# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十条の七の三 (Article 70-7-3) - 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: 第七十条の七の三 (Article 70-7-3)（非上場株式等の贈与者が死亡した場合の相続税の課税の特例） — address `art-70-7-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-70-7-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-70-7-3 - 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. --- ### 第七十条の七の三（非上場株式等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 Unlisted Shares or Similar Interests Has Died caption: machine translation, not official art-70-7-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-3 **第一項** 第七十条の七第一項の規定の適用を受ける同条第二項第三号に規定する経営承継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から第五項まで、第十一項、第十二項又は第十四項の規定による納税の猶予に係る期限が確定した場合及びその死亡の時以前に当該経営承継受贈者が死亡した場合を除く。）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、当該経営承継受贈者が当該贈与者から相続（当該経営承継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対象受贈非上場株式等（猶予中贈与税額に対応する部分に限るものとし、合併により当該対象受贈非上場株式等に係る同項の認定贈与承継会社が消滅した場合その他の財務省令で定める場合には、当該対象受贈非上場株式等に相当するものとして財務省令で定めるものとする。次条において同じ。）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対象受贈非上場株式等の価額については、当該贈与者から同項の規定の適用に係る贈与により取得をした対象受贈非上場株式等の当該贈与の時（第七十条の七第二十一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（同条第二項第五号の対象受贈非上場株式等の価額をいう。）を基礎として計算するものとする。 art-70-7-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-3/par-1 In the case where the donor relating to the successor donee prescribed in Article 70-7, paragraph (2), item (iii) 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 paragraphs (3) through (5), paragraph (11), paragraph (12) or paragraph (14) of that Article has been fixed for all of the gift tax equivalent to the amount of gift tax under a grace period, and the case where that successor donee has died at or before the time of that death), with regard to inheritance tax on the inheritance or bequest due to the death of that donor, the successor donee is deemed to have acquired from that donor by inheritance (or, in the case where the successor donee is a person other than an heir of that donor, by bequest) the covered gifted unlisted shares or similar interests to which the provisions of paragraph (1) of that Article apply (limited to the part corresponding to the amount of gift tax under a grace period, and, in the case where the certified gift succession company referred to in that paragraph relating to those covered gifted unlisted shares or similar interests has been extinguished through a merger or in any other case specified by Order of the Ministry of Finance, to be those specified by Order of the Ministry of Finance as equivalent to those covered gifted unlisted shares or similar interests; the same applies in the following Article). In this case, the value of those covered gifted unlisted shares or similar interests 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 covered gifted unlisted shares or similar interests referred to in paragraph (2), item (v) of Article 70-7), at the time of that gift (or, in the case where the provisions of paragraph (21) of that Article have been applied, on the date of the confirmation order prescribed in that paragraph), of the covered gifted unlisted shares or similar interests acquired from that donor through the gift to which the provisions of paragraph (1) of that Article apply. machine translation, not official **第二項** 第七十条の七第一項の規定の適用を受ける同条第二項第三号に規定する経営承継受贈者の同条第一項の規定の適用に係る贈与が当該経営承継受贈者に係る贈与者の同条第十五項（第三号に係る部分に限り、第七十条の七の五第十一項において準用する場合を含む。）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（同条第一項又は第七十条の七の五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第七十条の七第一項の対象受贈非上場株式等に係る認定贈与承継会社の非上場株式等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（同項又は第七十条の七の五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対する当該対象受贈非上場株式等に係る認定贈与承継会社の非上場株式等の贈与をいう。）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-70-7-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-3/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 Article 70-7, paragraph (1) apply received by the successor donee prescribed in paragraph (2), item (iii) of that Article to whom the provisions of paragraph (1) of that Article apply is a gift made by the donor relating to that successor donee to which the provisions of paragraph (15) of that Article (limited to the part relating to item (iii), and including the case where it is applied mutatis mutandis pursuant to Article 70-7-5, paragraph (11)) 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 unlisted shares or similar interests of the certified gift succession company relating to the covered gifted unlisted shares or similar interests referred to in Article 70-7, paragraph (1) to the person specified by Cabinet Order as a person who received the application of the provisions of paragraph (1) of that Article or Article 70-7-5, paragraph (1)) 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 unlisted shares or similar interests of the certified gift succession company relating to those covered gifted unlisted shares or similar interests made to the person specified by Cabinet Order as a person who received the application of the provisions of that paragraph or Article 70-7-5, paragraph (1))", 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対象受贈非上場株式等について同項（前項の規定により読み替えて適用する場合を含む。次条第一項、第五項及び第十八項において同じ。）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七の三第一項（非上場株式等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対象受贈非上場株式等を除く」とする。 art-70-7-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-3/par-3 With regard to the application of the provisions of Article 41, paragraph (2) of the Inheritance Tax Act (including the cases where it is applied mutatis mutandis pursuant to Article 48-2, paragraph (6) of that Act) in the case where the provisions of paragraph (1) (including the case where it is applied by replacing terms pursuant to the provisions of the preceding paragraph; the same applies in paragraphs (1), (5) and (18) of the following Article) apply to the covered gifted unlisted shares or similar interests 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 covered gifted unlisted shares or similar interests prescribed in Article 70-7-3, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation on Inheritance Tax Where the Donor of Unlisted Shares or Similar Interests Has Died) (including the case where it is applied by replacing terms pursuant to the provisions of paragraph (2) of that Article) that are deemed to have been acquired by inheritance or bequest pursuant to the provisions of paragraph (1) of that Article". machine translation, not official --- ## Cites - art-70-7-3/par-1: 第十一項 → 租税特別措置法 第七十条の七第十一項 (Article 70-7, paragraph (11)), art-70-7/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-11 - art-70-7-3/par-1: 第七十条の七第一項 → 租税特別措置法 第七十条の七第一項 (Article 70-7, paragraph (1)), art-70-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-1 - art-70-7-3/par-1: 第七十条の七第二十一項 → 租税特別措置法 第七十条の七第二十一項 (Article 70-7, paragraph (21)), art-70-7/par-21 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-21 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-21 - art-70-7-3/par-1: 同条第三項から第五項まで → 租税特別措置法 第七十条の七第三項 (Article 70-7, paragraph (3)), art-70-7/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-3 - art-70-7-3/par-1: 次条 → 租税特別措置法 第七十条の七の四 (Article 70-7-4), art-70-7-4 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-4 - art-70-7-3/par-1: 第十二項 → 租税特別措置法 第七十条の七第十二項 (Article 70-7, paragraph (12)), art-70-7/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-12 - art-70-7-3/par-1: 同条第二項第五号 → 租税特別措置法 第七十条の七第二項第五号 (Article 70-7, paragraph (2), item (v)), art-70-7/par-2/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-5 - art-70-7-3/par-1: 同条第三項から第五項まで → 租税特別措置法 第七十条の七第四項 (Article 70-7, paragraph (4)), art-70-7/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-4 - art-70-7-3/par-1: 同条第三項から第五項まで → 租税特別措置法 第七十条の七第五項 (Article 70-7, paragraph (5)), art-70-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-5 - art-70-7-3/par-1: 同条第二項第三号 → 租税特別措置法 第七十条の七第二項第三号 (Article 70-7, paragraph (2), item (iii)), art-70-7/par-2/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-3 - art-70-7-3/par-1: 第十四項 → 租税特別措置法 第七十条の七第十四項 (Article 70-7, paragraph (14)), art-70-7/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-14 - art-70-7-3/par-2: 同条第十五項 → 租税特別措置法 第七十条の七第十五項 (Article 70-7, paragraph (15)), art-70-7/par-15 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-15 - art-70-7-3/par-2: 前項 → 租税特別措置法 第七十条の七の三第一項 (Article 70-7-3, paragraph (1)), art-70-7-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-3/par-1 - art-70-7-3/par-2: 第七十条の七第一項 → 租税特別措置法 第七十条の七第一項 (Article 70-7, paragraph (1)), art-70-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-1 - art-70-7-3/par-2: 第三号 → 租税特別措置法 第七十条の七第十五項第三号 (Article 70-7, paragraph (15), item (iii)), art-70-7/par-15/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-15/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-15/item-3 - art-70-7-3/par-2: 第七十条の七の五第十一項 → 租税特別措置法 第七十条の七の五第十一項 (Article 70-7-5, paragraph (11)), art-70-7-5/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-11 - art-70-7-3/par-2: 同条第二項第三号 → 租税特別措置法 第七十条の七第二項第三号 (Article 70-7, paragraph (2), item (iii)), art-70-7/par-2/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-3 - art-70-7-3/par-2: 第七十条の七の五第一項 → 租税特別措置法 第七十条の七の五第一項 (Article 70-7-5, paragraph (1)), art-70-7-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-1 - art-70-7-3/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-70-7-3/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-70-7-3/par-3: 第一項 → 租税特別措置法 第七十条の七の三第一項 (Article 70-7-3, paragraph (1)), art-70-7-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-3/par-1 - art-70-7-3/par-3: 前項 → 租税特別措置法 第七十条の七の三第二項 (Article 70-7-3, paragraph (2)), art-70-7-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-3/par-2 - art-70-7-3/par-3: 次条第一項 → 租税特別措置法 第七十条の七の四第一項 (Article 70-7-4, paragraph (1)), art-70-7-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-1 - art-70-7-3/par-3: 第五項 → 租税特別措置法 第七十条の七の四第五項 (Article 70-7-4, paragraph (5)), art-70-7-4/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-5 - art-70-7-3/par-3: 第十八項 → 租税特別措置法 第七十条の七の四第十八項 (Article 70-7-4, paragraph (18)), art-70-7-4/par-18 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-18 ## Cited by 11 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第九条の七第一項（相続財産に係る株式をその発行した非上場会社に譲渡した場合のみなし配当課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-9-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-7/par-1 - 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 第七十条の七第一項（非上場株式等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/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-1 - 租税特別措置法 第七十条の七第二項第七号ロ（非上場株式等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/par-2/item-7/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-7/sub-2 - 租税特別措置法 第七十条の七の三第二項（非上場株式等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-70-7-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-3/par-2 - 租税特別措置法 第七十条の七の三第三項（非上場株式等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-70-7-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-3/par-3 - 租税特別措置法 第七十条の七の四第一項（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-1 - 租税特別措置法 第七十条の七の四第五項（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-5 - 租税特別措置法 第七十条の七の四第十八項（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-18 - 租税特別措置法 附則第八十八条第十六項（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-4291-4/art-88/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-16 - 租税特別措置法 附則第百十八条第二十四項（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-24 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-24 --- ## 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-20261007T211206-208, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-209, 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