# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十条の二の三 (Article 70-2-3) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第七十条の二の三 (Article 70-2-3)（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税） — address `art-70-2-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-70-2-3 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第七十条の二の三（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税） — Tax Exemption for Gift Tax Where a Lump-Sum Gift of Marriage and Child-Rearing Funds Is Received from a Lineal Ascendant caption: machine translation, not official art-70-2-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-3 **第一項** 平成二十七年四月一日から令和九年三月三十一日までの間に、個人（結婚・子育て資金管理契約を締結する日において十八歳以上五十歳未満の者に限る。）が、その直系尊属と信託会社（信託業法第三条又は第五十三条第一項の免許を受けたものに限るものとし、金融機関の信託業務の兼営等に関する法律により同法第一条第一項に規定する信託業務を営む同項に規定する金融機関を含む。次項及び第十二項において「受託者」という。）との間の結婚・子育て資金管理契約に基づき信託の受益権（以下この項、第四項及び第十七項第三号において「信託受益権」という。）を取得した場合、その直系尊属からの書面による贈与により取得した金銭を結婚・子育て資金管理契約に基づき銀行等（銀行その他の預金又は貯金の受入れを行う金融機関として政令で定める金融機関をいう。次項及び第四項において同じ。）の営業所、事務所その他これらに準ずるものでこの法律の施行地にあるもの（第九項を除き、以下この条において「営業所等」という。）において預金若しくは貯金として預入をした場合又は結婚・子育て資金管理契約に基づきその直系尊属からの書面による贈与により取得した金銭若しくはこれに類するものとして政令で定めるもの（以下この条において「金銭等」という。）で金融商品取引法第二条第九項に規定する金融商品取引業者（同法第二十八条第一項に規定する第一種金融商品取引業を行う者に限る。次項及び第四項において同じ。）の営業所等において有価証券を購入した場合には、当該信託受益権、金銭又は金銭等の価額のうち千万円までの金額（既にこの項の規定の適用を受けて贈与税の課税価格に算入しなかつた金額がある場合には、当該算入しなかつた金額を控除した残額）に相当する部分の価額については、贈与税の課税価格に算入しない。ただし、当該個人の当該信託受益権、金銭又は金銭等を取得した日の属する年の前年分の所得税に係る所得税法第二条第一項第三十号の合計所得金額が千万円を超える場合は、この限りでない。 art-70-2-3/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-1 In the case where, during the period from April 1, 2015 to March 31, 2027, an individual (limited to a person who is 18 years of age or older and less than 50 years of age on the day on which the individual concludes a contract for management of marriage and child-rearing funds) has acquired a beneficial interest in a trust (referred to as a "beneficial interest in a trust" in this paragraph, paragraph (4) and paragraph (17), item (iii)) under a contract for management of marriage and child-rearing funds between a lineal ascendant of that individual and a trust company (limited to one that has obtained a license under Article 3 or Article 53, paragraph (1) of the Trust Business Act, and including a financial institution prescribed in Article 1, paragraph (1) of the Act on Engagement in Trust Business by Financial Institutions that engages, pursuant to that Act, in the trust business prescribed in that paragraph; referred to as the "trustee" in the following paragraph and paragraph (12)), in the case where the individual has deposited money acquired by a written gift from that lineal ascendant, under a contract for management of marriage and child-rearing funds, as deposits or savings at a business office, office or any other place equivalent thereto located in the area where this Act is in force (referred to as a "business office or similar place" hereinafter in this Article, except in paragraph (9)) of a bank, etc. (meaning a bank or any other financial institution specified by Cabinet Order as a financial institution that accepts deposits or savings; the same applies in the following paragraph and paragraph (4)), or in the case where the individual has purchased securities, under a contract for management of marriage and child-rearing funds, at a business office or similar place of a financial instruments business operator prescribed in Article 2, paragraph (9) of the Financial Instruments and Exchange Act (limited to a person that engages in type I financial instruments business prescribed in Article 28, paragraph (1) of that Act; the same applies in the following paragraph and paragraph (4)) with money acquired by a written gift from that lineal ascendant or anything specified by Cabinet Order as being similar thereto (referred to as "monies, etc." hereinafter in this Article), the value of the part corresponding to the amount up to 10,000,000 yen (or, in the case where there is an amount that has already not been included in the taxable value for gift tax by the application of the provisions of this paragraph, the balance remaining after deducting the amount not so included) out of the value of that beneficial interest in a trust, money or monies, etc. is not included in the taxable value for gift tax; provided, however, that this does not apply in the case where the total income amount prescribed in Article 2, paragraph (1), item (xxx) of the Income Tax Act for income tax of that individual for the year preceding the year that includes the day on which the individual acquired that beneficial interest in a trust, money or monies, etc. exceeds 10,000,000 yen. 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-70-2-3/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/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** 結婚・子育て資金　次に掲げる金銭をいう。 art-70-2-3/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-1 marriage and child-rearing funds: the following money: machine translation, not official **イ** 前項本文の規定の適用を受ける個人（以下この条において「受贈者」という。）の結婚に際して支出する費用で政令で定めるものに充てる金銭 art-70-2-3/par-2/item-1/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-1/sub-1 money to be appropriated to expenses specified by Cabinet Order that are paid in connection with the marriage of an individual who receives the application of the provisions of the main clause of the preceding paragraph (referred to as a "donee" hereinafter in this Article); machine translation, not official **ロ** 受贈者（当該受贈者の配偶者を含む。）の妊娠、出産又は育児に要する費用で政令で定めるものに充てる金銭 art-70-2-3/par-2/item-1/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-1/sub-2 money to be appropriated to expenses specified by Cabinet Order that are required for pregnancy, childbirth or child-rearing of the donee (including the spouse of that donee). machine translation, not official **二** 結婚・子育て資金管理契約　結婚・子育て資金を管理することを目的とする契約であつて次に掲げるものをいう。 art-70-2-3/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-2 contract for management of marriage and child-rearing funds: a contract the purpose of which is the management of marriage and child-rearing funds and that is any of the following: machine translation, not official **イ** 受贈者の直系尊属と受託者との間の信託に関する契約で次に掲げる事項が定められているもの art-70-2-3/par-2/item-2/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-2/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-2/sub-1 a contract concerning a trust between a lineal ascendant of the donee and a trustee that stipulates the following matters: machine translation, not official **（１）** 信託の主たる目的は、結婚・子育て資金の管理とされていること。 art-70-2-3/par-2/item-2/sub-1/sub2-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-2/item-2/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-2/sub-1/sub2-1 the principal purpose of the trust is the management of marriage and child-rearing funds; machine translation, not official **（２）** 受託者がその信託財産として受け入れる資産は、金銭等に限られるものであること。 art-70-2-3/par-2/item-2/sub-1/sub2-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-2/item-2/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-2/sub-1/sub2-2 the assets that the trustee accepts as trust property are limited to monies, etc.; machine translation, not official **（３）** 当該受贈者を信託の利益の全部についての受益者とするものであること。 art-70-2-3/par-2/item-2/sub-1/sub2-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-2/item-2/sub-1/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-2/sub-1/sub2-3 the trust makes that donee the beneficiary of the entire benefit of the trust; machine translation, not official **（４）** その他政令で定める事項 art-70-2-3/par-2/item-2/sub-1/sub2-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-2/item-2/sub-1/sub2-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-2/sub-1/sub2-4 any other matters specified by Cabinet Order; machine translation, not official **ロ** 受贈者と銀行等との間の普通預金その他の財務省令で定める預金又は貯金に係る契約で次に掲げる事項が定められているもの art-70-2-3/par-2/item-2/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-2/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-2/sub-2 a contract concerning ordinary deposits or any other deposits or savings specified by Order of the Ministry of Finance between the donee and a bank, etc. that stipulates the following matters: machine translation, not official **（１）** 結婚・子育て資金の支払に充てるために預金又は貯金を払い出した場合には、当該受贈者は銀行等に第九項に規定する領収書等を提出すること。 art-70-2-3/par-2/item-2/sub-2/sub2-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-2/item-2/sub-2/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-2/sub-2/sub2-1 in the case where deposits or savings are withdrawn to be appropriated to the payment of marriage and child-rearing funds, that donee is to submit the receipts, etc. prescribed in paragraph (9) to the bank, etc.; machine translation, not official **（２）** その他政令で定める事項 art-70-2-3/par-2/item-2/sub-2/sub2-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-2/item-2/sub-2/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-2/sub-2/sub2-2 any other matters specified by Cabinet Order; machine translation, not official **ハ** 受贈者と金融商品取引業者との間の有価証券の保管の委託に係る契約で次に掲げる事項が定められているもの art-70-2-3/par-2/item-2/sub-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-2/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-2/sub-3 a contract concerning the custody of securities between the donee and a financial instruments business operator that stipulates the following matters: machine translation, not official **（１）** 結婚・子育て資金の支払に充てるために有価証券の譲渡、償還その他の事由により金銭の交付を受けた場合には、当該受贈者は金融商品取引業者に第九項に規定する領収書等を提出すること。 art-70-2-3/par-2/item-2/sub-3/sub2-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-2/item-2/sub-3/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-2/sub-3/sub2-1 in the case where the donee receives the delivery of money by reason of the transfer or redemption of securities or any other reason in order to appropriate it to the payment of marriage and child-rearing funds, that donee is to submit the receipts, etc. prescribed in paragraph (9) to the financial instruments business operator; machine translation, not official **（２）** その他政令で定める事項 art-70-2-3/par-2/item-2/sub-3/sub2-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-2/item-2/sub-3/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-2/sub-3/sub2-2 any other matters specified by Cabinet Order. machine translation, not official **三** 結婚・子育て資金非課税申告書　前項本文の規定の適用を受けようとする旨、受贈者の氏名及び住所又は居所その他財務省令で定める事項を記載した申告書をいう。 art-70-2-3/par-2/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-3 tax exemption return for marriage and child-rearing funds: a return stating that the donee seeks the application of the provisions of the main clause of the preceding paragraph, the name and domicile or residence of the donee, and other matters specified by Order of the Ministry of Finance; machine translation, not official **四** 非課税拠出額　結婚・子育て資金非課税申告書又は第四項本文に規定する追加結婚・子育て資金非課税申告書に前項本文の規定の適用を受けるものとして記載された金額を合計した金額をいう。 art-70-2-3/par-2/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-4 tax-exempt contribution amount: the total of the amounts stated in the tax exemption return for marriage and child-rearing funds or in the statement of additional tax-exempt marriage and child-rearing funds prescribed in the main clause of paragraph (4) as being subject to the application of the provisions of the main clause of the preceding paragraph; machine translation, not official **五** 結婚・子育て資金支出額　第十項の規定により取扱金融機関（受贈者の直系尊属と結婚・子育て資金管理契約を締結した受託者又は受贈者と結婚・子育て資金管理契約を締結した銀行等若しくは金融商品取引業者をいう。第九項を除き、以下この条において同じ。）の営業所等において結婚・子育て資金の支払の事実が確認され、かつ、記録された金額を合計した金額をいう。 art-70-2-3/par-2/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-5 amount spent on marriage and child-rearing funds: the total of the amounts for which the fact of payment of marriage and child-rearing funds has been confirmed and recorded at the business office or similar place of the handling financial institution (meaning a trustee that has concluded a contract for management of marriage and child-rearing funds with a lineal ascendant of the donee, or a bank, etc. or financial instruments business operator that has concluded a contract for management of marriage and child-rearing funds with the donee; the same applies hereinafter in this Article, except in paragraph (9)) pursuant to the provisions of paragraph (10). machine translation, not official **第三項** 第一項本文の規定は、同項本文の規定の適用を受けようとする受贈者が結婚・子育て資金非課税申告書を当該結婚・子育て資金非課税申告書に記載した取扱金融機関の営業所等を経由し、信託がされる日、預金若しくは貯金の預入をする日又は有価証券を購入する日までに、当該受贈者の納税地の所轄税務署長に提出した場合に限り、適用する。 art-70-2-3/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-3 The provisions of the main clause of paragraph (1) apply only in the case where the donee who seeks the application of the provisions of the main clause of that paragraph has submitted a tax exemption return for marriage and child-rearing funds to the district director with jurisdiction over the place for tax payment of that donee, via the business office or similar place of the handling financial institution stated in that tax exemption return for marriage and child-rearing funds, by the day on which the trust is created, the day on which the deposits or savings are deposited, or the day on which the securities are purchased. machine translation, not official **第四項** 受贈者が既に結婚・子育て資金非課税申告書を提出している場合（当該結婚・子育て資金非課税申告書に記載された金額が千万円に満たない場合に限る。）において、当該結婚・子育て資金非課税申告書に係る結婚・子育て資金管理契約に基づき、当該受贈者が新たにその直系尊属の行為により信託受益権を取得したとき、その直系尊属からの書面による贈与により取得した金銭を銀行等の営業所等において預金若しくは貯金として預入をしたとき、又はその直系尊属からの書面による贈与により取得した金銭等で金融商品取引業者の営業所等において有価証券を購入したときは、当該受贈者は、当該信託受益権、金銭又は金銭等の価額について第一項本文の規定の適用を受けようとする旨その他財務省令で定める事項を記載した申告書（次項から第七項までにおいて「追加結婚・子育て資金非課税申告書」という。）を当該結婚・子育て資金非課税申告書を提出した取扱金融機関の営業所等を経由し、新たに信託がされる日、預金若しくは貯金の預入をする日又は有価証券を購入する日までに、当該受贈者の納税地の所轄税務署長に提出した場合に限り、第一項本文の規定の適用を受けることができる。ただし、当該受贈者の当該信託受益権、金銭又は金銭等を取得した日の属する年の前年分の所得税に係る所得税法第二条第一項第三十号の合計所得金額が千万円を超える場合は、この限りでない。 art-70-2-3/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-4 In the case where a donee has already submitted a tax exemption return for marriage and child-rearing funds (limited to the case where the amount stated in that tax exemption return for marriage and child-rearing funds is less than 10,000,000 yen), when, under the contract for management of marriage and child-rearing funds pertaining to that tax exemption return for marriage and child-rearing funds, that donee has newly acquired a beneficial interest in a trust by an act of a lineal ascendant of that donee, has deposited money acquired by a written gift from that lineal ascendant as deposits or savings at a business office or similar place of a bank, etc., or has purchased securities at a business office or similar place of a financial instruments business operator with monies, etc. acquired by a written gift from that lineal ascendant, that donee may receive the application of the provisions of the main clause of paragraph (1) only in the case where that donee has submitted a return stating that the donee seeks the application of the provisions of the main clause of paragraph (1) with regard to the value of that beneficial interest in a trust, money or monies, etc. and other matters specified by Order of the Ministry of Finance (referred to as a "statement of additional tax-exempt marriage and child-rearing funds" in the following paragraph through paragraph (7)) to the district director with jurisdiction over the place for tax payment of that donee, via the business office or similar place of the handling financial institution to which that tax exemption return for marriage and child-rearing funds was submitted, by the day on which the trust is newly created, the day on which the deposits or savings are deposited, or the day on which the securities are purchased; provided, however, that this does not apply in the case where the total income amount prescribed in Article 2, paragraph (1), item (xxx) of the Income Tax Act for income tax of that donee for the year preceding the year that includes the day on which that donee acquired that beneficial interest in a trust, money or monies, etc. exceeds 10,000,000 yen. machine translation, not official **第五項** 前二項の場合において、第三項の結婚・子育て資金非課税申告書又は前項の追加結婚・子育て資金非課税申告書がこれらの規定に規定する取扱金融機関の営業所等に受理されたときは、これらの申告書は、その受理された日にこれらの規定に規定する税務署長に提出されたものとみなす。 art-70-2-3/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-5 In the cases referred to in the preceding two paragraphs, when the tax exemption return for marriage and child-rearing funds referred to in paragraph (3) or the statement of additional tax-exempt marriage and child-rearing funds referred to in the preceding paragraph has been accepted at the business office or similar place of the handling financial institution prescribed in those provisions, those returns are deemed to have been submitted to the district director prescribed in those provisions on the day on which they were accepted. machine translation, not official **第六項** 結婚・子育て資金非課税申告書は、受贈者が既に結婚・子育て資金非課税申告書を提出している場合（既に提出した結婚・子育て資金非課税申告書に係る結婚・子育て資金管理契約が第十三項第三号に掲げる事由に該当したことにより終了している場合を除く。）には提出することができないものとし、結婚・子育て資金非課税申告書に第一項本文の規定の適用を受けるものとして記載された金額が千万円を超えるものである場合又は追加結婚・子育て資金非課税申告書に係る結婚・子育て資金管理契約について既に受理された結婚・子育て資金非課税申告書及び追加結婚・子育て資金非課税申告書に同項本文の規定の適用を受けるものとして記載された金額を合計した金額が千万円を超えるものである場合には、取扱金融機関の営業所等は、これらの申告書を受理することができない。 art-70-2-3/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-6 A tax exemption return for marriage and child-rearing funds may not be submitted in the case where the donee has already submitted a tax exemption return for marriage and child-rearing funds (excluding the case where the contract for management of marriage and child-rearing funds pertaining to the tax exemption return for marriage and child-rearing funds already submitted has terminated because it has fallen under the grounds listed in paragraph (13), item (iii)), and, in the case where the amount stated in a tax exemption return for marriage and child-rearing funds as being subject to the application of the provisions of the main clause of paragraph (1) exceeds 10,000,000 yen, or in the case where the total of the amounts stated as being subject to the application of the provisions of the main clause of that paragraph in the tax exemption return for marriage and child-rearing funds and statements of additional tax-exempt marriage and child-rearing funds already accepted with regard to the contract for management of marriage and child-rearing funds pertaining to a statement of additional tax-exempt marriage and child-rearing funds exceeds 10,000,000 yen, the business office or similar place of the handling financial institution may not accept those returns. machine translation, not official **第七項** 第三項又は第四項の規定により結婚・子育て資金非課税申告書又は追加結婚・子育て資金非課税申告書を提出しようとする受贈者は、これらの申告書の提出に代えて、これらの規定に規定する取扱金融機関の営業所等に対し、これらの申告書に記載すべき事項を電磁的方法により提供することができる。この場合において、当該受贈者は、これらの申告書を当該取扱金融機関の営業所等に提出したものとみなす。 art-70-2-3/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-7 A donee who intends to submit a tax exemption return for marriage and child-rearing funds or a statement of additional tax-exempt marriage and child-rearing funds pursuant to the provisions of paragraph (3) or paragraph (4) may, in lieu of submitting those returns, provide the matters to be stated in those returns to the business office or similar place of the handling financial institution prescribed in those provisions by electronic or magnetic means. In this case, that donee is deemed to have submitted those returns to the business office or similar place of that handling financial institution. machine translation, not official **第八項** 前項の規定の適用がある場合における第五項の規定の適用については、同項中「又は」とあるのは「に記載すべき事項又は」と、「がこれら」とあるのは「に記載すべき事項がこれら」と、「受理された」とあるのは「提供された」とする。 art-70-2-3/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-8 With regard to the application of the provisions of paragraph (5) in the case where the provisions of the preceding paragraph apply, the phrase "the tax exemption return for marriage and child-rearing funds referred to in paragraph (3) or the statement of additional tax-exempt marriage and child-rearing funds referred to in the preceding paragraph has been accepted" in that paragraph is deemed to be replaced with "the matters to be stated in the tax exemption return for marriage and child-rearing funds referred to in paragraph (3) or the matters to be stated in the statement of additional tax-exempt marriage and child-rearing funds referred to in the preceding paragraph have been provided", and the phrase "they were accepted" with "they were provided". machine translation, not official **第九項** 第一項本文の規定の適用を受ける受贈者は、政令で定めるところにより選択した次の各号に掲げる場合の区分に応じ当該各号に定める日までに、結婚・子育て資金の支払に充てた金銭に係る領収書その他の書類でその支払の事実を証するもの（相続税法第二十一条の三第一項第二号の規定の適用を受けた贈与により取得した財産が充てられた生活費又は教育費に係るもの及び前条第二項第一号に規定する教育資金の支払に充てた金銭に係る同条第九項に規定する領収書等であつて同項の規定により同条第二項第五号に規定する取扱金融機関の同条第一項本文に規定する営業所等に提出又は提供をしたもの（同条第九項に規定する財務省令で定める書類に記載又は記録がされた支払に係る領収書その他の書類でその支払の事実を証するものを含む。）を除く。以下この条において「領収書等」という。）を、第二項第五号に規定する取扱金融機関の第一項本文に規定する営業所等に提出しなければならない。 art-70-2-3/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-9 A donee who receives the application of the provisions of the main clause of paragraph (1) must submit, by the day specified in the following items for the category of cases listed in each of those items selected pursuant to the provisions of Cabinet Order, receipts or any other documents pertaining to money appropriated to the payment of marriage and child-rearing funds that certify the fact of that payment (excluding those pertaining to living expenses or education expenses to which property acquired by a gift to which the provisions of Article 21-3, paragraph (1), item (ii) of the Inheritance Tax Act have been applied was appropriated, and the receipts, etc. prescribed in paragraph (9) of the preceding Article pertaining to money appropriated to the payment of education funds prescribed in paragraph (2), item (i) of that Article that have been submitted or provided, pursuant to the provisions of paragraph (9) of that Article, to the business office or similar place prescribed in the main clause of paragraph (1) of that Article of the handling financial institution prescribed in paragraph (2), item (v) of that Article (including receipts or any other documents pertaining to a payment stated or recorded in the documents specified by Order of the Ministry of Finance prescribed in paragraph (9) of that Article that certify the fact of that payment); referred to as "receipts, etc." hereinafter in this Article) to the business office or similar place prescribed in the main clause of paragraph (1) of the handling financial institution prescribed in paragraph (2), item (v): machine translation, not official **一** 結婚・子育て資金の支払に充てた金銭に相当する額を払い出す方法により専ら払出しを受ける場合　当該領収書等に記載された支払年月日から一年を経過する日 art-70-2-3/par-9/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-9/item-1 in the case where the donee receives withdrawals exclusively by the method of withdrawing an amount equivalent to the money appropriated to the payment of marriage and child-rearing funds: the day on which one year has elapsed from the date of payment stated in those receipts, etc.; machine translation, not official **二** 前号に掲げる場合以外の場合　当該領収書等に記載された支払年月日の属する年の翌年三月十五日 art-70-2-3/par-9/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-9/item-2 in cases other than the case listed in the preceding item: March 15 of the year following the year that includes the date of payment stated in those receipts, etc. machine translation, not official **第十項** 取扱金融機関の営業所等は、前項の規定により受贈者から提出を受けた領収書等により払い出した金銭が結婚・子育て資金の支払に充てられたことを確認し、当該領収書等に記載された支払の金額及び年月日について記録をし、かつ、当該領収書等を受領した日から当該受贈者に係る結婚・子育て資金管理契約が終了した日の属する年の翌年三月十五日後六年を経過する日までの間、財務省令で定める方法により当該領収書等及び当該記録（第十二項第三号の規定による記録を含む。）を保存しなければならない。 art-70-2-3/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-10 The business office or similar place of the handling financial institution must confirm, by the receipts, etc. submitted by the donee pursuant to the provisions of the preceding paragraph, that the money withdrawn has been appropriated to the payment of marriage and child-rearing funds, make a record of the amount and date of the payment stated in those receipts, etc., and retain those receipts, etc. and that record (including the record under the provisions of paragraph (12), item (iii)) by the method specified by Order of the Ministry of Finance during the period from the day on which it received those receipts, etc. until the day on which six years have elapsed after March 15 of the year following the year that includes the day on which the contract for management of marriage and child-rearing funds pertaining to that donee terminated. machine translation, not official **第十一項** 第九項第二号に掲げる場合において、その年中に払い出した金銭の合計額がその年中に結婚・子育て資金の支払に充てたものとして提出を受けた領収書等（当該領収書等に記載された支払年月日その他の記録によりその年中に結婚・子育て資金の支払に充てられたことを確認できるものに限る。）により結婚・子育て資金の支払に充てたことを確認した金額の合計額を下回るときは、前項の規定により取扱金融機関の営業所等が記録する金額は、当該払い出した金銭の合計額を限度とする。 art-70-2-3/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-11 In the case listed in paragraph (9), item (ii), when the total amount of money withdrawn during the year falls below the total of the amounts confirmed to have been appropriated to the payment of marriage and child-rearing funds by the receipts, etc. submitted as having been appropriated to the payment of marriage and child-rearing funds during that year (limited to receipts, etc. by which it can be confirmed, from the date of payment stated in those receipts, etc. or other records, that they were appropriated to the payment of marriage and child-rearing funds during that year), the amount recorded by the business office or similar place of the handling financial institution pursuant to the provisions of the preceding paragraph is limited to the total amount of that money withdrawn. machine translation, not official **第十二項** 贈与者（受託者との間の結婚・子育て資金管理契約に基づき受贈者を受益者とする信託をした当該受贈者の直系尊属又は受贈者に対し結婚・子育て資金管理契約に基づき預金若しくは貯金の預入若しくは有価証券の購入をするための金銭等の書面による贈与をした当該受贈者の直系尊属をいう。以下この項及び第十七項第三号において同じ。）が第一項本文の規定の適用に係る結婚・子育て資金管理契約に基づき信託をした日、同項本文の規定の適用に係る結婚・子育て資金管理契約に基づき預金若しくは貯金をするための金銭の書面による贈与をした日又は同項本文の規定の適用に係る結婚・子育て資金管理契約に基づき有価証券の購入をするための金銭等の書面による贈与をした日からこれらの結婚・子育て資金管理契約の終了の日までの間に、当該贈与者が死亡した場合には、次に定めるところによる。 art-70-2-3/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-12 In the case where a donor (meaning a lineal ascendant of a donee who has created a trust with that donee as the beneficiary under a contract for management of marriage and child-rearing funds with a trustee, or a lineal ascendant of a donee who has made a written gift to that donee of monies, etc. for making deposits or savings or purchasing securities under a contract for management of marriage and child-rearing funds; the same applies hereinafter in this paragraph and in paragraph (17), item (iii)) dies during the period from the day on which the donor created a trust under the contract for management of marriage and child-rearing funds to which the provisions of the main clause of paragraph (1) apply, the day on which the donor made a written gift of money for making deposits or savings under the contract for management of marriage and child-rearing funds to which the provisions of the main clause of that paragraph apply, or the day on which the donor made a written gift of monies, etc. for purchasing securities under the contract for management of marriage and child-rearing funds to which the provisions of the main clause of that paragraph apply, until the day of termination of that contract for management of marriage and child-rearing funds, the following provisions apply: machine translation, not official **一** 当該贈与者に係る受贈者は、当該贈与者が死亡した事実を知つた場合には、速やかに、当該贈与者が死亡した旨を取扱金融機関の営業所等に届け出なければならない。 art-70-2-3/par-12/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-12/item-1 the donee pertaining to that donor must, when the donee has learned of the fact that the donor has died, promptly notify the business office or similar place of the handling financial institution that the donor has died; machine translation, not official **二** 当該贈与者に係る受贈者については、当該贈与者が死亡した日における非課税拠出額から結婚・子育て資金支出額（第十八項の規定による訂正があつた場合には、その訂正後のものとし、第二項第一号イに掲げる結婚・子育て資金については、三百万円を限度とする。第十四項及び第十五項において同じ。）を控除した残額として政令で定める金額（以下この項及び第十四項において「管理残額」という。）を当該贈与者から相続（当該受贈者が当該贈与者の相続人以外の者である場合には、遺贈。次号及び同項において同じ。）により取得したものとみなして、相続税法その他相続税に関する法令の規定を適用する。 art-70-2-3/par-12/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-12/item-2 with regard to the donee pertaining to that donor, the provisions of the Inheritance Tax Act and other laws and regulations concerning inheritance tax apply by deeming the amount specified by Cabinet Order as the balance remaining after deducting the amount spent on marriage and child-rearing funds (in the case where a correction has been made pursuant to the provisions of paragraph (18), the amount after that correction, and, for the marriage and child-rearing funds listed in paragraph (2), item (i), (a), limited to 3,000,000 yen; the same applies in paragraphs (14) and (15)) from the tax-exempt contribution amount as of the day on which that donor died (referred to as the "remaining managed balance" hereinafter in this paragraph and in paragraph (14)) to have been acquired from that donor by inheritance (or, in the case where that donee is a person other than an heir of that donor, by bequest; the same applies in the following item and in paragraph (14)); machine translation, not official **三** 取扱金融機関の営業所等は、前号の規定により相続により取得したものとみなされた管理残額及び当該贈与者が死亡した日を記録しなければならない。 art-70-2-3/par-12/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-12/item-3 the business office or similar place of the handling financial institution must record the remaining managed balance deemed to have been acquired by inheritance pursuant to the provisions of the preceding item and the day on which that donor died; machine translation, not official **四** 当該贈与者から相続又は遺贈により管理残額以外の財産を取得しなかつた受贈者に係る相続税法第十九条の規定の適用については、同条第一項中「遺贈」とあるのは、「遺贈（租税特別措置法第七十条の二の三第十二項第二号（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税）の規定によりみなされる相続又は遺贈を除く。）」とする。 art-70-2-3/par-12/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-12/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-12/item-4 with regard to the application of the provisions of Article 19 of the Inheritance Tax Act to a donee who has not acquired any property other than the remaining managed balance from that donor by inheritance or bequest, the term "bequest" in paragraph (1) of that Article is deemed to be replaced with "bequest (excluding inheritance or bequest deemed pursuant to the provisions of Article 70-2-3, paragraph (12), item (ii) of the Act on Special Measures Concerning Taxation (Tax Exemption for Gift Tax Where a Lump-Sum Gift of Marriage and Child-Rearing Funds Is Received from a Lineal Ascendant))". machine translation, not official **第十三項** 結婚・子育て資金管理契約は、次の各号に掲げる事由の区分に応じ当該各号に定める日のいずれか早い日に終了するものとする。 art-70-2-3/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-13 A contract for management of marriage and child-rearing funds is to terminate on whichever is the earliest of the days specified in the following items in accordance with the categories of grounds listed in those items: machine translation, not official **一** 受贈者が五十歳に達したこと　当該受贈者が五十歳に達した日 art-70-2-3/par-13/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-13/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-13/item-1 the donee has reached 50 years of age: the day on which that donee reached 50 years of age; machine translation, not official **二** 受贈者が死亡したこと　当該受贈者が死亡した日 art-70-2-3/par-13/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-13/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-13/item-2 the donee has died: the day on which that donee died; machine translation, not official **三** 結婚・子育て資金管理契約に係る信託財産の価額が零となつた場合、結婚・子育て資金管理契約に係る預金若しくは貯金の額が零となつた場合又は結婚・子育て資金管理契約に基づき保管されている有価証券の価額が零となつた場合において受贈者と取扱金融機関との間でこれらの結婚・子育て資金管理契約を終了させる合意があつたこと　当該結婚・子育て資金管理契約が当該合意に基づき終了する日 art-70-2-3/par-13/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-13/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-13/item-3 in the case where the value of the trust property pertaining to the contract for management of marriage and child-rearing funds has become zero, the amount of deposits or savings pertaining to the contract for management of marriage and child-rearing funds has become zero, or the value of securities held in custody under the contract for management of marriage and child-rearing funds has become zero, an agreement to terminate that contract for management of marriage and child-rearing funds has been reached between the donee and the handling financial institution: the day on which that contract for management of marriage and child-rearing funds terminates based on that agreement. machine translation, not official **第十四項** 前項第一号又は第三号に掲げる事由に該当したことにより結婚・子育て資金管理契約が終了した場合において、当該結婚・子育て資金管理契約に係る非課税拠出額から結婚・子育て資金支出額（第十二項第二号の規定により相続により取得したものとみなされた管理残額を含む。次項において同じ。）を控除した残額があるときは、次に定めるところによる。 art-70-2-3/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-14 In the case where a contract for management of marriage and child-rearing funds has terminated because it has fallen under the grounds listed in item (i) or item (iii) of the preceding paragraph, if there is a balance remaining after deducting the amount spent on marriage and child-rearing funds (including the remaining managed balance deemed to have been acquired by inheritance pursuant to the provisions of paragraph (12), item (ii); the same applies in the following paragraph) from the tax-exempt contribution amount pertaining to that contract for management of marriage and child-rearing funds, the following provisions apply: machine translation, not official **一** 当該残額については、当該結婚・子育て資金管理契約に係る受贈者の前項第一号又は第三号に定める日の属する年の贈与税の課税価格に算入する。 art-70-2-3/par-14/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-14/item-1 that balance is included in the taxable value for gift tax, for the year that includes the day specified in item (i) or item (iii) of the preceding paragraph, of the donee pertaining to that contract for management of marriage and child-rearing funds; machine translation, not official **二** 第七十条の二の五の規定の適用については、当該残額は、同条第三項に規定する一般贈与財産とみなす。 art-70-2-3/par-14/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-14/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-14/item-2 with regard to the application of the provisions of Article 70-2-5, that balance is deemed to be general gift property prescribed in paragraph (3) of that Article. machine translation, not official **第十五項** 第十三項第二号に掲げる事由に該当したことにより結婚・子育て資金管理契約が終了した場合には、当該結婚・子育て資金管理契約に係る非課税拠出額から結婚・子育て資金支出額を控除した残額については、贈与税の課税価格に算入しない。 art-70-2-3/par-15 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-15 In the case where a contract for management of marriage and child-rearing funds has terminated because it has fallen under the grounds listed in paragraph (13), item (ii), the balance remaining after deducting the amount spent on marriage and child-rearing funds from the tax-exempt contribution amount pertaining to that contract for management of marriage and child-rearing funds is not included in the taxable value for gift tax. machine translation, not official **第十六項** 取扱金融機関の営業所等の長は、結婚・子育て資金管理契約が終了した場合には、当該結婚・子育て資金管理契約に係る受贈者の氏名及び住所又は居所その他の財務省令で定める事項を記載した調書（第二十項及び第二十一項において「結婚・子育て資金管理契約の終了に関する調書」という。）を当該結婚・子育て資金管理契約が終了した日（当該結婚・子育て資金管理契約が第十三項第二号に掲げる事由に該当したことにより終了した場合には、取扱金融機関の営業所等の長が当該事由を知つた日）の属する月の翌々月末日までに当該受贈者の納税地の所轄税務署長に提出しなければならない。 art-70-2-3/par-16 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-16 When a contract for management of marriage and child-rearing funds has terminated, the head of the business office or similar place of the handling financial institution must submit a report stating the name and domicile or residence of the donee pertaining to that contract for management of marriage and child-rearing funds and other matters specified by Order of the Ministry of Finance (referred to as a "report on the termination of a contract for management of marriage and child-rearing funds" in paragraphs (20) and (21)) to the district director with jurisdiction over the place for tax payment of that donee by the last day of the second month following the month that includes the day on which that contract for management of marriage and child-rearing funds terminated (or, in the case where that contract for management of marriage and child-rearing funds terminated because it fell under the grounds listed in paragraph (13), item (ii), the day on which the head of the business office or similar place of the handling financial institution learned of those grounds). machine translation, not official **第十七項** 税務署長は、次に掲げる事実を知つた場合には、取扱金融機関の営業所等の長にその旨その他の財務省令で定める事項を通知するものとする。 art-70-2-3/par-17 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-17 When the district director has learned of any of the following facts, the district director is to notify the head of the business office or similar place of the handling financial institution of that fact and other matters specified by Order of the Ministry of Finance: machine translation, not official **一** 受贈者が結婚・子育て資金の支払に充てるために取扱金融機関の営業所等から払い出した金銭が結婚・子育て資金の支払に充てられていないこと。 art-70-2-3/par-17/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-17/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-17/item-1 money withdrawn by the donee from the business office or similar place of the handling financial institution to be appropriated to the payment of marriage and child-rearing funds has not been appropriated to the payment of marriage and child-rearing funds; machine translation, not official **二** 当該受贈者に係る結婚・子育て資金非課税申告書が二以上の取扱金融機関の営業所等に提出されていること又は当該受贈者に係る非課税拠出額が千万円を超えること。 art-70-2-3/par-17/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-17/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-17/item-2 tax exemption returns for marriage and child-rearing funds pertaining to that donee have been submitted to the business offices or similar places of two or more handling financial institutions, or the tax-exempt contribution amount pertaining to that donee exceeds 10,000,000 yen; machine translation, not official **三** 受贈者が贈与者から第一項本文の規定の適用に係る信託受益権、金銭又は金銭等を取得した日の属する年の前年分の当該受贈者の所得税に係る所得税法第二条第一項第三十号の合計所得金額が千万円を超えること。 art-70-2-3/par-17/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-17/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-17/item-3 the total income amount prescribed in Article 2, paragraph (1), item (xxx) of the Income Tax Act for income tax of the donee for the year preceding the year that includes the day on which the donee acquired from the donor the beneficial interest in a trust, money or monies, etc. to which the provisions of the main clause of paragraph (1) apply exceeds 10,000,000 yen. machine translation, not official **第十八項** 取扱金融機関の営業所等の長は、前項の規定による税務署長からの通知（同項第一号に掲げる事実に係るものに限る。）を受けたときは、当該通知に基づき第十項の記録を訂正しなければならない。 art-70-2-3/par-18 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-18 When the head of the business office or similar place of the handling financial institution has received a notice from the district director under the provisions of the preceding paragraph (limited to one pertaining to the fact listed in item (i) of that paragraph), the head must correct the record referred to in paragraph (10) based on that notice. machine translation, not official **第十九項** 第三項から第十一項まで、第十三項及び前三項に定めるもののほか、第一項、第十二項、第十四項及び第十五項の規定の適用に関し必要な事項は、政令で定める。 art-70-2-3/par-19 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-19 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-19 Beyond what is provided for in paragraphs (3) through (11), paragraph (13) and the preceding three paragraphs, necessary matters concerning the application of the provisions of paragraphs (1), (12), (14) and (15) are specified by Cabinet Order. machine translation, not official **第二十項** 国税庁、国税局又は税務署の当該職員は、結婚・子育て資金管理契約の終了に関する調書の提出に関する調査について必要があるときは、当該結婚・子育て資金管理契約の終了に関する調書を提出する義務がある者に質問し、その者の結婚・子育て資金管理契約に関する帳簿書類その他の物件を検査し、又は当該物件（その写しを含む。）の提示若しくは提出を求めることができる。 art-70-2-3/par-20 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-20 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-20 When it is necessary for an investigation concerning the submission of a report on the termination of a contract for management of marriage and child-rearing funds, the relevant officials of the National Tax Agency, a Regional Taxation Bureau or a tax office may ask questions of a person who is obligated to submit that report on the termination of a contract for management of marriage and child-rearing funds, inspect that person's books and documents or other articles concerning contracts for management of marriage and child-rearing funds, or request the presentation or submission of those articles (including copies thereof). machine translation, not official **第二十一項** 国税庁、国税局又は税務署の当該職員は、結婚・子育て資金管理契約の終了に関する調書の提出に関する調査について必要があるときは、当該調査において提出された物件を留め置くことができる。 art-70-2-3/par-21 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-21 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-21 When it is necessary for an investigation concerning the submission of a report on the termination of a contract for management of marriage and child-rearing funds, the relevant officials of the National Tax Agency, a Regional Taxation Bureau or a tax office may retain articles submitted in the course of that investigation. machine translation, not official **第二十二項** 国税庁、国税局又は税務署の当該職員は、第二十項の規定による質問、検査又は提示若しくは提出の要求をする場合には、その身分を示す証明書を携帯し、関係人の請求があつたときは、これを提示しなければならない。 art-70-2-3/par-22 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-22 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-22 When the relevant officials of the National Tax Agency, a Regional Taxation Bureau or a tax office ask questions, conduct an inspection, or make a request for presentation or submission pursuant to the provisions of paragraph (20), they must carry an identification card and present it if requested by a person concerned. machine translation, not official **第二十三項** 第二十項及び第二十一項の規定による当該職員の権限は、犯罪捜査のために認められたものと解してはならない。 art-70-2-3/par-23 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-23 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-23 The authority of the relevant officials under the provisions of paragraphs (20) and (21) must not be construed as being granted for the purpose of criminal investigation. machine translation, not official **第二十四項** 前項に定めるもののほか、第二十一項の規定の適用に関し必要な事項は、政令で定める。 art-70-2-3/par-24 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-24 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-24 Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (21) are specified by Cabinet Order. machine translation, not official --- ## Cites - art-70-2-3/par-1: 信託業法第三条 → e-Gov law 416AC0000000154, 第三条 (Article 3), art-3 — not held in this collection - art-70-2-3/par-1: 第五十三条第一項 → e-Gov law 416AC0000000154, 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — not held in this collection - art-70-2-3/par-1: 同法第一条第一項 → e-Gov law 416AC0000000154, 第一条第一項 (Article 1, paragraph (1)), art-1/par-1 — not held in this collection - art-70-2-3/par-1: 所得税法第二条第一項第三十号 → 所得税法 第二条第一項第三十号 (Article 2, paragraph (1), item (xxx)), art-2/par-1/item-30 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-30 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-30 - art-70-2-3/par-1: 金融商品取引法第二条第九項 → e-Gov law 323AC0000000025, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection - art-70-2-3/par-1: 同法第二十八条第一項 → e-Gov law 323AC0000000025, 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — not held in this collection - art-70-2-3/par-1: この条 → 租税特別措置法 第七十条の二の三 (Article 70-2-3), art-70-2-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-3 - art-70-2-3/par-1: 次項 → 租税特別措置法 第七十条の二の三第二項 (Article 70-2-3, paragraph (2)), art-70-2-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2 - art-70-2-3/par-1: 第九項 → 租税特別措置法 第七十条の二の三第九項 (Article 70-2-3, paragraph (9)), art-70-2-3/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-9 - art-70-2-3/par-1: 第十二項 → 租税特別措置法 第七十条の二の三第十二項 (Article 70-2-3, paragraph (12)), art-70-2-3/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-12 - art-70-2-3/par-1: この項 → 租税特別措置法 第七十条の二の三第一項 (Article 70-2-3, paragraph (1)), art-70-2-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-1 - art-70-2-3/par-1: 第十七項第三号 → 租税特別措置法 第七十条の二の三第十七項第三号 (Article 70-2-3, paragraph (17), item (iii)), art-70-2-3/par-17/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-17/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-17/item-3 - art-70-2-3/par-1: 第四項 → 租税特別措置法 第七十条の二の三第四項 (Article 70-2-3, paragraph (4)), art-70-2-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-4 - art-70-2-3/par-2: この条 → 租税特別措置法 第七十条の二の三 (Article 70-2-3), art-70-2-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-3 - art-70-2-3/par-2/item-1/sub-1: この条 → 租税特別措置法 第七十条の二の三 (Article 70-2-3), art-70-2-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-3 - art-70-2-3/par-2/item-1/sub-1: 前項 → 租税特別措置法 第七十条の二の三第一項 (Article 70-2-3, paragraph (1)), art-70-2-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-1 - art-70-2-3/par-2/item-2/sub-2/sub2-1: 第九項 → 租税特別措置法 第七十条の二の三第九項 (Article 70-2-3, paragraph (9)), art-70-2-3/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-9 - art-70-2-3/par-2/item-2/sub-3/sub2-1: 第九項 → 租税特別措置法 第七十条の二の三第九項 (Article 70-2-3, paragraph (9)), art-70-2-3/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-9 - art-70-2-3/par-2/item-3: 前項 → 租税特別措置法 第七十条の二の三第一項 (Article 70-2-3, paragraph (1)), art-70-2-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-1 - art-70-2-3/par-2/item-4: 前項 → 租税特別措置法 第七十条の二の三第一項 (Article 70-2-3, paragraph (1)), art-70-2-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-1 - art-70-2-3/par-2/item-4: 第四項 → 租税特別措置法 第七十条の二の三第四項 (Article 70-2-3, paragraph (4)), art-70-2-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-4 - art-70-2-3/par-2/item-5: この条 → 租税特別措置法 第七十条の二の三 (Article 70-2-3), art-70-2-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-3 - art-70-2-3/par-2/item-5: 第十項 → 租税特別措置法 第七十条の二の三第十項 (Article 70-2-3, paragraph (10)), art-70-2-3/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-10 - art-70-2-3/par-2/item-5: 第九項 → 租税特別措置法 第七十条の二の三第九項 (Article 70-2-3, paragraph (9)), art-70-2-3/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-9 - art-70-2-3/par-3: 第一項 → 租税特別措置法 第七十条の二の三第一項 (Article 70-2-3, paragraph (1)), art-70-2-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-1 - art-70-2-3/par-4: 所得税法第二条第一項第三十号 → 所得税法 第二条第一項第三十号 (Article 2, paragraph (1), item (xxx)), art-2/par-1/item-30 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-30 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-30 - art-70-2-3/par-4: 第七項 → 租税特別措置法 第七十条の二の三第七項 (Article 70-2-3, paragraph (7)), art-70-2-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-7 - art-70-2-3/par-4: 次項 → 租税特別措置法 第七十条の二の三第五項 (Article 70-2-3, paragraph (5)), art-70-2-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-5 - art-70-2-3/par-4: 第一項 → 租税特別措置法 第七十条の二の三第一項 (Article 70-2-3, paragraph (1)), art-70-2-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-1 - art-70-2-3/par-5: 前二項 → 租税特別措置法 第七十条の二の三第三項 (Article 70-2-3, paragraph (3)), art-70-2-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-3 - art-70-2-3/par-5: 前二項 → 租税特別措置法 第七十条の二の三第四項 (Article 70-2-3, paragraph (4)), art-70-2-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-4 - art-70-2-3/par-6: 第十三項第三号 → 租税特別措置法 第七十条の二の三第十三項第三号 (Article 70-2-3, paragraph (13), item (iii)), art-70-2-3/par-13/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-13/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-13/item-3 - art-70-2-3/par-6: 第一項 → 租税特別措置法 第七十条の二の三第一項 (Article 70-2-3, paragraph (1)), art-70-2-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-1 - art-70-2-3/par-7: 第三項 → 租税特別措置法 第七十条の二の三第三項 (Article 70-2-3, paragraph (3)), art-70-2-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-3 - art-70-2-3/par-7: 第四項 → 租税特別措置法 第七十条の二の三第四項 (Article 70-2-3, paragraph (4)), art-70-2-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-4 - art-70-2-3/par-8: 前項 → 租税特別措置法 第七十条の二の三第七項 (Article 70-2-3, paragraph (7)), art-70-2-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-7 - art-70-2-3/par-8: 第五項 → 租税特別措置法 第七十条の二の三第五項 (Article 70-2-3, paragraph (5)), art-70-2-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-5 - art-70-2-3/par-9: 相続税法第二十一条の三第一項第二号 → e-Gov law 325AC0000000073, 第二十一条の三第一項第二号 (Article 21-3, paragraph (1), item (ii)), art-21-3/par-1/item-2 — not held in this collection - art-70-2-3/par-9: この条 → 租税特別措置法 第七十条の二の三 (Article 70-2-3), art-70-2-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-3 - art-70-2-3/par-9: 前条第二項第一号 → 租税特別措置法 第七十条の二の二第二項第一号 (Article 70-2-2, paragraph (2), item (i)), art-70-2-2/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-2/item-1 - art-70-2-3/par-9: 同条第二項第五号 → 租税特別措置法 第七十条の二の二第二項第五号 (Article 70-2-2, paragraph (2), item (v)), art-70-2-2/par-2/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-2/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-2/item-5 - art-70-2-3/par-9: 同条第一項 → 租税特別措置法 第七十条の二の二第一項 (Article 70-2-2, paragraph (1)), art-70-2-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-1 - art-70-2-3/par-9: 同条第九項 → 租税特別措置法 第七十条の二の二第九項 (Article 70-2-2, paragraph (9)), art-70-2-2/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-9 - art-70-2-3/par-9: 第一項 → 租税特別措置法 第七十条の二の三第一項 (Article 70-2-3, paragraph (1)), art-70-2-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-1 - art-70-2-3/par-9: 第二項第五号 → 租税特別措置法 第七十条の二の三第二項第五号 (Article 70-2-3, paragraph (2), item (v)), art-70-2-3/par-2/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-5 - art-70-2-3/par-9/item-2: 前号 → 租税特別措置法 第七十条の二の三第九項第一号 (Article 70-2-3, paragraph (9), item (i)), art-70-2-3/par-9/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-9/item-1 - art-70-2-3/par-10: 前項 → 租税特別措置法 第七十条の二の三第九項 (Article 70-2-3, paragraph (9)), art-70-2-3/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-9 - art-70-2-3/par-10: 第十二項第三号 → 租税特別措置法 第七十条の二の三第十二項第三号 (Article 70-2-3, paragraph (12), item (iii)), art-70-2-3/par-12/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-12/item-3 - art-70-2-3/par-11: 前項 → 租税特別措置法 第七十条の二の三第十項 (Article 70-2-3, paragraph (10)), art-70-2-3/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-10 - art-70-2-3/par-11: 第九項第二号 → 租税特別措置法 第七十条の二の三第九項第二号 (Article 70-2-3, paragraph (9), item (ii)), art-70-2-3/par-9/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-9/item-2 - art-70-2-3/par-12: この項 → 租税特別措置法 第七十条の二の三第十二項 (Article 70-2-3, paragraph (12)), art-70-2-3/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-12 - art-70-2-3/par-12: 第一項 → 租税特別措置法 第七十条の二の三第一項 (Article 70-2-3, paragraph (1)), art-70-2-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-1 - art-70-2-3/par-12: 第十七項第三号 → 租税特別措置法 第七十条の二の三第十七項第三号 (Article 70-2-3, paragraph (17), item (iii)), art-70-2-3/par-17/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-17/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-17/item-3 - art-70-2-3/par-12/item-2: 第十八項 → 租税特別措置法 第七十条の二の三第十八項 (Article 70-2-3, paragraph (18)), art-70-2-3/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-18 - art-70-2-3/par-12/item-2: 第十四項 → 租税特別措置法 第七十条の二の三第十四項 (Article 70-2-3, paragraph (14)), art-70-2-3/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-14 - art-70-2-3/par-12/item-2: 次号 → 租税特別措置法 第七十条の二の三第十二項第三号 (Article 70-2-3, paragraph (12), item (iii)), art-70-2-3/par-12/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-12/item-3 - art-70-2-3/par-12/item-2: 第十五項 → 租税特別措置法 第七十条の二の三第十五項 (Article 70-2-3, paragraph (15)), art-70-2-3/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-15 - art-70-2-3/par-12/item-2: この項 → 租税特別措置法 第七十条の二の三第十二項 (Article 70-2-3, paragraph (12)), art-70-2-3/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-12 - art-70-2-3/par-12/item-2: 第二項第一号 → 租税特別措置法 第七十条の二の三第二項第一号 (Article 70-2-3, paragraph (2), item (i)), art-70-2-3/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-1 - art-70-2-3/par-12/item-3: 前号 → 租税特別措置法 第七十条の二の三第十二項第二号 (Article 70-2-3, paragraph (12), item (ii)), art-70-2-3/par-12/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-12/item-2 - art-70-2-3/par-12/item-4: 相続税法第十九条 → e-Gov law 325AC0000000073, 第十九条 (Article 19), art-19 — not held in this collection - art-70-2-3/par-12/item-4: 同条第一項 → e-Gov law 325AC0000000073, 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — not held in this collection - art-70-2-3/par-12/item-4: 租税特別措置法第七十条の二の三第十二項第二号 → 租税特別措置法 第七十条の二の三第十二項第二号 (Article 70-2-3, paragraph (12), item (ii)), art-70-2-3/par-12/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-12/item-2 - art-70-2-3/par-14: 第十二項第二号 → 租税特別措置法 第七十条の二の三第十二項第二号 (Article 70-2-3, paragraph (12), item (ii)), art-70-2-3/par-12/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-12/item-2 - art-70-2-3/par-14: 第三号 → 租税特別措置法 第七十条の二の三第十三項第三号 (Article 70-2-3, paragraph (13), item (iii)), art-70-2-3/par-13/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-13/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-13/item-3 - art-70-2-3/par-14: 次項 → 租税特別措置法 第七十条の二の三第十五項 (Article 70-2-3, paragraph (15)), art-70-2-3/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-15 - art-70-2-3/par-14: 前項第一号 → 租税特別措置法 第七十条の二の三第十三項第一号 (Article 70-2-3, paragraph (13), item (i)), art-70-2-3/par-13/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-13/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-13/item-1 - art-70-2-3/par-14/item-1: 第三号 → 租税特別措置法 第七十条の二の三第十三項第三号 (Article 70-2-3, paragraph (13), item (iii)), art-70-2-3/par-13/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-13/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-13/item-3 - art-70-2-3/par-14/item-1: 前項第一号 → 租税特別措置法 第七十条の二の三第十三項第一号 (Article 70-2-3, paragraph (13), item (i)), art-70-2-3/par-13/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-13/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-13/item-1 - art-70-2-3/par-14/item-2: 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/ja/special-taxation-measures-act/art-70-2-5 · https://japanlaw.org/l/332AC0000000026/art-70-2-5 - art-70-2-3/par-14/item-2: 同条第三項 → 租税特別措置法 第七十条の二の五第三項 (Article 70-2-5, paragraph (3)), art-70-2-5/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-5/par-3 - art-70-2-3/par-15: 第十三項第二号 → 租税特別措置法 第七十条の二の三第十三項第二号 (Article 70-2-3, paragraph (13), item (ii)), art-70-2-3/par-13/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-13/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-13/item-2 - art-70-2-3/par-16: 第二十項 → 租税特別措置法 第七十条の二の三第二十項 (Article 70-2-3, paragraph (20)), art-70-2-3/par-20 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-20 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-20 - art-70-2-3/par-16: 第二十一項 → 租税特別措置法 第七十条の二の三第二十一項 (Article 70-2-3, paragraph (21)), art-70-2-3/par-21 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-21 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-21 - art-70-2-3/par-16: 第十三項第二号 → 租税特別措置法 第七十条の二の三第十三項第二号 (Article 70-2-3, paragraph (13), item (ii)), art-70-2-3/par-13/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-13/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-13/item-2 - art-70-2-3/par-17/item-3: 所得税法第二条第一項第三十号 → 所得税法 第二条第一項第三十号 (Article 2, paragraph (1), item (xxx)), art-2/par-1/item-30 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-30 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-30 - art-70-2-3/par-17/item-3: 第一項 → 租税特別措置法 第七十条の二の三第一項 (Article 70-2-3, paragraph (1)), art-70-2-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-1 - art-70-2-3/par-18: 同項第一号 → 租税特別措置法 第七十条の二の三第十七項第一号 (Article 70-2-3, paragraph (17), item (i)), art-70-2-3/par-17/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-17/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-17/item-1 - art-70-2-3/par-18: 第十項 → 租税特別措置法 第七十条の二の三第十項 (Article 70-2-3, paragraph (10)), art-70-2-3/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-10 - art-70-2-3/par-18: 前項 → 租税特別措置法 第七十条の二の三第十七項 (Article 70-2-3, paragraph (17)), art-70-2-3/par-17 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-17 - art-70-2-3/par-19: 前三項 → 租税特別措置法 第七十条の二の三第十八項 (Article 70-2-3, paragraph (18)), art-70-2-3/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-18 - art-70-2-3/par-19: 第十四項 → 租税特別措置法 第七十条の二の三第十四項 (Article 70-2-3, paragraph (14)), art-70-2-3/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-14 - art-70-2-3/par-19: 第三項から第十一項まで → 租税特別措置法 第七十条の二の三第七項 (Article 70-2-3, paragraph (7)), art-70-2-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-7 - art-70-2-3/par-19: 第三項から第十一項まで → 租税特別措置法 第七十条の二の三第十項 (Article 70-2-3, paragraph (10)), art-70-2-3/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-10 - art-70-2-3/par-19: 第三項から第十一項まで → 租税特別措置法 第七十条の二の三第六項 (Article 70-2-3, paragraph (6)), art-70-2-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-6 - art-70-2-3/par-19: 第三項から第十一項まで → 租税特別措置法 第七十条の二の三第十一項 (Article 70-2-3, paragraph (11)), art-70-2-3/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-11 - art-70-2-3/par-19: 前三項 → 租税特別措置法 第七十条の二の三第十六項 (Article 70-2-3, paragraph (16)), art-70-2-3/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-16 - art-70-2-3/par-19: 第三項から第十一項まで → 租税特別措置法 第七十条の二の三第九項 (Article 70-2-3, paragraph (9)), art-70-2-3/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-9 - art-70-2-3/par-19: 第十三項 → 租税特別措置法 第七十条の二の三第十三項 (Article 70-2-3, paragraph (13)), art-70-2-3/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-13 - art-70-2-3/par-19: 第三項から第十一項まで → 租税特別措置法 第七十条の二の三第五項 (Article 70-2-3, paragraph (5)), art-70-2-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-5 - art-70-2-3/par-19: 第十二項 → 租税特別措置法 第七十条の二の三第十二項 (Article 70-2-3, paragraph (12)), art-70-2-3/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-12 - art-70-2-3/par-19: 第十五項 → 租税特別措置法 第七十条の二の三第十五項 (Article 70-2-3, paragraph (15)), art-70-2-3/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-15 - art-70-2-3/par-19: 第一項 → 租税特別措置法 第七十条の二の三第一項 (Article 70-2-3, paragraph (1)), art-70-2-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-1 - art-70-2-3/par-19: 第三項から第十一項まで → 租税特別措置法 第七十条の二の三第八項 (Article 70-2-3, paragraph (8)), art-70-2-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-8 - art-70-2-3/par-19: 第三項から第十一項まで → 租税特別措置法 第七十条の二の三第三項 (Article 70-2-3, paragraph (3)), art-70-2-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-3 - art-70-2-3/par-19: 前三項 → 租税特別措置法 第七十条の二の三第十七項 (Article 70-2-3, paragraph (17)), art-70-2-3/par-17 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-17 - art-70-2-3/par-19: 第三項から第十一項まで → 租税特別措置法 第七十条の二の三第四項 (Article 70-2-3, paragraph (4)), art-70-2-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-4 - art-70-2-3/par-22: 第二十項 → 租税特別措置法 第七十条の二の三第二十項 (Article 70-2-3, paragraph (20)), art-70-2-3/par-20 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-20 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-20 - art-70-2-3/par-23: 第二十項 → 租税特別措置法 第七十条の二の三第二十項 (Article 70-2-3, paragraph (20)), art-70-2-3/par-20 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-20 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-20 - art-70-2-3/par-23: 第二十一項 → 租税特別措置法 第七十条の二の三第二十一項 (Article 70-2-3, paragraph (21)), art-70-2-3/par-21 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-21 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-21 - art-70-2-3/par-24: 第二十一項 → 租税特別措置法 第七十条の二の三第二十一項 (Article 70-2-3, paragraph (21)), art-70-2-3/par-21 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-21 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-21 - art-70-2-3/par-24: 前項 → 租税特別措置法 第七十条の二の三第二十三項 (Article 70-2-3, paragraph (23)), art-70-2-3/par-23 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-23 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-23 ## Cited by 42 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第七十条の二の二第七項（直系尊属から教育資金の一括贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-7 - 租税特別措置法 第七十条の二の二第九項（直系尊属から教育資金の一括贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-9 - 租税特別措置法 第七十条の二の二第二十三項（直系尊属から教育資金の一括贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-2/par-23 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-23 - 租税特別措置法 第七十条の二の三第一項（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-1 - 租税特別措置法 第七十条の二の三第二項（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2 - 租税特別措置法 第七十条の二の三第二項第一号イ（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-1/sub-1 - 租税特別措置法 第七十条の二の三第二項第二号ロ（１）（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-2/item-2/sub-2/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-2/sub-2/sub2-1 - 租税特別措置法 第七十条の二の三第二項第二号ハ（１）（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-2/item-2/sub-3/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-2/sub-3/sub2-1 - 租税特別措置法 第七十条の二の三第二項第三号（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-3 - 租税特別措置法 第七十条の二の三第二項第四号（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-4 - 租税特別措置法 第七十条の二の三第二項第五号（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-5 - 租税特別措置法 第七十条の二の三第三項（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-3 - 租税特別措置法 第七十条の二の三第四項（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-4 - 租税特別措置法 第七十条の二の三第五項（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-5 - 租税特別措置法 第七十条の二の三第六項（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-6 - 租税特別措置法 第七十条の二の三第七項（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-7 - 租税特別措置法 第七十条の二の三第八項（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-8 - 租税特別措置法 第七十条の二の三第九項（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-9 - 租税特別措置法 第七十条の二の三第九項第二号（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-9/item-2 - 租税特別措置法 第七十条の二の三第十項（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-10 - 租税特別措置法 第七十条の二の三第十一項（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-11 - 租税特別措置法 第七十条の二の三第十二項（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-12 - 租税特別措置法 第七十条の二の三第十二項第二号（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-12/item-2 - 租税特別措置法 第七十条の二の三第十二項第三号（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-12/item-3 - 租税特別措置法 第七十条の二の三第十二項第四号（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-12/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-12/item-4 - 租税特別措置法 第七十条の二の三第十四項（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-14 - 租税特別措置法 第七十条の二の三第十四項第一号（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-14/item-1 - 租税特別措置法 第七十条の二の三第十五項（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-15 - 租税特別措置法 第七十条の二の三第十六項（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-16 - 租税特別措置法 第七十条の二の三第十七項第三号（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-17/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-17/item-3 - 租税特別措置法 第七十条の二の三第十八項（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-18 - 租税特別措置法 第七十条の二の三第十九項（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-19 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-19 - 租税特別措置法 第七十条の二の三第二十二項（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-22 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-22 - 租税特別措置法 第七十条の二の三第二十三項（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-23 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-23 - 租税特別措置法 第七十条の二の三第二十四項（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-24 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-24 - 租税特別措置法 第七十条の十三第四項第一号（相続税及び贈与税の特例に係る修正申告書等の提出等に係る罰則） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-13/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-13/par-4/item-1 - 租税特別措置法 第七十条の十三第四項第二号（相続税及び贈与税の特例に係る修正申告書等の提出等に係る罰則） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-13/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-13/par-4/item-2 - 租税特別措置法 第七十条の十三第四項第三号（相続税及び贈与税の特例に係る修正申告書等の提出等に係る罰則） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-13/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-13/par-4/item-3 - 租税特別措置法 附則第七十九条第五項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-79/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-5 - 租税特別措置法 附則第七十五条第四項（贈与税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-75/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-75/par-4 - 租税特別措置法 附則第五十一条第三項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-51/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-51/par-3 - 行政手続における特定の個人を識別するための番号の利用等に関する法律 第九条第四項（利用範囲） — https://japanlaw.org/ja/my-number-act/art-9/par-4 · https://japanlaw.org/l/425AC0000000027/art-9/par-4 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-177, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-178, 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