# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十条の四の二 (Article 70-4-2) - 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: 第七十条の四の二 (Article 70-4-2)（贈与税の納税猶予を適用している場合の特定貸付けの特例） — address `art-70-4-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-70-4-2 - 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. --- ### 第七十条の四の二（贈与税の納税猶予を適用している場合の特定貸付けの特例） — Special Provisions on Specified Loans Where a Tax Payment Grace Period for Gift Tax Is Applied caption: machine translation, not official art-70-4-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2 · https://japanlaw.org/l/332AC0000000026/art-70-4-2 **第一項** 猶予適用者が、贈与者の死亡の日前に前条第一項本文の規定の適用を受ける農地等のうち農地又は採草放牧地の全部又は一部について農地中間管理事業の推進に関する法律第二条第三項に規定する農地中間管理事業（同項第七号に掲げる業務を行う事業を除く。）のために行われる使用貸借による権利又は賃借権（以下この条において「賃借権等」という。）の設定による貸付け（以下この条において「特定貸付け」という。）を行い、当該特定貸付けを行つた日から二月以内に、政令で定めるところにより特定貸付けを行つている旨その他の財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出した場合には、当該猶予適用者に係る前条第一項ただし書及び第四項の規定の適用については、当該特定貸付けを行つた当該農地又は採草放牧地の全部又は一部（以下この条において「特定貸付農地等」という。）に係る賃借権等の設定はなかつたものと、農業経営は廃止していないものとみなす。 art-70-4-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-1 In the case where a person subject to the grace period has, before the day of the death of the donor, made a loan of all or part of the farmland or pasture land, out of the farmland, etc. to which the provisions of the main clause of paragraph (1) of the preceding Article apply, through the creation of a right based on a loan for use or a right of lease (referred to as a "right of lease, etc." in this Article) carried out for a farmland intermediary management project prescribed in Article 2, paragraph (3) of the Act on the Promotion of Farmland Intermediary Management Services (excluding a project that conducts the services listed in item (vii) of that paragraph) (that loan is referred to as a "specified loan" in this Article), and has, within two months from the day on which the person made that specified loan, submitted to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification stating that the person is making the specified loan and other matters specified by Order of the Ministry of Finance, then, with regard to the application of the provisions of the proviso to paragraph (1) and paragraph (4) of the preceding Article relating to that person subject to the grace period, the creation of a right of lease, etc. relating to all or part of that farmland or pasture land for which that specified loan has been made (referred to as "specified lent farmland, etc." in this Article) is deemed not to have taken place, and the farming business is deemed not to have been discontinued. machine translation, not official **第二項** 前項に規定する猶予適用者とは、前条第一項本文の規定の適用を受ける受贈者をいう。 art-70-4-2/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-2 The term "person subject to the grace period" prescribed in the preceding paragraph means a donee to whom the provisions of the main clause of paragraph (1) of the preceding Article apply. machine translation, not official **第三項** 第一項の規定の適用を受ける特定貸付農地等の貸付けに係る期限（当該期限の到来前に特定貸付けに係る賃借権等の消滅があつた場合には、当該消滅の日。以下この条において「貸付期限」という。）が到来した場合において、同項の規定の適用を受ける猶予適用者は、当該貸付期限から二月以内に、政令で定めるところにより、当該貸付期限が到来した特定貸付農地等について、新たな特定貸付けを行つている旨又は当該猶予適用者の農業の用に供している旨その他の財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。この場合において、当該貸付期限が到来した特定貸付農地等のうち新たな特定貸付けを行つた部分については、新たな特定貸付けに係る賃借権等の設定はなかつたものと、農業経営は廃止していないものとみなす。 art-70-4-2/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-3 In the case where the term relating to the lending of specified lent farmland, etc. to which the provisions of paragraph (1) apply (or, in the case where the right of lease, etc. relating to the specified loan has been extinguished before the arrival of that term, the day of that extinction; referred to as the "lease term" in this Article) has arrived, the person subject to the grace period to whom the provisions of that paragraph apply must, within two months from that lease term, submit to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification stating, with regard to the specified lent farmland, etc. whose lease term has arrived, that a new specified loan is being made or that it is being used for the agriculture of that person subject to the grace period, and other matters specified by Order of the Ministry of Finance. In this case, with regard to the part of the specified lent farmland, etc. whose lease term has arrived for which a new specified loan has been made, the creation of a right of lease, etc. relating to the new specified loan is deemed not to have taken place, and the farming business is deemed not to have been discontinued. machine translation, not official **第四項** 第一項の規定の適用を受ける猶予適用者が前項の貸付期限の翌日から一年を経過する日（第七項において「貸付猶予期日」という。）までに新たな特定貸付けを行う見込みであることにつき、政令で定めるところにより当該貸付期限から二月以内に納税地の所轄税務署長に承認の申請をし、当該税務署長の承認を受けたときに限り、当該承認を受けた特定貸付農地等については、第七項（第一号及び第二号に限る。）の規定は、適用しない。 art-70-4-2/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-4 Only if the person subject to the grace period to whom the provisions of paragraph (1) apply has, pursuant to the provisions of Cabinet Order, applied to the district director with jurisdiction over the place for tax payment, within two months from the lease term referred to in the preceding paragraph, for approval of the expectation that the person will make a new specified loan by the day on which one year has elapsed from the day following that lease term (referred to as the "lease grace deadline" in paragraph (7)), and has obtained the approval of that district director, the provisions of paragraph (7) (limited to items (i) and (ii)) do not apply to the specified lent farmland, etc. for which that approval has been obtained. machine translation, not official **第五項** 前項の承認を受けた猶予適用者は、同項の承認を受けた特定貸付農地等について新たな特定貸付けを行つた日又は当該猶予適用者の農業の用に供した日から二月以内に、政令で定めるところにより新たな特定貸付けを行つている旨又は当該猶予適用者の農業の用に供している旨その他の財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。この場合において、当該承認を受けた特定貸付農地等のうち新たな特定貸付けを行つた部分については、新たな特定貸付けに係る賃借権等の設定はなかつたものと、農業経営は廃止していないものとみなす。 art-70-4-2/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-5 The person subject to the grace period who has obtained the approval referred to in the preceding paragraph must, within two months from the day on which the person made a new specified loan with regard to the specified lent farmland, etc. for which the approval referred to in that paragraph was obtained or the day on which the person used it for the agriculture of that person subject to the grace period, submit to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification stating that a new specified loan is being made or that it is being used for the agriculture of that person subject to the grace period, and other matters specified by Order of the Ministry of Finance. In this case, with regard to the part of the specified lent farmland, etc. for which that approval has been obtained for which a new specified loan has been made, the creation of a right of lease, etc. relating to the new specified loan is deemed not to have taken place, and the farming business is deemed not to have been discontinued. machine translation, not official **第六項** 第一項の届出書が特定貸付けを行つた日から二月以内に提出されなかつた場合、第三項の届出書若しくは第四項の承認の申請に係る書類が貸付期限から二月以内に提出されなかつた場合又は前項の届出書が同項の新たな特定貸付けを行つた日若しくは猶予適用者の農業の用に供した日から二月以内に提出されなかつた場合においても、これらの規定に規定する税務署長がこれらの期限内にその提出がなかつたことについてやむを得ない事情があると認める場合において、政令で定めるところによりこれらの書類が当該税務署長に提出されたときは、これらの規定及び次項の規定の適用については、これらの書類がこれらの期限内に提出されたものとみなす。 art-70-4-2/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-6 Even in the case where the written notification referred to in paragraph (1) has not been submitted within two months from the day on which the specified loan was made, the case where the written notification referred to in paragraph (3) or the documents relating to the application for approval referred to in paragraph (4) have not been submitted within two months from the lease term, or the case where the written notification referred to in the preceding paragraph has not been submitted within two months from the day on which the new specified loan referred to in that paragraph was made or the day on which it was used for the agriculture of the person subject to the grace period, if the district director prescribed in those provisions finds that there were unavoidable circumstances for the failure to submit them within those time limits and those documents have been submitted to that district director pursuant to the provisions of Cabinet Order, those documents are deemed to have been submitted within those time limits with regard to the application of those provisions and the provisions of the following paragraph. machine translation, not official **第七項** 第一項の規定の適用を受ける猶予適用者が次の各号に掲げる場合のいずれかに該当することとなつた場合には、前条第一項に規定する納税猶予分の贈与税額に係る同項ただし書及び同条第四項の規定の適用については、第一項の特定貸付農地等に係る貸付期限（第三号又は第四号に掲げる場合に該当することとなつた場合には、当該特定貸付農地等に係る貸付猶予期日（第五項の新たな特定貸付けを行つた日又は当該猶予適用者の農業の用に供した日が当該貸付猶予期日前である場合には、これらの日。第四号において同じ。））において当該特定貸付農地等（当該特定貸付農地等のうち、第一号又は第三号に掲げる場合にあつては新たな特定貸付けを行つている部分又は当該猶予適用者の農業の用に供している部分以外の部分に限るものとし、第四号に掲げる場合にあつては同号の届出書に係る部分に限るものとする。）について、賃借権等の設定があつたものとみなす。 art-70-4-2/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-7 In the case where the person subject to the grace period to whom the provisions of paragraph (1) apply has come to fall under any of the cases listed in the following items, with regard to the application of the provisions of the proviso to paragraph (1) and paragraph (4) of the preceding Article relating to the gift tax subject to deferral prescribed in paragraph (1) of that Article, a creation of a right of lease, etc. is deemed to have taken place with regard to the specified lent farmland, etc. referred to in paragraph (1) (limited, in the case listed in item (i) or (iii), to the part of that specified lent farmland, etc. other than the part for which a new specified loan is being made or which is being used for the agriculture of that person subject to the grace period, and, in the case listed in item (iv), to the part relating to the written notification referred to in that item) on the lease term relating to that specified lent farmland, etc. (or, in the case where the person has come to fall under the case listed in item (iii) or (iv), on the lease grace deadline relating to that specified lent farmland, etc. (or, in the case where the day on which the new specified loan referred to in paragraph (5) was made or the day on which it was used for the agriculture of that person subject to the grace period is before that lease grace deadline, that day; the same applies in item (iv))): machine translation, not official **一** 当該貸付期限から二月を経過する日において、当該貸付期限が到来した特定貸付農地等の全部又は一部について、新たな特定貸付けを行つていない場合又は当該猶予適用者の農業の用に供していない場合（次号に掲げる場合を除く。） art-70-4-2/par-7/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-7/item-1 in the case where, on the day on which two months have elapsed from that lease term, the person has not made a new specified loan with regard to all or part of the specified lent farmland, etc. whose lease term has arrived, or has not used it for the agriculture of that person subject to the grace period (excluding the case listed in the following item); machine translation, not official **二** 当該貸付期限から二月を経過する日までに第三項の届出書を提出しない場合 art-70-4-2/par-7/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-7/item-2 in the case where the person does not submit the written notification referred to in paragraph (3) by the day on which two months have elapsed from that lease term; machine translation, not official **三** 当該貸付猶予期日において、当該貸付猶予期日が到来した特定貸付農地等の全部又は一部について、新たな特定貸付けを行つていない場合又は当該猶予適用者の農業の用に供していない場合（次号に掲げる場合を除く。） art-70-4-2/par-7/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-7/item-3 in the case where, on that lease grace deadline, the person has not made a new specified loan with regard to all or part of the specified lent farmland, etc. whose lease grace deadline has arrived, or has not used it for the agriculture of that person subject to the grace period (excluding the case listed in the following item); machine translation, not official **四** 当該貸付猶予期日から二月を経過する日までに第五項の届出書を提出しない場合 art-70-4-2/par-7/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-7/item-4 in the case where the person does not submit the written notification referred to in paragraph (5) by the day on which two months have elapsed from that lease grace deadline. machine translation, not official **第八項** 第三項から前項までの規定は、第一項の規定の適用を受ける特定貸付農地等に係る耕作の放棄（前条第一項第一号に規定する耕作の放棄をいう。）があつた場合について準用する。この場合において、第三項中「の貸付けに係る期限（当該期限の到来前に特定貸付けに係る賃借権等の消滅があつた場合には、当該消滅の日。以下この条において「貸付期限」という。）が到来した」とあるのは「に係る耕作の放棄（前条第一項第一号に規定する耕作の放棄をいう。以下この条において同じ。）があつた」と、「同項」とあるのは「第一項」と、「貸付期限から」とあるのは「耕作の放棄があつた日から」と、「貸付期限が到来した」とあるのは「耕作の放棄があつた」と、「部分については、」とあるのは「部分又は当該猶予適用者の農業の用に供した部分については、耕作の放棄及び」と、第四項中「貸付期限」とあるのは「耕作の放棄があつた日」と、「については」とあるのは「については、当該耕作の放棄はなかつたものとみなし」と、第六項中「貸付期限」とあるのは「耕作の放棄があつた日」と、前項中「貸付期限（」とあるのは「耕作の放棄があつた日（」と、「賃借権等の設定」とあるのは「耕作の放棄」と、同項第一号中「貸付期限から」とあるのは「耕作の放棄があつた日から」と、「貸付期限が到来した」とあるのは「耕作の放棄があつた」と、同項第二号中「貸付期限」とあるのは「耕作の放棄があつた日」と読み替えるものとする。 art-70-4-2/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-8 The provisions of paragraph (3) through the preceding paragraph apply mutatis mutandis to the case where abandonment of cultivation (meaning abandonment of cultivation prescribed in paragraph (1), item (i) of the preceding Article) has occurred with regard to specified lent farmland, etc. to which the provisions of paragraph (1) apply. In this case, in paragraph (3), the phrase "the term relating to the lending of specified lent farmland, etc. to which the provisions of paragraph (1) apply (or, in the case where the right of lease, etc. relating to the specified loan has been extinguished before the arrival of that term, the day of that extinction; referred to as the 'lease term' in this Article) has arrived" is deemed to be replaced with "abandonment of cultivation (meaning abandonment of cultivation prescribed in paragraph (1), item (i) of the preceding Article; the same applies hereinafter in this Article) relating to specified lent farmland, etc. to which the provisions of paragraph (1) apply has occurred", the phrase "that paragraph" is deemed to be replaced with "paragraph (1)", the phrase "from that lease term" is deemed to be replaced with "from the day on which the abandonment of cultivation occurred", the phrase "whose lease term has arrived" is deemed to be replaced with "with regard to which the abandonment of cultivation has occurred", and the phrase "for which a new specified loan has been made, the creation" is deemed to be replaced with "for which a new specified loan has been made or the part used for the agriculture of that person subject to the grace period, the abandonment of cultivation and the creation"; in paragraph (4), the phrase "lease term" is deemed to be replaced with "day on which the abandonment of cultivation occurred", and the phrase "do not apply to the specified lent farmland, etc. for which that approval has been obtained" is deemed to be replaced with "do not apply to the specified lent farmland, etc. for which that approval has been obtained, and that abandonment of cultivation is deemed not to have taken place with regard to it"; in paragraph (6), the phrase "lease term" is deemed to be replaced with "day on which the abandonment of cultivation occurred"; in the preceding paragraph, the phrase "lease term relating to that specified lent farmland, etc. (" is deemed to be replaced with "day on which the abandonment of cultivation relating to that specified lent farmland, etc. occurred (", and the phrase "creation of a right of lease, etc." is deemed to be replaced with "abandonment of cultivation"; in item (i) of that paragraph, the phrase "from that lease term" is deemed to be replaced with "from the day on which the abandonment of cultivation occurred", and the phrase "whose lease term has arrived" is deemed to be replaced with "with regard to which the abandonment of cultivation has occurred"; and in item (ii) of that paragraph, the phrase "lease term" is deemed to be replaced with "day on which the abandonment of cultivation occurred". machine translation, not official **第九項** 次に掲げる受贈者（次項及び第十一項において「旧法猶予適用者」という。）は、第一項の規定の適用を受けることができる。 art-70-4-2/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9 The following donees (referred to as "persons under the grace period of a former Act" in the following paragraph and paragraph (11)) may receive the application of the provisions of paragraph (1): machine translation, not official **一** 租税特別措置法の一部を改正する法律（昭和五十年法律第十六号）附則第二十条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者 art-70-4-2/par-9/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9/item-1 a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975), which remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph; machine translation, not official **二** 租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第一項の規定によりなお従前の例によることとされる場合における同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者 art-70-4-2/par-9/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9/item-2 a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of that Act; machine translation, not official **三** 租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第三十六条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者 art-70-4-2/par-9/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-9/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9/item-3 a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), which remains in force pursuant to the provisions of Article 36, paragraph (2) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph; machine translation, not official **四** 租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）附則第十九条第三項第四号に掲げる同法第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者 art-70-4-2/par-9/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-9/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9/item-4 a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000) listed in Article 19, paragraph (3), item (iv) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph; machine translation, not official **五** 租税特別措置法等の一部を改正する法律（平成十三年法律第七号）附則第三十二条第六項第五号に掲げる同法第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者 art-70-4-2/par-9/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-9/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9/item-5 a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001) listed in Article 32, paragraph (6), item (v) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph; machine translation, not official **六** 租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第三十二条第四項の規定によりなお従前の例によることとされる場合における同法第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者 art-70-4-2/par-9/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-9/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9/item-6 a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 32, paragraph (4) of the Supplementary Provisions of that Act; machine translation, not official **七** 所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百二十三条第十項の規定によりなお従前の例によることとされる場合における同法第十二条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者 art-70-4-2/par-9/item-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-9/item-7 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9/item-7 a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 123, paragraph (10) of the Supplementary Provisions of that Act; machine translation, not official **八** 所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第五十五条第二項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者 art-70-4-2/par-9/item-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-9/item-8 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9/item-8 a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), which remains in force pursuant to the provisions of Article 55, paragraph (2) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph; machine translation, not official **九** 所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第六十六条第二項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者 art-70-4-2/par-9/item-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-9/item-9 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9/item-9 a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remains in force pursuant to the provisions of Article 66, paragraph (2) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph; machine translation, not official **十** 所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第百二十八条第三項の規定によりなお従前の例によることとされる場合における同法第十条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者 art-70-4-2/par-9/item-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-9/item-10 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9/item-10 a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 128, paragraph (3) of the Supplementary Provisions of that Act; machine translation, not official **十一** 所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第百二十七条第五項の規定によりなお従前の例によることとされる場合における同法第十条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者 art-70-4-2/par-9/item-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-9/item-11 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9/item-11 a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 127, paragraph (5) of the Supplementary Provisions of that Act; machine translation, not official **十二** 所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百十八条第六項又は第七項の規定によりなお従前の例によることとされる場合における同法第十五条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者 art-70-4-2/par-9/item-12 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-9/item-12 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9/item-12 a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 118, paragraph (6) or (7) of the Supplementary Provisions of that Act; machine translation, not official **十三** 所得税法等の一部を改正する法律（令和二年法律第八号）附則第百八条第一項第十三号に掲げる同法第十五条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者 art-70-4-2/par-9/item-13 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-9/item-13 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9/item-13 a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) listed in Article 108, paragraph (1), item (xiii) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph; machine translation, not official **十四** 所得税法等の一部を改正する法律（令和四年法律第四号）附則第五十一条第六項の規定によりなお従前の例によることとされる場合における同法第十一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者 art-70-4-2/par-9/item-14 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-9/item-14 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9/item-14 a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 51, paragraph (6) of the Supplementary Provisions of that Act. machine translation, not official **第十項** 旧法猶予適用者が前項の規定により第一項の規定の適用を受けた場合には、当該旧法猶予適用者は前条第一項に規定する受贈者とみなして同条の規定を適用し、前項各号に規定する改正前の租税特別措置法第七十条の四の規定は、適用しない。 art-70-4-2/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-10 In the case where a person under the grace period of a former Act has received the application of the provisions of paragraph (1) pursuant to the provisions of the preceding paragraph, the provisions of the preceding Article apply by deeming that person under the grace period of a former Act to be a donee prescribed in paragraph (1) of that Article, and the provisions of Article 70-4 of the Act on Special Measures Concerning Taxation before the amendment prescribed in the items of the preceding paragraph do not apply. machine translation, not official **第十一項** 第三項から第八項まで及び前項に定めるもののほか、猶予適用者及び旧法猶予適用者に係る前条第二十七項の届出書の提出その他の第一項及び第九項の規定の適用に関し必要な事項は、政令で定める。 art-70-4-2/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-11 Beyond what is provided for in paragraphs (3) through (8) and the preceding paragraph, the submission of the written notification referred to in paragraph (27) of the preceding Article relating to persons subject to the grace period and persons under the grace period of a former Act, and other necessary matters concerning the application of the provisions of paragraphs (1) and (9), are specified by Cabinet Order. machine translation, not official --- ## Cites - art-70-4-2/par-1: 第四項 → 租税特別措置法 第七十条の四第四項 (Article 70-4, paragraph (4)), art-70-4/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-4 - art-70-4-2/par-1: 前条第一項 → 租税特別措置法 第七十条の四第一項 (Article 70-4, paragraph (1)), art-70-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-1 - art-70-4-2/par-1: この条 → 租税特別措置法 第七十条の四の二 (Article 70-4-2), art-70-4-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2 · https://japanlaw.org/l/332AC0000000026/art-70-4-2 - art-70-4-2/par-2: 前項 → 租税特別措置法 第七十条の四の二第一項 (Article 70-4-2, paragraph (1)), art-70-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-1 - art-70-4-2/par-2: 前条第一項 → 租税特別措置法 第七十条の四第一項 (Article 70-4, paragraph (1)), art-70-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-1 - art-70-4-2/par-3: 第一項 → 租税特別措置法 第七十条の四の二第一項 (Article 70-4-2, paragraph (1)), art-70-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-1 - art-70-4-2/par-3: この条 → 租税特別措置法 第七十条の四の二 (Article 70-4-2), art-70-4-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2 · https://japanlaw.org/l/332AC0000000026/art-70-4-2 - art-70-4-2/par-4: 第二号 → 租税特別措置法 第七十条の四の二第七項第二号 (Article 70-4-2, paragraph (7), item (ii)), art-70-4-2/par-7/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-7/item-2 - art-70-4-2/par-4: 第一項 → 租税特別措置法 第七十条の四の二第一項 (Article 70-4-2, paragraph (1)), art-70-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-1 - art-70-4-2/par-4: 前項 → 租税特別措置法 第七十条の四の二第三項 (Article 70-4-2, paragraph (3)), art-70-4-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-3 - art-70-4-2/par-4: 第七項 → 租税特別措置法 第七十条の四の二第七項 (Article 70-4-2, paragraph (7)), art-70-4-2/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-7 - art-70-4-2/par-4: 第一号 → 租税特別措置法 第七十条の四の二第七項第一号 (Article 70-4-2, paragraph (7), item (i)), art-70-4-2/par-7/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-7/item-1 - art-70-4-2/par-5: 前項 → 租税特別措置法 第七十条の四の二第四項 (Article 70-4-2, paragraph (4)), art-70-4-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-4 - art-70-4-2/par-6: 第四項 → 租税特別措置法 第七十条の四の二第四項 (Article 70-4-2, paragraph (4)), art-70-4-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-4 - art-70-4-2/par-6: 第一項 → 租税特別措置法 第七十条の四の二第一項 (Article 70-4-2, paragraph (1)), art-70-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-1 - art-70-4-2/par-6: 第三項 → 租税特別措置法 第七十条の四の二第三項 (Article 70-4-2, paragraph (3)), art-70-4-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-3 - art-70-4-2/par-6: 次項 → 租税特別措置法 第七十条の四の二第七項 (Article 70-4-2, paragraph (7)), art-70-4-2/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-7 - art-70-4-2/par-6: 前項 → 租税特別措置法 第七十条の四の二第五項 (Article 70-4-2, paragraph (5)), art-70-4-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-5 - art-70-4-2/par-7: 第四号 → 租税特別措置法 第七十条の四の二第七項第四号 (Article 70-4-2, paragraph (7), item (iv)), art-70-4-2/par-7/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-7/item-4 - art-70-4-2/par-7: 第三号 → 租税特別措置法 第七十条の四の二第七項第三号 (Article 70-4-2, paragraph (7), item (iii)), art-70-4-2/par-7/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-7/item-3 - art-70-4-2/par-7: 第一項 → 租税特別措置法 第七十条の四の二第一項 (Article 70-4-2, paragraph (1)), art-70-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-1 - art-70-4-2/par-7: 同条第四項 → 租税特別措置法 第七十条の四第四項 (Article 70-4, paragraph (4)), art-70-4/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-4 - art-70-4-2/par-7: 前条第一項 → 租税特別措置法 第七十条の四第一項 (Article 70-4, paragraph (1)), art-70-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-1 - art-70-4-2/par-7: 第五項 → 租税特別措置法 第七十条の四の二第五項 (Article 70-4-2, paragraph (5)), art-70-4-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-5 - art-70-4-2/par-7: 第一号 → 租税特別措置法 第七十条の四の二第七項第一号 (Article 70-4-2, paragraph (7), item (i)), art-70-4-2/par-7/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-7/item-1 - art-70-4-2/par-7/item-1: 次号 → 租税特別措置法 第七十条の四の二第七項第二号 (Article 70-4-2, paragraph (7), item (ii)), art-70-4-2/par-7/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-7/item-2 - art-70-4-2/par-7/item-2: 第三項 → 租税特別措置法 第七十条の四の二第三項 (Article 70-4-2, paragraph (3)), art-70-4-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-3 - art-70-4-2/par-7/item-3: 次号 → 租税特別措置法 第七十条の四の二第七項第四号 (Article 70-4-2, paragraph (7), item (iv)), art-70-4-2/par-7/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-7/item-4 - art-70-4-2/par-7/item-4: 第五項 → 租税特別措置法 第七十条の四の二第五項 (Article 70-4-2, paragraph (5)), art-70-4-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-5 - art-70-4-2/par-8: 第六項 → 租税特別措置法 第七十条の四の二第六項 (Article 70-4-2, paragraph (6)), art-70-4-2/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-6 - art-70-4-2/par-8: 第四項 → 租税特別措置法 第七十条の四の二第四項 (Article 70-4-2, paragraph (4)), art-70-4-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-4 - art-70-4-2/par-8: 同項第二号 → 租税特別措置法 第七十条の四の二第七項第二号 (Article 70-4-2, paragraph (7), item (ii)), art-70-4-2/par-7/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-7/item-2 - art-70-4-2/par-8: 第一項 → 租税特別措置法 第七十条の四の二第一項 (Article 70-4-2, paragraph (1)), art-70-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-1 - art-70-4-2/par-8: 前条第一項第一号 → 租税特別措置法 第七十条の四第一項第一号 (Article 70-4, paragraph (1), item (i)), art-70-4/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-1/item-1 - art-70-4-2/par-8: 第三項 → 租税特別措置法 第七十条の四の二第三項 (Article 70-4-2, paragraph (3)), art-70-4-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-3 - art-70-4-2/par-8: 前項 → 租税特別措置法 第七十条の四の二第七項 (Article 70-4-2, paragraph (7)), art-70-4-2/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-7 - art-70-4-2/par-8: この条 → 租税特別措置法 第七十条の四の二 (Article 70-4-2), art-70-4-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2 · https://japanlaw.org/l/332AC0000000026/art-70-4-2 - art-70-4-2/par-8: 同項第一号 → 租税特別措置法 第七十条の四の二第七項第一号 (Article 70-4-2, paragraph (7), item (i)), art-70-4-2/par-7/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-7/item-1 - art-70-4-2/par-9: 第十一項 → 租税特別措置法 第七十条の四の二第十一項 (Article 70-4-2, paragraph (11)), art-70-4-2/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-11 - art-70-4-2/par-9: 次項 → 租税特別措置法 第七十条の四の二第十項 (Article 70-4-2, paragraph (10)), art-70-4-2/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-10 - art-70-4-2/par-9: 第一項 → 租税特別措置法 第七十条の四の二第一項 (Article 70-4-2, paragraph (1)), art-70-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-1 - art-70-4-2/par-9/item-1: 租税特別措置法の一部を改正する法律（昭和五十年法律第十六号）附則第二十条第二項 → 租税特別措置法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-3501-16/art-20/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-20/par-2 - art-70-4-2/par-9/item-2: 租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第一項 → 租税特別措置法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-4031-16/art-19/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-1 - art-70-4-2/par-9/item-3: 租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第三十六条第二項 → 租税特別措置法 附則第三十六条第二項 (Supplementary Provisions, Article 36, paragraph (2)), suppl-4071-55/art-36/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-36/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-36/par-2 - art-70-4-2/par-9/item-4: 租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）附則第十九条第三項第四号 → 租税特別措置法 附則第十九条第三項第四号 (Supplementary Provisions, Article 19, paragraph (3), item (iv)), suppl-4121-13/art-19/par-3/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-19/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-19/par-3/item-4 - art-70-4-2/par-9/item-5: 租税特別措置法等の一部を改正する法律（平成十三年法律第七号）附則第三十二条第六項第五号 → 租税特別措置法 附則第三十二条第六項第五号 (Supplementary Provisions, Article 32, paragraph (6), item (v)), suppl-4131-7/art-32/par-6/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-32/par-6/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-6/item-5 - art-70-4-2/par-9/item-6: 同法第一条 → e-Gov law 414AC0000000015, 第一条 (Article 1), art-1 — not held in this collection - art-70-4-2/par-9/item-6: 租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第三十二条第四項 → 租税特別措置法 附則第三十二条第四項 (Supplementary Provisions, Article 32, paragraph (4)), suppl-4141-15/art-32/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-32/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-4 - art-70-4-2/par-9/item-7: 所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百二十三条第十項 → 租税特別措置法 附則第百二十三条第十項 (Supplementary Provisions, Article 123, paragraph (10)), suppl-4151-8/art-123/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8/art-123/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-123/par-10 - art-70-4-2/par-9/item-8: 所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第五十五条第二項 → 租税特別措置法 附則第五十五条第二項 (Supplementary Provisions, Article 55, paragraph (2)), suppl-4171-21/art-55/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-55/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-2 - art-70-4-2/par-9/item-9: 所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第六十六条第二項 → 租税特別措置法 附則第六十六条第二項 (Supplementary Provisions, Article 66, paragraph (2)), suppl-4211-13/art-66/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-2 - art-70-4-2/par-9/item-10: 同法第十条 → e-Gov law 426AC0000000010, 第十条 (Article 10), art-10 — not held in this collection - art-70-4-2/par-9/item-10: 所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第百二十八条第三項 → 租税特別措置法 附則第百二十八条第三項 (Supplementary Provisions, Article 128, paragraph (3)), suppl-4261-10/art-128/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-3 - art-70-4-2/par-9/item-11: 同法第十条 → e-Gov law 428AC0000000015, 第十条 (Article 10), art-10 — not held in this collection - art-70-4-2/par-9/item-11: 所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第百二十七条第五項 → 租税特別措置法 附則第百二十七条第五項 (Supplementary Provisions, Article 127, paragraph (5)), suppl-4281-15/art-127/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-127/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-5 - art-70-4-2/par-9/item-12: 同法第十五条 → e-Gov law 430AC0000000007, 第十五条 (Article 15), art-15 — not held in this collection - art-70-4-2/par-9/item-12: 第七項 → 租税特別措置法 附則第百十八条第七項 (Supplementary Provisions, Article 118, paragraph (7)), suppl-4301-7/art-118/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-118/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-7 - art-70-4-2/par-9/item-12: 所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百十八条第六項 → 租税特別措置法 附則第百十八条第六項 (Supplementary Provisions, Article 118, paragraph (6)), suppl-4301-7/art-118/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-118/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-6 - art-70-4-2/par-9/item-13: 同法第十五条 → e-Gov law 502AC0000000008, 第十五条 (Article 15), art-15 — not held in this collection - art-70-4-2/par-9/item-13: 所得税法等の一部を改正する法律（令和二年法律第八号）附則第百八条第一項第十三号 → 租税特別措置法 附則第百八条第一項第十三号 (Supplementary Provisions, Article 108, paragraph (1), item (xiii)), suppl-5021-8/art-108/par-1/item-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-108/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-1/item-13 - art-70-4-2/par-9/item-14: 同法第十一条 → e-Gov law 504AC0000000004, 第十一条 (Article 11), art-11 — not held in this collection - art-70-4-2/par-9/item-14: 所得税法等の一部を改正する法律（令和四年法律第四号）附則第五十一条第六項 → 租税特別措置法 附則第五十一条第六項 (Supplementary Provisions, Article 51, paragraph (6)), suppl-5041-4/art-51/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-51/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-6 - art-70-4-2/par-10: 前項 → 租税特別措置法 第七十条の四の二第九項 (Article 70-4-2, paragraph (9)), art-70-4-2/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9 - art-70-4-2/par-10: 同条 → 租税特別措置法 第七十条の四 (Article 70-4), art-70-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4 · https://japanlaw.org/l/332AC0000000026/art-70-4 - art-70-4-2/par-10: 第一項 → 租税特別措置法 第七十条の四の二第一項 (Article 70-4-2, paragraph (1)), art-70-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-1 - art-70-4-2/par-10: 前条第一項 → 租税特別措置法 第七十条の四第一項 (Article 70-4, paragraph (1)), art-70-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-1 - art-70-4-2/par-11: 第三項から第八項まで → 租税特別措置法 第七十条の四の二第六項 (Article 70-4-2, paragraph (6)), art-70-4-2/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-6 - art-70-4-2/par-11: 第三項から第八項まで → 租税特別措置法 第七十条の四の二第四項 (Article 70-4-2, paragraph (4)), art-70-4-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-4 - art-70-4-2/par-11: 前項 → 租税特別措置法 第七十条の四の二第十項 (Article 70-4-2, paragraph (10)), art-70-4-2/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-10 - art-70-4-2/par-11: 第九項 → 租税特別措置法 第七十条の四の二第九項 (Article 70-4-2, paragraph (9)), art-70-4-2/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9 - art-70-4-2/par-11: 第三項から第八項まで → 租税特別措置法 第七十条の四の二第八項 (Article 70-4-2, paragraph (8)), art-70-4-2/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-8 - art-70-4-2/par-11: 前条第二十七項 → 租税特別措置法 第七十条の四第二十七項 (Article 70-4, paragraph (27)), art-70-4/par-27 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-27 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-27 - art-70-4-2/par-11: 第一項 → 租税特別措置法 第七十条の四の二第一項 (Article 70-4-2, paragraph (1)), art-70-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-1 - art-70-4-2/par-11: 第三項から第八項まで → 租税特別措置法 第七十条の四の二第三項 (Article 70-4-2, paragraph (3)), art-70-4-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-3 - art-70-4-2/par-11: 第三項から第八項まで → 租税特別措置法 第七十条の四の二第七項 (Article 70-4-2, paragraph (7)), art-70-4-2/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-7 - art-70-4-2/par-11: 第三項から第八項まで → 租税特別措置法 第七十条の四の二第五項 (Article 70-4-2, paragraph (5)), art-70-4-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-5 ## Cited by 26 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第七十条の四第一項（農地等を贈与した場合の贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-1 - 租税特別措置法 第七十条の四第二十二項（農地等を贈与した場合の贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-22 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-22 - 租税特別措置法 第七十条の四の二第一項（贈与税の納税猶予を適用している場合の特定貸付けの特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-1 - 租税特別措置法 第七十条の四の二第二項（贈与税の納税猶予を適用している場合の特定貸付けの特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-2 - 租税特別措置法 第七十条の四の二第三項（贈与税の納税猶予を適用している場合の特定貸付けの特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-3 - 租税特別措置法 第七十条の四の二第四項（贈与税の納税猶予を適用している場合の特定貸付けの特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-4 - 租税特別措置法 第七十条の四の二第五項（贈与税の納税猶予を適用している場合の特定貸付けの特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-5 - 租税特別措置法 第七十条の四の二第六項（贈与税の納税猶予を適用している場合の特定貸付けの特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-6 - 租税特別措置法 第七十条の四の二第七項（贈与税の納税猶予を適用している場合の特定貸付けの特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-7 - 租税特別措置法 第七十条の四の二第七項第一号（贈与税の納税猶予を適用している場合の特定貸付けの特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-7/item-1 - 租税特別措置法 第七十条の四の二第七項第二号（贈与税の納税猶予を適用している場合の特定貸付けの特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-7/item-2 - 租税特別措置法 第七十条の四の二第七項第三号（贈与税の納税猶予を適用している場合の特定貸付けの特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-7/item-3 - 租税特別措置法 第七十条の四の二第七項第四号（贈与税の納税猶予を適用している場合の特定貸付けの特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-7/item-4 - 租税特別措置法 第七十条の四の二第八項（贈与税の納税猶予を適用している場合の特定貸付けの特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-8 - 租税特別措置法 第七十条の四の二第九項（贈与税の納税猶予を適用している場合の特定貸付けの特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9 - 租税特別措置法 第七十条の四の二第十項（贈与税の納税猶予を適用している場合の特定貸付けの特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-10 - 租税特別措置法 第七十条の四の二第十一項（贈与税の納税猶予を適用している場合の特定貸付けの特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-11 - 租税特別措置法 第七十条の六の二第三項（相続税の納税猶予を適用している場合の特定貸付けの特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-3 - 租税特別措置法 第七十条の六の三第三項（特定貸付けを行つた農地又は採草放牧地についての相続税の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-3/par-3 - 租税特別措置法 第七十条の六の四第三項（相続税の納税猶予を適用している場合の都市農地の貸付けの特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-3 - 租税特別措置法 第七十条の六の四第四項（相続税の納税猶予を適用している場合の都市農地の貸付けの特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-4 - 租税特別措置法 第七十条の六の四第六項（相続税の納税猶予を適用している場合の都市農地の貸付けの特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-6 - 租税特別措置法 附則第百二十七条第八項（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-4281-15/art-127/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-8 - 租税特別措置法 附則第百十八条第十項（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-4301-7/art-118/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-10 - 租税特別措置法 附則第五十一条第九項（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-5041-4/art-51/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-9 - 租税特別措置法 附則第五十一条第十項（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-5041-4/art-51/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-10 --- ## 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-20261007T211206-184, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-185, 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