# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十条の七の十二 (Article 70-7-12)

- 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: 第七十条の七の十二 (Article 70-7-12)（医療法人の持分についての相続税の納税猶予及び免除） — address `art-70-7-12`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-70-7-12
- Every provision below carries its address and both URLs on the line under it.
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They are never merged and never substituted for one another.

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### 第七十条の七の十二（医療法人の持分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 Equity Interests in Medical Care Corporations
<sup>caption: machine translation, not official</sup>
<sup>art-70-7-12 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-12</sup>

**第一項**  個人が経過措置医療法人の持分を有していた他の個人（第八項において「被相続人」という。）から相続又は遺贈により当該経過措置医療法人の持分を取得した場合において、当該経過措置医療法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（当該期限内申告書の提出期限前に当該持分を取得した個人（以下この条において「相続人等」という。）が死亡した場合には、当該相続人等の相続人（包括受遺者を含む。）が提出する同法第二十七条第二項の規定による期限内申告書を含む。以下この条及び次条において「相続税の申告書」という。）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、当該相続人等が当該相続税の申告書の提出により納付すべき相続税の額のうち、当該持分の価額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、政令で定めるところにより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、認定移行計画に記載された移行期限まで、その納税を猶予する。
<sup>art-70-7-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-1</sup>
In the case where an individual has acquired, by inheritance or bequest, an equity interest in a transitional medical corporation from another individual who held an equity interest in that transitional medical corporation (referred to as the "decedent" in paragraph (8)), if that transitional medical corporation 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 return filed by the due date under the provisions of Article 27, paragraph (1) of the Inheritance Tax Act relating to that inheritance (including, in the case where the individual who acquired that equity interest (referred to as the "heir, etc." hereinafter in this Article) has died before the filing deadline for that return filed by the due date, the return filed by the due date under the provisions of Article 27, paragraph (2) of that Act that is filed by the heir (including a universal legatee) of that heir, etc.; referred to as the "inheritance tax return" hereinafter in this Article and the following Article), then, with regard to the inheritance tax equivalent to the inheritance tax subject to deferral relating to the value of that equity interest for which that inheritance tax return contains a statement that the application of the provisions of this paragraph is sought, out of the amount of inheritance tax to be paid by that heir, etc. upon filing that inheritance tax return, a tax payment grace period is granted until the transition deadline stated in the certified transition plan, notwithstanding the provisions of Article 33 of that Act, only in the case where security equivalent to that inheritance tax subject to deferral has been provided by the filing deadline for that inheritance tax return pursuant to the provisions of Cabinet Order.
<sup>machine translation, not official</sup>

**第二項**  この条において、経過措置医療法人とは平成十八年医療法等改正法附則第十条の二に規定する経過措置医療法人をいい、納税猶予分の相続税額とは前項の規定の適用に係る持分の価額を同項の相続人等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相続人等の相続税の額をいう。
<sup>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</sup>
In this Article, the term "transitional medical corporation" means a transitional medical corporation prescribed in Article 10-2 of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act, and the term "inheritance tax subject to deferral" means the amount of inheritance tax of the heir, etc. 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 and deeming the value of the equity interest to which the provisions of that paragraph apply to be the taxable value of inheritance tax for that heir, etc.
<sup>machine translation, not official</sup>

**第三項**  第一項の規定の適用を受けようとする相続人等が、同項の相続の開始の時から当該相続に係る相続税の申告書の提出期限までの間に同項の経過措置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若しくは当該持分の譲渡をした場合又は次条第一項の規定の適用を受ける場合には、第一項の規定は、適用しない。
<sup>art-70-7-12/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-3</sup>
The provisions of paragraph (1) do not apply in the case where the heir, etc. seeking the application of the provisions of that paragraph has, during the period from the time of the commencement of the succession referred to in that paragraph to the filing deadline for the inheritance tax return relating to that inheritance, received a refund according to the amount of capital contribution based on the equity interest in the transitional medical corporation referred to in that paragraph or made a transfer of that equity interest, or in the case where the heir, etc. receives the application of the provisions of paragraph (1) of the following Article.
<sup>machine translation, not official</sup>

**第四項**  第一項の相続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した経過措置医療法人の持分の全部又は一部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持分は、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-70-7-12/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-4</sup>
With regard to the application of the provisions of paragraph (1) in the case where, by the filing deadline for the inheritance tax return relating to the inheritance referred to in that paragraph, all or part of the equity interest in the transitional medical corporation acquired by that inheritance or bequest has not yet been divided among the co-heirs or universal legatees, a statement that the provisions of that paragraph are to be applied may not be made in that inheritance tax return for the undivided equity interest.
<sup>machine translation, not official</sup>

**第五項**  第七十条の七の九第五項の規定は、第一項の規定の適用を受ける相続人等の同項の規定の適用を受ける相続税に関する納税の猶予に係る期限について準用する。この場合において、同条第五項中「第一項」とあるのは「第七十条の七の十二第一項」と、「受贈者」とあるのは「相続人等」と、「納税猶予分の贈与税額に相当する贈与税」とあるのは「納税猶予分の相続税額に相当する相続税」と、「贈与税の申告書」とあるのは「相続税の申告書」と読み替えるものとする。
<sup>art-70-7-12/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-5</sup>
The provisions of Article 70-7-9, paragraph (5) apply mutatis mutandis to the deadline of the tax payment grace period for the inheritance tax to which the provisions of paragraph (1) apply, of the heir, etc. to whom the provisions of that paragraph apply. In this case, in paragraph (5) of that Article, the phrase "paragraph (1)" is deemed to be replaced with "Article 70-7-12, paragraph (1)", the term "donee" with "heir, etc.", the phrase "gift tax equivalent to the gift tax subject to deferral" with "inheritance tax equivalent to the inheritance tax subject to deferral", and the phrase "gift tax return" with "inheritance tax return".
<sup>machine translation, not official</sup>

**第六項**  第七十条の七の九第六項の規定は、第一項の規定の適用に係る認定医療法人がその認定移行計画に記載された移行期限までに基金拠出型医療法人への移行をする場合について準用する。この場合において、同条第六項中「第一項の規定の」とあるのは「第七十条の七の十二第一項の規定の」と、「受贈者」とあるのは「相続人等」と、「納税猶予分の贈与税額」とあるのは「納税猶予分の相続税額」と、「贈与税については、第一項」とあるのは「相続税については、第七十条の七の十二第一項」と、「もつて第一項」とあるのは「もつて第七十条の七の十二第一項」と読み替えるものとする。
<sup>art-70-7-12/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-6</sup>
The provisions of Article 70-7-9, paragraph (6) apply mutatis mutandis to the case where the certified medical care corporation to which the provisions of paragraph (1) apply transitions to a fund-contribution-type medical care corporation by the transition deadline stated in its certified transition plan. In this case, in paragraph (6) of that Article, the phrase "the provisions of paragraph (1)" is deemed to be replaced with "the provisions of Article 70-7-12, paragraph (1)", the term "donee" with "heir, etc.", the phrase "gift tax subject to deferral" with "inheritance tax subject to deferral", the phrase "with regard to gift tax, paragraph (1)" with "with regard to inheritance tax, Article 70-7-12, paragraph (1)", and the phrase "as the deadline under paragraph (1)" with "as the deadline under Article 70-7-12, paragraph (1)".
<sup>machine translation, not official</sup>

**第七項**  第七十条の七の九第七項の規定は、第一項の規定の適用を受けようとする相続人等が納税猶予分の相続税額につきその有する同項の規定の適用に係る認定医療法人の持分の全てを担保として提供した場合について準用する。この場合において、同条第七項中「第一項」とあるのは「第七十条の七の十二第一項」と、「受贈者」とあるのは「相続人等」と、「納税猶予分の贈与税額」とあるのは「納税猶予分の相続税額」と読み替えるものとする。
<sup>art-70-7-12/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-7</sup>
The provisions of Article 70-7-9, paragraph (7) apply mutatis mutandis to the case where the heir, etc. seeking the application of the provisions of paragraph (1) has provided, as security for the inheritance tax subject to deferral, all of the equity interest held by that heir, etc. in the certified medical care corporation to which the provisions of that paragraph apply. In this case, in paragraph (7) of that Article, the phrase "paragraph (1)" is deemed to be replaced with "Article 70-7-12, paragraph (1)", the term "donee" with "heir, etc.", and the phrase "gift tax subject to deferral" with "inheritance tax subject to deferral".
<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相続人等のその被相続人から相続又は遺贈により取得した同項の認定医療法人の持分に係る相続税の申告書に、当該持分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持分の明細及び納税猶予分の相続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。
<sup>art-70-7-12/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-8</sup>
The provisions of paragraph (1) do not apply in the case where the inheritance tax return relating to the equity interest in the certified medical care corporation referred to in that paragraph that the heir, etc. seeking the application of the provisions of that paragraph acquired by inheritance or bequest from the decedent does not contain a statement that the application of the provisions of that paragraph is sought for that equity interest, or in the case where details of that equity interest, details concerning the calculation of the inheritance tax subject to deferral, and other documents specified by Order of the Ministry of Finance are not attached to that return.
<sup>machine translation, not official</sup>

**第九項**  第七十条の七の九第九項の規定は、第一項の規定による納税の猶予に係る期限の繰上げについて準用する。この場合において、同条第九項中「第一項の規定の」とあるのは「第七十条の七の十二第一項の規定の」と、「受贈者」とあるのは「相続人等」と、「納税猶予分の贈与税額」とあるのは「納税猶予分の相続税額」と、「贈与税に係る第一項」とあるのは「相続税に係る第七十条の七の十二第一項」と読み替えるものとする。
<sup>art-70-7-12/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-9</sup>
The provisions of Article 70-7-9, paragraph (9) apply mutatis mutandis to the acceleration of the deadline of the tax payment grace period under the provisions of paragraph (1). In this case, in paragraph (9) of that Article, the phrase "the provisions of paragraph (1)" is deemed to be replaced with "the provisions of Article 70-7-12, paragraph (1)", the term "donee" with "heir, etc.", the phrase "gift tax subject to deferral" with "inheritance tax subject to deferral", and the phrase "relating to gift tax under paragraph (1)" with "relating to inheritance tax under Article 70-7-12, paragraph (1)".
<sup>machine translation, not official</sup>

**第十項**  相続人等が第一項の規定の適用を受けようとする場合又は同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-70-7-12/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-10</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 an heir, etc. seeks the application of the provisions of paragraph (1) or in the case where a tax payment grace period has been granted under the provisions of that paragraph, the following provisions apply:
<sup>machine translation, not official</sup>

  **一**  第七十条の七の九第十項第一号から第六号までの規定は、相続人等が第一項の規定の適用を受けようとする場合又は同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及び国税徴収法の規定の適用について準用する。この場合において、必要な技術的読替えは、政令で定める。
  <sup>art-70-7-12/par-10/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-10/item-1</sup>
  the provisions of Article 70-7-9, paragraph (10), items (i) through (vi) apply mutatis mutandis to the application of the provisions of the Act on General Rules for National Taxes and the National Tax Collection Act in the case where an heir, etc. seeks the application of the provisions of paragraph (1) or in the case where a tax payment grace period has been granted under the provisions of that paragraph. In this case, the necessary technical replacement of terms is specified by Cabinet Order;
  <sup>machine translation, not official</sup>

  **二**  第五項において準用する第七十条の七の九第五項の規定、第六項において準用する同条第六項の規定又は前項において準用する同条第九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-70-7-12/par-10/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-10/item-2</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 Article 70-7-9, paragraph (5) as applied mutatis mutandis pursuant to paragraph (5) of this Article, paragraph (6) of that Article as applied mutatis mutandis pursuant to paragraph (6) of this Article, or paragraph (9) of that Article as applied mutatis mutandis pursuant to the preceding paragraph;
  <sup>machine translation, not official</sup>

  **三**  第一項の規定の適用を受ける相続人等が同項の相続又は遺贈により取得した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、当該相続人等が取得した同項の規定の適用に係る認定医療法人の持分の価額は零であるものとして、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。）、第四十七条第五項又は第五十二条第一項（同法第五十三条第四項第二号ロにおいて準じて算出する場合を含む。）の規定を適用する。
  <sup>art-70-7-12/par-10/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-10/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-10/item-3</sup>
  with regard to the amount of inheritance tax, other than the inheritance tax subject to deferral, relating to the property acquired through the inheritance or bequest referred to in paragraph (1) by the heir, etc. to whom the provisions of that paragraph apply, the provisions of Article 38, paragraph (1) (including the cases where it is applied mutatis mutandis pursuant to Article 44, paragraph (2) of that Act), Article 47, paragraph (5) or Article 52, paragraph (1) (including the cases where the amount is calculated in accordance therewith pursuant to Article 53, paragraph (4), item (ii), (b) of that Act) of the Inheritance Tax Act apply by deeming the value of the equity interest in the certified medical care corporation to which the provisions of that paragraph apply that was acquired by that heir, etc. to be zero.
  <sup>machine translation, not official</sup>

**第十一項**  第七十条の七の九第十一項の規定は、第一項の規定の適用を受ける納税猶予分の相続税額に相当する相続税の免除について準用する。この場合において、同条第十一項中「第一項」とあるのは「第七十条の七の十二第一項」と、「第五項各号」とあるのは「同条第五項において準用する第五項各号」と、「第九項」とあるのは「同条第九項において準用する第九項」と、「相当する贈与税」とあるのは「相当する相続税」と、「受贈者」とあるのは「相続人等」と、「納税猶予分の贈与税額」とあるのは「納税猶予分の相続税額」と、「第六項」とあるのは「同条第六項において準用する第六項」と読み替えるものとする。
<sup>art-70-7-12/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-11</sup>
The provisions of Article 70-7-9, paragraph (11) apply mutatis mutandis to the exemption from the inheritance tax equivalent to the inheritance tax subject to deferral to which the provisions of paragraph (1) apply. In this case, in paragraph (11) of that Article, the phrase "paragraph (1)" is deemed to be replaced with "Article 70-7-12, paragraph (1)", the phrase "the items of paragraph (5)" with "the items of paragraph (5) as applied mutatis mutandis pursuant to paragraph (5) of that Article", the phrase "paragraph (9)" with "paragraph (9) as applied mutatis mutandis pursuant to paragraph (9) of that Article", the phrase "equivalent gift tax" with "equivalent inheritance tax", the term "donee" with "heir, etc.", the phrase "gift tax subject to deferral" with "inheritance tax subject to deferral", and the phrase "paragraph (6)" with "paragraph (6) as applied mutatis mutandis pursuant to paragraph (6) of that Article".
<sup>machine translation, not official</sup>

**第十二項**  第七十条の七の九第十二項の規定は、第一項の規定の適用を受ける相続人等が第五項において準用する同条第五項の規定、第六項において準用する同条第六項の規定又は第九項において準用する同条第九項の規定により第一項の納税猶予分の相続税額の全部又は一部に相当する相続税を納付する場合の利子税について準用する。この場合において、同条第十二項中「第一項」とあるのは「第七十条の七の十二第一項」と、「受贈者」とあるのは「相続人等」と、「贈与税に」とあるのは「相続税に」と、「贈与税の申告書」とあるのは「相続税の申告書」と、「第五項」とあるのは「第七十条の七の十二第五項において準用する第五項」と、「第六項」とあるのは「第七十条の七の十二第六項において準用する第六項」と、「第九項」とあるのは「第七十条の七の十二第九項において準用する第九項」と読み替えるものとする。
<sup>art-70-7-12/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-12</sup>
The provisions of Article 70-7-9, paragraph (12) apply mutatis mutandis to the interest tax in the case where the heir, etc. to whom the provisions of paragraph (1) apply pays inheritance tax equivalent to all or part of the inheritance tax subject to deferral referred to in paragraph (1) pursuant to the provisions of paragraph (5) of that Article as applied mutatis mutandis pursuant to paragraph (5), paragraph (6) of that Article as applied mutatis mutandis pursuant to paragraph (6), or paragraph (9) of that Article as applied mutatis mutandis pursuant to paragraph (9). In this case, in paragraph (12) of that Article, the phrase "paragraph (1)" is deemed to be replaced with "Article 70-7-12, paragraph (1)", the term "donee" with "heir, etc.", the phrase "to gift tax" with "to inheritance tax", the phrase "gift tax return" with "inheritance tax return", the phrase "paragraph (5)" with "paragraph (5) as applied mutatis mutandis pursuant to Article 70-7-12, paragraph (5)", the phrase "paragraph (6)" with "paragraph (6) as applied mutatis mutandis pursuant to Article 70-7-12, paragraph (6)", and the phrase "paragraph (9)" with "paragraph (9) as applied mutatis mutandis pursuant to Article 70-7-12, paragraph (9)".
<sup>machine translation, not official</sup>

**第十三項**  第七十条の七の九第十三項の規定は、第一項の規定の適用に係る認定医療法人の認定移行計画に記載された移行期限までに同項の規定の適用を受ける相続人等が死亡した場合について準用する。この場合において、同条第十三項中「第一項」とあるのは「第七十条の七の十二第一項」と、「受贈者」とあるのは「相続人等」と、「納税猶予分の贈与税額」とあるのは「納税猶予分の相続税額」と読み替えるものとする。
<sup>art-70-7-12/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-13</sup>
The provisions of Article 70-7-9, paragraph (13) apply mutatis mutandis to the case where the heir, etc. to whom the provisions of paragraph (1) apply has died by the transition deadline stated in the certified transition plan of the certified medical care corporation to which the provisions of that paragraph apply. In this case, in paragraph (13) of that Article, the phrase "paragraph (1)" is deemed to be replaced with "Article 70-7-12, paragraph (1)", the term "donee" with "heir, etc.", and the phrase "gift tax subject to deferral" with "inheritance tax subject to deferral".
<sup>machine translation, not official</sup>

**第十四項**  第七十条の七の九第十四項の規定は、厚生労働大臣又は地方厚生局長若しくは地方厚生支局長が、第一項の規定の適用を受ける相続人等若しくは同項の規定の適用に係る認定医療法人について、同条第十四項に規定する行為をしたことにより同項に規定する事実があつたことを知つた場合又は当該認定医療法人の認定移行計画の変更（移行期限に係るものに限る。）について、平成十八年医療法等改正法附則第十条の四第一項の規定による認定を行つた場合について準用する。この場合において、第七十条の七の九第十四項中「、第一項」とあるのは「、第七十条の七の十二第一項」と、「受贈者」とあるのは「相続人等」と、「第五項若しくは第六項」とあるのは「同条第五項において準用する第五項若しくは同条第六項において準用する第六項」と読み替えるものとする。
<sup>art-70-7-12/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-14</sup>
The provisions of Article 70-7-9, paragraph (14) apply mutatis mutandis to the case where the Minister of Health, Labour and Welfare, the Director-General of the Regional Bureau of Health and Welfare or the Director-General of the Regional Branch Bureau of Health and Welfare has come to know of the fact prescribed in paragraph (14) of that Article with regard to the heir, etc. to whom the provisions of paragraph (1) apply or the certified medical care corporation to which the provisions of that paragraph apply as a result of having performed an act prescribed in that paragraph, or has given certification under the provisions of Article 10-4, paragraph (1) of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act for a change to the certified transition plan of that certified medical care corporation (limited to a change relating to the transition deadline). In this case, in Article 70-7-9, paragraph (14), the phrase ", paragraph (1)" is deemed to be replaced with ", Article 70-7-12, paragraph (1)", the term "donee" with "heir, etc.", and the phrase "paragraph (5) or paragraph (6)" with "paragraph (5) as applied mutatis mutandis pursuant to paragraph (5) of that Article or paragraph (6) as applied mutatis mutandis pursuant to paragraph (6) of that Article".
<sup>machine translation, not official</sup>

**第十五項**  第七十条の七の九第十五項の規定は、税務署長が、前項において準用する同条第十四項の規定による厚生労働大臣又は地方厚生局長若しくは地方厚生支局長の通知の事務に関し必要があると認める場合について準用する。この場合において、同条第十五項中「第一項の場合」とあるのは「第七十条の七の十二第一項の場合」と、「受贈者」とあるのは「相続人等」と、「第一項の規定」とあるのは「同条第一項の規定」と読み替えるものとする。
<sup>art-70-7-12/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-15</sup>
The provisions of Article 70-7-9, paragraph (15) apply mutatis mutandis to the case where the district director finds it necessary in connection with the affairs of notification by the Minister of Health, Labour and Welfare, the Director-General of the Regional Bureau of Health and Welfare or the Director-General of the Regional Branch Bureau of Health and Welfare under the provisions of paragraph (14) of that Article as applied mutatis mutandis pursuant to the preceding paragraph. In this case, in paragraph (15) of that Article, the phrase "in the case referred to in paragraph (1)" is deemed to be replaced with "in the case referred to in Article 70-7-12, paragraph (1)", the term "donee" with "heir, etc.", and the phrase "the provisions of paragraph (1)" with "the provisions of paragraph (1) of that Article".
<sup>machine translation, not official</sup>

**第十六項**  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-70-7-12/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-16</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-70-7-12/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-70-7-12/par-1: 同法第二十七条第二項 → e-Gov law 325AC0000000073, 第二十七条第二項 (Article 27, paragraph (2)), art-27/par-2 — not held in this collection
- art-70-7-12/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-70-7-12/par-1: 第八項 → 租税特別措置法 第七十条の七の十二第八項 (Article 70-7-12, paragraph (8)), art-70-7-12/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-8
- art-70-7-12/par-1: この条 → 租税特別措置法 第七十条の七の十二 (Article 70-7-12), art-70-7-12 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-12
- art-70-7-12/par-1: この項 → 租税特別措置法 第七十条の七の十二第一項 (Article 70-7-12, paragraph (1)), art-70-7-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-1
- art-70-7-12/par-1: 次条 → 租税特別措置法 第七十条の七の十三 (Article 70-7-13), art-70-7-13 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-13 · https://japanlaw.org/l/332AC0000000026/art-70-7-13
- art-70-7-12/par-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-70-7-12/par-2: 第十九条 → e-Gov law 325AC0000000073, 第十九条 (Article 19), art-19 — not held in this collection
- art-70-7-12/par-2: この条 → 租税特別措置法 第七十条の七の十二 (Article 70-7-12), art-70-7-12 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-12
- art-70-7-12/par-2: 前項 → 租税特別措置法 第七十条の七の十二第一項 (Article 70-7-12, paragraph (1)), art-70-7-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-1
- art-70-7-12/par-3: 次条第一項 → 租税特別措置法 第七十条の七の十三第一項 (Article 70-7-13, paragraph (1)), art-70-7-13/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-13/par-1
- art-70-7-12/par-3: 第一項 → 租税特別措置法 第七十条の七の十二第一項 (Article 70-7-12, paragraph (1)), art-70-7-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-1
- art-70-7-12/par-4: 第一項 → 租税特別措置法 第七十条の七の十二第一項 (Article 70-7-12, paragraph (1)), art-70-7-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-1
- art-70-7-12/par-5: 第七十条の七の九第五項 → 租税特別措置法 第七十条の七の九第五項 (Article 70-7-9, paragraph (5)), art-70-7-9/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-5
- art-70-7-12/par-5: 第一項 → 租税特別措置法 第七十条の七の十二第一項 (Article 70-7-12, paragraph (1)), art-70-7-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-1
- art-70-7-12/par-5: 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-70-7-12/par-6: 第七十条の七の九第六項 → 租税特別措置法 第七十条の七の九第六項 (Article 70-7-9, paragraph (6)), art-70-7-9/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-6
- art-70-7-12/par-6: 第一項 → 租税特別措置法 第七十条の七の十二第一項 (Article 70-7-12, paragraph (1)), art-70-7-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-1
- art-70-7-12/par-6: 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-70-7-12/par-7: 第七十条の七の九第七項 → 租税特別措置法 第七十条の七の九第七項 (Article 70-7-9, paragraph (7)), art-70-7-9/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-7
- art-70-7-12/par-7: 第一項 → 租税特別措置法 第七十条の七の十二第一項 (Article 70-7-12, paragraph (1)), art-70-7-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-1
- art-70-7-12/par-7: 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-70-7-12/par-8: 第一項 → 租税特別措置法 第七十条の七の十二第一項 (Article 70-7-12, paragraph (1)), art-70-7-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-1
- art-70-7-12/par-9: 第一項 → 租税特別措置法 第七十条の七の十二第一項 (Article 70-7-12, paragraph (1)), art-70-7-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-1
- art-70-7-12/par-9: 第七十条の七の九第九項 → 租税特別措置法 第七十条の七の九第九項 (Article 70-7-9, paragraph (9)), art-70-7-9/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-9
- art-70-7-12/par-9: 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-70-7-12/par-10: 第一項 → 租税特別措置法 第七十条の七の十二第一項 (Article 70-7-12, paragraph (1)), art-70-7-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-1
- art-70-7-12/par-10/item-1: 第七十条の七の九第十項第一号から第六号まで → 租税特別措置法 第七十条の七の九第十項第二号 (Article 70-7-9, paragraph (10), item (ii)), art-70-7-9/par-10/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-10/item-2
- art-70-7-12/par-10/item-1: 第七十条の七の九第十項第一号から第六号まで → 租税特別措置法 第七十条の七の九第十項第三号 (Article 70-7-9, paragraph (10), item (iii)), art-70-7-9/par-10/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-10/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-10/item-3
- art-70-7-12/par-10/item-1: 第七十条の七の九第十項第一号から第六号まで → 租税特別措置法 第七十条の七の九第十項第四号 (Article 70-7-9, paragraph (10), item (iv)), art-70-7-9/par-10/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-10/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-10/item-4
- art-70-7-12/par-10/item-1: 第七十条の七の九第十項第一号から第六号まで → 租税特別措置法 第七十条の七の九第十項第六号 (Article 70-7-9, paragraph (10), item (vi)), art-70-7-9/par-10/item-6 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-10/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-10/item-6
- art-70-7-12/par-10/item-1: 第一項 → 租税特別措置法 第七十条の七の十二第一項 (Article 70-7-12, paragraph (1)), art-70-7-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-1
- art-70-7-12/par-10/item-1: 第七十条の七の九第十項第一号から第六号まで → 租税特別措置法 第七十条の七の九第十項第一号 (Article 70-7-9, paragraph (10), item (i)), art-70-7-9/par-10/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-10/item-1
- art-70-7-12/par-10/item-1: 第七十条の七の九第十項第一号から第六号まで → 租税特別措置法 第七十条の七の九第十項第五号 (Article 70-7-9, paragraph (10), item (v)), art-70-7-9/par-10/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-10/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-10/item-5
- art-70-7-12/par-10/item-2: 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-70-7-12/par-10/item-2: 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-70-7-12/par-10/item-2: 第五項 → 租税特別措置法 第七十条の七の十二第五項 (Article 70-7-12, paragraph (5)), art-70-7-12/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-5
- art-70-7-12/par-10/item-2: 前項 → 租税特別措置法 第七十条の七の十二第九項 (Article 70-7-12, paragraph (9)), art-70-7-12/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-9
- art-70-7-12/par-10/item-2: 第七十条の七の九第五項 → 租税特別措置法 第七十条の七の九第五項 (Article 70-7-9, paragraph (5)), art-70-7-9/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-5
- art-70-7-12/par-10/item-2: 同条第六項 → 租税特別措置法 第七十条の七の九第六項 (Article 70-7-9, paragraph (6)), art-70-7-9/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-6
- art-70-7-12/par-10/item-2: 第六項 → 租税特別措置法 第七十条の七の十二第六項 (Article 70-7-12, paragraph (6)), art-70-7-12/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-6
- art-70-7-12/par-10/item-2: 同条第九項 → 租税特別措置法 第七十条の七の九第九項 (Article 70-7-9, paragraph (9)), art-70-7-9/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-9
- art-70-7-12/par-10/item-3: 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-70-7-12/par-10/item-3: 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-70-7-12/par-10/item-3: 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-70-7-12/par-10/item-3: 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-70-7-12/par-10/item-3: 同法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-70-7-12/par-10/item-3: 第一項 → 租税特別措置法 第七十条の七の十二第一項 (Article 70-7-12, paragraph (1)), art-70-7-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-1
- art-70-7-12/par-11: 同条第五項 → 租税特別措置法 第七十条の七の十二第五項 (Article 70-7-12, paragraph (5)), art-70-7-12/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-5
- art-70-7-12/par-11: 同条第九項 → 租税特別措置法 第七十条の七の十二第九項 (Article 70-7-12, paragraph (9)), art-70-7-12/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-9
- art-70-7-12/par-11: 第五項 → 租税特別措置法 第七十条の七の九第五項 (Article 70-7-9, paragraph (5)), art-70-7-9/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-5
- art-70-7-12/par-11: 第六項 → 租税特別措置法 第七十条の七の九第六項 (Article 70-7-9, paragraph (6)), art-70-7-9/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-6
- art-70-7-12/par-11: 第七十条の七の九第十一項 → 租税特別措置法 第七十条の七の九第十一項 (Article 70-7-9, paragraph (11)), art-70-7-9/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-11
- art-70-7-12/par-11: 同条第六項 → 租税特別措置法 第七十条の七の十二第六項 (Article 70-7-12, paragraph (6)), art-70-7-12/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-6
- art-70-7-12/par-11: 第一項 → 租税特別措置法 第七十条の七の十二第一項 (Article 70-7-12, paragraph (1)), art-70-7-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-1
- art-70-7-12/par-11: 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-70-7-12/par-11: 第九項 → 租税特別措置法 第七十条の七の九第九項 (Article 70-7-9, paragraph (9)), art-70-7-9/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-9
- art-70-7-12/par-12: 第五項 → 租税特別措置法 第七十条の七の十二第五項 (Article 70-7-12, paragraph (5)), art-70-7-12/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-5
- art-70-7-12/par-12: 第九項 → 租税特別措置法 第七十条の七の十二第九項 (Article 70-7-12, paragraph (9)), art-70-7-12/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-9
- art-70-7-12/par-12: 第七十条の七の九第十二項 → 租税特別措置法 第七十条の七の九第十二項 (Article 70-7-9, paragraph (12)), art-70-7-9/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-12
- art-70-7-12/par-12: 同条第五項 → 租税特別措置法 第七十条の七の九第五項 (Article 70-7-9, paragraph (5)), art-70-7-9/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-5
- art-70-7-12/par-12: 同条第六項 → 租税特別措置法 第七十条の七の九第六項 (Article 70-7-9, paragraph (6)), art-70-7-9/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-6
- art-70-7-12/par-12: 第六項 → 租税特別措置法 第七十条の七の十二第六項 (Article 70-7-12, paragraph (6)), art-70-7-12/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-6
- art-70-7-12/par-12: 第一項 → 租税特別措置法 第七十条の七の十二第一項 (Article 70-7-12, paragraph (1)), art-70-7-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-1
- art-70-7-12/par-12: 同条第九項 → 租税特別措置法 第七十条の七の九第九項 (Article 70-7-9, paragraph (9)), art-70-7-9/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-9
- art-70-7-12/par-12: 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-70-7-12/par-13: 第七十条の七の九第十三項 → 租税特別措置法 第七十条の七の九第十三項 (Article 70-7-9, paragraph (13)), art-70-7-9/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-13
- art-70-7-12/par-13: 第一項 → 租税特別措置法 第七十条の七の十二第一項 (Article 70-7-12, paragraph (1)), art-70-7-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-1
- art-70-7-12/par-13: 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-70-7-12/par-14: 第七十条の七の九第十四項 → 租税特別措置法 第七十条の七の九第十四項 (Article 70-7-9, paragraph (14)), art-70-7-9/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-14
- art-70-7-12/par-14: 同条第五項 → 租税特別措置法 第七十条の七の十二第五項 (Article 70-7-12, paragraph (5)), art-70-7-12/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-5
- art-70-7-12/par-14: 第五項 → 租税特別措置法 第七十条の七の九第五項 (Article 70-7-9, paragraph (5)), art-70-7-9/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-5
- art-70-7-12/par-14: 第六項 → 租税特別措置法 第七十条の七の九第六項 (Article 70-7-9, paragraph (6)), art-70-7-9/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-6
- art-70-7-12/par-14: 同条第六項 → 租税特別措置法 第七十条の七の十二第六項 (Article 70-7-12, paragraph (6)), art-70-7-12/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-6
- art-70-7-12/par-14: 第一項 → 租税特別措置法 第七十条の七の十二第一項 (Article 70-7-12, paragraph (1)), art-70-7-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-1
- art-70-7-12/par-14: 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-70-7-12/par-15: 同条第十四項 → 租税特別措置法 第七十条の七の九第十四項 (Article 70-7-9, paragraph (14)), art-70-7-9/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-14
- art-70-7-12/par-15: 第七十条の七の九第十五項 → 租税特別措置法 第七十条の七の九第十五項 (Article 70-7-9, paragraph (15)), art-70-7-9/par-15 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-15
- art-70-7-12/par-15: 前項 → 租税特別措置法 第七十条の七の十二第十四項 (Article 70-7-12, paragraph (14)), art-70-7-12/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-14
- art-70-7-12/par-15: 第七十条の七の十二第一項 → 租税特別措置法 第七十条の七の十二第一項 (Article 70-7-12, paragraph (1)), art-70-7-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-1
- art-70-7-12/par-15: 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-70-7-12/par-16: 前項 → 租税特別措置法 第七十条の七の十二第十五項 (Article 70-7-12, paragraph (15)), art-70-7-12/par-15 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-15
- art-70-7-12/par-16: 第一項 → 租税特別措置法 第七十条の七の十二第一項 (Article 70-7-12, paragraph (1)), art-70-7-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-1
- art-70-7-12/par-16: 第三項 → 租税特別措置法 第七十条の七の十二第三項 (Article 70-7-12, paragraph (3)), art-70-7-12/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-3

## Cited by

26 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 第七十条の七の九第二項第一号（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-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-2/item-1
- 租税特別措置法 第七十条の七の十一第一項（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-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-11/par-1
- 租税特別措置法 第七十条の七の十二第一項（医療法人の持分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-70-7-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-1
- 租税特別措置法 第七十条の七の十二第二項（医療法人の持分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-70-7-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-2
- 租税特別措置法 第七十条の七の十二第三項（医療法人の持分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-70-7-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-3
- 租税特別措置法 第七十条の七の十二第四項（医療法人の持分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-70-7-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-4
- 租税特別措置法 第七十条の七の十二第五項（医療法人の持分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-70-7-12/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-5
- 租税特別措置法 第七十条の七の十二第六項（医療法人の持分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-70-7-12/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-6
- 租税特別措置法 第七十条の七の十二第七項（医療法人の持分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-70-7-12/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-7
- 租税特別措置法 第七十条の七の十二第八項（医療法人の持分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-70-7-12/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-8
- 租税特別措置法 第七十条の七の十二第九項（医療法人の持分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-70-7-12/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-9
- 租税特別措置法 第七十条の七の十二第十項（医療法人の持分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-70-7-12/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-10
- 租税特別措置法 第七十条の七の十二第十項第一号（医療法人の持分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-70-7-12/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-10/item-1
- 租税特別措置法 第七十条の七の十二第十項第二号（医療法人の持分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-70-7-12/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-10/item-2
- 租税特別措置法 第七十条の七の十二第十項第三号（医療法人の持分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-70-7-12/par-10/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-10/item-3
- 租税特別措置法 第七十条の七の十二第十一項（医療法人の持分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-70-7-12/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-11
- 租税特別措置法 第七十条の七の十二第十二項（医療法人の持分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-70-7-12/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-12
- 租税特別措置法 第七十条の七の十二第十三項（医療法人の持分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-70-7-12/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-13
- 租税特別措置法 第七十条の七の十二第十四項（医療法人の持分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-70-7-12/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-14
- 租税特別措置法 第七十条の七の十二第十五項（医療法人の持分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-70-7-12/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-15
- 租税特別措置法 第七十条の七の十二第十六項（医療法人の持分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-70-7-12/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-16
- 租税特別措置法 第七十条の七の十三第一項（医療法人の持分についての相続税の税額控除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-13/par-1
- 租税特別措置法 第七十条の八の二第四項第五号（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-5 · https://japanlaw.org/l/332AC0000000026/art-70-8-2/par-4/item-5
- 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 附則第五十一条第八項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-51/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-51/par-8

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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-20261007T211206-219, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-220, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-fixes-20261008T150000, 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