# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十条の七の五 (Article 70-7-5)
- 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: 第七十条の七の五 (Article 70-7-5)（非上場株式等についての贈与税の納税猶予及び免除の特例） — address `art-70-7-5`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-70-7-5
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They are never merged and never substituted for one another.
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### 第七十条の七の五（非上場株式等についての贈与税の納税猶予及び免除の特例） — Special Provisions on Tax Payment Grace Period and Exemption for Gift Tax on Unlisted Shares or Similar Interests
caption: machine translation, not official
art-70-7-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-5
**第一項** 特例認定贈与承継会社の非上場株式等（議決権に制限のないものに限る。以下この項において同じ。）を有していた個人として政令で定める者（当該特例認定贈与承継会社の非上場株式等について既にこの項の規定の適用に係る贈与をしているものを除く。以下この条、第七十条の七の七及び第七十条の七の八において「特例贈与者」という。）が特例経営承継受贈者に当該特例認定贈与承継会社の非上場株式等の贈与（平成三十年一月一日から令和九年十二月三十一日までの間の最初のこの項の規定の適用に係る贈与及び当該贈与の日から特例経営贈与承継期間の末日までの間に贈与税の申告書（相続税法第二十八条第一項の規定による期限内申告書をいう。以下この条において同じ。）の提出期限（第六十九条の八第三項の規定又は国税通則法第十条若しくは第十一条の規定により当該提出期限が延長された場合には、当該延長前の提出期限）が到来する贈与に限る。）をした場合において、当該贈与が次の各号に掲げる場合の区分に応じ当該各号に定める贈与であるときは、当該特例経営承継受贈者の当該贈与の日の属する年分の贈与税で贈与税の申告書の提出により納付すべきものの額のうち、当該非上場株式等で当該贈与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（以下この条、第七十条の七の七及び第七十条の七の八において「特例対象受贈非上場株式等」という。）に係る納税猶予分の贈与税額に相当する贈与税については、政令で定めるところにより当該年分の贈与税の申告書の提出期限までに当該納税猶予分の贈与税額に相当する担保を提供した場合に限り、相続税法第三十三条の規定にかかわらず、当該特例贈与者（特例対象受贈非上場株式等の全部又は一部が当該特例贈与者の第七十条の七第十五項（第三号に係る部分に限り、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ものである場合における当該特例対象受贈非上場株式等に係る納税猶予分の贈与税額に相当する贈与税については、この項又は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当該特例対象受贈非上場株式等に係る特例認定贈与承継会社の非上場株式等の贈与をした者。次項第七号及び第十四項並びに第十一項において準用する同条第十五項において同じ。）の死亡の日まで、その納税を猶予する。
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
In the case where a person specified by Cabinet Order as an individual who held unlisted shares or similar interests of a special certified gift succession company (limited to those with no restriction on voting rights; the same applies hereinafter in this paragraph) (excluding a person who has already made a gift to which the provisions of this paragraph apply with regard to the unlisted shares or similar interests of that special certified gift succession company; referred to as a "special donor" hereinafter in this Article and in Articles 70-7-7 and 70-7-8) has made a gift of unlisted shares or similar interests of that special certified gift succession company to a special business successor donee (limited to the first gift to which the provisions of this paragraph apply made during the period from January 1, 2018 to December 31, 2027, and a gift for which the due date for filing the gift tax return (meaning a return filed by the due date under the provisions of Article 28, paragraph (1) of the Inheritance Tax Act; the same applies hereinafter in this Article) (or, in the case where that due date for filing has been extended under the provisions of Article 69-8, paragraph (3) or Article 10 or Article 11 of the Act on General Rules for National Taxes, the due date for filing before that extension) arrives during the period from the day of that gift until the last day of the special business gift succession period), if that gift is the gift specified in the relevant item according to the category of the cases listed in the following items, then, with regard to the gift tax equivalent to the gift tax subject to deferral relating to those unlisted shares or similar interests for which the gift tax return states that the special business successor donee seeks the application of the provisions of this paragraph (referred to as "special eligible gifted unlisted shares or similar interests" hereinafter in this Article and in Articles 70-7-7 and 70-7-8), out of the amount of gift tax for the year that includes the day of that gift payable by that special business successor donee upon filing the gift tax return, notwithstanding the provisions of Article 33 of the Inheritance Tax Act, payment of that tax is deferred until the date of death of that special donor (or, with regard to the gift tax equivalent to the gift tax subject to deferral relating to special eligible gifted unlisted shares or similar interests in the case where all or part of those special eligible gifted unlisted shares or similar interests are those to which the provisions of Article 70-7, paragraph (15) (limited to the part relating to item (iii), and including the case where it is applied mutatis mutandis pursuant to paragraph (11)) apply with regard to that special donor, the person who made a gift of unlisted shares or similar interests of the special certified gift succession company relating to those special eligible gifted unlisted shares or similar interests to the person specified by Cabinet Order as a person who received the application of the provisions of this paragraph or paragraph (1) of that Article; the same applies in item (vii) of the following paragraph, in paragraph (14), and in paragraph (15) of that Article as applied mutatis mutandis pursuant to paragraph (11)), only in the case where security equivalent to that gift tax subject to deferral has been provided by the due date for filing the gift tax return for that year pursuant to the provisions of Cabinet Order:
machine translation, not official
**一** 特例経営承継受贈者が一人である場合 次に掲げる贈与の場合の区分に応じそれぞれ次に定める贈与
art-70-7-5/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-1/item-1
in the case where there is one special business successor donee: the gift specified below according to the category of the following gifts:
machine translation, not official
**イ** 当該贈与の直前において、当該特例贈与者が有していた当該特例認定贈与承継会社の非上場株式等の数又は金額が、当該特例認定贈与承継会社の発行済株式又は出資（議決権に制限のない株式等（株式又は出資をいう。以下この条において同じ。）に限る。次号において同じ。）の総数又は総額の三分の二から当該特例経営承継受贈者が有していた当該特例認定贈与承継会社の非上場株式等の数又は金額を控除した残数又は残額以上の場合 当該控除した残数又は残額以上の数又は金額に相当する非上場株式等の贈与
art-70-7-5/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-1/item-1/sub-1
in the case where, immediately before that gift, the number or amount of unlisted shares or similar interests of that special certified gift succession company held by that special donor is equal to or more than the number or amount remaining after deducting the number or amount of unlisted shares or similar interests of that special certified gift succession company held by that special business successor donee from two-thirds of the total number or total amount of the issued shares of or capital contributions to that special certified gift succession company (limited to shares, etc. (meaning shares or capital contributions; the same applies hereinafter in this Article) with no restriction on voting rights; the same applies in the following item): a gift of unlisted shares or similar interests in a number or amount equal to or more than the number or amount remaining after that deduction;
machine translation, not official
**ロ** イに掲げる場合以外の場合 当該特例贈与者が当該贈与の直前において有していた当該特例認定贈与承継会社の非上場株式等の全ての贈与
art-70-7-5/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-1/item-1/sub-2
in a case other than the case listed in (a): a gift of all of the unlisted shares or similar interests of that special certified gift succession company held by that special donor immediately before that gift;
machine translation, not official
**二** 特例経営承継受贈者が二人又は三人である場合 当該贈与後におけるいずれの特例経営承継受贈者の有する当該特例認定贈与承継会社の非上場株式等の数又は金額が当該特例認定贈与承継会社の発行済株式又は出資の総数又は総額の十分の一以上となる贈与であつて、かつ、いずれの特例経営承継受贈者の有する当該特例認定贈与承継会社の非上場株式等の数又は金額が当該特例贈与者の有する当該特例認定贈与承継会社の非上場株式等の数又は金額を上回る贈与
art-70-7-5/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-1/item-2
in the case where there are two or three special business successor donees: a gift as a result of which the number or amount of unlisted shares or similar interests of that special certified gift succession company held by each special business successor donee after that gift is one-tenth or more of the total number or total amount of the issued shares of or capital contributions to that special certified gift succession company, and as a result of which the number or amount of unlisted shares or similar interests of that special certified gift succession company held by each special business successor donee exceeds the number or amount of unlisted shares or similar interests of that special certified gift succession company held by that special donor.
machine translation, not official
**第二項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-70-7-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 特例認定贈与承継会社 中小企業における経営の承継の円滑化に関する法律第二条に規定する中小企業者のうち特例円滑化法認定を受けた会社（合併により当該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、当該会社に相当するものとして財務省令で定めるもの）で、前項の規定の適用に係る贈与の時において、次に掲げる要件の全てを満たすものをいう。
art-70-7-5/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-1
special certified gift succession company: a company that has obtained the special certification for business succession out of the small and medium sized enterprises prescribed in Article 2 of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises (or, in the case where that company has been extinguished through a merger or in any other case specified by Order of the Ministry of Finance, the company specified by Order of the Ministry of Finance as equivalent to that company) that, at the time of the gift to which the provisions of the preceding paragraph apply, satisfies all of the following requirements:
machine translation, not official
**イ** 当該会社の常時使用従業員（常時使用する従業員として財務省令で定めるものをいう。ホにおいて同じ。）の数が一人以上であること。
art-70-7-5/par-2/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-1/sub-1
the number of regular employees (meaning those specified by Order of the Ministry of Finance as employees who are regularly employed; the same applies in (e)) of the company is one or more;
machine translation, not official
**ロ** 当該会社が、資産保有型会社又は資産運用型会社のうち政令で定めるものに該当しないこと。
art-70-7-5/par-2/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-1/sub-2
the company does not fall under an asset-holding company or asset-management company that is specified by Cabinet Order;
machine translation, not official
**ハ** 当該会社（ハにおいて「特定会社」という。）の株式等及び特別関係会社（当該特定会社と政令で定める特別の関係がある会社をいう。以下この項において同じ。）のうち当該特定会社と密接な関係を有する会社として政令で定める会社（ニにおいて「特定特別関係会社」という。）の株式等が、非上場株式等に該当すること。
art-70-7-5/par-2/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-1/sub-3
the shares, etc. of the company (referred to as the "specified company" in (c)) and the shares, etc. of a company specified by Cabinet Order as a company having a close relationship with the specified company out of its specially related companies (meaning companies having a special relationship specified by Cabinet Order with the specified company; the same applies hereinafter in this paragraph) (referred to as a "specified specially related company" in (d)) fall under unlisted shares or similar interests;
machine translation, not official
**ニ** 当該会社及び特定特別関係会社が、第七十条の七第二項第一号ニに規定する風俗営業会社に該当しないこと。
art-70-7-5/par-2/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-1/sub-4
neither the company nor its specified specially related companies fall under a sex-related business company prescribed in Article 70-7, paragraph (2), item (i), (d);
machine translation, not official
**ホ** 当該会社の特別関係会社が会社法第二条第二号に規定する外国会社に該当する場合（当該会社又は当該会社との間に会社が他の法人の発行済株式若しくは出資（当該他の法人が有する自己の株式等を除く。）の総数若しくは総額の百分の五十を超える数若しくは金額の株式等を直接若しくは間接に保有する関係として政令で定める関係（第八号イ、次条及び第七十条の七の八第二項において「支配関係」という。）がある法人が当該特別関係会社の株式等を有する場合に限る。）にあつては、当該会社の常時使用従業員の数が五人以上であること。
art-70-7-5/par-2/item-1/sub-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-1/sub-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-1/sub-5
in the case where a specially related company of the company falls under a foreign company prescribed in Article 2, item (ii) of the Companies Act (limited to the case where the company, or a corporation with which the company has a relationship specified by Cabinet Order as a relationship in which a company directly or indirectly holds shares, etc. in a number or amount exceeding 50 percent of the total number or total amount of the issued shares of or capital contributions to another corporation (excluding its own shares, etc. held by that other corporation) (referred to as a "controlling relationship" in item (viii), (a), the following Article and Article 70-7-8, paragraph (2)), holds shares, etc. of that specially related company), the number of regular employees of the company is five or more;
machine translation, not official
**ヘ** イからホまでに掲げるもののほか、会社の円滑な事業の運営を確保するために必要とされる要件として政令で定めるものを備えているものであること。
art-70-7-5/par-2/item-1/sub-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-1/sub-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-1/sub-6
beyond what is listed in (a) through (e), the company satisfies the requirements specified by Cabinet Order as those necessary for ensuring the smooth operation of the business of a company;
machine translation, not official
**二** 特例円滑化法認定 中小企業における経営の承継の円滑化に関する法律第十二条第一項（同項第一号に係るものとして財務省令で定めるものに限る。）の経済産業大臣（同法第十七条の規定に基づく政令の規定により都道府県知事が行うこととされている場合にあつては、当該都道府県知事）の認定をいう。
art-70-7-5/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-2
special certification for business succession: the certification by the Minister of Economy, Trade and Industry (or, in the case where it is to be made by a prefectural governor pursuant to the provisions of a Cabinet Order based on the provisions of Article 17 of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises, that prefectural governor) referred to in Article 12, paragraph (1) of that Act (limited to the certification specified by Order of the Ministry of Finance as relating to item (i) of that paragraph);
machine translation, not official
**三** 資産保有型会社 第七十条の七第二項第八号に定める会社をいう。
art-70-7-5/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-3
asset-holding company: the company specified in Article 70-7, paragraph (2), item (viii);
machine translation, not official
**四** 資産運用型会社 第七十条の七第二項第九号に定める会社をいう。
art-70-7-5/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-4
asset-management company: the company specified in Article 70-7, paragraph (2), item (ix);
machine translation, not official
**五** 非上場株式等 第七十条の七第二項第二号に定める株式等をいう。
art-70-7-5/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-5
unlisted shares or similar interests: the shares, etc. specified in Article 70-7, paragraph (2), item (ii);
machine translation, not official
**六** 特例経営承継受贈者 特例贈与者から前項の規定の適用に係る贈与により特例認定贈与承継会社の非上場株式等の取得をした個人で、次に掲げる要件の全てを満たす者（その者が二人又は三人以上ある場合には、当該特例認定贈与承継会社が定めた二人又は三人までに限る。）をいう。
art-70-7-5/par-2/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-6
special business successor donee: an individual who has acquired unlisted shares or similar interests of a special certified gift succession company from a special donor through the gift to which the provisions of the preceding paragraph apply and who satisfies all of the following requirements (where there are two, or three or more, such individuals, limited to up to two or three individuals determined by that special certified gift succession company):
machine translation, not official
**イ** 当該個人が、当該贈与の日において十八歳以上であること。
art-70-7-5/par-2/item-6/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-6/sub-1
the individual is 18 years of age or older on the day of that gift;
machine translation, not official
**ロ** 当該個人が、当該贈与の時において、当該特例認定贈与承継会社の代表権（制限が加えられた代表権を除く。次条及び第七十条の七の八において同じ。）を有していること。
art-70-7-5/par-2/item-6/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-6/sub-2
the individual holds, at the time of that gift, the authority of representation (excluding authority of representation that has been restricted; the same applies in the following Article and Article 70-7-8) of that special certified gift succession company;
machine translation, not official
**ハ** 当該贈与の時において、当該個人及び当該個人と政令で定める特別の関係がある者の有する当該特例認定贈与承継会社の非上場株式等に係る議決権の数の合計が、当該特例認定贈与承継会社に係る総株主等議決権数（総株主（株主総会において決議をすることができる事項の全部につき議決権を行使することができない株主を除く。）又は総社員の議決権の数をいう。ニ（２）、次条及び第七十条の七の八において同じ。）の百分の五十を超える数であること。
art-70-7-5/par-2/item-6/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-6/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-6/sub-3
at the time of that gift, the total number of voting rights pertaining to the unlisted shares or similar interests of that special certified gift succession company held by the individual and persons having a special relationship specified by Cabinet Order with the individual exceeds 50 percent of the total number of voting rights of all shareholders, etc. (meaning the number of voting rights of all shareholders (excluding shareholders who may not exercise voting rights with regard to any of the matters that may be resolved at a shareholders meeting) or of all members; the same applies in (d), 2., the following Article and Article 70-7-8) of that special certified gift succession company;
machine translation, not official
**ニ** 次に掲げる場合の区分に応じそれぞれ次に定める要件を満たしていること。
art-70-7-5/par-2/item-6/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-6/sub-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-6/sub-4
the individual satisfies the requirements specified below according to the category of the following cases:
machine translation, not official
**（１）** 当該個人が一人の場合 当該贈与の時において、当該個人が有する当該特例認定贈与承継会社の非上場株式等に係る議決権の数が、当該個人とハに規定する政令で定める特別の関係がある者のうちいずれの者（当該個人以外の前項、次条第一項又は第七十条の七の八第一項の規定の適用を受ける者を除く。（２）において同じ。）が有する当該特例認定贈与承継会社の非上場株式等に係る議決権の数をも下回らないこと。
art-70-7-5/par-2/item-6/sub-4/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-6/sub-4/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-6/sub-4/sub2-1
in the case where there is one such individual: at the time of that gift, the number of voting rights pertaining to the unlisted shares or similar interests of that special certified gift succession company held by the individual is not less than the number of voting rights pertaining to the unlisted shares or similar interests of that special certified gift succession company held by any of the persons having the special relationship specified by Cabinet Order prescribed in (c) with the individual (excluding persons, other than the individual, to whom the provisions of the preceding paragraph, paragraph (1) of the following Article or Article 70-7-8, paragraph (1) apply; the same applies in 2.);
machine translation, not official
**（２）** 当該個人が二人又は三人の場合 当該贈与の時において、当該個人が有する当該特例認定贈与承継会社の非上場株式等に係る議決権の数が、当該特例認定贈与承継会社の総株主等議決権数の百分の十以上であること及び当該個人とハに規定する政令で定める特別の関係がある者のうちいずれの者が有する当該特例認定贈与承継会社の非上場株式等に係る議決権の数をも下回らないこと。
art-70-7-5/par-2/item-6/sub-4/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-6/sub-4/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-6/sub-4/sub2-2
in the case where there are two or three such individuals: at the time of that gift, the number of voting rights pertaining to the unlisted shares or similar interests of that special certified gift succession company held by the individual is 10 percent or more of the total number of voting rights of all shareholders, etc. of that special certified gift succession company, and is not less than the number of voting rights pertaining to the unlisted shares or similar interests of that special certified gift succession company held by any of the persons having the special relationship specified by Cabinet Order prescribed in (c) with the individual;
machine translation, not official
**ホ** 当該個人が、当該贈与の時から当該贈与の日の属する年分の贈与税の申告書の提出期限（当該提出期限前に当該個人が死亡した場合には、その死亡の日）まで引き続き当該贈与により取得をした当該特例認定贈与承継会社の特例対象受贈非上場株式等の全てを有していること。
art-70-7-5/par-2/item-6/sub-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-6/sub-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-6/sub-5
the individual has continuously held, from the time of that gift until the due date for filing the gift tax return for the year that includes the day of that gift (or, in the case where the individual has died before that due date for filing, the date of that death), all of the special eligible gifted unlisted shares or similar interests of that special certified gift succession company acquired through that gift;
machine translation, not official
**ヘ** 当該個人が、当該贈与の直前において当該特例認定贈与承継会社の役員その他の地位として財務省令で定めるものを有していること。
art-70-7-5/par-2/item-6/sub-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-6/sub-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-6/sub-6
the individual holds, immediately before that gift, the position of officer of that special certified gift succession company or any other position specified by Order of the Ministry of Finance;
machine translation, not official
**ト** 当該個人が、当該特例認定贈与承継会社の非上場株式等について第七十条の七第一項、第七十条の七の二第一項又は前条第一項の規定の適用を受けていないこと。
art-70-7-5/par-2/item-6/sub-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-6/sub-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-6/sub-7
the individual has not received the application of the provisions of Article 70-7, paragraph (1), Article 70-7-2, paragraph (1) or paragraph (1) of the preceding Article with regard to the unlisted shares or similar interests of that special certified gift succession company;
machine translation, not official
**チ** 当該個人が、当該特例認定贈与承継会社の経営を確実に承継すると認められる要件として財務省令で定めるものを満たしていること。
art-70-7-5/par-2/item-6/sub-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-6/sub-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-6/sub-8
the individual satisfies the requirements specified by Order of the Ministry of Finance as requirements by which the individual is found to reliably succeed to the management of that special certified gift succession company;
machine translation, not official
**七** 特例経営贈与承継期間 前項の規定の適用に係る贈与の日の属する年分の贈与税の申告書の提出期限の翌日から次に掲げる日のいずれか早い日又は同項の規定の適用を受ける特例経営承継受贈者若しくは当該特例経営承継受贈者に係る特例贈与者の死亡の日の前日のいずれか早い日までの期間をいう。
art-70-7-5/par-2/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-7
special business gift succession period: the period from the day following the due date for filing the gift tax return for the year that includes the day of the gift to which the provisions of the preceding paragraph apply until the earlier of the following days or the day before the date of death of the special business successor donee to whom the provisions of that paragraph apply or of the special donor relating to that special business successor donee, whichever is earlier:
machine translation, not official
**イ** 当該特例経営承継受贈者の最初の前項の規定の適用に係る贈与の日の属する年分の贈与税の申告書の提出期限の翌日以後五年を経過する日
art-70-7-5/par-2/item-7/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-7/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-7/sub-1
the day on which five years have elapsed on or after the day following the due date for filing the gift tax return for the year that includes the day of the first gift of that special business successor donee to which the provisions of the preceding paragraph apply;
machine translation, not official
**ロ** 当該特例経営承継受贈者の最初の次条第一項の規定の適用に係る相続に係る同項に規定する相続税の申告書の提出期限の翌日以後五年を経過する日
art-70-7-5/par-2/item-7/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-7/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-7/sub-2
the day on which five years have elapsed on or after the day following the due date for filing the inheritance tax return prescribed in paragraph (1) of the following Article for the first inheritance of that special business successor donee to which the provisions of that paragraph apply;
machine translation, not official
**八** 納税猶予分の贈与税額 次のイ又はロに掲げる場合の区分に応じイ又はロに定める金額をいう。
art-70-7-5/par-2/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-8
gift tax subject to deferral: the amount specified in (a) or (b) according to the category of the cases listed in (a) or (b) below:
machine translation, not official
**イ** ロに掲げる場合以外の場合 前項の規定の適用に係る特例対象受贈非上場株式等の価額（当該特例対象受贈非上場株式等に係る特例認定贈与承継会社又は当該特例認定贈与承継会社の特別関係会社であつて当該特例認定贈与承継会社との間に支配関係がある法人（イにおいて「特例認定贈与承継会社等」という。）が会社法第二条第二号に規定する外国会社（当該特例認定贈与承継会社の特別関係会社に該当するものに限る。）その他政令で定める法人の株式等（投資信託及び投資法人に関する法律第二条第十四項に規定する投資口を含む。イにおいて同じ。）を有する場合には、当該特例認定贈与承継会社等が当該株式等を有していなかつたものとして計算した価額。ロにおいて同じ。）を前項の特例経営承継受贈者に係るその年分の贈与税の課税価格とみなして、相続税法第二十一条の五及び第二十一条の七の規定（第七十条の二の四及び第七十条の二の五の規定を含む。）を適用して計算した金額
art-70-7-5/par-2/item-8/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-8/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-8/sub-1
in a case other than the case listed in (b): the amount calculated by applying the provisions of Article 21-5 and Article 21-7 of the Inheritance Tax Act (including the provisions of Article 70-2-4 and Article 70-2-5) and deeming the value of the special eligible gifted unlisted shares or similar interests to which the provisions of the preceding paragraph apply (or, in the case where the special certified gift succession company relating to those special eligible gifted unlisted shares or similar interests or a specially related company of that special certified gift succession company that is a corporation having a controlling relationship with that special certified gift succession company (referred to as a "special certified gift succession company, etc." in (a)) holds shares, etc. (including investment units prescribed in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations; the same applies in (a)) of a foreign company prescribed in Article 2, item (ii) of the Companies Act (limited to one that falls under a specially related company of that special certified gift succession company) or of any other corporation specified by Cabinet Order, the value calculated on the assumption that that special certified gift succession company, etc. did not hold those shares, etc.; the same applies in (b)) to be the taxable value of gift tax for that year relating to the special business successor donee referred to in the preceding paragraph;
machine translation, not official
**ロ** 前項の規定の適用に係る特例対象受贈非上場株式等が相続税法第二十一条の九第三項（第七十条の二の六第一項、第七十条の二の七第一項（第七十条の二の八において準用する場合を含む。）又は第七十条の三第一項において準用する場合を含む。）の規定の適用を受けるものである場合 当該特例対象受贈非上場株式等の価額を前項の特例経営承継受贈者に係るその年分の贈与税の課税価格とみなして、同法第二十一条の十一の二から第二十一条の十三までの規定（第七十条の三の二の規定を含む。）を適用して計算した金額
art-70-7-5/par-2/item-8/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-8/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-8/sub-2
in the case where the special eligible gifted unlisted shares or similar interests to which the provisions of the preceding paragraph apply are those to which the provisions of Article 21-9, paragraph (3) of the Inheritance Tax Act (including the cases where it is applied mutatis mutandis pursuant to Article 70-2-6, paragraph (1), Article 70-2-7, paragraph (1) (including the case where it is applied mutatis mutandis pursuant to Article 70-2-8) or Article 70-3, paragraph (1)) apply: the amount calculated by applying the provisions of Article 21-11-2 through Article 21-13 of that Act (including the provisions of Article 70-3-2) and deeming the value of those special eligible gifted unlisted shares or similar interests to be the taxable value of gift tax for that year relating to the special business successor donee referred to in the preceding paragraph;
machine translation, not official
**九** 経営贈与報告基準日 次のイ又はロに掲げる期間の区分に応じイ又はロに定める日をいう。
art-70-7-5/par-2/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-9
base date for management reports for a gift: the day specified in (a) or (b) according to the category of periods listed in (a) or (b) below:
machine translation, not official
**イ** 特例経営贈与承継期間 前項の規定の適用に係る贈与の日の属する年分の贈与税の申告書の提出期限（特例経営承継受贈者が同項の規定の適用を受ける前に同項の特例対象受贈非上場株式等に係る特例認定贈与承継会社の非上場株式等について次条第一項の規定の適用を受けている場合には、同項に規定する相続税の申告書の提出期限）の翌日から一年を経過するごとの日（第六項において「第一種贈与基準日」という。）
art-70-7-5/par-2/item-9/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-9/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-9/sub-1
the special business gift succession period: each day on which one year elapses from the day following the due date for filing the gift tax return for the year that includes the day of the gift to which the provisions of the preceding paragraph apply (or, in the case where the special business successor donee has received the application of the provisions of paragraph (1) of the following Article with regard to unlisted shares or similar interests of the special certified gift succession company relating to the special eligible gifted unlisted shares or similar interests referred to in the preceding paragraph before receiving the application of the provisions of that paragraph, the due date for filing the inheritance tax return prescribed in paragraph (1) of the following Article) (referred to as a "type 1 gift base date" in paragraph (6));
machine translation, not official
**ロ** 特例経営贈与承継期間の末日の翌日から納税猶予分の贈与税額（既に次項において準用する第七十条の七第四項又は第五項の規定の適用があつた場合には、これらの規定の適用があつた特例対象受贈非上場株式等の価額に対応する部分の額として政令で定めるところにより計算した金額を除く。以下この条及び第七十条の七の七第一項において「猶予中贈与税額」という。）に相当する贈与税の全部につき前項、次項において準用する第七十条の七第三項から第五項まで、第八項において準用する同条第十一項、第九項において準用する同条第十二項又は第十項において準用する同条第十四項の規定による納税の猶予に係る期限が確定する日までの期間 当該末日の翌日から三年を経過するごとの日（第六項において「第二種贈与基準日」という。）
art-70-7-5/par-2/item-9/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-9/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-9/sub-2
the period from the day following the last day of the special business gift succession period until the day on which the deadline of the tax payment grace period under the provisions of the preceding paragraph, Article 70-7, paragraphs (3) through (5) as applied mutatis mutandis pursuant to the following paragraph, paragraph (11) of that Article as applied mutatis mutandis pursuant to paragraph (8), paragraph (12) of that Article as applied mutatis mutandis pursuant to paragraph (9), or paragraph (14) of that Article as applied mutatis mutandis pursuant to paragraph (10) is fixed for all of the gift tax equivalent to the gift tax subject to deferral (or, in the case where the provisions of Article 70-7, paragraph (4) or (5) as applied mutatis mutandis pursuant to the following paragraph have already been applied, excluding the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the value of the special eligible gifted unlisted shares or similar interests to which those provisions have been applied; referred to as the "amount of gift tax under a grace period" hereinafter in this Article and in Article 70-7-7, paragraph (1)): each day on which three years elapse from the day following that last day (referred to as a "type 2 gift base date" in paragraph (6)).
machine translation, not official
**第三項** 第七十条の七第三項（第二号を除く。）、第四項及び第五項の規定は、第一項の規定による納税の猶予に係る期限の確定について準用する。この場合において、同条第三項第三号中「につき第一項」とあるのは「につき第七十条の七第一項」と、同項第四号中「いずれかの者」とあるのは「いずれかの者（当該特例経営承継受贈者以外の特例経営承継受贈者、第七十条の七の六第一項の規定の適用を受ける同条第二項第七号に規定する特例経営承継相続人等及び第七十条の七の八第一項の規定の適用を受ける同条第二項第一号に規定する特例経営相続承継受贈者を除く。）」と、同条第四項の表の第一号の上欄中「につき第一項」とあるのは「につき第七十条の七第一項」と読み替えるものとする。
art-70-7-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-3
The provisions of Article 70-7, paragraph (3) (excluding item (ii)), paragraph (4) and paragraph (5) apply mutatis mutandis to the fixing of the deadline of the tax payment grace period under the provisions of paragraph (1). In this case, the phrase "paragraph (1) or Article 70-7-5, paragraph (1)" in item (iii) of paragraph (3) of that Article is deemed to be replaced with "Article 70-7, paragraph (1) or Article 70-7-5, paragraph (1)", the phrase "any of the persons" in item (iv) of that paragraph with "any of the persons (excluding special business successor donees other than that special business successor donee, special business successor heirs, etc. prescribed in Article 70-7-6, paragraph (2), item (vii) to whom the provisions of paragraph (1) of that Article apply, and special business successor donees upon inheritance prescribed in Article 70-7-8, paragraph (2), item (i) to whom the provisions of paragraph (1) of that Article apply)", and the phrase "paragraph (1) or Article 70-7-5, paragraph (1)" in the left-hand column of item (i) of the table in paragraph (4) of that Article with "Article 70-7, paragraph (1) or Article 70-7-5, paragraph (1)".
machine translation, not official
**第四項** 第七十条の七第六項の規定は、第一項の規定の適用を受けようとする特例経営承継受贈者が納税猶予分の贈与税額につき特例対象受贈非上場株式等（合併により当該特例対象受贈非上場株式等に係る特例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、当該特例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。以下この条において同じ。）の全てを担保として提供した場合について準用する。
art-70-7-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-4
The provisions of Article 70-7, paragraph (6) apply mutatis mutandis in the case where a special business successor donee seeking the application of the provisions of paragraph (1) has provided, as security for the gift tax subject to deferral, all of the special eligible gifted unlisted shares or similar interests (or, in the case where the special certified gift succession company relating to those special eligible 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, those specified by Order of the Ministry of Finance as equivalent to those special eligible gifted unlisted shares or similar interests; the same applies hereinafter in this Article).
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特例経営承継受贈者のその特例贈与者から贈与により取得をした非上場株式等に係る贈与税の申告書に、当該非上場株式等の全部若しくは一部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非上場株式等の明細及び納税猶予分の贈与税額の計算に関する明細その他財務省令で定める事項を記載した書類の添付がない場合には、適用しない。
art-70-7-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-5
The provisions of paragraph (1) do not apply in the case where the gift tax return relating to the unlisted shares or similar interests acquired through a gift from the special donor by the special business successor donee seeking the application of the provisions of that paragraph does not state that the special business successor donee seeks the application of the provisions of that paragraph with regard to all or part of those unlisted shares or similar interests, or where a document stating the details of those unlisted shares or similar interests, details of the calculation of the gift tax subject to deferral and other matters specified by Order of the Ministry of Finance is not attached to it.
machine translation, not official
**第六項** 第一項の規定の適用を受ける特例経営承継受贈者は、同項の規定の適用に係る贈与の日の属する年分の贈与税の申告書の提出期限の翌日から猶予中贈与税額に相当する贈与税の全部につき同項、第三項において準用する第七十条の七第三項から第五項まで、第八項において準用する同条第十一項、第九項において準用する同条第十二項又は第十項において準用する同条第十四項の規定による納税の猶予に係る期限が確定する日までの間に経営贈与報告基準日が存する場合には、届出期限（第一種贈与基準日の翌日から五月を経過する日及び第二種贈与基準日の翌日から三月を経過する日をいう。第八項及び第二十一項において同じ。）までに、政令で定めるところにより引き続いて第一項の規定の適用を受けたい旨及び同項の特例対象受贈非上場株式等に係る特例認定贈与承継会社の経営に関する事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。
art-70-7-5/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-6
The special business successor donee to whom the provisions of paragraph (1) apply must, if there is a base date for management reports for a gift during the period from the day following the due date for filing the gift tax return for the year that includes the day of the gift to which the provisions of that paragraph apply until the day on which the deadline of the tax payment grace period under the provisions of that paragraph, Article 70-7, paragraphs (3) through (5) as applied mutatis mutandis pursuant to paragraph (3) of this Article, paragraph (11) of that Article as applied mutatis mutandis pursuant to paragraph (8), paragraph (12) of that Article as applied mutatis mutandis pursuant to paragraph (9), or paragraph (14) of that Article as applied mutatis mutandis pursuant to paragraph (10) is fixed for all of the gift tax equivalent to the amount of gift tax under a grace period, submit to the district director with jurisdiction over the place for tax payment, by the notification deadline (meaning the day on which five months have elapsed from the day following a type 1 gift base date and the day on which three months have elapsed from the day following a type 2 gift base date; the same applies in paragraphs (8) and (21)), pursuant to the provisions of Cabinet Order, a written notification stating that the special business successor donee wishes to continue to receive the application of the provisions of paragraph (1) and matters concerning the management of the special certified gift succession company relating to the special eligible gifted unlisted shares or similar interests referred to in that paragraph.
machine translation, not official
**第七項** 第七十条の七第十項の規定は、猶予中贈与税額に相当する贈与税並びに当該贈与税に係る利子税及び延滞税の徴収を目的とする国の権利の時効について準用する。
art-70-7-5/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-7
The provisions of Article 70-7, paragraph (10) apply mutatis mutandis to the prescription of the national government's right to collect the gift tax equivalent to the amount of gift tax under a grace period and the interest tax and delinquent tax relating to that gift tax.
machine translation, not official
**第八項** 第七十条の七第十一項の規定は、第六項の届出書が届出期限までに納税地の所轄税務署長に提出されない場合について準用する。
art-70-7-5/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-8
The provisions of Article 70-7, paragraph (11) apply mutatis mutandis in the case where the written notification referred to in paragraph (6) is not submitted to the district director with jurisdiction over the place for tax payment by the notification deadline.
machine translation, not official
**第九項** 第七十条の七第十二項の規定は、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。
art-70-7-5/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-9
The provisions of Article 70-7, paragraph (12) apply mutatis mutandis to the acceleration of the deadline of the tax payment grace period under the provisions of paragraph (1).
machine translation, not official
**第十項** 第七十条の七第十三項及び第十四項の規定は、特例経営承継受贈者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準用する。この場合において、同条第十三項第九号中「又は第二十一項」とあるのは「若しくは第二十一項又は第七十条の七の五第十二項から第十四項まで」と、同条第十四項中「経営承継受贈者」とあるのは「特例経営承継受贈者」と、「贈与者」とあるのは「特例贈与者」と、「第七十条の七第二項第一号」とあるのは「第七十条の七の五第二項第一号」と、「免除）」とあるのは「免除の特例）」と、「認定贈与承継会社」とあるのは「特例認定贈与承継会社」と、「」と、「株主」とあるのは「又は同項第六号に規定する特例経営承継受贈者」と、「株主」と、「同条第一項の」とあるのは「当該」と、「同項」とあるのは「同条第一項」と、「定める」」とあるのは「定め、若しくは当該贈与税の免除を取り消す」」と、「第七十条の七第一項の」とあるのは「第七十条の七の五第一項の」と、「第七十条の七の」とあるのは「第七十条の七の五の」と読み替えるものとする。
art-70-7-5/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-10
The provisions of Article 70-7, paragraphs (13) and (14) apply mutatis mutandis 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 a special business successor donee seeks the application of the provisions of paragraph (1) or a tax payment grace period has been granted under the provisions of that paragraph. In this case, the phrase "or paragraph (21)" in item (ix) of paragraph (13) of that Article is deemed to be replaced with "or paragraph (21), or Article 70-7-5, paragraphs (12) through (14)"; and in paragraph (14) of that Article, the term "successor donee" with "special business successor donee", the term "donor" with "special donor", the phrase "Article 70-7, paragraph (2), item (i)" with "Article 70-7-5, paragraph (2), item (i)", the phrase "(Tax Payment Grace Period and Exemption for Gift Tax on Unlisted Shares or Similar Interests)" with "(Special Provisions on Tax Payment Grace Period and Exemption for Gift Tax on Unlisted Shares or Similar Interests)", the term "certified gift succession company" with "special certified gift succession company", the words "', the phrase 'its shareholders" with " or the special business successor donee prescribed in item (vi) of that paragraph', the phrase 'its shareholders", the phrase "referred to in paragraph (1) of that Article" with "that", the phrase "that paragraph" with "paragraph (1) of that Article", the phrase "determine the gift tax under the tax payment grace period to be exempted" with "determine the gift tax under the tax payment grace period to be exempted, or rescind the exemption from that gift tax", the phrase "Article 70-7, paragraph (1)" with "Article 70-7-5, paragraph (1)", and the phrase "Article 70-7" with "Article 70-7-5".
machine translation, not official
**第十一項** 第七十条の七第十五項から第二十項までの規定は、第一項の規定により納税の猶予がされた贈与税の免除について準用する。この場合において、同条第十五項第三号中「につき第一項」とあるのは「につき第七十条の七第一項」と、同条第十八項及び第十九項中「第二十七項」とあるのは「第七十条の七の五第二十二項」と読み替えるものとする。
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
The provisions of Article 70-7, paragraphs (15) through (20) apply mutatis mutandis to the exemption from gift tax for which a tax payment grace period has been granted under the provisions of paragraph (1). In this case, the phrase "paragraph (1) or Article 70-7-5, paragraph (1)" in item (iii) of paragraph (15) of that Article is deemed to be replaced with "Article 70-7, paragraph (1) or Article 70-7-5, paragraph (1)", and the phrase "paragraph (27)" in paragraphs (18) and (19) of that Article with "Article 70-7-5, paragraph (22)".
machine translation, not official
**第十二項** 第一項の規定の適用を受ける特例経営承継受贈者又は同項の特例対象受贈非上場株式等に係る特例認定贈与承継会社が次の各号に掲げる場合のいずれかに該当することとなつた場合（当該特例認定贈与承継会社の事業の継続が困難な事由として政令で定める事由が生じた場合に限るものとし、その該当することとなつた日前に第八項において準用する第七十条の七第十一項の規定の適用があつた場合及び同日前に第九項において準用する同条第十二項又は第十項において準用する同条第十四項の規定による納税の猶予に係る期限の繰上げがあつた場合を除く。）において、当該特例経営承継受贈者は、当該各号に定める贈与税の免除を受けようとするときは、その該当することとなつた日から二月を経過する日（その該当することとなつた日から当該二月を経過する日までの間に当該特例経営承継受贈者が死亡した場合には、当該特例経営承継受贈者の相続人（包括受遺者を含む。第十四項第一号及び第二十二項において同じ。）が当該特例経営承継受贈者の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日。次項及び第十七項において「申請期限」という。）までに、当該免除を受けたい旨、免除を受けようとする贈与税に相当する金額及びその計算の明細その他の財務省令で定める事項を記載した申請書（当該免除の手続に必要な書類その他の財務省令で定める書類を添付したものに限る。次項において同じ。）を納税地の所轄税務署長に提出しなければならない。この場合において、第三項において準用する第七十条の七第五項の規定の適用については、同項の表の第一号中「第八号から第十二号まで」とあるのは「第八号」と、「猶予中贈与税額」とあるのは「第七十条の七の五第十二項第一号イ及びロに掲げる金額の合計額又は同項第四号イ及びロに掲げる金額の合計額」と、同表の第二号の中欄中「猶予中贈与税額のうち、当該譲渡等をした対象受贈非上場株式等の数又は金額に対応する部分の額として政令で定めるところにより計算した金額」とあるのは「第七十条の七の五第十二項第一号イ及びロに掲げる金額の合計額」と、同表の第三号の中欄中「猶予中贈与税額（当該合併に際して吸収合併存続会社等の株式等の交付があつた場合には、当該株式等の価額に対応する部分の額として政令で定めるところにより計算した金額を除く。）」とあるのは「第七十条の七の五第十二項第二号イに掲げる金額（当該合併に際して交付された吸収合併存続会社等の株式等以外の財産の価額に対応する部分の額として政令で定めるところにより計算した金額に限る。）及び同号ロに掲げる金額の合計額」と、同表の第四号の中欄中「猶予中贈与税額（当該株式交換等に際して当該他の会社の株式等の交付があつた場合には、当該株式等の価額に対応する部分の額として政令で定めるところにより計算した金額を除く。）」とあるのは「第七十条の七の五第十二項第三号イに掲げる金額（当該株式交換等に際して交付された当該他の会社の株式等以外の財産の価額に対応する部分の額として政令で定めるところにより計算した金額に限る。）及び同号ロに掲げる金額の合計額」とする。
art-70-7-5/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12
In the case where the special business successor donee to whom the provisions of paragraph (1) apply or the special certified gift succession company relating to the special eligible gifted unlisted shares or similar interests referred to in that paragraph has come to fall under any of the cases listed in the following items (limited to the case where a reason specified by Cabinet Order as a reason making it difficult for that special certified gift succession company to continue its business has arisen, and excluding the case where the provisions of Article 70-7, paragraph (11) as applied mutatis mutandis pursuant to paragraph (8) have been applied before the day of coming to fall under that case and the case where the deadline of the tax payment grace period has been accelerated under the provisions of paragraph (12) of that Article as applied mutatis mutandis pursuant to paragraph (9) or paragraph (14) of that Article as applied mutatis mutandis pursuant to paragraph (10) before that day), if the special business successor donee seeks an exemption from the gift tax specified in the relevant item, the special business successor donee must, by the day on which two months have elapsed from the day of coming to fall under that case (or, in the case where the special business successor donee has died during the period from the day of coming to fall under that case until the day on which those two months have elapsed, the day on which six months have elapsed from the day following the day on which the heir (including a universal legatee; the same applies in paragraph (14), item (i) and paragraph (22)) of the special business successor donee came to know of the commencement of the succession due to the death of the special business successor donee; referred to as the "application deadline" in the following paragraph and paragraph (17)), submit to the district director with jurisdiction over the place for tax payment a written application stating that the special business successor donee wishes to receive that exemption, the amount equivalent to the gift tax for which the special business successor donee seeks the exemption, details of its calculation and other matters specified by Order of the Ministry of Finance (limited to a written application to which the documents necessary for the procedure for that exemption and other documents specified by Order of the Ministry of Finance are attached; the same applies in the following paragraph). In this case, with regard to the application of the provisions of Article 70-7, paragraph (5) as applied mutatis mutandis pursuant to paragraph (3), the phrase "items (viii) through (xii)" in item (i) of the table in that paragraph is deemed to be replaced with "item (viii)", the phrase "the amount of gift tax under a grace period" in that item with "the sum of the amounts listed in Article 70-7-5, paragraph (12), item (i), (a) and (b) or the sum of the amounts listed in item (iv), (a) and (b) of that paragraph", the phrase "the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part, out of the amount of gift tax under a grace period, corresponding to the number or amount of the covered gifted unlisted shares or similar interests for which that transfer, etc. was made" in the middle column of item (ii) of that table with "the sum of the amounts listed in Article 70-7-5, paragraph (12), item (i), (a) and (b)", the phrase "the amount of gift tax under a grace period (or, in the case where shares, etc. of the company surviving the absorption-type merger, etc. have been delivered upon that merger, excluding the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the value of those shares, etc.)" in the middle column of item (iii) of that table with "the sum of the amount listed in Article 70-7-5, paragraph (12), item (ii), (a) (limited to the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the value of the property other than the shares, etc. of the company surviving the absorption-type merger, etc. delivered upon that merger) and the amount listed in (b) of that item", and the phrase "the amount of gift tax under a grace period (or, in the case where shares, etc. of that other company have been delivered upon that share exchange, etc., excluding the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the value of those shares, etc.)" in the middle column of item (iv) of that table with "the sum of the amount listed in Article 70-7-5, paragraph (12), item (iii), (a) (limited to the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the value of the property other than the shares, etc. of that other company delivered upon that share exchange, etc.) and the amount listed in (b) of that item".
machine translation, not official
**一** 特例経営贈与承継期間の末日の翌日以後に、当該特例経営承継受贈者が当該特例対象受贈非上場株式等の全部又は一部の譲渡等（譲渡又は贈与をいう。以下この条において同じ。）をした場合（当該特例経営承継受贈者と政令で定める特別の関係がある者以外の者に対して行う場合に限る。）において、次に掲げる金額の合計額が当該譲渡等の直前における猶予中贈与税額（当該譲渡等をした特例対象受贈非上場株式等の数又は金額に対応する部分の額として政令で定めるところにより計算した金額に限る。）に満たないとき 当該猶予中贈与税額から当該合計額を控除した残額に相当する贈与税
art-70-7-5/par-12/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-1
in the case where, on or after the day following the last day of the special business gift succession period, the special business successor donee has made a transfer, etc. (meaning a transfer or gift; the same applies hereinafter in this Article) of all or part of those special eligible gifted unlisted shares or similar interests (limited to the case where it is made to a person other than those who have a special relationship specified by Cabinet Order with the special business successor donee), if the sum of the following amounts is less than the amount of gift tax under a grace period immediately before that transfer, etc. (limited to the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the number or amount of the special eligible gifted unlisted shares or similar interests for which that transfer, etc. was made): the gift tax equivalent to the remaining amount after deducting that sum from that amount of gift tax under a grace period;
machine translation, not official
**イ** 当該譲渡等の対価の額（当該額が当該譲渡等をした時における当該譲渡等をした数又は金額に対応する当該特例対象受贈非上場株式等の時価に相当する金額として財務省令で定める金額の二分の一以下である場合には、当該二分の一に相当する金額）を第一項の規定の適用に係る贈与により取得をした特例対象受贈非上場株式等の当該贈与の時における価額とみなして、第二項第八号の規定により計算した金額
art-70-7-5/par-12/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-1/sub-1
the amount calculated under the provisions of paragraph (2), item (viii) by deeming the amount of consideration for that transfer, etc. (or, in the case where that amount is one half or less of the amount specified by Order of the Ministry of Finance as the amount equivalent to the market value, at the time of that transfer, etc., of those special eligible gifted unlisted shares or similar interests corresponding to the number or amount for which that transfer, etc. was made, the amount equivalent to that one half) to be the value, at the time of the gift, of the special eligible gifted unlisted shares or similar interests acquired through the gift to which the provisions of paragraph (1) apply;
machine translation, not official
**ロ** 当該譲渡等があつた日以前五年以内において、当該特例経営承継受贈者及び当該特例経営承継受贈者と政令で定める特別の関係がある者が当該特例認定贈与承継会社から受けた剰余金の配当等（会社の株式等に係る剰余金の配当又は利益の配当をいう。以下この条及び次条において同じ。）の額その他当該特例認定贈与承継会社から受けた金額として政令で定めるものの合計額
art-70-7-5/par-12/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-1/sub-2
the total of the amount of dividends of surplus, etc. (meaning dividends of surplus or dividends of profit pertaining to the shares, etc. of a company; the same applies hereinafter in this Article and in the following Article) that the special business successor donee and persons having a special relationship specified by Cabinet Order with the special business successor donee received from that special certified gift succession company and other amounts specified by Cabinet Order as amounts received from that special certified gift succession company, within five years on or before the day on which that transfer, etc. took place;
machine translation, not official
**二** 特例経営贈与承継期間の末日の翌日以後に、当該特例対象受贈非上場株式等に係る特例認定贈与承継会社が合併により消滅した場合（吸収合併存続会社等（会社法第七百四十九条第一項に規定する吸収合併存続会社又は同法第七百五十三条第一項に規定する新設合併設立会社をいう。以下この条において同じ。）が当該特例経営承継受贈者と政令で定める特別の関係がある者以外のものである場合に限る。）において、次に掲げる金額の合計額が当該合併がその効力を生ずる直前における猶予中贈与税額に満たないとき 当該猶予中贈与税額から当該合計額を控除した残額に相当する贈与税
art-70-7-5/par-12/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-2
in the case where, on or after the day following the last day of the special business gift succession period, the special certified gift succession company relating to those special eligible gifted unlisted shares or similar interests has been extinguished through a merger (limited to the case where the company surviving the absorption-type merger, etc. (meaning a company surviving an absorption-type merger prescribed in Article 749, paragraph (1) of the Companies Act or a company incorporated through a consolidation-type merger prescribed in Article 753, paragraph (1) of that Act; the same applies hereinafter in this Article) is a person other than those who have a special relationship specified by Cabinet Order with the special business successor donee), if the sum of the following amounts is less than the amount of gift tax under a grace period immediately before that merger takes effect: the gift tax equivalent to the remaining amount after deducting that sum from that amount of gift tax under a grace period;
machine translation, not official
**イ** 合併対価（当該吸収合併存続会社等が当該合併に際して当該消滅する特例認定贈与承継会社の株主又は社員に対して交付する財産をいう。）の額（当該額が当該合併がその効力を生ずる直前における当該特例対象受贈非上場株式等の時価に相当する金額として財務省令で定める金額の二分の一以下である場合には、当該二分の一に相当する金額）を第一項の規定の適用に係る贈与により取得をした特例対象受贈非上場株式等の当該贈与の時における価額とみなして、第二項第八号の規定により計算した金額
art-70-7-5/par-12/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-2/sub-1
the amount calculated under the provisions of paragraph (2), item (viii) by deeming the amount of the consideration for the merger (meaning the property that the company surviving the absorption-type merger, etc. delivers, upon that merger, to the shareholders or members of the special certified gift succession company being extinguished) (or, in the case where that amount is one half or less of the amount specified by Order of the Ministry of Finance as the amount equivalent to the market value of those special eligible gifted unlisted shares or similar interests immediately before that merger takes effect, the amount equivalent to that one half) to be the value, at the time of the gift, of the special eligible gifted unlisted shares or similar interests acquired through the gift to which the provisions of paragraph (1) apply;
machine translation, not official
**ロ** 当該合併がその効力を生ずる日以前五年以内において、当該特例経営承継受贈者及び当該特例経営承継受贈者と政令で定める特別の関係がある者が当該特例認定贈与承継会社から受けた剰余金の配当等の額その他当該特例認定贈与承継会社から受けた金額として政令で定めるものの合計額
art-70-7-5/par-12/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-2/sub-2
the total of the amount of dividends of surplus, etc. that the special business successor donee and persons having a special relationship specified by Cabinet Order with the special business successor donee received from that special certified gift succession company and other amounts specified by Cabinet Order as amounts received from that special certified gift succession company, within five years on or before the day on which that merger takes effect;
machine translation, not official
**三** 特例経営贈与承継期間の末日の翌日以後に、当該特例対象受贈非上場株式等に係る特例認定贈与承継会社が株式交換又は株式移転（以下この条において「株式交換等」という。）により他の会社の株式交換完全子会社等（会社法第七百六十八条第一項第一号に規定する株式交換完全子会社又は同法第七百七十三条第一項第五号に規定する株式移転完全子会社をいう。イ及び第十四項第一号ハにおいて同じ。）となつた場合（当該他の会社が当該特例経営承継受贈者と政令で定める特別の関係がある者以外のものである場合に限る。）において、次に掲げる金額の合計額が当該株式交換等がその効力を生ずる直前における猶予中贈与税額に満たないとき 当該猶予中贈与税額から当該合計額を控除した残額に相当する贈与税
art-70-7-5/par-12/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-3
in the case where, on or after the day following the last day of the special business gift succession period, the special certified gift succession company relating to those special eligible gifted unlisted shares or similar interests has become a wholly owned subsidiary company resulting from a share exchange or share transfer (meaning a wholly owned subsidiary company resulting from the share exchange prescribed in Article 768, paragraph (1), item (i) of the Companies Act or a wholly owned subsidiary company resulting from a share transfer prescribed in Article 773, paragraph (1), item (v) of that Act; the same applies in (a) and in paragraph (14), item (i), (c)) of another company through a share exchange or share transfer (referred to as a "share exchange, etc." hereinafter in this Article) (limited to the case where that other company is a person other than those who have a special relationship specified by Cabinet Order with the special business successor donee), if the sum of the following amounts is less than the amount of gift tax under a grace period immediately before that share exchange, etc. takes effect: the gift tax equivalent to the remaining amount after deducting that sum from that amount of gift tax under a grace period;
machine translation, not official
**イ** 交換等対価（当該他の会社が当該株式交換等に際して当該株式交換完全子会社等となつた特例認定贈与承継会社の株主に対して交付する財産をいう。）の額（当該額が当該株式交換等がその効力を生ずる直前における当該特例対象受贈非上場株式等の時価に相当する金額として財務省令で定める金額の二分の一以下である場合には、当該二分の一に相当する金額）を第一項の規定の適用に係る贈与により取得をした特例対象受贈非上場株式等の当該贈与の時における価額とみなして、第二項第八号の規定により計算した金額
art-70-7-5/par-12/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-3/sub-1
the amount calculated under the provisions of paragraph (2), item (viii) by deeming the amount of the consideration for the share exchange, etc. (meaning the property that the other company delivers, upon that share exchange, etc., to the shareholders of the special certified gift succession company that has become the wholly owned subsidiary company resulting from a share exchange or share transfer) (or, in the case where that amount is one half or less of the amount specified by Order of the Ministry of Finance as the amount equivalent to the market value of those special eligible gifted unlisted shares or similar interests immediately before that share exchange, etc. takes effect, the amount equivalent to that one half) to be the value, at the time of the gift, of the special eligible gifted unlisted shares or similar interests acquired through the gift to which the provisions of paragraph (1) apply;
machine translation, not official
**ロ** 当該株式交換等がその効力を生ずる日以前五年以内において、当該特例経営承継受贈者及び当該特例経営承継受贈者と政令で定める特別の関係がある者が当該特例認定贈与承継会社から受けた剰余金の配当等の額その他当該特例認定贈与承継会社から受けた金額として政令で定めるものの合計額
art-70-7-5/par-12/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-3/sub-2
the total of the amount of dividends of surplus, etc. that the special business successor donee and persons having a special relationship specified by Cabinet Order with the special business successor donee received from that special certified gift succession company and other amounts specified by Cabinet Order as amounts received from that special certified gift succession company, within five years on or before the day on which that share exchange, etc. takes effect;
machine translation, not official
**四** 特例経営贈与承継期間の末日の翌日以後に、当該特例対象受贈非上場株式等に係る特例認定贈与承継会社が解散をした場合において、次に掲げる金額の合計額が当該解散の直前における猶予中贈与税額に満たないとき 当該猶予中贈与税額から当該合計額を控除した残額に相当する贈与税
art-70-7-5/par-12/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-4
in the case where, on or after the day following the last day of the special business gift succession period, the special certified gift succession company relating to those special eligible gifted unlisted shares or similar interests has dissolved, if the sum of the following amounts is less than the amount of gift tax under a grace period immediately before that dissolution: the gift tax equivalent to the remaining amount after deducting that sum from that amount of gift tax under a grace period.
machine translation, not official
**イ** 当該解散の直前における当該特例対象受贈非上場株式等の時価に相当する金額として財務省令で定める金額を第一項の規定の適用に係る贈与により取得をした特例対象受贈非上場株式等の当該贈与の時における価額とみなして、第二項第八号の規定により計算した金額
art-70-7-5/par-12/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-4/sub-1
the amount calculated under the provisions of paragraph (2), item (viii) by deeming the amount specified by Order of the Ministry of Finance as the amount equivalent to the market value of those special eligible gifted unlisted shares or similar interests immediately before that dissolution to be the value, at the time of the gift, of the special eligible gifted unlisted shares or similar interests acquired through the gift to which the provisions of paragraph (1) apply;
machine translation, not official
**ロ** 当該解散の日以前五年以内において、当該特例経営承継受贈者及び当該特例経営承継受贈者と政令で定める特別の関係がある者が当該特例認定贈与承継会社から受けた剰余金の配当等の額その他当該特例認定贈与承継会社から受けた金額として政令で定めるものの合計額
art-70-7-5/par-12/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-4/sub-2
the total of the amount of dividends of surplus, etc. that the special business successor donee and persons having a special relationship specified by Cabinet Order with the special business successor donee received from that special certified gift succession company and other amounts specified by Cabinet Order as amounts received from that special certified gift succession company, within five years on or before the day of that dissolution.
machine translation, not official
**第十三項** 前項各号（第四号を除く。）に掲げる場合に該当する場合で、かつ、次に掲げる場合に該当する場合において、特例経営承継受贈者が次項の規定の適用を受けようとするときは、前項の規定にかかわらず、申請期限までに同項各号イ及びロに掲げる金額の合計額に相当する担保を提供した場合で、かつ、当該申請期限までにこの項の規定の適用を受けようとする旨、当該金額の計算の明細その他の財務省令で定める事項を記載した申請書を納税地の所轄税務署長に提出した場合に限り、再計算対象猶予税額（前項第一号に掲げる場合に該当する場合には猶予中贈与税額のうち同号の譲渡等をした特例対象受贈非上場株式等の数又は金額に対応する部分の額として政令で定めるところにより計算した金額をいい、同項第二号又は第三号に掲げる場合に該当する場合には猶予中贈与税額に相当する金額をいう。以下この項において同じ。）から当該合計額を控除した残額を免除し、当該合計額（前項第一号に掲げる場合に該当する場合には、当該合計額に猶予中贈与税額から当該再計算対象猶予税額を控除した残額を加算した金額）を猶予中贈与税額とすることができる。
art-70-7-5/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-13
In the case of falling under the cases listed in the items of the preceding paragraph (excluding item (iv)) and also falling under any of the following cases, if the special business successor donee seeks the application of the provisions of the following paragraph, notwithstanding the provisions of the preceding paragraph, only in the case where the special business successor donee has provided, by the application deadline, security equivalent to the sum of the amounts listed in (a) and (b) of the items of that paragraph and has submitted, by that application deadline, to the district director with jurisdiction over the place for tax payment a written application stating that the special business successor donee seeks the application of the provisions of this paragraph, details of the calculation of that amount and other matters specified by Order of the Ministry of Finance, the remaining amount after deducting that sum from the deferred tax subject to recalculation (meaning, in the case of falling under the case listed in item (i) of the preceding paragraph, the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part, out of the amount of gift tax under a grace period, corresponding to the number or amount of the special eligible gifted unlisted shares or similar interests for which the transfer, etc. referred to in that item was made, and, in the case of falling under the case listed in item (ii) or item (iii) of that paragraph, the amount equivalent to the amount of gift tax under a grace period; the same applies hereinafter in this paragraph) may be exempted, and that sum (or, in the case of falling under the case listed in item (i) of the preceding paragraph, the amount obtained by adding to that sum the remaining amount after deducting that deferred tax subject to recalculation from the amount of gift tax under a grace period) may be treated as the amount of gift tax under a grace period:
machine translation, not official
**一** 前項第一号イに規定する譲渡等の対価の額が当該譲渡等をした時における特例対象受贈非上場株式等の時価に相当する金額として財務省令で定める金額の二分の一以下である場合
art-70-7-5/par-13/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-13/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-13/item-1
the case where the amount of consideration for the transfer, etc. prescribed in item (i), (a) of the preceding paragraph is one half or less of the amount specified by Order of the Ministry of Finance as the amount equivalent to the market value of the special eligible gifted unlisted shares or similar interests at the time of that transfer, etc.;
machine translation, not official
**二** 前項第二号イに規定する合併対価の額が合併がその効力を生ずる直前における特例対象受贈非上場株式等の時価に相当する金額として財務省令で定める金額の二分の一以下である場合
art-70-7-5/par-13/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-13/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-13/item-2
the case where the amount of the consideration for the merger prescribed in item (ii), (a) of the preceding paragraph is one half or less of the amount specified by Order of the Ministry of Finance as the amount equivalent to the market value of the special eligible gifted unlisted shares or similar interests immediately before the merger takes effect;
machine translation, not official
**三** 前項第三号イに規定する交換等対価の額が株式交換等がその効力を生ずる直前における特例対象受贈非上場株式等の時価に相当する金額として財務省令で定める金額の二分の一以下である場合
art-70-7-5/par-13/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-13/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-13/item-3
the case where the amount of the consideration for the share exchange, etc. prescribed in item (iii), (a) of the preceding paragraph is one half or less of the amount specified by Order of the Ministry of Finance as the amount equivalent to the market value of the special eligible gifted unlisted shares or similar interests immediately before the share exchange, etc. takes effect.
machine translation, not official
**第十四項** 第十二項各号（第四号を除く。）に掲げる場合に該当することとなつた日から二年を経過する日（当該二年を経過する日前に第一項の規定の適用を受ける特例経営承継受贈者又は当該特例経営承継受贈者に係る特例贈与者が死亡した場合には、その死亡の日の前日）において、前項の規定により猶予中贈与税額とされた金額に相当する贈与税の納税の猶予に係る期限及び免除については、次の各号に掲げる場合の区分に応じ当該各号に定めるところによる。
art-70-7-5/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-14
With regard to the deadline of the tax payment grace period for, and the exemption from, the gift tax equivalent to the amount treated as the amount of gift tax under a grace period under the provisions of the preceding paragraph, on the day on which two years have elapsed from the day of coming to fall under the cases listed in the items of paragraph (12) (excluding item (iv)) (or, in the case where the special business successor donee to whom the provisions of paragraph (1) apply or the special donor relating to that special business successor donee has died before the day on which those two years elapse, the day before the date of that death), it is as specified in the relevant item according to the category of the cases listed in the following items:
machine translation, not official
**一** 次に掲げる会社が当該二年を経過する日においてその事業を継続している場合として政令で定める場合 特例再計算贈与税額（前項第二号又は第三号に掲げる場合に該当する場合には、同項第二号の合併又は同項第三号の株式交換等に際して交付された株式等以外の財産の価額に対応する部分の額として政令で定めるところにより計算した金額に限る。）に相当する贈与税については、第一項の規定にかかわらず、当該二年を経過する日から二月を経過する日（当該二年を経過する日から当該二月を経過する日までの間に当該特例経営承継受贈者が死亡した場合には、当該特例経営承継受贈者の相続人が当該特例経営承継受贈者の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日。次号、第十六項及び第十七項において「再申請期限」という。）をもつて第一項の規定による納税の猶予に係る期限とし、前項の規定により猶予中贈与税額とされた金額から特例再計算贈与税額を控除した残額に相当する贈与税については、免除する。
art-70-7-5/par-14/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-14/item-1
in the case specified by Cabinet Order as the case where the following company is continuing its business on the day on which those two years elapse: with regard to the gift tax equivalent to the special recalculated gift tax amount (or, in the case of falling under the case listed in item (ii) or item (iii) of the preceding paragraph, limited to the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the value of the property other than shares, etc. delivered upon the merger referred to in item (ii) of that paragraph or the share exchange, etc. referred to in item (iii) of that paragraph), notwithstanding the provisions of paragraph (1), the deadline of the tax payment grace period under the provisions of paragraph (1) is the day on which two months have elapsed from the day on which those two years elapse (or, in the case where the special business successor donee has died during the period from the day on which those two years elapse until the day on which those two months have elapsed, the day on which six months have elapsed from the day following the day on which the heir of the special business successor donee came to know of the commencement of the succession due to the death of the special business successor donee; referred to as the "re-application deadline" in the following item and in paragraphs (16) and (17)), and the gift tax equivalent to the remaining amount after deducting the special recalculated gift tax amount from the amount treated as the amount of gift tax under a grace period under the provisions of the preceding paragraph is exempted:
machine translation, not official
**イ** 前項第一号に掲げる場合における同号の譲渡等をした特例対象受贈非上場株式等に係る会社
art-70-7-5/par-14/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-14/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-14/item-1/sub-1
in the case listed in item (i) of the preceding paragraph, the company relating to the special eligible gifted unlisted shares or similar interests for which the transfer, etc. referred to in that item was made;
machine translation, not official
**ロ** 前項第二号に掲げる場合における同号の合併に係る吸収合併存続会社等
art-70-7-5/par-14/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-14/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-14/item-1/sub-2
in the case listed in item (ii) of the preceding paragraph, the company surviving the absorption-type merger, etc. relating to the merger referred to in that item;
machine translation, not official
**ハ** 前項第三号に掲げる場合における同号の株式交換等に係る株式交換完全子会社等
art-70-7-5/par-14/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-14/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-14/item-1/sub-3
in the case listed in item (iii) of the preceding paragraph, the wholly owned subsidiary company resulting from a share exchange or share transfer relating to the share exchange, etc. referred to in that item;
machine translation, not official
**二** 前号イからハまでに掲げる会社が当該二年を経過する日において同号に規定する政令で定める場合に該当しない場合 前項の規定により猶予中贈与税額とされた金額（同項第二号又は第三号に掲げる場合に該当する場合には、同項第二号の合併又は同項第三号の株式交換等に際して交付された株式等以外の財産の価額に対応する部分の額として政令で定めるところにより計算した金額に限る。）に相当する贈与税については、第一項の規定にかかわらず、再申請期限をもつて同項の規定による納税の猶予に係る期限とする。
art-70-7-5/par-14/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-14/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-14/item-2
in the case where the company listed in (a) through (c) of the preceding item does not fall under the case specified by Cabinet Order prescribed in that item on the day on which those two years have elapsed: notwithstanding the provisions of paragraph (1), the deadline of the tax payment grace period under the provisions of that paragraph for the gift tax equivalent to the amount that has been made the amount of gift tax under a grace period pursuant to the provisions of the preceding paragraph (or, in the case falling under the case listed in item (ii) or item (iii) of that paragraph, limited to the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the value of property other than shares, etc. delivered upon the merger referred to in item (ii) of that paragraph or the share exchange, etc. referred to in item (iii) of that paragraph) is the re-application deadline.
machine translation, not official
**第十五項** 前項第一号の「特例再計算贈与税額」とは、同号の規定の適用に係る譲渡等の対価の額、合併対価の額又は交換等対価の額に相当する金額を第一項の規定の適用に係る贈与により取得をした特例対象受贈非上場株式等の当該贈与の時における価額とみなして、第二項第八号の規定により計算した金額に第十二項第一号ロ、第二号ロ又は第三号ロに掲げる金額を加算した金額をいう。
art-70-7-5/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-15
The term "special recalculated gift tax amount" referred to in item (i) of the preceding paragraph means the amount obtained by adding the amount listed in paragraph (12), item (i), (b), item (ii), (b) or item (iii), (b) to the amount calculated under the provisions of paragraph (2), item (viii) by deeming the amount equivalent to the amount of consideration for the transfer, etc., the amount of the consideration for the merger or the amount of the consideration for the share exchange, etc. relating to the application of the provisions of that item to be the value, at the time of the gift, of the special eligible gifted unlisted shares or similar interests acquired through the gift to which the provisions of paragraph (1) apply.
machine translation, not official
**第十六項** 第十四項第一号の規定により同号の贈与税の免除を受けようとする特例経営承継受贈者は、再申請期限までに、同号の免除を受けたい旨、免除を受けようとする贈与税に相当する金額及びその計算の明細その他の財務省令で定める事項を記載した申請書（当該免除の手続に必要な書類その他の財務省令で定める書類を添付したものに限る。）を納税地の所轄税務署長に提出しなければならない。
art-70-7-5/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-16
A special business successor donee who seeks to receive the exemption from the gift tax referred to in paragraph (14), item (i) pursuant to the provisions of that item must, by the re-application deadline, submit to the district director with jurisdiction over the place for tax payment a written application stating that the special business successor donee wishes to receive the exemption referred to in that item, the amount equivalent to the gift tax for which the special business successor donee seeks the exemption, details of its calculation and other matters specified by Order of the Ministry of Finance (limited to a written application to which the documents necessary for the procedure for that exemption and other documents specified by Order of the Ministry of Finance are attached).
machine translation, not official
**第十七項** 税務署長は、第十二項、第十三項又は前項の規定による申請書の提出があつた場合において、これらの申請書に記載された事項について調査を行い、これらの申請書に係る第十二項各号に掲げる場合の区分に応じ当該各号に定める贈与税若しくは第十三項若しくは第十四項第一号に規定する贈与税の免除をし、又はこれらの申請書に係る申請の却下をする。この場合において、税務署長は、これらの申請書に係る申請期限又は再申請期限の翌日から起算して六月以内に、当該免除をした贈与税の額又は当該却下をした旨及びその理由を記載した書面により、これをこれらの申請書を提出した特例経営承継受贈者に通知するものとする。
art-70-7-5/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-17
In the case where a written application under the provisions of paragraph (12), paragraph (13) or the preceding paragraph has been submitted, the district director conducts an investigation into the matters stated in that written application, and either grants an exemption from the gift tax specified in the relevant item of paragraph (12) according to the category of the cases listed in those items relating to that written application or from the gift tax prescribed in paragraph (13) or paragraph (14), item (i), or dismisses the application relating to that written application. In this case, the district director is to notify the special business successor donee who submitted that written application of the amount of the gift tax so exempted, or of the dismissal and the reason therefor, by means of a document stating them, within six months counting from the day following the application deadline or the re-application deadline relating to that written application.
machine translation, not official
**第十八項** 第七十条の七第十八項及び第十九項の規定は、第十二項、第十三項又は第十六項の申請書の提出があつた場合について準用する。この場合において、同条第十八項中「第二十七項の表の第六号」とあるのは「第七十条の七の五第二十二項の表の第九号」と、「第八号」とあるのは「第十二号」と、「同表の第六号」とあるのは「同表の第九号」と、同条第十九項中「第二十七項の表の第六号の上欄又は同表の第八号」とあるのは「第七十条の七の五第二十二項の表の第九号から第十一号まで」と読み替えるものとする。
art-70-7-5/par-18 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-18
The provisions of Article 70-7, paragraphs (18) and (19) apply mutatis mutandis in the case where the written application referred to in paragraph (12), paragraph (13) or paragraph (16) has been submitted. In this case, the phrase "item (vi) of the table in paragraph (27)" in paragraph (18) of that Article is deemed to be replaced with "item (ix) of the table in Article 70-7-5, paragraph (22)", the phrase "item (viii)" is deemed to be replaced with "item (xii)", the phrase "item (vi) of that table" is deemed to be replaced with "item (ix) of that table", and the phrase "the left-hand column of item (vi) of the table in paragraph (27) or item (viii) of that table" in paragraph (19) of that Article is deemed to be replaced with "items (ix) through (xi) of the table in Article 70-7-5, paragraph (22)".
machine translation, not official
**第十九項** 前三項に定めるもののほか、第十二項から第十四項までの規定の適用に関し必要な事項は、政令で定める。
art-70-7-5/par-19 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-19 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-19
Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of paragraphs (12) through (14) are specified by Cabinet Order.
machine translation, not official
**第二十項** 第七十条の七第二十一項から第二十五項までの規定は、特例認定贈与承継会社について同条第二十一項に規定する評定が行われた場合における納税猶予分の贈与税額の計算及び免除について準用する。
art-70-7-5/par-20 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-20 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-20
The provisions of Article 70-7, paragraphs (21) through (25) apply mutatis mutandis to the calculation of and exemption from the gift tax subject to deferral in the case where the assessment prescribed in paragraph (21) of that Article has been made with regard to a special certified gift succession company.
machine translation, not official
**第二十一項** 第七十条の七第二十六項の規定は、第六項又は第十一項において準用する同条第十五項の届出書が届出期限又は同項の免除届出期限までに提出されなかつた場合について準用する。
art-70-7-5/par-21 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-21 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-21
The provisions of Article 70-7, paragraph (26) apply mutatis mutandis in the case where the written notification referred to in paragraph (6), or in paragraph (15) of that Article as applied mutatis mutandis pursuant to paragraph (11), has not been submitted by the notification deadline or the deadline for notification of exemption referred to in that paragraph.
machine translation, not official
**第二十二項** 第一項の規定の適用を受けた特例経営承継受贈者は、次の表の各号の上欄に掲げる場合に該当する場合には、当該各号の中欄に掲げる金額を基礎とし、当該特例経営承継受贈者が同項の規定の適用を受けるために提出する贈与税の申告書の提出期限の翌日から当該各号の下欄に掲げる日（同表の第一号から第三号まで又は第六号から第十一号までの下欄に掲げる日以前二月以内に当該特例経営承継受贈者が死亡した場合には、当該特例経営承継受贈者の相続人が当該特例経営承継受贈者の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日）までの期間に応じ、年三・六パーセントの割合を乗じて計算した金額に相当する利子税を、当該各号の中欄に掲げる金額に相当する贈与税にあわせて納付しなければならない。
一 第三項において準用する第七十条の七第三項（第二号を除く。）の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 猶予中贈与税額 同項各号に定める日から二月を経過する日
二 第三項において準用する第七十条の七第四項の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 同項の表の各号の中欄に掲げる猶予中贈与税額 同表の各号の下欄に掲げる日から二月を経過する日
三 第三項において準用する第七十条の七第五項の規定の適用があつた場合（第五号から第十一号までの上欄に掲げる場合に該当する場合を除く。） 同項の表の各号の中欄に掲げる猶予中贈与税額 同表の各号の下欄に掲げる日から二月を経過する日
四 第八項において準用する第七十条の七第十一項の規定の適用があつた場合（次号の上欄に掲げる場合に該当する場合を除く。） 同項の規定により納税の猶予に係る期限が確定する猶予中贈与税額 同項の規定による納税の猶予に係る期限
五 第九項において準用する第七十条の七第十二項又は第十項において準用する同条第十四項の規定の適用があつた場合 これらの規定により納税の猶予に係る期限が繰り上げられる猶予中贈与税額 これらの規定により繰り上げられた納税の猶予に係る期限
六 第十一項において準用する第七十条の七第十六項第一号の規定の適用があつた場合（前号の上欄に掲げる場合に該当する場合を除く。） 同項第一号イ及びロに掲げる金額の合計額 同号の譲渡等をした日から二月を経過する日
七 第十一項において準用する第七十条の七第十六項第二号の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 同項第二号ロに掲げる金額 同号の特例認定贈与承継会社が解散をした日から二月を経過する日
八 第十一項において準用する第七十条の七第十六項第三号又は第四号の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 同項第三号イ及びロ又は第四号イ及びロに掲げる金額の合計額 これらの号の合併又は株式交換等がその効力を生じた日から二月を経過する日
九 第十二項第一号の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 同項第一号イ及びロに掲げる金額の合計額 同号の譲渡等をした日から二月を経過する日
十 第十二項第二号又は第三号の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 同項第二号イに掲げる金額（同号の合併に際して交付された株式等以外の財産の価額に対応する部分の額として政令で定めるところにより計算した金額に限る。）及び同号ロに掲げる金額の合計額又は同項第三号イに掲げる金額（同号の株式交換等に際して交付された株式等以外の財産の価額に対応する部分の額として政令で定めるところにより計算した金額に限る。）及び同号ロに掲げる金額の合計額 これらの号の合併又は株式交換等がその効力を生じた日から二月を経過する日
十一 第十二項第四号の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 同項第四号イ及びロに掲げる金額の合計額 同号の特例認定贈与承継会社が解散をした日から二月を経過する日
十二 第十四項第一号の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 同項第一号に規定する特例再計算贈与税額 同号の再申請期限
十三 第十四項第二号の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 同項第二号に規定する猶予中贈与税額とされた金額 同号の再申請期限
十四 第二十項において準用する第七十条の七第二十一項の規定の適用があつた場合（第五号の上欄に掲げる場合に該当する場合を除く。） 同項第二号に掲げる金額 同項の規定による納税の猶予に係る期限
art-70-7-5/par-22 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-22 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-22
A special business successor donee to whom the provisions of paragraph (1) have been applied must, in the case falling under the case listed in the left-hand column of any item of the following table, pay, together with the gift tax equivalent to the amount listed in the middle column of that item, interest tax equivalent to the amount calculated by multiplying the amount listed in the middle column of that item, as the base, by a rate of 3.6 percent per annum according to the period from the day following the due date for filing the gift tax return that the special business successor donee files in order to receive the application of the provisions of that paragraph until the day listed in the right-hand column of that item (or, in the case where the special business successor donee has died within two months on or before the day listed in the right-hand column of items (i) through (iii) or items (vi) through (xi) of that table, the day on which six months have elapsed from the day following the day on which the heir of the special business successor donee came to know of the commencement of the succession due to the death of the special business successor donee).
(i) in the case where the provisions of Article 70-7, paragraph (3) (excluding item (ii)) as applied mutatis mutandis pursuant to paragraph (3) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) amount of gift tax under a grace period the day on which two months have elapsed from the day specified in the relevant item of that paragraph
(ii) in the case where the provisions of Article 70-7, paragraph (4) as applied mutatis mutandis pursuant to paragraph (3) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) the amount of gift tax under a grace period listed in the middle column of the relevant item of the table in that paragraph the day on which two months have elapsed from the day listed in the right-hand column of the relevant item of that table
(iii) in the case where the provisions of Article 70-7, paragraph (5) as applied mutatis mutandis pursuant to paragraph (3) have been applied (excluding the case falling under the case listed in the left-hand column of items (v) through (xi)) the amount of gift tax under a grace period listed in the middle column of the relevant item of the table in that paragraph the day on which two months have elapsed from the day listed in the right-hand column of the relevant item of that table
(iv) in the case where the provisions of Article 70-7, paragraph (11) as applied mutatis mutandis pursuant to paragraph (8) have been applied (excluding the case falling under the case listed in the left-hand column of the following item) the amount of gift tax under a grace period for which the deadline of the tax payment grace period is fixed pursuant to the provisions of that paragraph the deadline of the tax payment grace period under the provisions of that paragraph
(v) in the case where the provisions of Article 70-7, paragraph (12) as applied mutatis mutandis pursuant to paragraph (9) or paragraph (14) of that Article as applied mutatis mutandis pursuant to paragraph (10) have been applied the amount of gift tax under a grace period for which the deadline of the tax payment grace period is accelerated pursuant to those provisions the deadline of the tax payment grace period as accelerated pursuant to those provisions
(vi) in the case where the provisions of Article 70-7, paragraph (16), item (i) as applied mutatis mutandis pursuant to paragraph (11) have been applied (excluding the case falling under the case listed in the left-hand column of the preceding item) the sum of the amounts listed in item (i), (a) and (b) of that paragraph the day on which two months have elapsed from the day on which the transfer, etc. referred to in that item was made
(vii) in the case where the provisions of Article 70-7, paragraph (16), item (ii) as applied mutatis mutandis pursuant to paragraph (11) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) the amount listed in item (ii), (b) of that paragraph the day on which two months have elapsed from the day on which the special certified gift succession company referred to in that item dissolved
(viii) in the case where the provisions of Article 70-7, paragraph (16), item (iii) or item (iv) as applied mutatis mutandis pursuant to paragraph (11) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) the sum of the amounts listed in item (iii), (a) and (b) or item (iv), (a) and (b) of that paragraph the day on which two months have elapsed from the day on which the merger or share exchange, etc. referred to in those items took effect
(ix) in the case where the provisions of paragraph (12), item (i) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) the sum of the amounts listed in item (i), (a) and (b) of that paragraph the day on which two months have elapsed from the day on which the transfer, etc. referred to in that item was made
(x) in the case where the provisions of paragraph (12), item (ii) or item (iii) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) the sum of the amount listed in item (ii), (a) of that paragraph (limited to the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the value of property other than shares, etc. delivered upon the merger referred to in that item) and the amount listed in (b) of that item, or the sum of the amount listed in item (iii), (a) of that paragraph (limited to the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the value of property other than shares, etc. delivered upon the share exchange, etc. referred to in that item) and the amount listed in (b) of that item the day on which two months have elapsed from the day on which the merger or share exchange, etc. referred to in those items took effect
(xi) in the case where the provisions of paragraph (12), item (iv) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) the sum of the amounts listed in item (iv), (a) and (b) of that paragraph the day on which two months have elapsed from the day on which the special certified gift succession company referred to in that item dissolved
(xii) in the case where the provisions of paragraph (14), item (i) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) the special recalculated gift tax amount prescribed in item (i) of that paragraph the re-application deadline referred to in that item
(xiii) in the case where the provisions of paragraph (14), item (ii) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) the amount that has been made the amount of gift tax under a grace period as prescribed in item (ii) of that paragraph the re-application deadline referred to in that item
(xiv) in the case where the provisions of Article 70-7, paragraph (21) as applied mutatis mutandis pursuant to paragraph (20) have been applied (excluding the case falling under the case listed in the left-hand column of item (v)) the amount listed in item (ii) of that paragraph the deadline of the tax payment grace period under the provisions of that paragraph
machine translation, not official
**第二十三項** 第一項の規定の適用を受けた特例経営承継受贈者が前項の表の第三号から第十四号までの上欄に掲げる場合に該当する場合（同表の第四号又は第五号の上欄に掲げる場合に該当する場合には、特例経営贈与承継期間の末日の翌日以後にこれらの規定に規定する場合に該当することとなつた場合に限る。）における同項の規定の適用については、同項中「年三・六パーセント」とあるのは、「年三・六パーセント（特例経営贈与承継期間については、年零パーセント）」とする。
art-70-7-5/par-23 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-23 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-23
With regard to the application of the provisions of the preceding paragraph in the case where a special business successor donee to whom the provisions of paragraph (1) have been applied falls under the case listed in the left-hand column of items (iii) through (xiv) of the table in that paragraph (or, in the case falling under the case listed in the left-hand column of item (iv) or item (v) of that table, limited to the case where the special business successor donee has come to fall under the case prescribed in those provisions on or after the day following the last day of the special business gift succession period), the phrase "3.6 percent per annum" in that paragraph is deemed to be replaced with "3.6 percent per annum (0 percent per annum for the special business gift succession period)".
machine translation, not official
**第二十四項** 第七十条の七第二十九項の規定は、第一項の特例対象受贈非上場株式等に係る特例認定贈与承継会社が同項の規定の適用を受けようとする特例経営承継受贈者及び当該特例経営承継受贈者と政令で定める特別の関係がある者から現物出資又は贈与により財産を取得した場合について準用する。
art-70-7-5/par-24 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-24 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-24
The provisions of Article 70-7, paragraph (29) apply mutatis mutandis in the case where the special certified gift succession company relating to the special eligible gifted unlisted shares or similar interests referred to in paragraph (1) has acquired property through a capital contribution in kind or a gift from the special business successor donee who seeks to receive the application of the provisions of that paragraph or from a person who has a special relationship specified by Cabinet Order with that special business successor donee.
machine translation, not official
**第二十五項** 第七十条の七第三十項から第三十四項までの規定は、第一項の特例対象受贈非上場株式等に係る特例認定贈与承継会社が同条第三十一項に規定する災害等によつて被害を受けた場合について準用する。
art-70-7-5/par-25 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-25 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-25
The provisions of Article 70-7, paragraphs (30) through (34) apply mutatis mutandis in the case where the special certified gift succession company relating to the special eligible gifted unlisted shares or similar interests referred to in paragraph (1) has suffered damage from a disaster, etc. prescribed in paragraph (31) of that Article.
machine translation, not official
**第二十六項** 第七十条の七第三十五項の規定は、経済産業大臣又は経済産業局長（中小企業における経営の承継の円滑化に関する法律第十七条の規定に基づく政令の規定により特例円滑化法認定を都道府県知事が行うこととされている場合には、当該都道府県知事。次項、次条第二十七項及び第二十八項並びに第七十条の七の八第十五項及び第十六項において同じ。）が、第一項の規定の適用を受ける特例経営承継受贈者又は同項の特例対象受贈非上場株式等若しくは当該特例対象受贈非上場株式等に係る特例認定贈与承継会社について、第三項において準用する第七十条の七第三項から第五項までの規定による納税の猶予に係る期限の確定に係る事実に関し、法令の規定に基づき認定、確認、報告の受理その他の行為をしたことにより当該事実があつたことを知つた場合について準用する。
art-70-7-5/par-26 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-26 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-26
The provisions of Article 70-7, paragraph (35) apply mutatis mutandis in the case where the Minister of Economy, Trade and Industry or the Director-General of a Bureau of Economy, Trade and Industry (or, in the case where the special certification for business succession is to be made by a prefectural governor pursuant to the provisions of a Cabinet Order based on the provisions of Article 17 of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises, that prefectural governor; the same applies in the following paragraph, paragraphs (27) and (28) of the following Article, and Article 70-7-8, paragraphs (15) and (16)) has come to know, with regard to the special business successor donee who receives the application of the provisions of paragraph (1), the special eligible gifted unlisted shares or similar interests referred to in that paragraph or the special certified gift succession company relating to those special eligible gifted unlisted shares or similar interests, that a fact relating to the fixing of the deadline of the tax payment grace period under the provisions of Article 70-7, paragraphs (3) through (5) as applied mutatis mutandis pursuant to paragraph (3) has occurred, through having made a certification or confirmation, accepted a report or performed any other act concerning that fact pursuant to the provisions of laws and regulations.
machine translation, not official
**第二十七項** 第七十条の七第三十六項の規定は、税務署長が、経済産業大臣又は経済産業局長の事務（第一項の規定の適用を受ける特例経営承継受贈者に関する事務で、前項において準用する同条第三十五項の規定の適用に係るものに限る。）の処理を適正かつ確実に行うため必要があると認める場合について準用する。
art-70-7-5/par-27 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-27 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-27
The provisions of Article 70-7, paragraph (36) apply mutatis mutandis in the case where the district director finds it necessary in order for the affairs of the Minister of Economy, Trade and Industry or the Director-General of a Bureau of Economy, Trade and Industry (limited to affairs concerning the special business successor donee who receives the application of the provisions of paragraph (1) that relate to the application of the provisions of paragraph (35) of that Article as applied mutatis mutandis pursuant to the preceding paragraph) to be processed properly and reliably.
machine translation, not official
**第二十八項** 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。
art-70-7-5/par-28 · https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-28 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-28
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.
machine translation, not official
---
## Cites
- art-70-7-5/par-1: 相続税法第二十八条第一項 → e-Gov law 325AC0000000073, 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — not held in this collection
- art-70-7-5/par-1: 相続税法第三十三条 → e-Gov law 325AC0000000073, 第三十三条 (Article 33), art-33 — not held in this collection
- art-70-7-5/par-1: 国税通則法第十条 → 国税通則法 第十条 (Article 10), art-10 — https://japanlaw.org/en/national-tax-general-rules-act/art-10 · https://japanlaw.org/l/337AC0000000066/art-10
- art-70-7-5/par-1: 第十一条 → 国税通則法 第十一条 (Article 11), art-11 — https://japanlaw.org/en/national-tax-general-rules-act/art-11 · https://japanlaw.org/l/337AC0000000066/art-11
- art-70-7-5/par-1: 第七十条の七第十五項 → 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-70-7-5/par-1: 同条第一項 → 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-70-7-5/par-1: この条 → 租税特別措置法 第七十条の七の五 (Article 70-7-5), art-70-7-5 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-5
- art-70-7-5/par-1: 次項第七号 → 租税特別措置法 第七十条の七の五第二項第七号 (Article 70-7-5, paragraph (2), item (vii)), art-70-7-5/par-2/item-7 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-7
- art-70-7-5/par-1: 第十四項 → 租税特別措置法 第七十条の七の五第十四項 (Article 70-7-5, paragraph (14)), art-70-7-5/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-14
- art-70-7-5/par-1: 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-70-7-5/par-1: 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-70-7-5/par-1: 第七十条の七の八 → 租税特別措置法 第七十条の七の八 (Article 70-7-8), art-70-7-8 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-8
- art-70-7-5/par-1: 第六十九条の八第三項 → 租税特別措置法 第六十九条の八第三項 (Article 69-8, paragraph (3)), art-69-8/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-69-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-69-8/par-3
- art-70-7-5/par-1: この項 → 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-70-7-5/par-1: 第七十条の七の七 → 租税特別措置法 第七十条の七の七 (Article 70-7-7), art-70-7-7 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-7
- art-70-7-5/par-1/item-1/sub-1: この条 → 租税特別措置法 第七十条の七の五 (Article 70-7-5), art-70-7-5 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-5
- art-70-7-5/par-1/item-1/sub-1: 次号 → 租税特別措置法 第七十条の七の五第一項第二号 (Article 70-7-5, paragraph (1), item (ii)), art-70-7-5/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-1/item-2
- art-70-7-5/par-2: この条 → 租税特別措置法 第七十条の七の五 (Article 70-7-5), art-70-7-5 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-5
- art-70-7-5/par-2/item-1: 中小企業における経営の承継の円滑化に関する法律第二条 → e-Gov law 420AC0000000033, 第二条 (Article 2), art-2 — not held in this collection
- art-70-7-5/par-2/item-1: 前項 → 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-70-7-5/par-2/item-1/sub-3: この項 → 租税特別措置法 第七十条の七の五第二項 (Article 70-7-5, paragraph (2)), art-70-7-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2
- art-70-7-5/par-2/item-1/sub-4: 第七十条の七第二項第一号 → 租税特別措置法 第七十条の七第二項第一号 (Article 70-7, paragraph (2), item (i)), art-70-7/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-1
- art-70-7-5/par-2/item-1/sub-5: 会社法第二条第二号 → 会社法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/en/companies-act/art-2/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-2
- art-70-7-5/par-2/item-1/sub-5: 第八号 → 租税特別措置法 第七十条の七の五第二項第八号 (Article 70-7-5, paragraph (2), item (viii)), art-70-7-5/par-2/item-8 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-8
- art-70-7-5/par-2/item-1/sub-5: 次条 → 租税特別措置法 第七十条の七の六 (Article 70-7-6), art-70-7-6 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-6
- art-70-7-5/par-2/item-1/sub-5: 第七十条の七の八第二項 → 租税特別措置法 第七十条の七の八第二項 (Article 70-7-8, paragraph (2)), art-70-7-8/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2
- art-70-7-5/par-2/item-2: 中小企業における経営の承継の円滑化に関する法律第十二条第一項 → e-Gov law 420AC0000000033, 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — not held in this collection
- art-70-7-5/par-2/item-2: 同項第一号 → e-Gov law 420AC0000000033, 第十二条第一項第一号 (Article 12, paragraph (1), item (i)), art-12/par-1/item-1 — not held in this collection
- art-70-7-5/par-2/item-2: 同法第十七条 → e-Gov law 420AC0000000033, 第十七条 (Article 17), art-17 — not held in this collection
- art-70-7-5/par-2/item-3: 第七十条の七第二項第八号 → 租税特別措置法 第七十条の七第二項第八号 (Article 70-7, paragraph (2), item (viii)), art-70-7/par-2/item-8 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-8
- art-70-7-5/par-2/item-4: 第七十条の七第二項第九号 → 租税特別措置法 第七十条の七第二項第九号 (Article 70-7, paragraph (2), item (ix)), art-70-7/par-2/item-9 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-9 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-9
- art-70-7-5/par-2/item-5: 第七十条の七第二項第二号 → 租税特別措置法 第七十条の七第二項第二号 (Article 70-7, paragraph (2), item (ii)), art-70-7/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-2
- art-70-7-5/par-2/item-6: 前項 → 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-70-7-5/par-2/item-6/sub-2: 次条 → 租税特別措置法 第七十条の七の六 (Article 70-7-6), art-70-7-6 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-6
- art-70-7-5/par-2/item-6/sub-2: 第七十条の七の八 → 租税特別措置法 第七十条の七の八 (Article 70-7-8), art-70-7-8 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-8
- art-70-7-5/par-2/item-6/sub-3: 次条 → 租税特別措置法 第七十条の七の六 (Article 70-7-6), art-70-7-6 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-6
- art-70-7-5/par-2/item-6/sub-3: 第七十条の七の八 → 租税特別措置法 第七十条の七の八 (Article 70-7-8), art-70-7-8 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-8
- art-70-7-5/par-2/item-6/sub-4/sub2-1: 次条第一項 → 租税特別措置法 第七十条の七の六第一項 (Article 70-7-6, paragraph (1)), art-70-7-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-1
- art-70-7-5/par-2/item-6/sub-4/sub2-1: 第七十条の七の八第一項 → 租税特別措置法 第七十条の七の八第一項 (Article 70-7-8, paragraph (1)), art-70-7-8/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-1
- art-70-7-5/par-2/item-6/sub-4/sub2-1: 前項 → 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-70-7-5/par-2/item-6/sub-7: 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-70-7-5/par-2/item-6/sub-7: 前条第一項 → 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-70-7-5/par-2/item-6/sub-7: 第七十条の七の二第一項 → 租税特別措置法 第七十条の七の二第一項 (Article 70-7-2, paragraph (1)), art-70-7-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-1
- art-70-7-5/par-2/item-7: 前項 → 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-70-7-5/par-2/item-7/sub-1: 前項 → 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-70-7-5/par-2/item-7/sub-2: 次条第一項 → 租税特別措置法 第七十条の七の六第一項 (Article 70-7-6, paragraph (1)), art-70-7-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-1
- art-70-7-5/par-2/item-8/sub-1: 投資信託及び投資法人に関する法律第二条第十四項 → e-Gov law 326AC0100000198, 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — not held in this collection
- art-70-7-5/par-2/item-8/sub-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-70-7-5/par-2/item-8/sub-1: 第二十一条の七 → e-Gov law 325AC0000000073, 第二十一条の七 (Article 21-7), art-21-7 — not held in this collection
- art-70-7-5/par-2/item-8/sub-1: 会社法第二条第二号 → 会社法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/en/companies-act/art-2/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-2
- art-70-7-5/par-2/item-8/sub-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-70-7-5/par-2/item-8/sub-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-70-7-5/par-2/item-8/sub-1: 前項 → 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-70-7-5/par-2/item-8/sub-2: 相続税法第二十一条の九第三項 → e-Gov law 325AC0000000073, 第二十一条の九第三項 (Article 21-9, paragraph (3)), art-21-9/par-3 — not held in this collection
- art-70-7-5/par-2/item-8/sub-2: 同法第二十一条の十一の二から第二十一条の十三まで → e-Gov law 325AC0000000073, 第二十一条の十一の二 (Article 21-11-2), art-21-11-2 — not held in this collection
- art-70-7-5/par-2/item-8/sub-2: 第七十条の二の七第一項 → 租税特別措置法 第七十条の二の七第一項 (Article 70-2-7, paragraph (1)), art-70-2-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-7/par-1
- art-70-7-5/par-2/item-8/sub-2: 第七十条の三第一項 → 租税特別措置法 第七十条の三第一項 (Article 70-3, paragraph (1)), art-70-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1
- art-70-7-5/par-2/item-8/sub-2: 前項 → 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-70-7-5/par-2/item-8/sub-2: 第七十条の二の六第一項 → 租税特別措置法 第七十条の二の六第一項 (Article 70-2-6, paragraph (1)), art-70-2-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-6/par-1
- art-70-7-5/par-2/item-8/sub-2: 第七十条の三の二 → 租税特別措置法 第七十条の三の二 (Article 70-3-2), art-70-3-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3-2 · https://japanlaw.org/l/332AC0000000026/art-70-3-2
- art-70-7-5/par-2/item-8/sub-2: 第七十条の二の八 → 租税特別措置法 第七十条の二の八 (Article 70-2-8), art-70-2-8 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-8 · https://japanlaw.org/l/332AC0000000026/art-70-2-8
- art-70-7-5/par-2/item-9/sub-1: 次条第一項 → 租税特別措置法 第七十条の七の六第一項 (Article 70-7-6, paragraph (1)), art-70-7-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-1
- art-70-7-5/par-2/item-9/sub-1: 第六項 → 租税特別措置法 第七十条の七の五第六項 (Article 70-7-5, paragraph (6)), art-70-7-5/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-6
- art-70-7-5/par-2/item-9/sub-1: 前項 → 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-70-7-5/par-2/item-9/sub-2: 同条第十一項 → 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-70-7-5/par-2/item-9/sub-2: 第七十条の七の七第一項 → 租税特別措置法 第七十条の七の七第一項 (Article 70-7-7, paragraph (1)), art-70-7-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-7/par-1
- art-70-7-5/par-2/item-9/sub-2: 第八項 → 租税特別措置法 第七十条の七第八項 (Article 70-7, paragraph (8)), art-70-7/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-8
- art-70-7-5/par-2/item-9/sub-2: 第九項 → 租税特別措置法 第七十条の七第九項 (Article 70-7, paragraph (9)), art-70-7/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-9
- art-70-7-5/par-2/item-9/sub-2: 第十項 → 租税特別措置法 第七十条の七第十項 (Article 70-7, paragraph (10)), art-70-7/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-10
- art-70-7-5/par-2/item-9/sub-2: 第七十条の七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-70-7-5/par-2/item-9/sub-2: この条 → 租税特別措置法 第七十条の七の五 (Article 70-7-5), art-70-7-5 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-5
- art-70-7-5/par-2/item-9/sub-2: 次項 → 租税特別措置法 第七十条の七の五第三項 (Article 70-7-5, paragraph (3)), art-70-7-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-3
- art-70-7-5/par-2/item-9/sub-2: 同条第十二項 → 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-70-7-5/par-2/item-9/sub-2: 第七十条の七第四項 → 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-70-7-5/par-2/item-9/sub-2: 第五項 → 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-70-7-5/par-2/item-9/sub-2: 第六項 → 租税特別措置法 第七十条の七の五第六項 (Article 70-7-5, paragraph (6)), art-70-7-5/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-6
- art-70-7-5/par-2/item-9/sub-2: 前項 → 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-70-7-5/par-2/item-9/sub-2: 同条第十四項 → 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-70-7-5/par-3: 同条第二項第七号 → 租税特別措置法 第七十条の七の六第二項第七号 (Article 70-7-6, paragraph (2), item (vii)), art-70-7-6/par-2/item-7 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-2/item-7
- art-70-7-5/par-3: 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-70-7-5/par-3: 第七十条の七第三項 → 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-70-7-5/par-3: 同条第二項第一号 → 租税特別措置法 第七十条の七の八第二項第一号 (Article 70-7-8, paragraph (2), item (i)), art-70-7-8/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-1
- art-70-7-5/par-3: 第七十条の七の六第一項 → 租税特別措置法 第七十条の七の六第一項 (Article 70-7-6, paragraph (1)), art-70-7-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-1
- art-70-7-5/par-3: 同条第三項第三号 → 租税特別措置法 第七十条の七第三項第三号 (Article 70-7, paragraph (3), item (iii)), art-70-7/par-3/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-3/item-3
- art-70-7-5/par-3: 同項第四号 → 租税特別措置法 第七十条の七第三項第四号 (Article 70-7, paragraph (3), item (iv)), art-70-7/par-3/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-3/item-4
- art-70-7-5/par-3: 第二号 → 租税特別措置法 第七十条の七第三項第二号 (Article 70-7, paragraph (3), item (ii)), art-70-7/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-3/item-2
- art-70-7-5/par-3: 第四項 → 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-70-7-5/par-3: 第七十条の七の八第一項 → 租税特別措置法 第七十条の七の八第一項 (Article 70-7-8, paragraph (1)), art-70-7-8/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-1
- art-70-7-5/par-3: 第五項 → 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-70-7-5/par-3: 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-70-7-5/par-4: この条 → 租税特別措置法 第七十条の七の五 (Article 70-7-5), art-70-7-5 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-5
- art-70-7-5/par-4: 第七十条の七第六項 → 租税特別措置法 第七十条の七第六項 (Article 70-7, paragraph (6)), art-70-7/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-6
- art-70-7-5/par-4: 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-70-7-5/par-5: 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-70-7-5/par-6: 同条第十一項 → 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-70-7-5/par-6: 第八項 → 租税特別措置法 第七十条の七第八項 (Article 70-7, paragraph (8)), art-70-7/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-8
- art-70-7-5/par-6: 第九項 → 租税特別措置法 第七十条の七第九項 (Article 70-7, paragraph (9)), art-70-7/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-9
- art-70-7-5/par-6: 第十項 → 租税特別措置法 第七十条の七第十項 (Article 70-7, paragraph (10)), art-70-7/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-10
- art-70-7-5/par-6: 第七十条の七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-70-7-5/par-6: 第三項 → 租税特別措置法 第七十条の七の五第三項 (Article 70-7-5, paragraph (3)), art-70-7-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-3
- art-70-7-5/par-6: 同条第十二項 → 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-70-7-5/par-6: 第七十条の七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-70-7-5/par-6: 第七十条の七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-70-7-5/par-6: 第二十一項 → 租税特別措置法 第七十条の七の五第二十一項 (Article 70-7-5, paragraph (21)), art-70-7-5/par-21 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-21 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-21
- art-70-7-5/par-6: 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-70-7-5/par-6: 同条第十四項 → 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-70-7-5/par-6: 第八項 → 租税特別措置法 第七十条の七の五第八項 (Article 70-7-5, paragraph (8)), art-70-7-5/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-8
- art-70-7-5/par-7: 第七十条の七第十項 → 租税特別措置法 第七十条の七第十項 (Article 70-7, paragraph (10)), art-70-7/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-10
- art-70-7-5/par-8: 第七十条の七第十一項 → 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-70-7-5/par-8: 第六項 → 租税特別措置法 第七十条の七の五第六項 (Article 70-7-5, paragraph (6)), art-70-7-5/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-6
- art-70-7-5/par-9: 第七十条の七第十二項 → 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-70-7-5/par-9: 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-70-7-5/par-10: 第七十条の七第二項第一号 → 租税特別措置法 第七十条の七第二項第一号 (Article 70-7, paragraph (2), item (i)), art-70-7/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-1
- art-70-7-5/par-10: 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-70-7-5/par-10: 同条第一項 → 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-70-7-5/par-10: 第七十条の七の五第二項第一号 → 租税特別措置法 第七十条の七の五第二項第一号 (Article 70-7-5, paragraph (2), item (i)), art-70-7-5/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-1
- art-70-7-5/par-10: 同条第十三項第九号 → 租税特別措置法 第七十条の七第十三項第九号 (Article 70-7, paragraph (13), item (ix)), art-70-7/par-13/item-9 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-13/item-9 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-13/item-9
- art-70-7-5/par-10: 第七十条の七第十三項 → 租税特別措置法 第七十条の七第十三項 (Article 70-7, paragraph (13)), art-70-7/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-13
- art-70-7-5/par-10: 第七十条の七の五 → 租税特別措置法 第七十条の七の五 (Article 70-7-5), art-70-7-5 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-5
- art-70-7-5/par-10: 第七十条の七の五第十二項から第十四項まで → 租税特別措置法 第七十条の七の五第十四項 (Article 70-7-5, paragraph (14)), art-70-7-5/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-14
- art-70-7-5/par-10: 第七十条の七の五第十二項から第十四項まで → 租税特別措置法 第七十条の七の五第十二項 (Article 70-7-5, paragraph (12)), art-70-7-5/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12
- art-70-7-5/par-10: 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-70-7-5/par-10: 第七十条の七の五第十二項から第十四項まで → 租税特別措置法 第七十条の七の五第十三項 (Article 70-7-5, paragraph (13)), art-70-7-5/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-13
- art-70-7-5/par-10: 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-70-7-5/par-10: 同項第六号 → 租税特別措置法 第七十条の七の五第二項第六号 (Article 70-7-5, paragraph (2), item (vi)), art-70-7-5/par-2/item-6 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-6
- art-70-7-5/par-10: 第七十条の七 → 租税特別措置法 第七十条の七 (Article 70-7), art-70-7 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7 · https://japanlaw.org/l/332AC0000000026/art-70-7
- art-70-7-5/par-11: 第七十条の七第十五項から第二十項まで → 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-70-7-5/par-11: 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-70-7-5/par-11: 第七十条の七第十五項から第二十項まで → 租税特別措置法 第七十条の七第十八項 (Article 70-7, paragraph (18)), art-70-7/par-18 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-18
- art-70-7-5/par-11: 第二十七項 → 租税特別措置法 第七十条の七第二十七項 (Article 70-7, paragraph (27)), art-70-7/par-27 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-27 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-27
- art-70-7-5/par-11: 第七十条の七第十五項から第二十項まで → 租税特別措置法 第七十条の七第十七項 (Article 70-7, paragraph (17)), art-70-7/par-17 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-17
- art-70-7-5/par-11: 第七十条の七第十五項から第二十項まで → 租税特別措置法 第七十条の七第十六項 (Article 70-7, paragraph (16)), art-70-7/par-16 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-16
- art-70-7-5/par-11: 第七十条の七第十五項から第二十項まで → 租税特別措置法 第七十条の七第十九項 (Article 70-7, paragraph (19)), art-70-7/par-19 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-19 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-19
- art-70-7-5/par-11: 第七十条の七第十五項から第二十項まで → 租税特別措置法 第七十条の七第二十項 (Article 70-7, paragraph (20)), art-70-7/par-20 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-20 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-20
- art-70-7-5/par-11: 同条第十五項第三号 → 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-70-7-5/par-11: 第七十条の七の五第二十二項 → 租税特別措置法 第七十条の七の五第二十二項 (Article 70-7-5, paragraph (22)), art-70-7-5/par-22 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-22 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-22
- art-70-7-5/par-11: 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-70-7-5/par-12: 第七十条の七第十一項 → 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-70-7-5/par-12: 第十項 → 租税特別措置法 第七十条の七第十項 (Article 70-7, paragraph (10)), art-70-7/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-10
- art-70-7-5/par-12: 同項第四号 → 租税特別措置法 第七十条の七の五第十二項第四号 (Article 70-7-5, paragraph (12), item (iv)), art-70-7-5/par-12/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-4
- art-70-7-5/par-12: 第九項 → 租税特別措置法 第七十条の七の五第九項 (Article 70-7-5, paragraph (9)), art-70-7-5/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-9
- art-70-7-5/par-12: 第七十条の七の五第十二項第一号 → 租税特別措置法 第七十条の七の五第十二項第一号 (Article 70-7-5, paragraph (12), item (i)), art-70-7-5/par-12/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-1
- art-70-7-5/par-12: 第七十条の七の五第十二項第二号 → 租税特別措置法 第七十条の七の五第十二項第二号 (Article 70-7-5, paragraph (12), item (ii)), art-70-7-5/par-12/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-2
- art-70-7-5/par-12: 同条第十二項 → 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-70-7-5/par-12: 第十四項第一号 → 租税特別措置法 第七十条の七の五第十四項第一号 (Article 70-7-5, paragraph (14), item (i)), art-70-7-5/par-14/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-14/item-1
- art-70-7-5/par-12: 第三項 → 租税特別措置法 第七十条の七の五第三項 (Article 70-7-5, paragraph (3)), art-70-7-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-3
- art-70-7-5/par-12: 第七十条の七第五項 → 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-70-7-5/par-12: 第二十二項 → 租税特別措置法 第七十条の七の五第二十二項 (Article 70-7-5, paragraph (22)), art-70-7-5/par-22 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-22 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-22
- art-70-7-5/par-12: 第十七項 → 租税特別措置法 第七十条の七の五第十七項 (Article 70-7-5, paragraph (17)), art-70-7-5/par-17 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-17
- art-70-7-5/par-12: 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-70-7-5/par-12: 次項 → 租税特別措置法 第七十条の七の五第十三項 (Article 70-7-5, paragraph (13)), art-70-7-5/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-13
- art-70-7-5/par-12: 第七十条の七の五第十二項第三号 → 租税特別措置法 第七十条の七の五第十二項第三号 (Article 70-7-5, paragraph (12), item (iii)), art-70-7-5/par-12/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-3
- art-70-7-5/par-12: 第八項 → 租税特別措置法 第七十条の七の五第八項 (Article 70-7-5, paragraph (8)), art-70-7-5/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-8
- art-70-7-5/par-12: 同条第十四項 → 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-70-7-5/par-12/item-1: この条 → 租税特別措置法 第七十条の七の五 (Article 70-7-5), art-70-7-5 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-5
- art-70-7-5/par-12/item-1/sub-1: 第二項第八号 → 租税特別措置法 第七十条の七の五第二項第八号 (Article 70-7-5, paragraph (2), item (viii)), art-70-7-5/par-2/item-8 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-8
- art-70-7-5/par-12/item-1/sub-1: 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-70-7-5/par-12/item-1/sub-2: この条 → 租税特別措置法 第七十条の七の五 (Article 70-7-5), art-70-7-5 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-5
- art-70-7-5/par-12/item-1/sub-2: 次条 → 租税特別措置法 第七十条の七の六 (Article 70-7-6), art-70-7-6 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-6
- art-70-7-5/par-12/item-2: 会社法第七百四十九条第一項 → 会社法 第七百四十九条第一項 (Article 749, paragraph (1)), art-749/par-1 — https://japanlaw.org/en/companies-act/art-749/par-1 · https://japanlaw.org/l/417AC0000000086/art-749/par-1
- art-70-7-5/par-12/item-2: 同法第七百五十三条第一項 → 会社法 第七百五十三条第一項 (Article 753, paragraph (1)), art-753/par-1 — https://japanlaw.org/en/companies-act/art-753/par-1 · https://japanlaw.org/l/417AC0000000086/art-753/par-1
- art-70-7-5/par-12/item-2: この条 → 租税特別措置法 第七十条の七の五 (Article 70-7-5), art-70-7-5 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-5
- art-70-7-5/par-12/item-2/sub-1: 第二項第八号 → 租税特別措置法 第七十条の七の五第二項第八号 (Article 70-7-5, paragraph (2), item (viii)), art-70-7-5/par-2/item-8 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-8
- art-70-7-5/par-12/item-2/sub-1: 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-70-7-5/par-12/item-3: 会社法第七百六十八条第一項第一号 → 会社法 第七百六十八条第一項第一号 (Article 768, paragraph (1), item (i)), art-768/par-1/item-1 — https://japanlaw.org/en/companies-act/art-768/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-768/par-1/item-1
- art-70-7-5/par-12/item-3: 同法第七百七十三条第一項第五号 → 会社法 第七百七十三条第一項第五号 (Article 773, paragraph (1), item (v)), art-773/par-1/item-5 — https://japanlaw.org/en/companies-act/art-773/par-1/item-5 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-5
- art-70-7-5/par-12/item-3: この条 → 租税特別措置法 第七十条の七の五 (Article 70-7-5), art-70-7-5 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-5
- art-70-7-5/par-12/item-3: 第十四項第一号 → 租税特別措置法 第七十条の七の五第十四項第一号 (Article 70-7-5, paragraph (14), item (i)), art-70-7-5/par-14/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-14/item-1
- art-70-7-5/par-12/item-3/sub-1: 第二項第八号 → 租税特別措置法 第七十条の七の五第二項第八号 (Article 70-7-5, paragraph (2), item (viii)), art-70-7-5/par-2/item-8 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-8
- art-70-7-5/par-12/item-3/sub-1: 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-70-7-5/par-12/item-4/sub-1: 第二項第八号 → 租税特別措置法 第七十条の七の五第二項第八号 (Article 70-7-5, paragraph (2), item (viii)), art-70-7-5/par-2/item-8 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-8
- art-70-7-5/par-12/item-4/sub-1: 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-70-7-5/par-13: 第四号 → 租税特別措置法 第七十条の七の五第十二項第四号 (Article 70-7-5, paragraph (12), item (iv)), art-70-7-5/par-12/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-4
- art-70-7-5/par-13: 前項第一号 → 租税特別措置法 第七十条の七の五第十二項第一号 (Article 70-7-5, paragraph (12), item (i)), art-70-7-5/par-12/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-1
- art-70-7-5/par-13: 同項第二号 → 租税特別措置法 第七十条の七の五第十二項第二号 (Article 70-7-5, paragraph (12), item (ii)), art-70-7-5/par-12/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-2
- art-70-7-5/par-13: 次項 → 租税特別措置法 第七十条の七の五第十四項 (Article 70-7-5, paragraph (14)), art-70-7-5/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-14
- art-70-7-5/par-13: 前項 → 租税特別措置法 第七十条の七の五第十二項 (Article 70-7-5, paragraph (12)), art-70-7-5/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12
- art-70-7-5/par-13: この項 → 租税特別措置法 第七十条の七の五第十三項 (Article 70-7-5, paragraph (13)), art-70-7-5/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-13
- art-70-7-5/par-13: 第三号 → 租税特別措置法 第七十条の七の五第十二項第三号 (Article 70-7-5, paragraph (12), item (iii)), art-70-7-5/par-12/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-3
- art-70-7-5/par-13/item-1: 前項第一号 → 租税特別措置法 第七十条の七の五第十二項第一号 (Article 70-7-5, paragraph (12), item (i)), art-70-7-5/par-12/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-1
- art-70-7-5/par-13/item-2: 前項第二号 → 租税特別措置法 第七十条の七の五第十二項第二号 (Article 70-7-5, paragraph (12), item (ii)), art-70-7-5/par-12/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-2
- art-70-7-5/par-13/item-3: 前項第三号 → 租税特別措置法 第七十条の七の五第十二項第三号 (Article 70-7-5, paragraph (12), item (iii)), art-70-7-5/par-12/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-3
- art-70-7-5/par-14: 第四号 → 租税特別措置法 第七十条の七の五第十二項第四号 (Article 70-7-5, paragraph (12), item (iv)), art-70-7-5/par-12/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-4
- art-70-7-5/par-14: 第十二項 → 租税特別措置法 第七十条の七の五第十二項 (Article 70-7-5, paragraph (12)), art-70-7-5/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12
- art-70-7-5/par-14: 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-70-7-5/par-14: 前項 → 租税特別措置法 第七十条の七の五第十三項 (Article 70-7-5, paragraph (13)), art-70-7-5/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-13
- art-70-7-5/par-14/item-1: 前項第二号 → 租税特別措置法 第七十条の七の五第十三項第二号 (Article 70-7-5, paragraph (13), item (ii)), art-70-7-5/par-13/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-13/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-13/item-2
- art-70-7-5/par-14/item-1: 第三号 → 租税特別措置法 第七十条の七の五第十三項第三号 (Article 70-7-5, paragraph (13), item (iii)), art-70-7-5/par-13/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-13/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-13/item-3
- art-70-7-5/par-14/item-1: 第十六項 → 租税特別措置法 第七十条の七の五第十六項 (Article 70-7-5, paragraph (16)), art-70-7-5/par-16 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-16
- art-70-7-5/par-14/item-1: 次号 → 租税特別措置法 第七十条の七の五第十四項第二号 (Article 70-7-5, paragraph (14), item (ii)), art-70-7-5/par-14/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-14/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-14/item-2
- art-70-7-5/par-14/item-1: 第十七項 → 租税特別措置法 第七十条の七の五第十七項 (Article 70-7-5, paragraph (17)), art-70-7-5/par-17 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-17
- art-70-7-5/par-14/item-1: 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-70-7-5/par-14/item-1: 前項 → 租税特別措置法 第七十条の七の五第十三項 (Article 70-7-5, paragraph (13)), art-70-7-5/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-13
- art-70-7-5/par-14/item-1/sub-1: 前項第一号 → 租税特別措置法 第七十条の七の五第十三項第一号 (Article 70-7-5, paragraph (13), item (i)), art-70-7-5/par-13/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-13/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-13/item-1
- art-70-7-5/par-14/item-1/sub-2: 前項第二号 → 租税特別措置法 第七十条の七の五第十三項第二号 (Article 70-7-5, paragraph (13), item (ii)), art-70-7-5/par-13/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-13/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-13/item-2
- art-70-7-5/par-14/item-1/sub-3: 前項第三号 → 租税特別措置法 第七十条の七の五第十三項第三号 (Article 70-7-5, paragraph (13), item (iii)), art-70-7-5/par-13/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-13/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-13/item-3
- art-70-7-5/par-14/item-2: 同項第二号 → 租税特別措置法 第七十条の七の五第十三項第二号 (Article 70-7-5, paragraph (13), item (ii)), art-70-7-5/par-13/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-13/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-13/item-2
- art-70-7-5/par-14/item-2: 第三号 → 租税特別措置法 第七十条の七の五第十三項第三号 (Article 70-7-5, paragraph (13), item (iii)), art-70-7-5/par-13/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-13/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-13/item-3
- art-70-7-5/par-14/item-2: 前号 → 租税特別措置法 第七十条の七の五第十四項第一号 (Article 70-7-5, paragraph (14), item (i)), art-70-7-5/par-14/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-14/item-1
- art-70-7-5/par-14/item-2: 前項 → 租税特別措置法 第七十条の七の五第十三項 (Article 70-7-5, paragraph (13)), art-70-7-5/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-13
- art-70-7-5/par-14/item-2: 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-70-7-5/par-15: 第二項第八号 → 租税特別措置法 第七十条の七の五第二項第八号 (Article 70-7-5, paragraph (2), item (viii)), art-70-7-5/par-2/item-8 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-8
- art-70-7-5/par-15: 第十二項第一号 → 租税特別措置法 第七十条の七の五第十二項第一号 (Article 70-7-5, paragraph (12), item (i)), art-70-7-5/par-12/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-1
- art-70-7-5/par-15: 第二号 → 租税特別措置法 第七十条の七の五第十二項第二号 (Article 70-7-5, paragraph (12), item (ii)), art-70-7-5/par-12/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-2
- art-70-7-5/par-15: 前項第一号 → 租税特別措置法 第七十条の七の五第十四項第一号 (Article 70-7-5, paragraph (14), item (i)), art-70-7-5/par-14/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-14/item-1
- art-70-7-5/par-15: 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-70-7-5/par-15: 第三号 → 租税特別措置法 第七十条の七の五第十二項第三号 (Article 70-7-5, paragraph (12), item (iii)), art-70-7-5/par-12/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-3
- art-70-7-5/par-16: 第十四項第一号 → 租税特別措置法 第七十条の七の五第十四項第一号 (Article 70-7-5, paragraph (14), item (i)), art-70-7-5/par-14/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-14/item-1
- art-70-7-5/par-17: 前項 → 租税特別措置法 第七十条の七の五第十六項 (Article 70-7-5, paragraph (16)), art-70-7-5/par-16 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-16
- art-70-7-5/par-17: 第十四項第一号 → 租税特別措置法 第七十条の七の五第十四項第一号 (Article 70-7-5, paragraph (14), item (i)), art-70-7-5/par-14/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-14/item-1
- art-70-7-5/par-17: 第十二項 → 租税特別措置法 第七十条の七の五第十二項 (Article 70-7-5, paragraph (12)), art-70-7-5/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12
- art-70-7-5/par-17: 第十三項 → 租税特別措置法 第七十条の七の五第十三項 (Article 70-7-5, paragraph (13)), art-70-7-5/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-13
- art-70-7-5/par-18: 第七十条の七第十八項 → 租税特別措置法 第七十条の七第十八項 (Article 70-7, paragraph (18)), art-70-7/par-18 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-18
- art-70-7-5/par-18: 第十六項 → 租税特別措置法 第七十条の七の五第十六項 (Article 70-7-5, paragraph (16)), art-70-7-5/par-16 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-16
- art-70-7-5/par-18: 第二十七項 → 租税特別措置法 第七十条の七第二十七項 (Article 70-7, paragraph (27)), art-70-7/par-27 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-27 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-27
- art-70-7-5/par-18: 第十九項 → 租税特別措置法 第七十条の七第十九項 (Article 70-7, paragraph (19)), art-70-7/par-19 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-19 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-19
- art-70-7-5/par-18: 第十二項 → 租税特別措置法 第七十条の七の五第十二項 (Article 70-7-5, paragraph (12)), art-70-7-5/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12
- art-70-7-5/par-18: 第七十条の七の五第二十二項 → 租税特別措置法 第七十条の七の五第二十二項 (Article 70-7-5, paragraph (22)), art-70-7-5/par-22 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-22 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-22
- art-70-7-5/par-18: 第十三項 → 租税特別措置法 第七十条の七の五第十三項 (Article 70-7-5, paragraph (13)), art-70-7-5/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-13
- art-70-7-5/par-19: 前三項 → 租税特別措置法 第七十条の七の五第十八項 (Article 70-7-5, paragraph (18)), art-70-7-5/par-18 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-18
- art-70-7-5/par-19: 前三項 → 租税特別措置法 第七十条の七の五第十六項 (Article 70-7-5, paragraph (16)), art-70-7-5/par-16 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-16
- art-70-7-5/par-19: 第十二項から第十四項まで → 租税特別措置法 第七十条の七の五第十四項 (Article 70-7-5, paragraph (14)), art-70-7-5/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-14
- art-70-7-5/par-19: 第十二項から第十四項まで → 租税特別措置法 第七十条の七の五第十二項 (Article 70-7-5, paragraph (12)), art-70-7-5/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12
- art-70-7-5/par-19: 前三項 → 租税特別措置法 第七十条の七の五第十七項 (Article 70-7-5, paragraph (17)), art-70-7-5/par-17 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-17
- art-70-7-5/par-19: 第十二項から第十四項まで → 租税特別措置法 第七十条の七の五第十三項 (Article 70-7-5, paragraph (13)), art-70-7-5/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-13
- art-70-7-5/par-20: 第七十条の七第二十一項から第二十五項まで → 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-70-7-5/par-20: 第七十条の七第二十一項から第二十五項まで → 租税特別措置法 第七十条の七第二十五項 (Article 70-7, paragraph (25)), art-70-7/par-25 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-25 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-25
- art-70-7-5/par-20: 第七十条の七第二十一項から第二十五項まで → 租税特別措置法 第七十条の七第二十三項 (Article 70-7, paragraph (23)), art-70-7/par-23 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-23 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-23
- art-70-7-5/par-20: 第七十条の七第二十一項から第二十五項まで → 租税特別措置法 第七十条の七第二十二項 (Article 70-7, paragraph (22)), art-70-7/par-22 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-22 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-22
- art-70-7-5/par-20: 第七十条の七第二十一項から第二十五項まで → 租税特別措置法 第七十条の七第二十四項 (Article 70-7, paragraph (24)), art-70-7/par-24 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-24 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-24
- art-70-7-5/par-21: 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-70-7-5/par-21: 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-70-7-5/par-21: 第七十条の七第二十六項 → 租税特別措置法 第七十条の七第二十六項 (Article 70-7, paragraph (26)), art-70-7/par-26 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-26 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-26
- art-70-7-5/par-21: 第六項 → 租税特別措置法 第七十条の七の五第六項 (Article 70-7-5, paragraph (6)), art-70-7-5/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-6
- art-70-7-5/par-22: 第七十条の七第十一項 → 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-70-7-5/par-22: 第十項 → 租税特別措置法 第七十条の七第十項 (Article 70-7, paragraph (10)), art-70-7/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-10
- art-70-7-5/par-22: 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-70-7-5/par-22: 第七十条の七第三項 → 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-70-7-5/par-22: 第七十条の七第十六項第一号 → 租税特別措置法 第七十条の七第十六項第一号 (Article 70-7, paragraph (16), item (i)), art-70-7/par-16/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-16/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-16/item-1
- art-70-7-5/par-22: 第十二項第四号 → 租税特別措置法 第七十条の七の五第十二項第四号 (Article 70-7-5, paragraph (12), item (iv)), art-70-7-5/par-12/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-4
- art-70-7-5/par-22: 第四号 → 租税特別措置法 第七十条の七第十六項第四号 (Article 70-7, paragraph (16), item (iv)), art-70-7/par-16/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-16/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-16/item-4
- art-70-7-5/par-22: 第九項 → 租税特別措置法 第七十条の七の五第九項 (Article 70-7-5, paragraph (9)), art-70-7-5/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-9
- art-70-7-5/par-22: 第十二項第一号 → 租税特別措置法 第七十条の七の五第十二項第一号 (Article 70-7-5, paragraph (12), item (i)), art-70-7-5/par-12/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-1
- art-70-7-5/par-22: 第十二項第二号 → 租税特別措置法 第七十条の七の五第十二項第二号 (Article 70-7-5, paragraph (12), item (ii)), art-70-7-5/par-12/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-2
- art-70-7-5/par-22: 第二十項 → 租税特別措置法 第七十条の七の五第二十項 (Article 70-7-5, paragraph (20)), art-70-7-5/par-20 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-20 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-20
- art-70-7-5/par-22: 同項第二号 → 租税特別措置法 第七十条の七第二十一項第二号 (Article 70-7, paragraph (21), item (ii)), art-70-7/par-21/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-21/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-21/item-2
- art-70-7-5/par-22: 第七十条の七第十六項第二号 → 租税特別措置法 第七十条の七第十六項第二号 (Article 70-7, paragraph (16), item (ii)), art-70-7/par-16/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-16/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-16/item-2
- art-70-7-5/par-22: 第三項 → 租税特別措置法 第七十条の七の五第三項 (Article 70-7-5, paragraph (3)), art-70-7-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-3
- art-70-7-5/par-22: 第二号 → 租税特別措置法 第七十条の七第三項第二号 (Article 70-7, paragraph (3), item (ii)), art-70-7/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-3/item-2
- art-70-7-5/par-22: 第七十条の七第十二項 → 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-70-7-5/par-22: 第十四項第一号 → 租税特別措置法 第七十条の七の五第十四項第一号 (Article 70-7-5, paragraph (14), item (i)), art-70-7-5/par-14/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-14/item-1
- art-70-7-5/par-22: 第七十条の七第四項 → 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-70-7-5/par-22: 第七十条の七第五項 → 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-70-7-5/par-22: 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-70-7-5/par-22: 第十四項第二号 → 租税特別措置法 第七十条の七の五第十四項第二号 (Article 70-7-5, paragraph (14), item (ii)), art-70-7-5/par-14/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-14/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-14/item-2
- art-70-7-5/par-22: 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-70-7-5/par-22: 第三号 → 租税特別措置法 第七十条の七の五第十二項第三号 (Article 70-7-5, paragraph (12), item (iii)), art-70-7-5/par-12/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-3
- art-70-7-5/par-22: 第八項 → 租税特別措置法 第七十条の七の五第八項 (Article 70-7-5, paragraph (8)), art-70-7-5/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-8
- art-70-7-5/par-22: 同条第十四項 → 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-70-7-5/par-22: 第七十条の七第十六項第三号 → 租税特別措置法 第七十条の七第十六項第三号 (Article 70-7, paragraph (16), item (iii)), art-70-7/par-16/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-16/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-16/item-3
- art-70-7-5/par-23: 前項 → 租税特別措置法 第七十条の七の五第二十二項 (Article 70-7-5, paragraph (22)), art-70-7-5/par-22 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-22 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-22
- art-70-7-5/par-23: 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-70-7-5/par-24: 第七十条の七第二十九項 → 租税特別措置法 第七十条の七第二十九項 (Article 70-7, paragraph (29)), art-70-7/par-29 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-29 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-29
- art-70-7-5/par-24: 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-70-7-5/par-25: 第七十条の七第三十項から第三十四項まで → 租税特別措置法 第七十条の七第三十項 (Article 70-7, paragraph (30)), art-70-7/par-30 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-30 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-30
- art-70-7-5/par-25: 第七十条の七第三十項から第三十四項まで → 租税特別措置法 第七十条の七第三十四項 (Article 70-7, paragraph (34)), art-70-7/par-34 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-34 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-34
- art-70-7-5/par-25: 第七十条の七第三十項から第三十四項まで → 租税特別措置法 第七十条の七第三十三項 (Article 70-7, paragraph (33)), art-70-7/par-33 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-33 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-33
- art-70-7-5/par-25: 第七十条の七第三十項から第三十四項まで → 租税特別措置法 第七十条の七第三十二項 (Article 70-7, paragraph (32)), art-70-7/par-32 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-32 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-32
- art-70-7-5/par-25: 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-70-7-5/par-25: 第七十条の七第三十項から第三十四項まで → 租税特別措置法 第七十条の七第三十一項 (Article 70-7, paragraph (31)), art-70-7/par-31 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-31 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-31
- art-70-7-5/par-26: 中小企業における経営の承継の円滑化に関する法律第十七条 → e-Gov law 420AC0000000033, 第十七条 (Article 17), art-17 — not held in this collection
- art-70-7-5/par-26: 第七十条の七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-70-7-5/par-26: 次項 → 租税特別措置法 第七十条の七の五第二十七項 (Article 70-7-5, paragraph (27)), art-70-7-5/par-27 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-27 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-27
- art-70-7-5/par-26: 第七十条の七第三十五項 → 租税特別措置法 第七十条の七第三十五項 (Article 70-7, paragraph (35)), art-70-7/par-35 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-35 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-35
- art-70-7-5/par-26: 第七十条の七の八第十五項 → 租税特別措置法 第七十条の七の八第十五項 (Article 70-7-8, paragraph (15)), art-70-7-8/par-15 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-15
- art-70-7-5/par-26: 第三項 → 租税特別措置法 第七十条の七の五第三項 (Article 70-7-5, paragraph (3)), art-70-7-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-3
- art-70-7-5/par-26: 次条第二十七項 → 租税特別措置法 第七十条の七の六第二十七項 (Article 70-7-6, paragraph (27)), art-70-7-6/par-27 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-27 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-27
- art-70-7-5/par-26: 第七十条の七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-70-7-5/par-26: 第七十条の七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-70-7-5/par-26: 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-70-7-5/par-26: 第十六項 → 租税特別措置法 第七十条の七の八第十六項 (Article 70-7-8, paragraph (16)), art-70-7-8/par-16 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-16
- art-70-7-5/par-26: 第二十八項 → 租税特別措置法 第七十条の七の六第二十八項 (Article 70-7-6, paragraph (28)), art-70-7-6/par-28 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-28 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-28
- art-70-7-5/par-27: 第七十条の七第三十六項 → 租税特別措置法 第七十条の七第三十六項 (Article 70-7, paragraph (36)), art-70-7/par-36 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-36 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-36
- art-70-7-5/par-27: 前項 → 租税特別措置法 第七十条の七の五第二十六項 (Article 70-7-5, paragraph (26)), art-70-7-5/par-26 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-26 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-26
- art-70-7-5/par-27: 同条第三十五項 → 租税特別措置法 第七十条の七第三十五項 (Article 70-7, paragraph (35)), art-70-7/par-35 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-35 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-35
- art-70-7-5/par-27: 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-70-7-5/par-28: 前項 → 租税特別措置法 第七十条の七の五第二十七項 (Article 70-7-5, paragraph (27)), art-70-7-5/par-27 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-27 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-27
- art-70-7-5/par-28: 第三項 → 租税特別措置法 第七十条の七の五第三項 (Article 70-7-5, paragraph (3)), art-70-7-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-3
- art-70-7-5/par-28: 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
## Cited by
91 provisions cite this one. No official source publishes this direction.
- 租税特別措置法 第七十条の二の八第一項 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-8/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三号ト（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-3/sub-7 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-3/sub-7
- 租税特別措置法 第七十条の七第三項第三号（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-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-3/item-3
- 租税特別措置法 第七十条の七第四項（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-4 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-4
- 租税特別措置法 第七十条の七第十三項第十号（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-13/item-10 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-13/item-10
- 租税特別措置法 第七十条の七第十五項第三号（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-15/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-15/item-3
- 租税特別措置法 第七十条の七の二第二項第三号ホ（非上場株式等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-70-7-2/par-2/item-3/sub-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-3/sub-5
- 租税特別措置法 第七十条の七の二第三項第三号（非上場株式等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-70-7-2/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3/item-3
- 租税特別措置法 第七十条の七の二第四項（非上場株式等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-70-7-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-4
- 租税特別措置法 第七十条の七の二第十六項第二号（非上場株式等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-70-7-2/par-16/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-16/item-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 第七十条の七の四第二項第五号（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-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-5
- 租税特別措置法 第七十条の七の五第一項（非上場株式等についての贈与税の納税猶予及び免除の特例） — 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
- 租税特別措置法 第七十条の七の五第一項第一号イ（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-1/item-1/sub-1
- 租税特別措置法 第七十条の七の五第二項（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2
- 租税特別措置法 第七十条の七の五第二項第一号（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-1
- 租税特別措置法 第七十条の七の五第二項第一号ハ（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-1/sub-3
- 租税特別措置法 第七十条の七の五第二項第一号ホ（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-1/sub-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-1/sub-5
- 租税特別措置法 第七十条の七の五第二項第六号（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-6
- 租税特別措置法 第七十条の七の五第二項第六号ニ（１）（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-6/sub-4/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-6/sub-4/sub2-1
- 租税特別措置法 第七十条の七の五第二項第七号（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-7
- 租税特別措置法 第七十条の七の五第二項第七号イ（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-7/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-7/sub-1
- 租税特別措置法 第七十条の七の五第二項第八号イ（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-8/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-8/sub-1
- 租税特別措置法 第七十条の七の五第二項第八号ロ（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-8/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-8/sub-2
- 租税特別措置法 第七十条の七の五第二項第九号イ（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-9/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-9/sub-1
- 租税特別措置法 第七十条の七の五第二項第九号ロ（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-9/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-9/sub-2
- 租税特別措置法 第七十条の七の五第三項（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-3
- 租税特別措置法 第七十条の七の五第四項（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-4
- 租税特別措置法 第七十条の七の五第五項（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-5
- 租税特別措置法 第七十条の七の五第六項（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-6
- 租税特別措置法 第七十条の七の五第八項（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-8
- 租税特別措置法 第七十条の七の五第九項（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-9
- 租税特別措置法 第七十条の七の五第十項（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-10
- 租税特別措置法 第七十条の七の五第十一項（非上場株式等についての贈与税の納税猶予及び免除の特例） — 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
- 租税特別措置法 第七十条の七の五第十二項（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12
- 租税特別措置法 第七十条の七の五第十二項第一号（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-1
- 租税特別措置法 第七十条の七の五第十二項第一号イ（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-1/sub-1
- 租税特別措置法 第七十条の七の五第十二項第一号ロ（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-1/sub-2
- 租税特別措置法 第七十条の七の五第十二項第二号（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-2
- 租税特別措置法 第七十条の七の五第十二項第二号イ（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-2/sub-1
- 租税特別措置法 第七十条の七の五第十二項第三号（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-3
- 租税特別措置法 第七十条の七の五第十二項第三号イ（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-3/sub-1
- 租税特別措置法 第七十条の七の五第十二項第四号イ（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-12/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-4/sub-1
- 租税特別措置法 第七十条の七の五第十三項（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-13
- 租税特別措置法 第七十条の七の五第十三項第一号（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-13/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-13/item-1
- 租税特別措置法 第七十条の七の五第十三項第二号（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-13/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-13/item-2
- 租税特別措置法 第七十条の七の五第十三項第三号（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-13/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-13/item-3
- 租税特別措置法 第七十条の七の五第十四項（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-14
- 租税特別措置法 第七十条の七の五第十四項第一号（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-14/item-1
- 租税特別措置法 第七十条の七の五第十四項第一号イ（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-14/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-14/item-1/sub-1
- 租税特別措置法 第七十条の七の五第十四項第一号ロ（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-14/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-14/item-1/sub-2
- 租税特別措置法 第七十条の七の五第十四項第一号ハ（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-14/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-14/item-1/sub-3
- 租税特別措置法 第七十条の七の五第十四項第二号（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-14/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-14/item-2
- 租税特別措置法 第七十条の七の五第十五項（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-15
- 租税特別措置法 第七十条の七の五第十六項（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-16
- 租税特別措置法 第七十条の七の五第十七項（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-17
- 租税特別措置法 第七十条の七の五第十八項（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-18
- 租税特別措置法 第七十条の七の五第十九項（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-19 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-19
- 租税特別措置法 第七十条の七の五第二十一項（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-21 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-21
- …and 31 more at https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5
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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-20261007T211206-210, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-211, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-212, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-213, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-005, 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