# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十条の六の四 (Article 70-6-4)

- 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: 第七十条の六の四 (Article 70-6-4)（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） — address `art-70-6-4`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-70-6-4
- 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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### 第七十条の六の四（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） — Special Provisions on Lending of Urban Farmland Where a Tax Payment Grace Period for Inheritance Tax Is Applied
<sup>caption: machine translation, not official</sup>
<sup>art-70-6-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-4</sup>

**第一項**  猶予適用者が、第七十条の六第一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（都市計画法第八条第一項第十四号に掲げる生産緑地地区内にある農地であつて、生産緑地法第十条（同法第十条の五の規定により読み替えて適用する場合を含む。）又は第十五条第一項の規定による買取りの申出がされたもの及び同法第十条の六第一項の規定による指定の解除がされたものを除く。）の全部又は一部について認定都市農地貸付け又は農園用地貸付けを行い、これらの貸付けを行つた日（次項第三号ロに掲げる貸付けにあつては、同号ロに規定する貸付規程に基づく最初の貸付けの日）から二月以内に、政令で定めるところにより認定都市農地貸付け又は農園用地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第七十条の六第一項ただし書及び第七項の規定の適用については、これらの貸付けを行つた当該特例農地等の全部又は一部（以下この条において「貸付都市農地等」という。）に係る地上権、永小作権、使用貸借による権利又は賃借権（第五項において「賃借権等」という。）の設定（民法第二百六十九条の二第一項の地上権の設定を除く。次項及び第五項において同じ。）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-70-6-4/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-1</sup>
In the case where a person subject to the grace period has, by the grace period deadline prescribed in Article 70-6, paragraph (1), made a certified urban farmland loan or a lease of farm-garden land with regard to all or part of the special farmland, etc. prescribed in that paragraph to which the provisions of the main clause of that paragraph apply (excluding farmland located within a productive green land district listed in Article 8, paragraph (1), item (xiv) of the City Planning Act for which a request for purchase has been made under the provisions of Article 10 (including the case where it is applied by replacing terms pursuant to the provisions of Article 10-5 of that Act) or Article 15, paragraph (1) of the Productive Green Land Act, and such farmland for which the designation has been cancelled under the provisions of Article 10-6, paragraph (1) of that Act), and has, within two months from the day on which the person made that loan (or, for a loan listed in paragraph (2), item (iii), (b), the day of the first lending based on the lending rules prescribed in (b) of that item), 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 a certified urban farmland loan or a lease of farm-garden land and other matters specified by Order of the Ministry of Finance, then, with regard to the application of the provisions of the proviso to Article 70-6, paragraph (1) and paragraph (7) of that Article relating to that person subject to the grace period, the creation of a superficies right, a farming right, a right based on a loan for use or a right of lease (referred to as a "right of lease, etc." in paragraph (5)) (excluding the creation of a superficies right under Article 269-2, paragraph (1) of the Civil Code; the same applies in the following paragraph and paragraph (5)) relating to all or part of that special farmland, etc. for which that loan has been made (referred to as "leased urban farmland, etc." in this Article) 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**  この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
<sup>art-70-6-4/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-2</sup>
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
<sup>machine translation, not official</sup>

  **一**  猶予適用者　第七十条の六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をいう。
  <sup>art-70-6-4/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-4/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-2/item-1</sup>
  person subject to the grace period: a farming heir prescribed in Article 70-6, paragraph (1) to whom the provisions of the main clause of that paragraph apply;
  <sup>machine translation, not official</sup>

  **二**  認定都市農地貸付け　賃借権又は使用貸借による権利の設定による貸付けであつて都市農地の貸借の円滑化に関する法律（平成三十年法律第六十八号）第七条第一項第一号に規定する認定事業計画の定めるところにより行われるものをいう。
  <sup>art-70-6-4/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-4/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-2/item-2</sup>
  certified urban farmland loan: a loan through the creation of a right of lease or a right based on a loan for use that is made in accordance with a certified business plan prescribed in Article 7, paragraph (1), item (i) of the Act on Facilitation of Leasing of Urban Farmland (Act No. 68 of 2018);
  <sup>machine translation, not official</sup>

  **三**  農園用地貸付け　次に掲げる貸付けをいう。
  <sup>art-70-6-4/par-2/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-4/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-2/item-3</sup>
  lease of farm-garden land: the following loans:
  <sup>machine translation, not official</sup>

    **イ**  特定農地貸付けに関する農地法等の特例に関する法律（平成元年法律第五十八号。以下この号及び第五項第二号において「特定農地貸付法」という。）第三条第三項の承認（市民農園整備促進法（平成二年法律第四十四号）第十一条第一項の規定により承認を受けたものとみなされる場合における当該承認を含む。以下この号において同じ。）を受けた地方公共団体又は農業協同組合が当該承認に係る特定農地貸付法第二条第二項に規定する特定農地貸付けの用に供するために猶予適用者との間で締結する賃借権その他の使用及び収益を目的とする権利の設定に関する契約に基づく貸付け
    <sup>art-70-6-4/par-2/item-3/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-4/par-2/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-2/item-3/sub-1</sup>
    a loan based on a contract for the creation of a right of lease or any other right for the purpose of use and profit that a local government or an agricultural cooperative that has obtained the approval referred to in Article 3, paragraph (3) of the Act on Special Provision of the Farmland Act, etc. in Relation to Lease of Specified Farmland (Act No. 58 of 1989; referred to as the "Specified Farmland Lease Act" in this item and paragraph (5), item (ii)) (including that approval in the case where it is deemed to have been obtained under the provisions of Article 11, paragraph (1) of the Act on Promotion of Development of Community Farms (Act No. 44 of 1990); the same applies hereinafter in this item) concludes with a person subject to the grace period in order to use the land for the lease of specified farmland prescribed in Article 2, paragraph (2) of the Specified Farmland Lease Act relating to that approval;
    <sup>machine translation, not official</sup>

    **ロ**  特定農地貸付法第三条第三項の承認（当該承認の申請書に適正な貸付けを確保するために必要な事項として財務省令で定める事項が記載された特定農地貸付法第二条第二項第五号イに規定する貸付協定が添付されたものに限る。）を受けた地方公共団体及び農業協同組合以外の者が行う当該承認に係る特定農地貸付法第二条第二項に規定する特定農地貸付けのうち、猶予適用者が当該承認に係る特定農地貸付法第三条第一項の貸付規程に基づき行う貸付け
    <sup>art-70-6-4/par-2/item-3/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-4/par-2/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-2/item-3/sub-2</sup>
    out of the lease of specified farmland prescribed in Article 2, paragraph (2) of the Specified Farmland Lease Act relating to the approval referred to in Article 3, paragraph (3) of the Specified Farmland Lease Act (limited to an approval for which the written application was accompanied by the lending agreement prescribed in Article 2, paragraph (2), item (v), (a) of the Specified Farmland Lease Act stating the matters specified by Order of the Ministry of Finance as matters necessary for ensuring appropriate lending) carried out by a person other than a local government and an agricultural cooperative that has obtained that approval, a loan made by a person subject to the grace period based on the lending rules referred to in Article 3, paragraph (1) of the Specified Farmland Lease Act relating to that approval;
    <sup>machine translation, not official</sup>

    **ハ**  都市農地の貸借の円滑化に関する法律第十一条において準用する特定農地貸付法第三条第三項の承認を受けた地方公共団体及び農業協同組合以外の者が当該承認に係る都市農地の貸借の円滑化に関する法律第十条に規定する特定都市農地貸付けの用に供するために猶予適用者との間で締結する賃借権又は使用貸借による権利の設定に関する契約に基づく貸付け
    <sup>art-70-6-4/par-2/item-3/sub-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-4/par-2/item-3/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-2/item-3/sub-3</sup>
    a loan based on a contract for the creation of a right of lease or a right based on a loan for use that a person other than a local government and an agricultural cooperative that has obtained the approval referred to in Article 3, paragraph (3) of the Specified Farmland Lease Act as applied mutatis mutandis pursuant to Article 11 of the Act on Facilitation of Leasing of Urban Farmland concludes with a person subject to the grace period in order to use the land for the lease of specified urban farmland prescribed in Article 10 of the Act on Facilitation of Leasing of Urban Farmland relating to that approval.
    <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の規定は、認定都市農地貸付けを行つている第一項の規定の適用を受ける貸付都市農地等の貸付けに係る期限が到来する場合、貸付都市農地等に係る耕作の放棄（第七十条の六第一項第一号に規定する耕作の放棄をいう。）があつた場合又は都市農地の貸借の円滑化に関する法律第七条第二項の規定による同法第四条第一項の認定の取消しがあつた場合について準用する。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-70-6-4/par-3 · 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</sup>
The provisions of Article 70-4-2, paragraphs (3) through (8) apply mutatis mutandis to the case where the term relating to the lending of leased urban farmland, etc. to which the provisions of paragraph (1) apply and for which a certified urban farmland loan is being made arrives, the case where there has been an abandonment of cultivation (meaning the abandonment of cultivation prescribed in Article 70-6, paragraph (1), item (i)) relating to leased urban farmland, etc., or the case where the certification referred to in Article 4, paragraph (1) of the Act on Facilitation of Leasing of Urban Farmland has been revoked under the provisions of Article 7, paragraph (2) of that Act. In this case, the necessary technical replacement of terms is specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第四項**  第七十条の四の二第三項から第七項までの規定は、農園用地貸付けを行つている第一項の規定の適用を受ける貸付都市農地等の貸付けに係る期限（第二項第三号ロに掲げる貸付けにあつては、当該貸付都市農地等に係る同号ロに規定する貸付規程に基づく最後の貸付けの日）が到来する場合について準用する。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-70-6-4/par-4 · 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</sup>
The provisions of Article 70-4-2, paragraphs (3) through (7) apply mutatis mutandis to the case where the term relating to the lending of leased urban farmland, etc. to which the provisions of paragraph (1) apply and for which a lease of farm-garden land is being made (or, for a loan listed in paragraph (2), item (iii), (b), the day of the last lending based on the lending rules prescribed in (b) of that item relating to that leased urban farmland, etc.) arrives. In this case, the necessary technical replacement of terms is specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第五項**  第一項の規定の適用を受ける貸付都市農地等に係る農園用地貸付け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、第七十条の六第一項に規定する納税猶予分の相続税額に係る同項ただし書及び同条第七項の規定の適用については、当該各号に定める日において当該農園用地貸付けに係る貸付都市農地等について、賃借権等の設定があつたものとみなす。
<sup>art-70-6-4/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-5</sup>
In the case where a lease of farm-garden land relating to leased urban farmland, etc. to which 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 Article 70-6, paragraph (1) and paragraph (7) of that Article relating to the inheritance 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 leased urban farmland, etc. relating to that lease of farm-garden land on the day specified in the relevant item:
<sup>machine translation, not official</sup>

  **一**  第二項第三号イの賃借権その他の使用及び収益を目的とする権利の設定に関する契約又は同号ハの賃借権若しくは使用貸借による権利の設定に関する契約が解除された場合　当該解除された日
  <sup>art-70-6-4/par-5/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-4/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-5/item-1</sup>
  in the case where the contract for the creation of a right of lease or any other right for the purpose of use and profit referred to in paragraph (2), item (iii), (a) or the contract for the creation of a right of lease or a right based on a loan for use referred to in (c) of that item has been cancelled: the day on which it was cancelled;
  <sup>machine translation, not official</sup>

  **二**  特定農地貸付法第三条第三項（都市農地の貸借の円滑化に関する法律第十一条において準用する場合を含む。）の承認の取消し又は市民農園整備促進法第十条の規定による認定の取消しがあつた場合　これらの取消しがあつた日
  <sup>art-70-6-4/par-5/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-4/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-5/item-2</sup>
  in the case where the approval referred to in Article 3, paragraph (3) of the Specified Farmland Lease Act (including the case where it is applied mutatis mutandis pursuant to Article 11 of the Act on Facilitation of Leasing of Urban Farmland) has been revoked or the certification under the provisions of Article 10 of the Act on Promotion of Development of Community Farms has been revoked: the day on which that revocation took place;
  <sup>machine translation, not official</sup>

  **三**  第二項第三号ロの貸付協定について財務省令で定める事由が生じた場合又は都市農地の貸借の円滑化に関する法律第十条第二号の協定が廃止された場合　当該事由が生じた日又は当該廃止された日
  <sup>art-70-6-4/par-5/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-4/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-5/item-3</sup>
  in the case where an event specified by Order of the Ministry of Finance has occurred with regard to the lending agreement referred to in paragraph (2), item (iii), (b), or the agreement referred to in Article 10, item (ii) of the Act on Facilitation of Leasing of Urban Farmland has been abolished: the day on which that event occurred or the day on which it was abolished.
  <sup>machine translation, not official</sup>

**第六項**  第七十条の四の二第三項から第七項までの規定は、前項の農園用地貸付けが同項各号に掲げる場合に該当した場合について準用する。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-70-6-4/par-6 · 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</sup>
The provisions of Article 70-4-2, paragraphs (3) through (7) apply mutatis mutandis to the case where the lease of farm-garden land referred to in the preceding paragraph has fallen under any of the cases listed in the items of that paragraph. In this case, the necessary technical replacement of terms is specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第七項**  第七十条の六の二第二項各号に掲げる農業相続人（次項において「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。この場合において、当該旧法猶予適用者は第七十条の六第一項に規定する農業相続人とみなして同条の規定を適用し、当該各号に規定する改正前の租税特別措置法第七十条の六の規定は、適用しない。
<sup>art-70-6-4/par-7 · 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</sup>
A farming heir listed in any of the items of Article 70-6-2, paragraph (2) (referred to as a "person under the grace period of a former Act" in the following paragraph) may receive the application of the provisions of paragraph (1). In this case, the provisions of Article 70-6 apply by deeming that person under the grace period of a former Act to be a farming heir prescribed in paragraph (1) of that Article, and the provisions of Article 70-6 of the Act on Special Measures Concerning Taxation prior to the amendment prescribed in each of those items do not apply.
<sup>machine translation, not official</sup>

**第八項**  第三項から第六項まで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第一項又は前項の規定の適用に関し必要な事項は、政令で定める。
<sup>art-70-6-4/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-8</sup>
Beyond what is provided for in paragraphs (3) through (6), necessary matters concerning the application of the provisions of paragraph (1) or the preceding paragraph relating to a person subject to the grace period and a person under the grace period of a former Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- art-70-6-4/par-1: 都市計画法第八条第一項第十四号 → e-Gov law 343AC0000000100, 第八条第一項第十四号 (Article 8, paragraph (1), item (xiv)), art-8/par-1/item-14 — not held in this collection
- art-70-6-4/par-1: 生産緑地法第十条 → e-Gov law 349AC0000000068, 第十条 (Article 10), art-10 — not held in this collection
- art-70-6-4/par-1: 同法第十条の五 → e-Gov law 349AC0000000068, 第十条の五 (Article 10-5), art-10-5 — not held in this collection
- art-70-6-4/par-1: 第十五条第一項 → e-Gov law 349AC0000000068, 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — not held in this collection
- art-70-6-4/par-1: 同法第十条の六第一項 → e-Gov law 349AC0000000068, 第十条の六第一項 (Article 10-6, paragraph (1)), art-10-6/par-1 — not held in this collection
- art-70-6-4/par-1: 民法第二百六十九条の二第一項 → e-Gov law 129AC0000000089, 第二百六十九条の二第一項 (Article 269-2, paragraph (1)), art-269-2/par-1 — not held in this collection
- art-70-6-4/par-1: この条 → 租税特別措置法 第七十条の六の四 (Article 70-6-4), art-70-6-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-4
- art-70-6-4/par-1: 第五項 → 租税特別措置法 第七十条の六の四第五項 (Article 70-6-4, paragraph (5)), art-70-6-4/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-5
- art-70-6-4/par-1: 第七十条の六第一項 → 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-70-6-4/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-70-6-4/par-1: 次項 → 租税特別措置法 第七十条の六の四第二項 (Article 70-6-4, paragraph (2)), art-70-6-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-2
- art-70-6-4/par-1: 次項第三号 → 租税特別措置法 第七十条の六の四第二項第三号 (Article 70-6-4, paragraph (2), item (iii)), art-70-6-4/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-4/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-2/item-3
- art-70-6-4/par-2: この条 → 租税特別措置法 第七十条の六の四 (Article 70-6-4), art-70-6-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-4
- art-70-6-4/par-2/item-1: 第七十条の六第一項 → 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-70-6-4/par-2/item-2: 都市農地の貸借の円滑化に関する法律（平成三十年法律第六十八号）第七条第一項第一号 → e-Gov law 430AC0000000068, 第七条第一項第一号 (Article 7, paragraph (1), item (i)), art-7/par-1/item-1 — not held in this collection
- art-70-6-4/par-2/item-3/sub-1: 第三条第三項 → e-Gov law 401AC0000000058, 第三条第三項 (Article 3, paragraph (3)), art-3/par-3 — not held in this collection
- art-70-6-4/par-2/item-3/sub-1: 市民農園整備促進法（平成二年法律第四十四号）第十一条第一項 → e-Gov law 402AC0000000044, 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — not held in this collection
- art-70-6-4/par-2/item-3/sub-1: 特定農地貸付法第二条第二項 → e-Gov law 401AC0000000058, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-70-6-4/par-2/item-3/sub-1: 第五項第二号 → 租税特別措置法 第七十条の六の四第五項第二号 (Article 70-6-4, paragraph (5), item (ii)), art-70-6-4/par-5/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-4/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-5/item-2
- art-70-6-4/par-2/item-3/sub-1: この号 → 租税特別措置法 第七十条の六の四第二項第三号 (Article 70-6-4, paragraph (2), item (iii)), art-70-6-4/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-4/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-2/item-3
- art-70-6-4/par-2/item-3/sub-2: 特定農地貸付法第三条第三項 → e-Gov law 401AC0000000058, 第三条第三項 (Article 3, paragraph (3)), art-3/par-3 — not held in this collection
- art-70-6-4/par-2/item-3/sub-2: 特定農地貸付法第二条第二項第五号 → e-Gov law 401AC0000000058, 第二条第二項第五号 (Article 2, paragraph (2), item (v)), art-2/par-2/item-5 — not held in this collection
- art-70-6-4/par-2/item-3/sub-2: 特定農地貸付法第二条第二項 → e-Gov law 401AC0000000058, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-70-6-4/par-2/item-3/sub-2: 特定農地貸付法第三条第一項 → e-Gov law 401AC0000000058, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-70-6-4/par-2/item-3/sub-3: 都市農地の貸借の円滑化に関する法律第十一条 → e-Gov law 430AC0000000068, 第十一条 (Article 11), art-11 — not held in this collection
- art-70-6-4/par-2/item-3/sub-3: 特定農地貸付法第三条第三項 → e-Gov law 401AC0000000058, 第三条第三項 (Article 3, paragraph (3)), art-3/par-3 — not held in this collection
- art-70-6-4/par-3: 都市農地の貸借の円滑化に関する法律第七条第二項 → e-Gov law 430AC0000000068, 第七条第二項 (Article 7, paragraph (2)), art-7/par-2 — not held in this collection
- art-70-6-4/par-3: 同法第四条第一項 → e-Gov law 430AC0000000068, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- art-70-6-4/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-70-6-4/par-3: 第七十条の六第一項第一号 → 租税特別措置法 第七十条の六第一項第一号 (Article 70-6, paragraph (1), item (i)), art-70-6/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-1/item-1
- art-70-6-4/par-3: 第一項 → 租税特別措置法 第七十条の六の四第一項 (Article 70-6-4, paragraph (1)), art-70-6-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-1
- art-70-6-4/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-70-6-4/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-70-6-4/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-70-6-4/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-70-6-4/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-70-6-4/par-4: 第七十条の四の二第三項から第七項まで → 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-70-6-4/par-4: 第一項 → 租税特別措置法 第七十条の六の四第一項 (Article 70-6-4, paragraph (1)), art-70-6-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-1
- art-70-6-4/par-4: 第七十条の四の二第三項から第七項まで → 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-70-6-4/par-4: 第七十条の四の二第三項から第七項まで → 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-70-6-4/par-4: 第七十条の四の二第三項から第七項まで → 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-70-6-4/par-4: 第七十条の四の二第三項から第七項まで → 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-70-6-4/par-4: 第二項第三号 → 租税特別措置法 第七十条の六の四第二項第三号 (Article 70-6-4, paragraph (2), item (iii)), art-70-6-4/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-4/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-2/item-3
- art-70-6-4/par-5: 第一項 → 租税特別措置法 第七十条の六の四第一項 (Article 70-6-4, paragraph (1)), art-70-6-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-1
- art-70-6-4/par-5: 第七十条の六第一項 → 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-70-6-4/par-5: 同条第七項 → 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-70-6-4/par-5/item-1: 第二項第三号 → 租税特別措置法 第七十条の六の四第二項第三号 (Article 70-6-4, paragraph (2), item (iii)), art-70-6-4/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-4/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-2/item-3
- art-70-6-4/par-5/item-2: 特定農地貸付法第三条第三項 → e-Gov law 401AC0000000058, 第三条第三項 (Article 3, paragraph (3)), art-3/par-3 — not held in this collection
- art-70-6-4/par-5/item-2: 都市農地の貸借の円滑化に関する法律第十一条 → e-Gov law 430AC0000000068, 第十一条 (Article 11), art-11 — not held in this collection
- art-70-6-4/par-5/item-2: 市民農園整備促進法第十条 → e-Gov law 402AC0000000044, 第十条 (Article 10), art-10 — not held in this collection
- art-70-6-4/par-5/item-3: 都市農地の貸借の円滑化に関する法律第十条第二号 → e-Gov law 430AC0000000068, 第十条第一項第二号 (Article 10, paragraph (1), item (ii)), art-10/par-1/item-2 — not held in this collection
- art-70-6-4/par-5/item-3: 第二項第三号 → 租税特別措置法 第七十条の六の四第二項第三号 (Article 70-6-4, paragraph (2), item (iii)), art-70-6-4/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-4/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-2/item-3
- art-70-6-4/par-6: 第七十条の四の二第三項から第七項まで → 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-70-6-4/par-6: 第七十条の四の二第三項から第七項まで → 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-70-6-4/par-6: 前項 → 租税特別措置法 第七十条の六の四第五項 (Article 70-6-4, paragraph (5)), art-70-6-4/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-5
- art-70-6-4/par-6: 第七十条の四の二第三項から第七項まで → 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-70-6-4/par-6: 第七十条の四の二第三項から第七項まで → 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-70-6-4/par-6: 第七十条の四の二第三項から第七項まで → 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-70-6-4/par-7: 第一項 → 租税特別措置法 第七十条の六の四第一項 (Article 70-6-4, paragraph (1)), art-70-6-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-1
- art-70-6-4/par-7: 第七十条の六の二第二項 → 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-70-6-4/par-7: 第七十条の六第一項 → 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-70-6-4/par-7: 次項 → 租税特別措置法 第七十条の六の四第八項 (Article 70-6-4, paragraph (8)), art-70-6-4/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-8
- art-70-6-4/par-7: 同条 → 租税特別措置法 第七十条の六 (Article 70-6), art-70-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6 · https://japanlaw.org/l/332AC0000000026/art-70-6
- art-70-6-4/par-8: 第一項 → 租税特別措置法 第七十条の六の四第一項 (Article 70-6-4, paragraph (1)), art-70-6-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-1
- art-70-6-4/par-8: 前項 → 租税特別措置法 第七十条の六の四第七項 (Article 70-6-4, paragraph (7)), art-70-6-4/par-7 — 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
- art-70-6-4/par-8: 第三項から第六項まで → 租税特別措置法 第七十条の六の四第五項 (Article 70-6-4, paragraph (5)), art-70-6-4/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-5
- art-70-6-4/par-8: 第三項から第六項まで → 租税特別措置法 第七十条の六の四第四項 (Article 70-6-4, paragraph (4)), art-70-6-4/par-4 — 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
- art-70-6-4/par-8: 第三項から第六項まで → 租税特別措置法 第七十条の六の四第六項 (Article 70-6-4, paragraph (6)), art-70-6-4/par-6 — 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
- art-70-6-4/par-8: 第三項から第六項まで → 租税特別措置法 第七十条の六の四第三項 (Article 70-6-4, paragraph (3)), art-70-6-4/par-3 — 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

## Cited by

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

- 租税特別措置法 第七十条の六の四第一項（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-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-1
- 租税特別措置法 第七十条の六の四第二項（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-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-2
- 租税特別措置法 第七十条の六の四第二項第三号イ（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-2/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-2/item-3/sub-1
- 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五項（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-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-5
- 租税特別措置法 第七十条の六の四第五項第一号（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-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-5/item-1
- 租税特別措置法 第七十条の六の四第五項第三号（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-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-5/item-3
- 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 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 第七十条の六の四第八項（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-8 · https://japanlaw.org/l/332AC0000000026/art-70-6-4/par-8
- 租税特別措置法 第七十条の六の五第一項（認定都市農地貸付け又は農園用地貸付けを行つた農地についての相続税の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-5/par-1
- 租税特別措置法 第七十条の六の五第四項（認定都市農地貸付け又は農園用地貸付けを行つた農地についての相続税の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-5/par-4
- 租税特別措置法 附則第百十八条第十八項（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-4301-7/art-118/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-18

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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-20261007T211206-189, 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