-7/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-12
- art-70-6-7/par-10: 国税通則法第七十三条第四項 → 国税通則法 第七十三条第四項 (Article 73, paragraph (4)), art-73/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-73/par-4 · https://japanlaw.org/l/337AC0000000066/art-73/par-4
- art-70-6-7/par-10: 第十三項第二号 → 租税特別措置法 第七十条の六の七第十三項第二号 (Article 70-6-7, paragraph (13), item (ii)), art-70-6-7/par-13/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-13/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-13/item-2
- art-70-6-7/par-10: 前項 → 租税特別措置法 第七十条の六の七第九項 (Article 70-6-7, paragraph (9)), art-70-6-7/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-9
- art-70-6-7/par-11: 第一項 → 租税特別措置法 第七十条の六の七第一項 (Article 70-6-7, paragraph (1)), art-70-6-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-1
- art-70-6-7/par-11: 第九項 → 租税特別措置法 第七十条の六の七第九項 (Article 70-6-7, paragraph (9)), art-70-6-7/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-9
- art-70-6-7/par-12: 国税通則法第四十九条第二項 → 国税通則法 第四十九条第二項 (Article 49, paragraph (2)), art-49/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-49/par-2 · https://japanlaw.org/l/337AC0000000066/art-49/par-2
- art-70-6-7/par-12: 第三項 → 国税通則法 第四十九条第三項 (Article 49, paragraph (3)), art-49/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-49/par-3 · https://japanlaw.org/l/337AC0000000066/art-49/par-3
- art-70-6-7/par-12: 第一項 → 租税特別措置法 第七十条の六の七第一項 (Article 70-6-7, paragraph (1)), art-70-6-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-1
- art-70-6-7/par-12/item-1: 国税通則法第五十一条第一項 → 国税通則法 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-51/par-1 · https://japanlaw.org/l/337AC0000000066/art-51/par-1
- art-70-6-7/par-12/item-1: 第一項 → 租税特別措置法 第七十条の六の七第一項 (Article 70-6-7, paragraph (1)), art-70-6-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-1
- art-70-6-7/par-12/item-2: 第一項 → 租税特別措置法 第七十条の六の七第一項 (Article 70-6-7, paragraph (1)), art-70-6-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-1
- art-70-6-7/par-12/item-2: 第九項 → 租税特別措置法 第七十条の六の七第九項 (Article 70-6-7, paragraph (9)), art-70-6-7/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-9
- art-70-6-7/par-13: 第一項 → 租税特別措置法 第七十条の六の七第一項 (Article 70-6-7, paragraph (1)), art-70-6-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-1
- art-70-6-7/par-13/item-1: 第三号 → 租税特別措置法 第七十条の六の七第十三項第三号 (Article 70-6-7, paragraph (13), item (iii)), art-70-6-7/par-13/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-13/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-13/item-3
- art-70-6-7/par-13/item-1: 第一項 → 租税特別措置法 第七十条の六の七第一項 (Article 70-6-7, paragraph (1)), art-70-6-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-1
- art-70-6-7/par-13/item-2: 国税通則法第六十四条第一項 → 国税通則法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-64/par-1 · https://japanlaw.org/l/337AC0000000066/art-64/par-1
- art-70-6-7/par-13/item-2: 第七十三条第四項 → 国税通則法 第七十三条第四項 (Article 73, paragraph (4)), art-73/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-73/par-4 · https://japanlaw.org/l/337AC0000000066/art-73/par-4
- art-70-6-7/par-13/item-2: 第一項 → 租税特別措置法 第七十条の六の七第一項 (Article 70-6-7, paragraph (1)), art-70-6-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-1
- art-70-6-7/par-13/item-3: 第一項 → 租税特別措置法 第七十条の六の七第一項 (Article 70-6-7, paragraph (1)), art-70-6-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-1
- art-70-6-7/par-13/item-3: 前二項 → 租税特別措置法 第七十条の六の七第十一項 (Article 70-6-7, paragraph (11)), art-70-6-7/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-11
- art-70-6-7/par-13/item-3: 第三項 → 租税特別措置法 第七十条の六の七第三項 (Article 70-6-7, paragraph (3)), art-70-6-7/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3
- art-70-6-7/par-13/item-3: 前二項 → 租税特別措置法 第七十条の六の七第十二項 (Article 70-6-7, paragraph (12)), art-70-6-7/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-12
- art-70-6-7/par-13/item-4: 相続税法第三十八条第一項 → e-Gov law 325AC0000000073, 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — not held in this collection
- art-70-6-7/par-13/item-4: 第四十一条第一項 → e-Gov law 325AC0000000073, 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — not held in this collection
- art-70-6-7/par-13/item-4: 前二項 → 租税特別措置法 第七十条の六の七第十一項 (Article 70-6-7, paragraph (11)), art-70-6-7/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-11
- art-70-6-7/par-13/item-4: 第三項 → 租税特別措置法 第七十条の六の七第三項 (Article 70-6-7, paragraph (3)), art-70-6-7/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3
- art-70-6-7/par-13/item-4: 前二項 → 租税特別措置法 第七十条の六の七第十二項 (Article 70-6-7, paragraph (12)), art-70-6-7/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-12
- art-70-6-7/par-13/item-5: 相続税法第三十八条第一項 → e-Gov law 325AC0000000073, 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — not held in this collection
- art-70-6-7/par-13/item-5: 同法第四十四条第二項 → e-Gov law 325AC0000000073, 第四十四条第二項 (Article 44, paragraph (2)), art-44/par-2 — not held in this collection
- art-70-6-7/par-13/item-5: 第四十七条第五項 → e-Gov law 325AC0000000073, 第四十七条第五項 (Article 47, paragraph (5)), art-47/par-5 — not held in this collection
- art-70-6-7/par-13/item-5: 第五十二条第一項 → e-Gov law 325AC0000000073, 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — not held in this collection
- art-70-6-7/par-13/item-5: 第五十三条第四項第二号 → e-Gov law 325AC0000000073, 第五十三条第四項第二号 (Article 53, paragraph (4), item (ii)), art-53/par-4/item-2 — not held in this collection
- art-70-6-7/par-13/item-6: 相続税法第四十八条の二第六項 → e-Gov law 325AC0000000073, 第四十八条の二第六項 (Article 48-2, paragraph (6)), art-48-2/par-6 — not held in this collection
- art-70-6-7/par-13/item-6: 同法第四十一条第二項 → e-Gov law 325AC0000000073, 第四十一条第二項 (Article 41, paragraph (2)), art-41/par-2 — not held in this collection
- art-70-6-7/par-13/item-6: 第一項 → 租税特別措置法 第七十条の六の七第一項 (Article 70-6-7, paragraph (1)), art-70-6-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-1
- art-70-6-7/par-13/item-6: 同条第二項第一号 → 租税特別措置法 第七十条の六の七第二項第一号 (Article 70-6-7, paragraph (2), item (i)), art-70-6-7/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-2/item-1
- art-70-6-7/par-14: 第一項 → 租税特別措置法 第七十条の六の七第一項 (Article 70-6-7, paragraph (1)), art-70-6-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-1
- art-70-6-7/par-14: 第十一項 → 租税特別措置法 第七十条の六の七第十一項 (Article 70-6-7, paragraph (11)), art-70-6-7/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-11
- art-70-6-7/par-14: 第三項 → 租税特別措置法 第七十条の六の七第三項 (Article 70-6-7, paragraph (3)), art-70-6-7/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3
- art-70-6-7/par-14: 第十二項 → 租税特別措置法 第七十条の六の七第十二項 (Article 70-6-7, paragraph (12)), art-70-6-7/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-12
- art-70-6-7/par-15: 第十一項 → 租税特別措置法 第七十条の六の七第十一項 (Article 70-6-7, paragraph (11)), art-70-6-7/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-11
- art-70-6-7/par-15: 第九項 → 租税特別措置法 第七十条の六の七第九項 (Article 70-6-7, paragraph (9)), art-70-6-7/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-9
- art-70-6-7/par-16: 第一項 → 租税特別措置法 第七十条の六の七第一項 (Article 70-6-7, paragraph (1)), art-70-6-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-1
- art-70-6-7/par-16/item-1: 第一項 → 租税特別措置法 第七十条の六の七第一項 (Article 70-6-7, paragraph (1)), art-70-6-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-1
- art-70-6-7/par-16/item-1: 第三項 → 租税特別措置法 第七十条の六の七第三項 (Article 70-6-7, paragraph (3)), art-70-6-7/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3
- art-70-6-7/par-16/item-2: 第十一項 → 租税特別措置法 第七十条の六の七第十一項 (Article 70-6-7, paragraph (11)), art-70-6-7/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-11
- art-70-6-7/par-16/item-3: 第十二項 → 租税特別措置法 第七十条の六の七第十二項 (Article 70-6-7, paragraph (12)), art-70-6-7/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-12
- art-70-6-7/par-17: 第一項 → 租税特別措置法 第七十条の六の七第一項 (Article 70-6-7, paragraph (1)), art-70-6-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-1
- art-70-6-7/par-17: 第三項 → 租税特別措置法 第七十条の六の七第三項 (Article 70-6-7, paragraph (3)), art-70-6-7/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3
- art-70-6-7/par-18: 前項 → 租税特別措置法 第七十条の六の七第十七項 (Article 70-6-7, paragraph (17)), art-70-6-7/par-17 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-17
- art-70-6-7/par-18: 第一項 → 租税特別措置法 第七十条の六の七第一項 (Article 70-6-7, paragraph (1)), art-70-6-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-1
- art-70-6-7/par-19: 前項 → 租税特別措置法 第七十条の六の七第十八項 (Article 70-6-7, paragraph (18)), art-70-6-7/par-18 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-18
- art-70-6-7/par-19: 第一項 → 租税特別措置法 第七十条の六の七第一項 (Article 70-6-7, paragraph (1)), art-70-6-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-1
- art-70-6-7/par-19: 第三項 → 租税特別措置法 第七十条の六の七第三項 (Article 70-6-7, paragraph (3)), art-70-6-7/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3

## Cited by

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

- 租税特別措置法 第七十条の六の七第一項（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-1
- 租税特別措置法 第七十条の六の七第二項（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-2
- 租税特別措置法 第七十条の六の七第二項第一号ロ（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-2/item-1/sub-2
- 租税特別措置法 第七十条の六の七第二項第六号イ（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-2/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-2/item-6/sub-1
- 租税特別措置法 第七十条の六の七第二項第六号ロ（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-2/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-2/item-6/sub-2
- 租税特別措置法 第七十条の六の七第三項（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3
- 租税特別措置法 第七十条の六の七第三項第一号（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3/item-1
- 租税特別措置法 第七十条の六の七第三項第二号（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3/item-2
- 租税特別措置法 第七十条の六の七第三項第四号（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3/item-4
- 租税特別措置法 第七十条の六の七第三項第五号（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-3/item-5
- 租税特別措置法 第七十条の六の七第四項（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-4
- 租税特別措置法 第七十条の六の七第四項第一号（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-4/item-1
- 租税特別措置法 第七十条の六の七第四項第二号（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-4/item-2
- 租税特別措置法 第七十条の六の七第四項第三号（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-4/item-3
- 租税特別措置法 第七十条の六の七第五項（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-5
- 租税特別措置法 第七十条の六の七第五項第一号（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-5/item-1
- 租税特別措置法 第七十条の六の七第五項第二号（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-5/item-2
- 租税特別措置法 第七十条の六の七第五項第三号（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-5/item-3
- 租税特別措置法 第七十条の六の七第六項（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-6
- 租税特別措置法 第七十条の六の七第六項第一号（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-6/item-1
- 租税特別措置法 第七十条の六の七第六項第三号（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-6/item-3
- 租税特別措置法 第七十条の六の七第七項（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-7
- 租税特別措置法 第七十条の六の七第八項（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-8
- 租税特別措置法 第七十条の六の七第九項（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-9
- 租税特別措置法 第七十条の六の七第十項（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-10
- 租税特別措置法 第七十条の六の七第十一項（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-11
- 租税特別措置法 第七十条の六の七第十二項（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-12
- 租税特別措置法 第七十条の六の七第十二項第一号（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-12/item-1
- 租税特別措置法 第七十条の六の七第十二項第二号（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-12/item-2
- 租税特別措置法 第七十条の六の七第十三項（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-13
- 租税特別措置法 第七十条の六の七第十三項第一号（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-13/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-13/item-1
- 租税特別措置法 第七十条の六の七第十三項第二号（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-13/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-13/item-2
- 租税特別措置法 第七十条の六の七第十三項第三号（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-13/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-13/item-3
- 租税特別措置法 第七十条の六の七第十三項第四号（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-13/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-13/item-4
- 租税特別措置法 第七十条の六の七第十三項第六号（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-13/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-13/item-6
- 租税特別措置法 第七十条の六の七第十四項（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-14
- 租税特別措置法 第七十条の六の七第十五項（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-15
- 租税特別措置法 第七十条の六の七第十六項（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-16
- 租税特別措置法 第七十条の六の七第十六項第一号（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-16/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-16/item-1
- 租税特別措置法 第七十条の六の七第十六項第二号（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-16/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-16/item-2
- 租税特別措置法 第七十条の六の七第十六項第三号（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-16/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-16/item-3
- 租税特別措置法 第七十条の六の七第十七項（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-17
- 租税特別措置法 第七十条の六の七第十八項（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-18
- 租税特別措置法 第七十条の六の七第十九項（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-19 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-19
- 租税特別措置法 第七十条の八の二第四項第二号の二（計画伐採に係る相続税の延納等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-8-2/par-4/item-2-2 · https://japanlaw.org/l/332AC0000000026/art-70-8-2/par-4/item-2-2
- 租税特別措置法 第九十三条第五項（利子税の割合の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-93/par-5 · https://japanlaw.org/l/332AC0000000026/art-93/par-5
- 租税特別措置法 附則第百十八条第十九項（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-19 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-19

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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-20261007T211206-192, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-193, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-194, 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