# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十条の六の九 (Article 70-6-9) - 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: 第七十条の六の九 (Article 70-6-9)（個人の事業用資産の贈与者が死亡した場合の相続税の課税の特例） — address `art-70-6-9` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-70-6-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-70-6-9 - 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. --- ### 第七十条の六の九（個人の事業用資産の贈与者が死亡した場合の相続税の課税の特例） — Special Provisions on Taxation on Inheritance Tax Where the Donor of Business Assets of an Individual Has Died caption: machine translation, not official art-70-6-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-9 · https://japanlaw.org/l/332AC0000000026/art-70-6-9 **第一項** 前条第一項の規定の適用を受ける同条第二項第二号に規定する特例事業受贈者に係る贈与者が死亡した場合（その死亡の日前に猶予中贈与税額に相当する贈与税の全部につき同条第三項、第四項、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した場合並びにその死亡の時以前に当該特例事業受贈者が死亡した場合及び同条第十四項第四号に掲げる場合に該当した場合を除く。）には、当該贈与者の死亡による相続又は遺贈に係る相続税については、当該特例事業受贈者が当該贈与者から相続（当該特例事業受贈者が当該贈与者の相続人以外の者である場合には、遺贈）により同条第一項の規定の適用に係る特例受贈事業用資産（同条第五項第三号又は第六項の規定により特例受贈事業用資産とみなされたものを含み、猶予中贈与税額に対応する部分に限る。）の取得をしたものとみなす。この場合において、その死亡による相続又は遺贈に係る相続税の課税価格の計算の基礎に算入すべき当該特例受贈事業用資産の価額については、当該贈与者から同条第一項の規定の適用に係る贈与により取得をした特例受贈事業用資産の当該贈与の時（同条第十八項の規定の適用があつた場合には、同項に規定する認可決定日）における価額（同条第二項第三号イの特例受贈事業用資産の価額をいう。）を基礎として計算するものとする。 art-70-6-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-9/par-1 In the case where the donor relating to the special business donee prescribed in paragraph (2), item (ii) of the preceding Article to whom the provisions of paragraph (1) of that Article apply has died (excluding the case where, before the day of that death, the deadline of the tax payment grace period under the provisions of paragraph (3), paragraph (4), paragraph (11) or paragraph (12) of that Article has been fixed for all of the gift tax equivalent to the amount of gift tax under a grace period, the case where that special business donee has died at or before the time of that death, and the case where the case listed in paragraph (14), item (iv) of that Article has arisen), with regard to inheritance tax on the inheritance or bequest due to the death of that donor, the special business donee is deemed to have acquired from that donor by inheritance (or, in the case where the special business donee is a person other than an heir of that donor, by bequest) the special gifted business assets to which the provisions of paragraph (1) of that Article apply (including those deemed to be special gifted business assets under the provisions of paragraph (5), item (iii) or paragraph (6) of that Article, and limited to the part corresponding to the amount of gift tax under a grace period). In this case, the value of those special gifted business assets to be included in the basis for calculating the taxable value of inheritance tax on the inheritance or bequest due to that death is to be calculated on the basis of the value (meaning the value of the special gifted business assets referred to in paragraph (2), item (iii), (a) of that Article), at the time of that gift (or, in the case where the provisions of paragraph (18) of that Article have been applied, on the date of the confirmation order prescribed in that paragraph), of the special gifted business assets acquired through the gift from that donor to which the provisions of paragraph (1) of that Article apply. machine translation, not official **第二項** 前条第一項の規定の適用を受ける同条第二項第二号に規定する特例事業受贈者の同条第一項の規定の適用に係る贈与が当該特例事業受贈者に係る贈与者の同条第十四項（第三号に係る部分に限る。）の規定の適用に係る贈与である場合における前項の規定の適用については、同項中「係る贈与者」とあるのは「係る前の贈与者（同条第一項の規定の適用を受けていた者として政令で定める者に同項の特定事業用資産の贈与をした者をいう。）」と、「当該贈与者」とあるのは「当該前の贈与者」と、「贈与により取得」とあるのは「前の贈与（同項の規定の適用を受けていた者として政令で定める者に対する当該特定事業用資産の贈与をいう。）により当該政令で定める者が取得」と、「当該贈与の」とあるのは「当該前の贈与の」とする。 art-70-6-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-9/par-2 With regard to the application of the provisions of the preceding paragraph in the case where the gift to which the provisions of paragraph (1) of the preceding Article apply, received by the special business donee prescribed in paragraph (2), item (ii) of that Article to whom the provisions of paragraph (1) of that Article apply, is a gift made by the donor relating to that special business donee to which the provisions of paragraph (14) of that Article (limited to the part relating to item (iii)) apply, the phrase "the donor relating to" in that paragraph is deemed to be replaced with "the prior donor (meaning the person who made a gift of the specified business assets referred to in paragraph (1) of that Article to the person specified by Cabinet Order as a person who had been receiving the application of the provisions of that paragraph) relating to"; the phrase "that donor" with "that prior donor"; the phrase "acquired through the gift" with "acquired by the person specified by that Cabinet Order through the prior gift (meaning the gift of those specified business assets to the person specified by Cabinet Order as a person who had been receiving the application of the provisions of that paragraph)"; and the phrase "that gift" with "that prior gift". machine translation, not official **第三項** 第一項前段に規定する特例受贈事業用資産について同項（前項の規定により読み替えて適用する場合を含む。）の規定の適用を受ける場合における相続税法第四十一条第二項（同法第四十八条の二第六項において準用する場合を含む。）の規定の適用については、同法第四十一条第二項中「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九第一項（個人の事業用資産の贈与者が死亡した場合の相続税の課税の特例）（同条第二項の規定により読み替えて適用する場合を含む。）の規定により相続又は遺贈により取得をしたものとみなされる同条第一項に規定する特例受贈事業用資産を除く」とする。 art-70-6-9/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-6-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-9/par-3 With regard to the application of the provisions of Article 41, paragraph (2) of the Inheritance Tax Act (including as applied mutatis mutandis pursuant to Article 48-2, paragraph (6) of that Act) in the case where the provisions of paragraph (1) (including as applied by replacing terms pursuant to the preceding paragraph) are applied to the special gifted business assets prescribed in the first sentence of that paragraph, the phrase "excluding property" in Article 41, paragraph (2) of that Act is deemed to be replaced with "excluding property and the special gifted business assets prescribed in Article 70-6-9, paragraph (1) of the Act on Special Measures Concerning Taxation that are deemed to have been acquired by inheritance or bequest under the provisions of paragraph (1) of that Article (Special Provisions on Taxation on Inheritance Tax Where the Donor of Business Assets of an Individual Has Died) (including as applied by replacing terms pursuant to paragraph (2) of that Article)". machine translation, not official --- ## Cites - art-70-6-9/par-1: 第十二項 → 租税特別措置法 第七十条の六の八第十二項 (Article 70-6-8, paragraph (12)), art-70-6-8/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-12 - art-70-6-9/par-1: 同条第十八項 → 租税特別措置法 第七十条の六の八第十八項 (Article 70-6-8, paragraph (18)), art-70-6-8/par-18 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-18 - art-70-6-9/par-1: 第四項 → 租税特別措置法 第七十条の六の八第四項 (Article 70-6-8, paragraph (4)), art-70-6-8/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-4 - art-70-6-9/par-1: 同条第二項第三号 → 租税特別措置法 第七十条の六の八第二項第三号 (Article 70-6-8, paragraph (2), item (iii)), art-70-6-8/par-2/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-2/item-3 - art-70-6-9/par-1: 同条第十四項第四号 → 租税特別措置法 第七十条の六の八第十四項第四号 (Article 70-6-8, paragraph (14), item (iv)), art-70-6-8/par-14/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-14/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-14/item-4 - art-70-6-9/par-1: 第十一項 → 租税特別措置法 第七十条の六の八第十一項 (Article 70-6-8, paragraph (11)), art-70-6-8/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-11 - art-70-6-9/par-1: 同条第五項第三号 → 租税特別措置法 第七十条の六の八第五項第三号 (Article 70-6-8, paragraph (5), item (iii)), art-70-6-8/par-5/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-5/item-3 - art-70-6-9/par-1: 同条第三項 → 租税特別措置法 第七十条の六の八第三項 (Article 70-6-8, paragraph (3)), art-70-6-8/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-3 - art-70-6-9/par-1: 第六項 → 租税特別措置法 第七十条の六の八第六項 (Article 70-6-8, paragraph (6)), art-70-6-8/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-6 - art-70-6-9/par-1: 同条第二項第二号 → 租税特別措置法 第七十条の六の八第二項第二号 (Article 70-6-8, paragraph (2), item (ii)), art-70-6-8/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-2/item-2 - art-70-6-9/par-1: 前条第一項 → 租税特別措置法 第七十条の六の八第一項 (Article 70-6-8, paragraph (1)), art-70-6-8/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-1 - art-70-6-9/par-2: 第三号 → 租税特別措置法 第七十条の六の八第十四項第三号 (Article 70-6-8, paragraph (14), item (iii)), art-70-6-8/par-14/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-14/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-14/item-3 - art-70-6-9/par-2: 同条第十四項 → 租税特別措置法 第七十条の六の八第十四項 (Article 70-6-8, paragraph (14)), art-70-6-8/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-14 - art-70-6-9/par-2: 同条第二項第二号 → 租税特別措置法 第七十条の六の八第二項第二号 (Article 70-6-8, paragraph (2), item (ii)), art-70-6-8/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-2/item-2 - art-70-6-9/par-2: 前条第一項 → 租税特別措置法 第七十条の六の八第一項 (Article 70-6-8, paragraph (1)), art-70-6-8/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-1 - art-70-6-9/par-2: 前項 → 租税特別措置法 第七十条の六の九第一項 (Article 70-6-9, paragraph (1)), art-70-6-9/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-9/par-1 - art-70-6-9/par-3: 相続税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-70-6-9/par-3: 同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-70-6-9/par-3: 前項 → 租税特別措置法 第七十条の六の九第二項 (Article 70-6-9, paragraph (2)), art-70-6-9/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-9/par-2 - art-70-6-9/par-3: 第一項 → 租税特別措置法 第七十条の六の九第一項 (Article 70-6-9, paragraph (1)), art-70-6-9/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-9/par-1 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第三十九条第一項（相続財産に係る譲渡所得の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/art-39/par-1 - 租税特別措置法 第六十九条の四第六項（小規模宅地等についての相続税の課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-69-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-6 - 租税特別措置法 第七十条の六の八第一項（個人の事業用資産についての贈与税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-1 - 租税特別措置法 第七十条の六の八第四項（個人の事業用資産についての贈与税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-4 - 租税特別措置法 第七十条の六の九第二項（個人の事業用資産の贈与者が死亡した場合の相続税の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-9/par-2 - 租税特別措置法 第七十条の六の九第三項（個人の事業用資産の贈与者が死亡した場合の相続税の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-9/par-3 - 租税特別措置法 第七十条の六の十第三十項（個人の事業用資産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-70-6-10/par-30 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-30 --- ## 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-20261007T211206-196, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-197, 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