# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十条の九 (Article 70-9) - 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: 第七十条の九 (Article 70-9)（特別緑地保全地区等内の土地に係る相続税の延納に伴う利子税の特例） — address `art-70-9` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-70-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-70-9 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第七十条の九（特別緑地保全地区等内の土地に係る相続税の延納に伴う利子税の特例） — Special Provisions on Interest Tax Accompanying Deferred Payment of Inheritance Tax on Land in Special Green Space Conservation Districts, etc. caption: machine translation, not official art-70-9 · https://japanlaw.org/en/special-taxation-measures-act/art-70-9 · https://japanlaw.org/l/332AC0000000026/art-70-9 **第一項** 相続税法第三十八条第一項の規定により相続税額について延納の許可を受けた者に係る前条第一項に規定する課税相続財産の価額のうちに都市緑地法第十二条の規定による特別緑地保全地区又は古都における歴史的風土の保存に関する特別措置法第六条第一項の規定による歴史的風土特別保存地区その他これに準ずるものとして政令で定める地区内にある土地の価額がある場合には、当該延納の許可を受けた相続税額のうち当該土地の価額に対応するものとして政令で定めるところにより計算した部分の税額（次項において「特別緑地保全地区等内土地部分の税額」という。）についての相続税法第五十二条第一項の規定の適用については、同項第一号中「年六・六パーセント」とあるのは、「年四・二パーセント」とする。 art-70-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-9/par-1 In the case where the value of taxable inherited property prescribed in paragraph (1) of the preceding Article relating to a person who has received permission for deferred payment of the amount of inheritance tax under the provisions of Article 38, paragraph (1) of the Inheritance Tax Act includes the value of land located within a special green space conservation district under the provisions of Article 12 of the Urban Green Space Conservation Act, a special historic scenic beauty preservation district under the provisions of Article 6, paragraph (1) of the Act on Special Measures concerning Preservation of Traditional Scenic Beauty in Ancient Capitals, or any other district specified by Cabinet Order as equivalent thereto, with regard to the application of the provisions of Article 52, paragraph (1) of the Inheritance Tax Act to the portion of tax calculated pursuant to the provisions of Cabinet Order as corresponding to the value of that land, out of the amount of inheritance tax for which that permission for deferred payment was granted (referred to as the "tax on the portion for land in a special green space conservation district, etc." in the following paragraph), the phrase "6.6 percent per annum" in item (i) of that paragraph is deemed to be replaced with "4.2 percent per annum". machine translation, not official **第二項** 相続税法第五十二条第三項の規定は、延納の許可を受けた相続税額のうちに特別緑地保全地区等内土地部分の税額とその他の部分の税額とがある場合について準用する。 art-70-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-9/par-2 The provisions of Article 52, paragraph (3) of the Inheritance Tax Act apply mutatis mutandis to the case where the amount of inheritance tax for which permission for deferred payment has been granted includes both the tax on the portion for land in a special green space conservation district, etc. and the tax on the other portion. machine translation, not official **第三項** 第一項の規定の適用を受けようとする者は、相続税法第三十九条第一項に規定する申請書に、第一項に規定する地区内にある土地の明細書その他財務省令で定める書類を添付して、これを納税地の所轄税務署長に提出しなければならない。 art-70-9/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-9/par-3 A person seeking the application of the provisions of paragraph (1) must attach, to the written application prescribed in Article 39, paragraph (1) of the Inheritance Tax Act, a written statement of the land located within the district prescribed in paragraph (1) and other documents specified by Order of the Ministry of Finance, and submit it to the district director with jurisdiction over the place for tax payment. machine translation, not official **第四項** 前三項の規定は、相続税法第四十四条第一項又は第四十七条第一項の規定により延納の許可を受けた者で、第一項に規定する課税相続財産の価額のうちに同項に規定する土地の価額があるものが当該許可により納付すべき相続税額に係る利子税について準用する。 art-70-9/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-70-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-9/par-4 The provisions of the preceding three paragraphs apply mutatis mutandis to the interest tax relating to the amount of inheritance tax to be paid under the permission for deferred payment by a person who has received that permission under the provisions of Article 44, paragraph (1) or Article 47, paragraph (1) of the Inheritance Tax Act and whose value of taxable inherited property prescribed in paragraph (1) includes the value of land prescribed in that paragraph. machine translation, not official --- ## Cites - art-70-9/par-1: 相続税法第三十八条第一項 → e-Gov law 325AC0000000073, 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — not held in this collection - art-70-9/par-1: 都市緑地法第十二条 → e-Gov law 348AC0000000072, 第十二条 (Article 12), art-12 — not held in this collection - art-70-9/par-1: 相続税法第五十二条第一項 → e-Gov law 325AC0000000073, 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — not held in this collection - art-70-9/par-1: 同項第一号 → e-Gov law 325AC0000000073, 第五十二条第一項第一号 (Article 52, paragraph (1), item (i)), art-52/par-1/item-1 — not held in this collection - art-70-9/par-1: 前条第一項 → 租税特別措置法 第七十条の八の二第一項 (Article 70-8-2, paragraph (1)), art-70-8-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-8-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-8-2/par-1 - art-70-9/par-1: 次項 → 租税特別措置法 第七十条の九第二項 (Article 70-9, paragraph (2)), art-70-9/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-9/par-2 - art-70-9/par-2: 相続税法第五十二条第三項 → e-Gov law 325AC0000000073, 第五十二条第三項 (Article 52, paragraph (3)), art-52/par-3 — not held in this collection - art-70-9/par-3: 相続税法第三十九条第一項 → e-Gov law 325AC0000000073, 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — not held in this collection - art-70-9/par-3: 第一項 → 租税特別措置法 第七十条の九第一項 (Article 70-9, paragraph (1)), art-70-9/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-9/par-1 - art-70-9/par-4: 相続税法第四十四条第一項 → e-Gov law 325AC0000000073, 第四十四条第一項 (Article 44, paragraph (1)), art-44/par-1 — not held in this collection - art-70-9/par-4: 第四十七条第一項 → e-Gov law 325AC0000000073, 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — not held in this collection - art-70-9/par-4: 前三項 → 租税特別措置法 第七十条の九第二項 (Article 70-9, paragraph (2)), art-70-9/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-9/par-2 - art-70-9/par-4: 前三項 → 租税特別措置法 第七十条の九第一項 (Article 70-9, paragraph (1)), art-70-9/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-9/par-1 - art-70-9/par-4: 前三項 → 租税特別措置法 第七十条の九第三項 (Article 70-9, paragraph (3)), art-70-9/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-9/par-3 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第七十条の九第一項（特別緑地保全地区等内の土地に係る相続税の延納に伴う利子税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-9/par-1 - 租税特別措置法 第七十条の九第三項（特別緑地保全地区等内の土地に係る相続税の延納に伴う利子税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-9/par-3 - 租税特別措置法 第七十条の九第四項（特別緑地保全地区等内の土地に係る相続税の延納に伴う利子税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-9/par-4 - 租税特別措置法 第七十条の十一第一項（相続税の延納に伴う利子税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-11/par-1 - 租税特別措置法 第九十三条第三項第五号（利子税の割合の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-93/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/art-93/par-3/item-5 --- ## 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-20261007T211206-221, 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