# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十条の三の三 (Article 70-3-3) - 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: 第七十条の三の三 (Article 70-3-3)（相続時精算課税に係る土地又は建物の価額の特例） — address `art-70-3-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-70-3-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-70-3-3 - 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. --- ### 第七十条の三の三（相続時精算課税に係る土地又は建物の価額の特例） — Special Provisions on Value of Land or Buildings Pertaining to Settlement Taxation at Inheritance caption: machine translation, not official art-70-3-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-3-3 · https://japanlaw.org/l/332AC0000000026/art-70-3-3 **第一項** 相続税法第二十一条の九第五項に規定する相続時精算課税適用者（第三項において「相続時精算課税適用者」という。）が同条第五項に規定する特定贈与者からの贈与により取得した土地又は建物が、当該贈与を受けた日から当該特定贈与者の死亡に係る同法第二十七条第一項の規定による期限内申告書の提出期限までの間に災害（震災、風水害、火災その他政令で定める災害をいう。以下この項において同じ。）によつて相当の被害として政令で定める程度の被害を受けた場合（当該相続時精算課税適用者（同法第二十一条の十七又は第二十一条の十八の規定により当該相続時精算課税適用者に係る権利又は義務を承継した当該相続時精算課税適用者の同法第二十一条の十七第一項に規定する相続人を含む。第三項において同じ。）が当該土地又は建物を当該贈与を受けた日から当該災害が発生した日まで引き続き所有していた場合に限る。）において、当該相続時精算課税適用者が、政令で定めるところにより贈与税の納税地の所轄税務署長の承認を受けたときにおける同法第二十一条の十五及び第二十一条の十六の規定の適用については、同法第二十一条の十五第一項中「価額から」とあるのは「価額（当該財産のうち租税特別措置法第七十条の三の三第一項（相続時精算課税に係る土地又は建物の価額の特例）に規定する災害によつて被害を受けた土地又は建物にあつては、当該価額から当該被害を受けた部分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金額を控除した金額）から」と、同法第二十一条の十六第三項第二号中「価額」とあるのは「価額（当該財産のうち租税特別措置法第七十条の三の三第一項（相続時精算課税に係る土地又は建物の価額の特例）に規定する災害によつて被害を受けた土地又は建物にあつては、当該価額から当該被害を受けた部分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金額を控除した金額）」とする。 art-70-3-3/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3-3/par-1 In the case where land or a building acquired by a person electing settlement taxation at inheritance prescribed in Article 21-9, paragraph (5) of the Inheritance Tax Act (referred to as a "person electing settlement taxation at inheritance" in paragraph (3)) by gift from the specified donor prescribed in paragraph (5) of that Article has suffered damage of the degree specified by Cabinet Order as considerable damage due to a disaster (meaning an earthquake, storm and flood damage, fire or any other disaster specified by Cabinet Order; the same applies hereinafter in this paragraph) during the period from the day on which the gift was received until the filing deadline for the return filed by the due date under the provisions of Article 27, paragraph (1) of that Act pertaining to the death of that specified donor (limited to the case where that person electing settlement taxation at inheritance (including an heir prescribed in Article 21-17, paragraph (1) of that Act of that person electing settlement taxation at inheritance who has succeeded to the rights or obligations of that person electing settlement taxation at inheritance pursuant to the provisions of Article 21-17 or Article 21-18 of that Act; the same applies in paragraph (3)) has continuously owned that land or building from the day on which the gift was received until the day on which that disaster occurred), with regard to the application of the provisions of Article 21-15 and Article 21-16 of that Act when that person electing settlement taxation at inheritance has obtained the approval of the district director with jurisdiction over the place for tax payment for gift tax pursuant to the provisions of Cabinet Order, the phrase "from the value" in Article 21-15, paragraph (1) of that Act is deemed to be replaced with "from the value (for land or a building, out of that property, that has suffered damage due to a disaster prescribed in Article 70-3-3, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Value of Land or Buildings Pertaining to Settlement Taxation at Inheritance), the amount obtained by deducting from that value the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the damaged part)", and the term "value" in Article 21-16, paragraph (3), item (ii) of that Act is deemed to be replaced with "value (for land or a building, out of that property, that has suffered damage due to a disaster prescribed in Article 70-3-3, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Value of Land or Buildings Pertaining to Settlement Taxation at Inheritance), the amount obtained by deducting from that value the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the damaged part)". machine translation, not official **第二項** 前項の規定の適用がある場合における相続税法第四十九条の規定の適用については、同条第一項第二号中「贈与税の課税価格」とあるのは、「贈与税の課税価格（租税特別措置法第七十条の三の三第一項（相続時精算課税に係る土地又は建物の価額の特例）に規定する災害によつて被害を受けた土地又は建物にあつては、同項の規定により読み替えて適用する第二十一条の十五第一項又は第二十一条の十六第三項第二号に規定する残額）」とする。 art-70-3-3/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-3-3/par-2 With regard to the application of the provisions of Article 49 of the Inheritance Tax Act in the case where the provisions of the preceding paragraph apply, the phrase "taxable value for gift tax" in paragraph (1), item (ii) of that Article is deemed to be replaced with "taxable value for gift tax (for land or a building that has suffered damage due to a disaster prescribed in Article 70-3-3, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Value of Land or Buildings Pertaining to Settlement Taxation at Inheritance), the balance prescribed in Article 21-15, paragraph (1) or Article 21-16, paragraph (3), item (ii) as applied with the replacement of terms pursuant to the provisions of that paragraph)". machine translation, not official **第三項** 前二項の規定は、相続時精算課税適用者が第一項の土地又は建物について災害被害者に対する租税の減免、徴収猶予等に関する法律（昭和二十二年法律第百七十五号）第四条又は第六条第二項の規定の適用を受けようとする場合又は受けた場合は、適用しない。 art-70-3-3/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-3-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-3-3/par-3 The provisions of the preceding two paragraphs do not apply in the case where a person electing settlement taxation at inheritance seeks or has received the application of the provisions of Article 4 or Article 6, paragraph (2) of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Act No. 175 of 1947) with regard to the land or building referred to in paragraph (1). machine translation, not official **第四項** 前項に定めるもののほか、第一項及び第二項の規定の適用に関し必要な事項は、政令で定める。 art-70-3-3/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-3-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-3-3/par-4 Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) and (2) are specified by Cabinet Order. machine translation, not official --- ## Cites - art-70-3-3/par-1: 相続税法第二十一条の九第五項 → e-Gov law 325AC0000000073, 第二十一条の九第五項 (Article 21-9, paragraph (5)), art-21-9/par-5 — not held in this collection - art-70-3-3/par-1: 同法第二十七条第一項 → e-Gov law 325AC0000000073, 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — not held in this collection - art-70-3-3/par-1: 同法第二十一条の十七 → e-Gov law 325AC0000000073, 第二十一条の十七 (Article 21-17), art-21-17 — not held in this collection - art-70-3-3/par-1: 第二十一条の十八 → e-Gov law 325AC0000000073, 第二十一条の十八 (Article 21-18), art-21-18 — not held in this collection - art-70-3-3/par-1: 同法第二十一条の十七第一項 → e-Gov law 325AC0000000073, 第二十一条の十七第一項 (Article 21-17, paragraph (1)), art-21-17/par-1 — not held in this collection - art-70-3-3/par-1: 同法第二十一条の十五 → e-Gov law 325AC0000000073, 第二十一条の十五 (Article 21-15), art-21-15 — not held in this collection - art-70-3-3/par-1: 第二十一条の十六 → e-Gov law 325AC0000000073, 第二十一条の十六 (Article 21-16), art-21-16 — not held in this collection - art-70-3-3/par-1: 同法第二十一条の十五第一項 → e-Gov law 325AC0000000073, 第二十一条の十五第一項 (Article 21-15, paragraph (1)), art-21-15/par-1 — not held in this collection - art-70-3-3/par-1: 同法第二十一条の十六第三項第二号 → e-Gov law 325AC0000000073, 第二十一条の十六第三項第二号 (Article 21-16, paragraph (3), item (ii)), art-21-16/par-3/item-2 — not held in this collection - art-70-3-3/par-1: 第三項 → 租税特別措置法 第七十条の三の三第三項 (Article 70-3-3, paragraph (3)), art-70-3-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-3-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-3-3/par-3 - art-70-3-3/par-1: この項 → 租税特別措置法 第七十条の三の三第一項 (Article 70-3-3, paragraph (1)), art-70-3-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3-3/par-1 - art-70-3-3/par-2: 相続税法第四十九条 → e-Gov law 325AC0000000073, 第四十九条 (Article 49), art-49 — not held in this collection - art-70-3-3/par-2: 同条第一項第二号 → e-Gov law 325AC0000000073, 第四十九条第一項第二号 (Article 49, paragraph (1), item (ii)), art-49/par-1/item-2 — not held in this collection - art-70-3-3/par-2: 前項 → 租税特別措置法 第七十条の三の三第一項 (Article 70-3-3, paragraph (1)), art-70-3-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3-3/par-1 - art-70-3-3/par-3: 災害被害者に対する租税の減免、徴収猶予等に関する法律（昭和二十二年法律第百七十五号）第四条 → e-Gov law 322AC0000000175, 第四条 (Article 4), art-4 — not held in this collection - art-70-3-3/par-3: 第六条第二項 → e-Gov law 322AC0000000175, 第六条第二項 (Article 6, paragraph (2)), art-6/par-2 — not held in this collection - art-70-3-3/par-3: 前二項 → 租税特別措置法 第七十条の三の三第二項 (Article 70-3-3, paragraph (2)), art-70-3-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-3-3/par-2 - art-70-3-3/par-3: 前二項 → 租税特別措置法 第七十条の三の三第一項 (Article 70-3-3, paragraph (1)), art-70-3-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3-3/par-1 - art-70-3-3/par-4: 前項 → 租税特別措置法 第七十条の三の三第三項 (Article 70-3-3, paragraph (3)), art-70-3-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-3-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-3-3/par-3 - art-70-3-3/par-4: 第二項 → 租税特別措置法 第七十条の三の三第二項 (Article 70-3-3, paragraph (2)), art-70-3-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-3-3/par-2 - art-70-3-3/par-4: 第一項 → 租税特別措置法 第七十条の三の三第一項 (Article 70-3-3, paragraph (1)), art-70-3-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3-3/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第七十条の三の三第一項（相続時精算課税に係る土地又は建物の価額の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3-3/par-1 - 租税特別措置法 第七十条の三の三第二項（相続時精算課税に係る土地又は建物の価額の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-3-3/par-2 - 租税特別措置法 第七十条の三の三第三項（相続時精算課税に係る土地又は建物の価額の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-3-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-3-3/par-3 - 租税特別措置法 第七十条の三の三第四項（相続時精算課税に係る土地又は建物の価額の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-3-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-3-3/par-4 - 租税特別措置法 附則第五十一条第五項（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-5051-3/art-51/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-51/par-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-20261007T211206-181, 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