# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十条の六の二 (Article 70-6-2)

- 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: 第七十条の六の二 (Article 70-6-2)（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） — address `art-70-6-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-70-6-2
- 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.

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### 第七十条の六の二（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） — Special Provisions on Specified Loans Where a Tax Payment Grace Period for Inheritance Tax Is Applied
<sup>caption: machine translation, not official</sup>
<sup>art-70-6-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-2</sup>

**第一項**  前条第一項本文の規定の適用を受ける同項に規定する農業相続人（以下この条において「猶予適用者」という。）が、同項に規定する納税猶予期限までに同項本文の規定の適用を受ける同項に規定する特例農地等（前条第六項第二号ロに規定する市街化区域内農地等を除く。）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（以下この項において「賃借権等」という。）の設定による貸付け（以下この項において「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七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。
<sup>art-70-6-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-1</sup>
In the case where a farming heir prescribed in paragraph (1) of the preceding Article to whom the provisions of the main clause of that paragraph apply (referred to as a "person subject to the grace period" in this Article) has, by the tax payment grace period deadline prescribed in that paragraph, made a loan of all or part of the farmland or pasture land, out of the special farmland, etc. prescribed in that paragraph to which the provisions of the main clause of that paragraph apply (excluding farmland, etc. within an urbanization promotion area prescribed in paragraph (6), item (ii), (b) of the preceding Article), 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 paragraph) 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 paragraph), 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 (7) 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 is deemed not to have taken place, and the farming business is deemed not to have been discontinued.
<sup>machine translation, not official</sup>

**第二項**  次に掲げる農業相続人（以下この条において「旧法猶予適用者」という。）は、前項の規定の適用を受けることができる。
<sup>art-70-6-2/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-2</sup>
The following farming heirs (referred to as "persons under the grace period of a former Act" in this Article) may receive the application of the provisions of the preceding paragraph:
<sup>machine translation, not official</sup>

  **一**  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）附則第十九条第五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六第一項本文の規定の適用を受けている同項に規定する農業相続人
  <sup>art-70-6-2/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-2/item-1</sup>
  a farming heir prescribed in Article 70-6, 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), which remains in force pursuant to the provisions of Article 19, paragraph (5) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
  <sup>machine translation, not official</sup>

  **二**  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）附則第十九条第五項第二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六第一項本文の規定の適用を受けている同項に規定する農業相続人
  <sup>art-70-6-2/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-2/item-2</sup>
  a farming heir prescribed in Article 70-6, 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 (5), item (ii) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
  <sup>machine translation, not official</sup>

  **三**  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）附則第三十二条第九項第三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六第一項本文の規定の適用を受けている同項に規定する農業相続人
  <sup>art-70-6-2/par-2/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-2/item-3</sup>
  a farming heir prescribed in Article 70-6, 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 (9), item (iii) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
  <sup>machine translation, not official</sup>

  **四**  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六第一項本文の規定の適用を受けている同項に規定する農業相続人
  <sup>art-70-6-2/par-2/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-2/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-2/item-4</sup>
  a farming heir prescribed in Article 70-6, 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 (11) of the Supplementary Provisions of that Act;
  <sup>machine translation, not official</sup>

  **五**  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）附則第五十五条第十七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五条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
  <sup>art-70-6-2/par-2/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-2/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-2/item-5</sup>
  a farming heir prescribed in Article 70-6, 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) 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 55, paragraph (17) of the Supplementary Provisions of that Act;
  <sup>machine translation, not official</sup>

  **六**  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）附則第六十六条第六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六第一項本文の規定の適用を受けている同項に規定する農業相続人
  <sup>art-70-6-2/par-2/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-2/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-2/item-6</sup>
  a farming heir prescribed in Article 70-6, 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 (6) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
  <sup>machine translation, not official</sup>

  **七**  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条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
  <sup>art-70-6-2/par-2/item-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-2/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-2/item-7</sup>
  a farming heir prescribed in Article 70-6, 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 (7) of the Supplementary Provisions of that Act;
  <sup>machine translation, not official</sup>

  **八**  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九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六第一項本文の規定の適用を受けている同項に規定する農業相続人
  <sup>art-70-6-2/par-2/item-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-2/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-2/item-8</sup>
  a farming heir prescribed in Article 70-6, 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 (9) of the Supplementary Provisions of that Act;
  <sup>machine translation, not official</sup>

  **九**  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）附則第百十八条第十一項から第十三項まで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六第一項本文の規定の適用を受けている同項に規定する農業相続人
  <sup>art-70-6-2/par-2/item-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-2/par-2/item-9 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-2/item-9</sup>
  a farming heir prescribed in Article 70-6, 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, paragraphs (11) through (13) of the Supplementary Provisions of that Act;
  <sup>machine translation, not official</sup>

  **十**  所得税法等の一部を改正する法律（令和二年法律第八号）附則第百八条第二項第十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六第一項本文の規定の適用を受けている同項に規定する農業相続人
  <sup>art-70-6-2/par-2/item-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-2/par-2/item-10 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-2/item-10</sup>
  a farming heir prescribed in Article 70-6, 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 (2), item (x) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
  <sup>machine translation, not official</sup>

  **十一**  所得税法等の一部を改正する法律（令和四年法律第四号）附則第五十一条第十一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六第一項本文の規定の適用を受けている同項に規定する農業相続人
  <sup>art-70-6-2/par-2/item-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-2/par-2/item-11 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-2/item-11</sup>
  a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022), to whom the provisions of the main clause of that paragraph apply, in the case where the provisions then in force continue to govern pursuant to the provisions of Article 51, paragraph (11) of the Supplementary Provisions of that Act.
  <sup>machine translation, not official</sup>

**第三項**  第七十条の四の二第三項から第八項まで及び第十項の規定は、第一項の規定の適用を受ける猶予適用者又は旧法猶予適用者について準用する。この場合において、必要な技術的読替えは、政令で定める。
<sup>art-70-6-2/par-3 · 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</sup>
The provisions of Article 70-4-2, paragraphs (3) through (8) and paragraph (10) apply mutatis mutandis to a person subject to the grace period or a person under the grace period of a former Act to whom the provisions of paragraph (1) apply. In this case, the necessary technical replacement of terms is specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第四項**  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三十二項の届出書の提出その他の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。
<sup>art-70-6-2/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-4</sup>
Beyond what is provided for in the preceding paragraph, the submission of the written notification referred to in paragraph (32) of the preceding Article relating to a person subject to the grace period and a person under the grace period of a former Act, and other necessary matters concerning the application of the provisions of paragraphs (1) and (2), are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- art-70-6-2/par-1: 前条第六項第二号 → 租税特別措置法 第七十条の六第六項第二号 (Article 70-6, paragraph (6), item (ii)), art-70-6/par-6/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-6/item-2
- art-70-6-2/par-1: この項 → 租税特別措置法 第七十条の六の二第一項 (Article 70-6-2, paragraph (1)), art-70-6-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-1
- art-70-6-2/par-1: 前条第一項 → 租税特別措置法 第七十条の六第一項 (Article 70-6, paragraph (1)), art-70-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-1
- art-70-6-2/par-1: この条 → 租税特別措置法 第七十条の六の二 (Article 70-6-2), art-70-6-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-2
- art-70-6-2/par-1: 第七項 → 租税特別措置法 第七十条の六第七項 (Article 70-6, paragraph (7)), art-70-6/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-7
- art-70-6-2/par-2: 前項 → 租税特別措置法 第七十条の六の二第一項 (Article 70-6-2, paragraph (1)), art-70-6-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-1
- art-70-6-2/par-2: この条 → 租税特別措置法 第七十条の六の二 (Article 70-6-2), art-70-6-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-2
- art-70-6-2/par-2/item-1: 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）附則第十九条第五項 → 租税特別措置法 附則第十九条第五項 (Supplementary Provisions, Article 19, paragraph (5)), suppl-4031-16/art-19/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-19/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-5
- art-70-6-2/par-2/item-2: 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）附則第十九条第五項第二号 → 租税特別措置法 附則第十九条第五項第二号 (Supplementary Provisions, Article 19, paragraph (5), item (ii)), suppl-4121-13/art-19/par-5/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-19/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-19/par-5/item-2
- art-70-6-2/par-2/item-3: 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）附則第三十二条第九項第三号 → 租税特別措置法 附則第三十二条第九項第三号 (Supplementary Provisions, Article 32, paragraph (9), item (iii)), suppl-4131-7/art-32/par-9/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-32/par-9/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-9/item-3
- art-70-6-2/par-2/item-4: 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十一項 → 租税特別措置法 附則第百二十三条第十一項 (Supplementary Provisions, Article 123, paragraph (11)), suppl-4151-8/art-123/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8/art-123/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-123/par-11
- art-70-6-2/par-2/item-5: 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）附則第五十五条第十七項 → 租税特別措置法 附則第五十五条第十七項 (Supplementary Provisions, Article 55, paragraph (17)), suppl-4171-21/art-55/par-17 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-55/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-17
- art-70-6-2/par-2/item-6: 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）附則第六十六条第六項 → 租税特別措置法 附則第六十六条第六項 (Supplementary Provisions, Article 66, paragraph (6)), suppl-4211-13/art-66/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-6
- art-70-6-2/par-2/item-7: 同法第十条 → e-Gov law 426AC0000000010, 第十条 (Article 10), art-10 — not held in this collection
- art-70-6-2/par-2/item-7: 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七項 → 租税特別措置法 附則第百二十八条第七項 (Supplementary Provisions, Article 128, paragraph (7)), suppl-4261-10/art-128/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-7
- art-70-6-2/par-2/item-8: 同法第十条 → e-Gov law 428AC0000000015, 第十条 (Article 10), art-10 — not held in this collection
- art-70-6-2/par-2/item-8: 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九項 → 租税特別措置法 附則第百二十七条第九項 (Supplementary Provisions, Article 127, paragraph (9)), suppl-4281-15/art-127/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-127/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-9
- art-70-6-2/par-2/item-9: 同法第十五条 → e-Gov law 430AC0000000007, 第十五条 (Article 15), art-15 — not held in this collection
- art-70-6-2/par-2/item-9: 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）附則第百十八条第十一項から第十三項まで → 租税特別措置法 附則第百十八条第十二項 (Supplementary Provisions, Article 118, paragraph (12)), suppl-4301-7/art-118/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-118/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-12
- art-70-6-2/par-2/item-9: 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）附則第百十八条第十一項から第十三項まで → 租税特別措置法 附則第百十八条第十三項 (Supplementary Provisions, Article 118, paragraph (13)), suppl-4301-7/art-118/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-118/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-13
- art-70-6-2/par-2/item-9: 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）附則第百十八条第十一項から第十三項まで → 租税特別措置法 附則第百十八条第十一項 (Supplementary Provisions, Article 118, paragraph (11)), suppl-4301-7/art-118/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-118/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-11
- art-70-6-2/par-2/item-10: 同法第十五条 → e-Gov law 502AC0000000008, 第十五条 (Article 15), art-15 — not held in this collection
- art-70-6-2/par-2/item-10: 所得税法等の一部を改正する法律（令和二年法律第八号）附則第百八条第二項第十号 → 租税特別措置法 附則第百八条第二項第十号 (Supplementary Provisions, Article 108, paragraph (2), item (x)), suppl-5021-8/art-108/par-2/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-108/par-2/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-2/item-10
- art-70-6-2/par-2/item-11: 同法第十一条 → e-Gov law 504AC0000000004, 第十一条 (Article 11), art-11 — not held in this collection
- art-70-6-2/par-2/item-11: 所得税法等の一部を改正する法律（令和四年法律第四号）附則第五十一条第十一項 → 租税特別措置法 附則第五十一条第十一項 (Supplementary Provisions, Article 51, paragraph (11)), suppl-5041-4/art-51/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-51/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-11
- art-70-6-2/par-3: 第七十条の四の二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-70-6-2/par-3: 第七十条の四の二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-70-6-2/par-3: 第十項 → 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-70-6-2/par-3: 第一項 → 租税特別措置法 第七十条の六の二第一項 (Article 70-6-2, paragraph (1)), art-70-6-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-1
- art-70-6-2/par-3: 第七十条の四の二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-70-6-2/par-3: 第七十条の四の二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-70-6-2/par-3: 第七十条の四の二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-70-6-2/par-3: 第七十条の四の二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
- art-70-6-2/par-4: 第二項 → 租税特別措置法 第七十条の六の二第二項 (Article 70-6-2, paragraph (2)), art-70-6-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-2
- art-70-6-2/par-4: 前条第三十二項 → 租税特別措置法 第七十条の六第三十二項 (Article 70-6, paragraph (32)), art-70-6/par-32 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6/par-32 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-32
- art-70-6-2/par-4: 第一項 → 租税特別措置法 第七十条の六の二第一項 (Article 70-6-2, paragraph (1)), art-70-6-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-1
- art-70-6-2/par-4: 前項 → 租税特別措置法 第七十条の六の二第三項 (Article 70-6-2, paragraph (3)), art-70-6-2/par-3 — 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

## Cited by

13 provisions cite this one. No official source publishes this direction.

- 租税特別措置法 第七十条の六第二十八項（農地等についての相続税の納税猶予及び免除等） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6/par-28 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-28
- 租税特別措置法 第七十条の六の二第一項（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-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-1
- 租税特別措置法 第七十条の六の二第二項（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-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-2
- 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 第七十条の六の二第四項（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-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-4
- 租税特別措置法 第七十条の六の三第一項（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-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-3/par-1
- 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 第七十条の六の三第四項（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-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-3/par-4
- 租税特別措置法 第七十条の六の四第七項（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-7 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-7
- 租税特別措置法 附則第百十八条第十六項（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-16 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-16
- 租税特別措置法 附則第百十八条第十七項（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-17 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-17
- 租税特別措置法 附則第五十一条第十四項（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-14 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-14
- 租税特別措置法 附則第五十一条第十五項（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-5041-4/art-51/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-15

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-188, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-189, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-fixes-20261008T150000, translated 2026-10-08
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07