# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十条の七の十一 (Article 70-7-11) - 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: 第七十条の七の十一 (Article 70-7-11)（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） — address `art-70-7-11` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-70-7-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-70-7-11 - 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. --- ### 第七十条の七の十一（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） — Special Provisions Where a Gift or Bequest Is Deemed to Have Been Made upon the Death of an Individual caption: machine translation, not official art-70-7-11 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-11 **第一項** 次条第二項に規定する経過措置医療法人の持分を有する個人の死亡に伴い当該経過措置医療法人の持分を有する他の個人の当該持分の価額が増加した場合には、当該持分の価額の増加による経済的利益に係る相続税法第九条本文の規定の適用については、同条本文中「贈与（当該行為が遺言によりなされた場合には、遺贈）」とあるのは、「贈与」とする。この場合において、当該経済的利益については、同法第十九条第一項の規定は、適用しない。 art-70-7-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-11/par-1 In the case where, upon the death of an individual who held an equity interest in a transitional medical corporation prescribed in paragraph (2) of the following Article, the value of the equity interest held by another individual who holds an equity interest in that transitional medical corporation has increased, with regard to the application of the main clause of Article 9 of the Inheritance Tax Act to the economic benefit arising from the increase in the value of that equity interest, the phrase "gift (or, in the case where that act was made by will, bequest)" in the main clause of that Article is deemed to be replaced with "gift". In this case, the provisions of Article 19, paragraph (1) of that Act do not apply to that economic benefit. machine translation, not official **第二項** 前項前段に規定する場合において、同項の経過措置医療法人が同項の経済的利益に係る贈与税の申告書の提出期限において認定医療法人（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。）であるときは、同項の他の個人は、当該経済的利益について、前二条の規定の適用を受けることができる。この場合において、同項の死亡した個人は第七十条の七の九第一項又は前条第一項に規定する贈与者と、当該他の個人はこれらの規定に規定する受贈者とみなす。 art-70-7-11/par-2 · 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 In the case prescribed in the first sentence of the preceding paragraph, if the transitional medical corporation referred to in that paragraph is 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) as of the filing deadline for the gift tax return relating to the economic benefit referred to in that paragraph, the other individual referred to in that paragraph may receive the application of the provisions of the preceding two Articles with regard to that economic benefit. In this case, the deceased individual referred to in that paragraph is deemed to be the donor prescribed in Article 70-7-9, paragraph (1) or paragraph (1) of the preceding Article, and that other individual is deemed to be the donee prescribed in those provisions. machine translation, not official **第三項** 第一項の規定は、同項の他の個人が前項の規定により前二条の規定の適用を選択した場合を除き、適用しない。 art-70-7-11/par-3 · 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 The provisions of paragraph (1) do not apply except in the case where the other individual referred to in that paragraph has chosen the application of the provisions of the preceding two Articles pursuant to the provisions of the preceding paragraph. machine translation, not official **第四項** 第二項の規定により前二条の規定を適用する場合に必要な技術的読替えその他前三項の規定の適用に関し必要な事項は、政令で定める。 art-70-7-11/par-4 · 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 The technical replacement of terms necessary where the provisions of the preceding two Articles are applied pursuant to the provisions of paragraph (2), and other necessary matters concerning the application of the provisions of the preceding three paragraphs, are specified by Cabinet Order. machine translation, not official --- ## Cites - art-70-7-11/par-1: 相続税法第九条 → e-Gov law 325AC0000000073, 第九条 (Article 9), art-9 — not held in this collection - art-70-7-11/par-1: 同法第十九条第一項 → e-Gov law 325AC0000000073, 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — not held in this collection - art-70-7-11/par-1: 次条第二項 → 租税特別措置法 第七十条の七の十二第二項 (Article 70-7-12, paragraph (2)), art-70-7-12/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-2 - art-70-7-11/par-2: 前二条 → 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-70-7-11/par-2: 前二条 → 租税特別措置法 第七十条の七の九 (Article 70-7-9), art-70-7-9 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-9 - art-70-7-11/par-2: 前項 → 租税特別措置法 第七十条の七の十一第一項 (Article 70-7-11, paragraph (1)), art-70-7-11/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-11/par-1 - art-70-7-11/par-2: 前条第一項 → 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-70-7-11/par-2: 第七十条の七の九第一項 → 租税特別措置法 第七十条の七の九第一項 (Article 70-7-9, paragraph (1)), art-70-7-9/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-1 - art-70-7-11/par-3: 前二条 → 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-70-7-11/par-3: 前二条 → 租税特別措置法 第七十条の七の九 (Article 70-7-9), art-70-7-9 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-9 - art-70-7-11/par-3: 第一項 → 租税特別措置法 第七十条の七の十一第一項 (Article 70-7-11, paragraph (1)), art-70-7-11/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-11/par-1 - art-70-7-11/par-3: 前項 → 租税特別措置法 第七十条の七の十一第二項 (Article 70-7-11, paragraph (2)), art-70-7-11/par-2 — 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 - art-70-7-11/par-4: 前二条 → 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-70-7-11/par-4: 前三項 → 租税特別措置法 第七十条の七の十一第三項 (Article 70-7-11, paragraph (3)), art-70-7-11/par-3 — 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 - art-70-7-11/par-4: 前二条 → 租税特別措置法 第七十条の七の九 (Article 70-7-9), art-70-7-9 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-9 - art-70-7-11/par-4: 第二項 → 租税特別措置法 第七十条の七の十一第二項 (Article 70-7-11, paragraph (2)), art-70-7-11/par-2 — 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 - art-70-7-11/par-4: 前三項 → 租税特別措置法 第七十条の七の十一第一項 (Article 70-7-11, paragraph (1)), art-70-7-11/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-11/par-1 ## Cited by 4 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納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-1 - 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