# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十条の七の十 (Article 70-7-10) - 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: 第七十条の七の十 (Article 70-7-10)（医療法人の持分に係る経済的利益についての贈与税の税額控除） — address `art-70-7-10` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-70-7-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-70-7-10 - 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. --- ### 第七十条の七の十（医療法人の持分に係る経済的利益についての贈与税の税額控除） — Tax Credit for Gift Tax on Economic Benefits Relating to Equity Interests in Medical Care Corporations caption: machine translation, not official art-70-7-10 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-10 · https://japanlaw.org/l/332AC0000000026/art-70-7-10 **第一項** 認定医療法人（平成二十六年改正医療法施行日から令和十一年十二月三十一日までの間に厚生労働大臣認定を受けた医療法人に限る。）の持分を有する個人（第四項において「贈与者」という。）が当該持分の全部又は一部の放棄をしたことにより、当該認定医療法人の持分を有する他の個人（以下この条において「受贈者」という。）に対して贈与税が課される場合において、当該受贈者が当該放棄の時から当該放棄による経済的利益に係る贈与税の申告書の提出期限までの間にその有する当該認定医療法人の持分の全部又は一部を財務省令で定めるところにより放棄したときは、当該受贈者については、相続税法第二十一条の五から第二十一条の八までの規定（第七十条の二の四及び第七十条の二の五の規定を含む。）により計算した金額から放棄相当贈与税額を控除した残額をもつて、その納付すべき贈与税額とする。 art-70-7-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-10/par-1 In the case where gift tax is imposed on another individual who holds an equity interest in a certified medical care corporation (limited to a medical care corporation that has received certification by the Minister of Health, Labour and Welfare during the period from the effective date of the 2014 Medical Care Act amendments to December 31, 2029) (that other individual is referred to as the "donee" hereinafter in this Article) as a result of an individual who holds an equity interest in that certified medical care corporation (referred to as the "donor" in paragraph (4)) having waived all or part of that equity interest, if that donee has, during the period from the time of that waiver to the filing deadline for the gift tax return relating to the economic benefit arising from that waiver, waived all or part of the equity interest in that certified medical care corporation held by the donee pursuant to the provisions of Order of the Ministry of Finance, then, for that donee, the remaining amount after deducting the waiver-equivalent gift tax amount from the amount calculated under the provisions of Articles 21-5 through 21-8 of the Inheritance Tax Act (including the provisions of Article 70-2-4 and Article 70-2-5) is the amount of gift tax to be paid by the donee. machine translation, not official **第二項** 前項に規定する放棄相当贈与税額とは、同項の経済的利益の価額を同項の受贈者に係るその年分の贈与税の課税価格とみなして政令で定めるところにより計算した金額のうち当該受贈者による同項の認定医療法人の持分の放棄がされた部分に相当するものとして政令で定めるところにより計算した金額をいう。 art-70-7-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-10/par-2 The waiver-equivalent gift tax amount prescribed in the preceding paragraph means the amount calculated pursuant to the provisions of Cabinet Order as the amount corresponding to the part for which the waiver of the equity interest in the certified medical care corporation referred to in that paragraph has been made by the donee referred to in that paragraph, out of the amount calculated pursuant to the provisions of Cabinet Order by deeming the value of the economic benefit referred to in that paragraph to be the taxable value of gift tax for that year for that donee. machine translation, not official **第三項** 前条第三項の規定は、第一項の規定の適用を受ける経済的利益について準用する。 art-70-7-10/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-10/par-3 The provisions of paragraph (3) of the preceding Article apply mutatis mutandis to the economic benefit to which the provisions of paragraph (1) apply. machine translation, not official **第四項** 第一項の規定の適用を受けようとする受贈者が、同項の贈与者による認定医療法人の持分の放棄があつた日から同項の経済的利益に係る贈与税の申告書の提出期限までの間に、当該認定医療法人の持分に基づき出資額に応じた払戻しを受けた場合又は当該持分の譲渡をした場合には、同項の規定は、適用しない。 art-70-7-10/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-10/par-4 In the case where the donee seeking the application of the provisions of paragraph (1) has, during the period from the day on which the waiver of the equity interest in the certified medical care corporation by the donor referred to in that paragraph was made to the filing deadline for the gift tax return relating to the economic benefit referred to in that paragraph, received a refund according to the amount of capital contribution based on the equity interest in that certified medical care corporation or made a transfer of that equity interest, the provisions of that paragraph do not apply. machine translation, not official **第五項** 第一項の規定は、同項の規定の適用を受けようとする受贈者の経済的利益に係る贈与税の申告書に、当該経済的利益について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経済的利益に係る持分の明細及び同項の放棄相当贈与税額の計算に関する明細その他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。 art-70-7-10/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-10/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-10/par-5 The provisions of paragraph (1) do not apply in the case where the gift tax return relating to the economic benefit of the donee seeking the application of the provisions of that paragraph does not contain a statement that the application of the provisions of that paragraph is sought for that economic benefit, or in the case where details of the equity interest relating to that economic benefit, details concerning the calculation of the waiver-equivalent gift tax amount referred to in that paragraph, and other documents specified by Order of the Ministry of Finance are not attached to that return. machine translation, not official **第六項** 前三項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。 art-70-7-10/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-10/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-10/par-6 Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of paragraph (1) are specified by Cabinet Order. machine translation, not official --- ## Cites - art-70-7-10/par-1: 相続税法第二十一条の五 → e-Gov law 325AC0000000073, 第二十一条の五 (Article 21-5), art-21-5 — not held in this collection - art-70-7-10/par-1: 第二十一条の八 → e-Gov law 325AC0000000073, 第二十一条の八 (Article 21-8), art-21-8 — not held in this collection - art-70-7-10/par-1: この条 → 租税特別措置法 第七十条の七の十 (Article 70-7-10), art-70-7-10 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-10 · https://japanlaw.org/l/332AC0000000026/art-70-7-10 - art-70-7-10/par-1: 第七十条の二の五 → 租税特別措置法 第七十条の二の五 (Article 70-2-5), art-70-2-5 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-5 · https://japanlaw.org/l/332AC0000000026/art-70-2-5 - art-70-7-10/par-1: 第七十条の二の四 → 租税特別措置法 第七十条の二の四 (Article 70-2-4), art-70-2-4 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-4 - art-70-7-10/par-1: 第四項 → 租税特別措置法 第七十条の七の十第四項 (Article 70-7-10, paragraph (4)), art-70-7-10/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-10/par-4 - art-70-7-10/par-2: 前項 → 租税特別措置法 第七十条の七の十第一項 (Article 70-7-10, paragraph (1)), art-70-7-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-10/par-1 - art-70-7-10/par-3: 第一項 → 租税特別措置法 第七十条の七の十第一項 (Article 70-7-10, paragraph (1)), art-70-7-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-10/par-1 - art-70-7-10/par-3: 前条第三項 → 租税特別措置法 第七十条の七の九第三項 (Article 70-7-9, paragraph (3)), art-70-7-9/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-3 - art-70-7-10/par-4: 第一項 → 租税特別措置法 第七十条の七の十第一項 (Article 70-7-10, paragraph (1)), art-70-7-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-10/par-1 - art-70-7-10/par-5: 第一項 → 租税特別措置法 第七十条の七の十第一項 (Article 70-7-10, paragraph (1)), art-70-7-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-10/par-1 - art-70-7-10/par-6: 前三項 → 租税特別措置法 第七十条の七の十第三項 (Article 70-7-10, paragraph (3)), art-70-7-10/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-10/par-3 - art-70-7-10/par-6: 前三項 → 租税特別措置法 第七十条の七の十第五項 (Article 70-7-10, paragraph (5)), art-70-7-10/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-10/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-10/par-5 - art-70-7-10/par-6: 前三項 → 租税特別措置法 第七十条の七の十第四項 (Article 70-7-10, paragraph (4)), art-70-7-10/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-10/par-4 - art-70-7-10/par-6: 第一項 → 租税特別措置法 第七十条の七の十第一項 (Article 70-7-10, paragraph (1)), art-70-7-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-10/par-1 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第七十条の七の九第四項（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-4 - 租税特別措置法 第七十条の七の十第一項（医療法人の持分に係る経済的利益についての贈与税の税額控除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-10/par-1 - 租税特別措置法 第七十条の七の十第二項（医療法人の持分に係る経済的利益についての贈与税の税額控除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-10/par-2 - 租税特別措置法 第七十条の七の十第三項（医療法人の持分に係る経済的利益についての贈与税の税額控除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-10/par-3 - 租税特別措置法 第七十条の七の十第四項（医療法人の持分に係る経済的利益についての贈与税の税額控除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-10/par-4 - 租税特別措置法 第七十条の七の十第五項（医療法人の持分に係る経済的利益についての贈与税の税額控除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-10/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-10/par-5 - 租税特別措置法 第七十条の七の十第六項（医療法人の持分に係る経済的利益についての贈与税の税額控除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-10/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-10/par-6 - 租税特別措置法 第七十条の七の十一第二項（個人の死亡に伴い贈与又は遺贈があつたものとみなされる場合の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-11/par-2 - 租税特別措置法 第七十条の七の十一第三項（個人の死亡に伴い贈与又は遺贈があつたものとみなされる場合の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-11/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-11/par-3 - 租税特別措置法 第七十条の七の十一第四項（個人の死亡に伴い贈与又は遺贈があつたものとみなされる場合の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-11/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-11/par-4 --- ## 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-20261007T211206-219, 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