# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十条の七の十四 (Article 70-7-14)

- 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: 第七十条の七の十四 (Article 70-7-14)（医療法人の持分の放棄があつた場合の贈与税の課税の特例） — address `art-70-7-14`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-70-7-14
- 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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### 第七十条の七の十四（医療法人の持分の放棄があつた場合の贈与税の課税の特例） — Special Provisions on Taxation on Gift Tax Where an Equity Interest in a Medical Care Corporation Has Been Waived
<sup>caption: machine translation, not official</sup>
<sup>art-70-7-14 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14 · https://japanlaw.org/l/332AC0000000026/art-70-7-14</sup>

**第一項**  認定医療法人（医療法等の一部を改正する法律（平成二十九年法律第五十七号）附則第一条第二号に掲げる規定の施行の日から令和十一年十二月三十一日までの間に厚生労働大臣認定を受けた医療法人に限る。）の持分を有する個人が当該持分の全部又は一部の放棄（当該認定医療法人がその移行期限までに新医療法人（平成十八年医療法等改正法附則第十条の二に規定する新医療法人をいう。次項において同じ。）への移行をする場合における当該移行の基因となる放棄に限るものとし、当該個人の遺言による放棄を除く。）をしたことにより当該認定医療法人が経済的利益を受けた場合であつても、当該認定医療法人が受けた当該経済的利益については、相続税法第六十六条第四項の規定は、適用しない。
<sup>art-70-7-14/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-1</sup>
Even in the case where a certified medical care corporation (limited to a medical care corporation that has received certification by the Minister of Health, Labour and Welfare during the period from the effective date of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act, etc. (Act No. 57 of 2017) to December 31, 2029) has received an economic benefit as a result of an individual who holds an equity interest in that certified medical care corporation having waived all or part of that equity interest (limited to a waiver that gives rise to the transition, in the case where that certified medical care corporation transitions to a new medical care corporation (meaning a new medical care corporation prescribed in Article 10-2 of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act; the same applies in the following paragraph) by its transition deadline, and excluding a waiver by the will of that individual), the provisions of Article 66, paragraph (4) of the Inheritance Tax Act do not apply to that economic benefit received by that certified medical care corporation.
<sup>machine translation, not official</sup>

**第二項**  前項の規定の適用を受けた認定医療法人（当該認定医療法人が合併により消滅した場合には、その合併後存続する医療法人で財務省令で定めるもの。第七項及び第八項において同じ。）が、前項の規定の適用に係る相続税法第二十八条の規定による申告書の提出期限から当該認定医療法人が新医療法人への移行をした日から起算して六年を経過する日までの間に、平成十八年医療法等改正法附則第十条の四第二項又は第三項の規定により厚生労働大臣認定が取り消された場合には、前項の規定にかかわらず、当該認定医療法人を個人とみなして、これに同項の経済的利益について贈与税を課する。この場合において、当該認定医療法人は、当該厚生労働大臣認定が取り消された日の翌日から二月以内に、同項の規定の適用を受けた年分の贈与税についての修正申告書を提出し、かつ、当該期限内に当該修正申告書の提出により納付すべき税額を納付しなければならない。
<sup>art-70-7-14/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-2</sup>
In the case where, during the period from the filing deadline for the return under the provisions of Article 28 of the Inheritance Tax Act relating to the application of the provisions of the preceding paragraph to the day on which six years have elapsed from the day on which the certified medical care corporation transitioned to a new medical care corporation, the certification by the Minister of Health, Labour and Welfare has been revoked under the provisions of Article 10-4, paragraph (2) or (3) of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act for a certified medical care corporation to which the provisions of the preceding paragraph have been applied (or, in the case where that certified medical care corporation has ceased to exist due to a merger, the medical care corporation surviving after the merger that is specified by Order of the Ministry of Finance; the same applies in paragraphs (7) and (8)), notwithstanding the provisions of the preceding paragraph, gift tax is imposed on that certified medical care corporation with regard to the economic benefit referred to in that paragraph by deeming it to be an individual. In this case, that certified medical care corporation must file an amended return for gift tax for the year in which it received the application of the provisions of that paragraph within two months from the day following the day on which that certification by the Minister of Health, Labour and Welfare was revoked, and must pay, within that time limit, the amount of tax to be paid upon filing that amended return.
<sup>machine translation, not official</sup>

**第三項**  前項の規定に該当することとなつた場合において、同項の規定による修正申告書の提出がないときは、納税地の所轄税務署長は、当該修正申告書に記載すべきであつた贈与税の額その他の事項につき国税通則法第二十四条又は第二十六条の規定による更正を行う。
<sup>art-70-7-14/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-3</sup>
In the case where the provisions of the preceding paragraph have come to apply, if the amended return under the provisions of that paragraph is not filed, the district director with jurisdiction over the place for tax payment makes a correction under the provisions of Article 24 or Article 26 of the Act on General Rules for National Taxes with regard to the amount of gift tax and other matters that should have been stated in that amended return.
<sup>machine translation, not official</sup>

**第四項**  第二項の規定による修正申告書及び前項の更正に対する国税通則法及び相続税法第三十七条の規定の適用については、次に定めるところによる。
<sup>art-70-7-14/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-4</sup>
With regard to the application of the provisions of the Act on General Rules for National Taxes and Article 37 of the Inheritance Tax Act to the amended return under the provisions of paragraph (2) and the correction referred to in the preceding paragraph, the following provisions apply:
<sup>machine translation, not official</sup>

  **一**  当該修正申告書で第二項に規定する提出期限内に提出されたものについては、国税通則法第二十条の規定を適用する場合を除き、これを期限内申告書とみなす。
  <sup>art-70-7-14/par-4/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-4/item-1</sup>
  that amended return that has been filed by the filing deadline prescribed in paragraph (2) is deemed to be a return filed by the due date, except where the provisions of Article 20 of the Act on General Rules for National Taxes are applied;
  <sup>machine translation, not official</sup>

  **二**  当該修正申告書で第二項に規定する提出期限後に提出されたもの及び当該更正については、国税通則法第二章から第七章までの規定中「法定申告期限」とあり、及び「法定納期限」とあるのは「租税特別措置法第七十条の七の十四第二項に規定する修正申告書の提出期限」と、同法第六十一条第一項第一号中「期限内申告書」とあるのは「相続税法第二十八条の規定による申告書」と、同条第二項中「期限内申告書又は期限後申告書」とあるのは「租税特別措置法第七十条の七の十四第二項の規定による修正申告書」と、同法第六十五条第一項、第三項第二号及び第五項第二号中「期限内申告書」とあるのは「相続税法第二十八条の規定による申告書」とする。
  <sup>art-70-7-14/par-4/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-4/item-2</sup>
  with regard to that amended return that has been filed after the filing deadline prescribed in paragraph (2) and that correction, the phrases "statutory due date for filing a return" and "statutory due date for payment" in the provisions of Chapters II through VII of the Act on General Rules for National Taxes are deemed to be replaced with "the filing deadline for the amended return prescribed in Article 70-7-14, paragraph (2) of the Act on Special Measures Concerning Taxation", the phrase "return filed by the due date" in Article 61, paragraph (1), item (i) of that Act is deemed to be replaced with "return under the provisions of Article 28 of the Inheritance Tax Act", the phrase "return filed by the due date or return filed after the due date" in paragraph (2) of that Article is deemed to be replaced with "amended return under the provisions of Article 70-7-14, paragraph (2) of the Act on Special Measures Concerning Taxation", and the phrase "return filed by the due date" in Article 65, paragraph (1), paragraph (3), item (ii) and paragraph (5), item (ii) of that Act is deemed to be replaced with "return under the provisions of Article 28 of the Inheritance Tax Act";
  <sup>machine translation, not official</sup>

  **三**  国税通則法第六十一条第一項第二号及び第六十六条の規定は、前号に規定する修正申告書及び更正には、適用しない。
  <sup>art-70-7-14/par-4/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-4/item-3</sup>
  the provisions of Article 61, paragraph (1), item (ii) and Article 66 of the Act on General Rules for National Taxes do not apply to the amended return and correction prescribed in the preceding item;
  <sup>machine translation, not official</sup>

  **四**  相続税法第三十七条第一項第一号及び第二号、第四項並びに第五項中「第二十八条第一項又は第二項の規定による申告書の提出期限」とあるのは、「租税特別措置法第七十条の七の十四第二項（医療法人の持分の放棄があつた場合の贈与税の課税の特例）に規定する修正申告書の提出期限」とする。
  <sup>art-70-7-14/par-4/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-4/item-4</sup>
  the phrase "the filing deadline for the return under the provisions of Article 28, paragraph (1) or (2)" in Article 37, paragraph (1), items (i) and (ii), paragraph (4) and paragraph (5) of the Inheritance Tax Act is deemed to be replaced with "the filing deadline for the amended return prescribed in Article 70-7-14, paragraph (2) (Special Provisions on Taxation on Gift Tax Where an Equity Interest in a Medical Care Corporation Has Been Waived) of the Act on Special Measures Concerning Taxation".
  <sup>machine translation, not official</sup>

**第五項**  第一項の規定は、同項の規定の適用を受けようとする認定医療法人の相続税法第二十八条の規定による申告書に同項の規定の適用を受けようとする旨を記載し、当該認定医療法人が同項の放棄により受けた経済的利益についての明細その他の財務省令で定める書類の添付がある場合に限り、適用する。
<sup>art-70-7-14/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-5</sup>
The provisions of paragraph (1) apply only in the case where the certified medical care corporation seeking the application of the provisions of that paragraph states, in its return under the provisions of Article 28 of the Inheritance Tax Act, that it seeks the application of the provisions of that paragraph, and details of the economic benefit received by that certified medical care corporation through the waiver referred to in that paragraph and other documents specified by Order of the Ministry of Finance are attached to that return.
<sup>machine translation, not official</sup>

**第六項**  税務署長は、前項の記載又は添付がない相続税法第二十八条の規定による申告書の提出があつた場合において、その記載又は添付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ときは、その記載をした書類及び同項の財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
<sup>art-70-7-14/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-6</sup>
In the case where a return under the provisions of Article 28 of the Inheritance Tax Act without the statement or attachment referred to in the preceding paragraph has been filed, if the district director finds that there were unavoidable circumstances for the absence of that statement or attachment, the district director may apply the provisions of paragraph (1) only in the case where a document containing that statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph have been submitted.
<sup>machine translation, not official</sup>

**第七項**  厚生労働大臣又は地方厚生局長若しくは地方厚生支局長は、第一項の規定の適用を受ける認定医療法人について、平成十八年医療法等改正法附則第十条の四第二項又は第三項の規定により厚生労働大臣認定を取り消した場合には、遅滞なく、その旨その他財務省令で定める事項を、書面により、国税庁長官又は当該認定医療法人の納税地の所轄税務署長に通知しなければならない。
<sup>art-70-7-14/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-7</sup>
In the case where the Minister of Health, Labour and Welfare, the Director-General of the Regional Bureau of Health and Welfare or the Director-General of the Regional Branch Bureau of Health and Welfare has revoked, under the provisions of Article 10-4, paragraph (2) or (3) of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act, the certification by the Minister of Health, Labour and Welfare for a certified medical care corporation to which the provisions of paragraph (1) apply, that Minister or Director-General must, without delay, notify the Commissioner of the National Tax Agency or the district director with jurisdiction over the place for tax payment of that certified medical care corporation in writing of that fact and other matters specified by Order of the Ministry of Finance.
<sup>machine translation, not official</sup>

**第八項**  税務署長は、第一項の場合において厚生労働大臣又は地方厚生局長若しくは地方厚生支局長の事務（同項の規定の適用を受ける認定医療法人に関する事務で、前項の規定の適用に係るものに限る。）の処理を適正かつ確実に行うため必要があると認めるときは、厚生労働大臣又は当該地方厚生局長若しくは当該地方厚生支局長に対し、当該認定医療法人が第一項の規定の適用を受ける旨その他財務省令で定める事項を通知することができる。
<sup>art-70-7-14/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-8</sup>
If the district director, in the case referred to in paragraph (1), finds it necessary for the proper and reliable handling of the affairs of the Minister of Health, Labour and Welfare, the Director-General of the Regional Bureau of Health and Welfare or the Director-General of the Regional Branch Bureau of Health and Welfare (limited to affairs concerning the certified medical care corporation to which the provisions of that paragraph apply that relate to the application of the provisions of the preceding paragraph), the district director may notify the Minister of Health, Labour and Welfare, or that Director-General of the Regional Bureau of Health and Welfare or that Director-General of the Regional Branch Bureau of Health and Welfare, that the certified medical care corporation receives the application of the provisions of paragraph (1) and of other matters specified by Order of the Ministry of Finance.
<sup>machine translation, not official</sup>

**第九項**  第三項から前項までに定めるもののほか、第一項又は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-70-7-14/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-9</sup>
Beyond what is provided for in paragraph (3) through the preceding paragraph, necessary matters concerning the application of paragraph (1) or paragraph (2) are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- art-70-7-14/par-1: 相続税法第六十六条第四項 → e-Gov law 325AC0000000073, 第六十六条第四項 (Article 66, paragraph (4)), art-66/par-4 — not held in this collection
- art-70-7-14/par-1: 次項 → 租税特別措置法 第七十条の七の十四第二項 (Article 70-7-14, paragraph (2)), art-70-7-14/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-2
- art-70-7-14/par-2: 相続税法第二十八条 → e-Gov law 325AC0000000073, 第二十八条 (Article 28), art-28 — not held in this collection
- art-70-7-14/par-2: 前項 → 租税特別措置法 第七十条の七の十四第一項 (Article 70-7-14, paragraph (1)), art-70-7-14/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-1
- art-70-7-14/par-2: 第七項 → 租税特別措置法 第七十条の七の十四第七項 (Article 70-7-14, paragraph (7)), art-70-7-14/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-7
- art-70-7-14/par-2: 第八項 → 租税特別措置法 第七十条の七の十四第八項 (Article 70-7-14, paragraph (8)), art-70-7-14/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-8
- art-70-7-14/par-3: 国税通則法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24
- art-70-7-14/par-3: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- art-70-7-14/par-3: 前項 → 租税特別措置法 第七十条の七の十四第二項 (Article 70-7-14, paragraph (2)), art-70-7-14/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-2
- art-70-7-14/par-4: 相続税法第三十七条 → e-Gov law 325AC0000000073, 第三十七条 (Article 37), art-37 — not held in this collection
- art-70-7-14/par-4: 第二項 → 租税特別措置法 第七十条の七の十四第二項 (Article 70-7-14, paragraph (2)), art-70-7-14/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-2
- art-70-7-14/par-4: 前項 → 租税特別措置法 第七十条の七の十四第三項 (Article 70-7-14, paragraph (3)), art-70-7-14/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-3
- art-70-7-14/par-4/item-1: 国税通則法第二十条 → 国税通則法 第二十条 (Article 20), art-20 — https://japanlaw.org/ja/national-tax-general-rules-act/art-20 · https://japanlaw.org/l/337AC0000000066/art-20
- art-70-7-14/par-4/item-1: 第二項 → 租税特別措置法 第七十条の七の十四第二項 (Article 70-7-14, paragraph (2)), art-70-7-14/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-2
- art-70-7-14/par-4/item-2: 相続税法第二十八条 → e-Gov law 325AC0000000073, 第二十八条 (Article 28), art-28 — not held in this collection
- art-70-7-14/par-4/item-2: 同法第六十一条第一項第一号 → 国税通則法 第六十一条第一項第一号 (Article 61, paragraph (1), item (i)), art-61/par-1/item-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-61/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-61/par-1/item-1
- art-70-7-14/par-4/item-2: 同条第二項 → 国税通則法 第六十一条第二項 (Article 61, paragraph (2)), art-61/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-61/par-2 · https://japanlaw.org/l/337AC0000000066/art-61/par-2
- art-70-7-14/par-4/item-2: 同法第六十五条第一項 → 国税通則法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-65/par-1 · https://japanlaw.org/l/337AC0000000066/art-65/par-1
- art-70-7-14/par-4/item-2: 第三項第二号 → 国税通則法 第六十五条第三項第二号 (Article 65, paragraph (3), item (ii)), art-65/par-3/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-65/par-3/item-2 · https://japanlaw.org/l/337AC0000000066/art-65/par-3/item-2
- art-70-7-14/par-4/item-2: 第五項第二号 → 国税通則法 第六十五条第五項第二号 (Article 65, paragraph (5), item (ii)), art-65/par-5/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-65/par-5/item-2 · https://japanlaw.org/l/337AC0000000066/art-65/par-5/item-2
- art-70-7-14/par-4/item-2: 第二項 → 租税特別措置法 第七十条の七の十四第二項 (Article 70-7-14, paragraph (2)), art-70-7-14/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-2
- art-70-7-14/par-4/item-3: 国税通則法第六十一条第一項第二号 → 国税通則法 第六十一条第一項第二号 (Article 61, paragraph (1), item (ii)), art-61/par-1/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-61/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-61/par-1/item-2
- art-70-7-14/par-4/item-3: 第六十六条 → 国税通則法 第六十六条 (Article 66), art-66 — https://japanlaw.org/ja/national-tax-general-rules-act/art-66 · https://japanlaw.org/l/337AC0000000066/art-66
- art-70-7-14/par-4/item-3: 前号 → 租税特別措置法 第七十条の七の十四第四項第二号 (Article 70-7-14, paragraph (4), item (ii)), art-70-7-14/par-4/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-4/item-2
- art-70-7-14/par-4/item-4: 相続税法第三十七条第一項第一号 → e-Gov law 325AC0000000073, 第三十七条第一項第一号 (Article 37, paragraph (1), item (i)), art-37/par-1/item-1 — not held in this collection
- art-70-7-14/par-4/item-4: 第二号 → e-Gov law 325AC0000000073, 第三十七条第一項第二号 (Article 37, paragraph (1), item (ii)), art-37/par-1/item-2 — not held in this collection
- art-70-7-14/par-4/item-4: 第四項 → e-Gov law 325AC0000000073, 第三十七条第四項 (Article 37, paragraph (4)), art-37/par-4 — not held in this collection
- art-70-7-14/par-4/item-4: 第五項 → e-Gov law 325AC0000000073, 第三十七条第五項 (Article 37, paragraph (5)), art-37/par-5 — not held in this collection
- art-70-7-14/par-4/item-4: 租税特別措置法第七十条の七の十四第二項 → 租税特別措置法 第七十条の七の十四第二項 (Article 70-7-14, paragraph (2)), art-70-7-14/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-2
- art-70-7-14/par-5: 相続税法第二十八条 → e-Gov law 325AC0000000073, 第二十八条 (Article 28), art-28 — not held in this collection
- art-70-7-14/par-5: 第一項 → 租税特別措置法 第七十条の七の十四第一項 (Article 70-7-14, paragraph (1)), art-70-7-14/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-1
- art-70-7-14/par-6: 前項 → 租税特別措置法 第七十条の七の十四第五項 (Article 70-7-14, paragraph (5)), art-70-7-14/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-5
- art-70-7-14/par-6: 相続税法第二十八条 → e-Gov law 325AC0000000073, 第二十八条 (Article 28), art-28 — not held in this collection
- art-70-7-14/par-6: 第一項 → 租税特別措置法 第七十条の七の十四第一項 (Article 70-7-14, paragraph (1)), art-70-7-14/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-1
- art-70-7-14/par-7: 第一項 → 租税特別措置法 第七十条の七の十四第一項 (Article 70-7-14, paragraph (1)), art-70-7-14/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-1
- art-70-7-14/par-8: 第一項 → 租税特別措置法 第七十条の七の十四第一項 (Article 70-7-14, paragraph (1)), art-70-7-14/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-1
- art-70-7-14/par-8: 前項 → 租税特別措置法 第七十条の七の十四第七項 (Article 70-7-14, paragraph (7)), art-70-7-14/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-7
- art-70-7-14/par-9: 第一項 → 租税特別措置法 第七十条の七の十四第一項 (Article 70-7-14, paragraph (1)), art-70-7-14/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-1
- art-70-7-14/par-9: 第二項 → 租税特別措置法 第七十条の七の十四第二項 (Article 70-7-14, paragraph (2)), art-70-7-14/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-2
- art-70-7-14/par-9: 前項 → 租税特別措置法 第七十条の七の十四第八項 (Article 70-7-14, paragraph (8)), art-70-7-14/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-8
- art-70-7-14/par-9: 第三項 → 租税特別措置法 第七十条の七の十四第三項 (Article 70-7-14, paragraph (3)), art-70-7-14/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-3

## Cited by

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

- 租税特別措置法 第七十条の七の九第一項（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-1
- 租税特別措置法 第七十条の七の九第二項（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-2
- 租税特別措置法 第七十条の七の九第二項第一号（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-2/item-1
- 租税特別措置法 第七十条の七の十四第一項（医療法人の持分の放棄があつた場合の贈与税の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-1
- 租税特別措置法 第七十条の七の十四第二項（医療法人の持分の放棄があつた場合の贈与税の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-2
- 租税特別措置法 第七十条の七の十四第三項（医療法人の持分の放棄があつた場合の贈与税の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-3
- 租税特別措置法 第七十条の七の十四第四項（医療法人の持分の放棄があつた場合の贈与税の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-4
- 租税特別措置法 第七十条の七の十四第四項第一号（医療法人の持分の放棄があつた場合の贈与税の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-4/item-1
- 租税特別措置法 第七十条の七の十四第四項第二号（医療法人の持分の放棄があつた場合の贈与税の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-4/item-2
- 租税特別措置法 第七十条の七の十四第四項第三号（医療法人の持分の放棄があつた場合の贈与税の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-4/item-3
- 租税特別措置法 第七十条の七の十四第四項第四号（医療法人の持分の放棄があつた場合の贈与税の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-4/item-4
- 租税特別措置法 第七十条の七の十四第五項（医療法人の持分の放棄があつた場合の贈与税の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-5
- 租税特別措置法 第七十条の七の十四第六項（医療法人の持分の放棄があつた場合の贈与税の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-6
- 租税特別措置法 第七十条の七の十四第七項（医療法人の持分の放棄があつた場合の贈与税の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-7
- 租税特別措置法 第七十条の七の十四第八項（医療法人の持分の放棄があつた場合の贈与税の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-8
- 租税特別措置法 第七十条の七の十四第九項（医療法人の持分の放棄があつた場合の贈与税の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-9
- 租税特別措置法 第七十条の十三第一項（相続税及び贈与税の特例に係る修正申告書等の提出等に係る罰則） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-13/par-1
- 租税特別措置法 附則第八十八条第十九項（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-4291-4/art-88/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-19

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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-20261007T211206-220, 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