# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十条の七の四 (Article 70-7-4)

- 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: 第七十条の七の四 (Article 70-7-4)（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — address `art-70-7-4`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-70-7-4
- Every provision below carries its address and both URLs on the line under it.
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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
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They are never merged and never substituted for one another.

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### 第七十条の七の四（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — Tax Payment Grace Period and Exemption for Inheritance Tax Where the Donor of Unlisted Shares or Similar Interests Has Died
<sup>caption: machine translation, not official</sup>
<sup>art-70-7-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-4</sup>

**第一項**  前条第一項の規定により同項の贈与者から相続又は遺贈により取得をしたものとみなされた対象受贈非上場株式等につきこの項の規定の適用を受けようとする経営相続承継受贈者が、当該相続に係る相続税の申告書の提出により納付すべき相続税の額のうち、当該対象受贈非上場株式等（認定相続承継会社の株式等（株式又は出資をいう。以下この条において同じ。）に限る。）で当該相続税の申告書にこの項の規定の適用を受けようとする旨の記載があるもの（当該相続の開始の時における当該対象受贈非上場株式等に係る認定相続承継会社の発行済株式又は出資（議決権に制限のない株式等に限る。）の総数又は総額の三分の二に達するまでの部分として政令で定めるものに限る。以下この条において「対象相続非上場株式等」という。）に係る納税猶予分の相続税額に相当する相続税については、政令で定めるところにより当該相続税の申告書の提出期限までに当該納税猶予分の相続税額に相当する担保を提供した場合に限り、相続税法第三十三条の規定にかかわらず、当該経営相続承継受贈者の死亡の日まで、その納税を猶予する。
<sup>art-70-7-4/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-1</sup>
With regard to the inheritance tax equivalent to the inheritance tax subject to deferral relating to the covered gifted unlisted shares or similar interests (limited to shares, etc. (meaning shares or capital contributions; the same applies hereinafter in this Article) of a certified inheritance succession company) for which the inheritance tax return states that the successor donee for inheritance seeks the application of the provisions of this paragraph (limited to the part specified by Cabinet Order as the part up to two-thirds of the total number or total amount of the issued shares of or capital contributions to (limited to shares, etc. with no restriction on voting rights) the certified inheritance succession company relating to those covered gifted unlisted shares or similar interests as of the time of the commencement of the succession; referred to as "covered inherited unlisted shares or similar interests" hereinafter in this Article), out of the amount of inheritance tax payable upon filing the inheritance tax return for the inheritance by a successor donee for inheritance who seeks the application of the provisions of this paragraph with regard to the covered gifted unlisted shares or similar interests deemed, pursuant to the provisions of paragraph (1) of the preceding Article, to have been acquired by inheritance or bequest from the donor referred to in that paragraph, notwithstanding the provisions of Article 33 of the Inheritance Tax Act, payment of that tax is deferred until the date of death of that successor donee for inheritance, only in the case where security equivalent to that inheritance tax subject to deferral has been provided by the due date for filing that inheritance tax return pursuant to the provisions of Cabinet Order.
<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-70-7-4/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/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**  認定相続承継会社　第七十条の七第二項第一号に定める会社で、前項の規定の適用に係る相続の開始の時において、次に掲げる要件（同項の規定の適用を受ける経営相続承継受贈者に係る贈与者が第五号イ又はロに掲げる日のいずれか早い日の翌日以後に死亡した場合には、ハに掲げるものを除く。）の全てを満たすものをいう。
  <sup>art-70-7-4/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-1</sup>
  certified inheritance succession company: a company specified in Article 70-7, paragraph (2), item (i) that, at the time of the commencement of the succession to which the provisions of the preceding paragraph apply, satisfies all of the following requirements (or, in the case where the donor relating to the successor donee for inheritance to whom the provisions of that paragraph apply has died on or after the day following the day listed in item (v), (a) or (b), whichever is earlier, excluding the one listed in (c)):
  <sup>machine translation, not official</sup>

    **イ**  当該会社の常時使用従業員（常時使用する従業員として財務省令で定めるものをいう。ホ及び第十八項第二号において同じ。）の数が一人以上であること。
    <sup>art-70-7-4/par-2/item-1/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-1/sub-1</sup>
    the number of regular employees (meaning those specified by Order of the Ministry of Finance as employees who are regularly employed; the same applies in (e) and in paragraph (18), item (ii)) of the company is one or more;
    <sup>machine translation, not official</sup>

    **ロ**  当該会社が、第七十条の七第二項第八号に規定する資産保有型会社又は同項第九号に規定する資産運用型会社のうち政令で定めるものに該当しないこと。
    <sup>art-70-7-4/par-2/item-1/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-1/sub-2</sup>
    the company does not fall under an asset-holding company prescribed in Article 70-7, paragraph (2), item (viii) or an asset-management company prescribed in item (ix) of that paragraph that is specified by Cabinet Order;
    <sup>machine translation, not official</sup>

    **ハ**  当該会社（ハにおいて「特定会社」という。）の株式等及び特別関係会社（当該特定会社と政令で定める特別の関係がある会社をいう。以下この項において同じ。）のうち当該特定会社と密接な関係を有する会社として政令で定める会社（ニにおいて「特定特別関係会社」という。）の株式等が、非上場株式等に該当すること。
    <sup>art-70-7-4/par-2/item-1/sub-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-1/sub-3</sup>
    the shares, etc. of the company (referred to as the "specified company" in (c)) and the shares, etc. of a company specified by Cabinet Order as a company having a close relationship with the specified company out of its specially related companies (meaning companies having a special relationship specified by Cabinet Order with the specified company; the same applies hereinafter in this paragraph) (referred to as a "specified specially related company" in (d)) fall under unlisted shares or similar interests;
    <sup>machine translation, not official</sup>

    **ニ**  当該会社及び特定特別関係会社が、第七十条の七第二項第一号ニに規定する風俗営業会社に該当しないこと。
    <sup>art-70-7-4/par-2/item-1/sub-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-1/sub-4</sup>
    neither the company nor its specified specially related companies fall under a sex-related business company prescribed in Article 70-7, paragraph (2), item (i), (d);
    <sup>machine translation, not official</sup>

    **ホ**  当該会社の特別関係会社が会社法第二条第二号に規定する外国会社に該当する場合（当該会社又は当該会社との間に支配関係がある法人が当該特別関係会社の株式等を有する場合に限る。）にあつては、当該会社の常時使用従業員の数が五人以上であること。
    <sup>art-70-7-4/par-2/item-1/sub-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-1/sub-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-1/sub-5</sup>
    in the case where a specially related company of the company falls under a foreign company prescribed in Article 2, item (ii) of the Companies Act (limited to the case where the company or a corporation having a controlling relationship with the company holds shares, etc. of that specially related company), the number of regular employees of the company is five or more;
    <sup>machine translation, not official</sup>

    **ヘ**  イからホまでに掲げるもののほか、会社の円滑な事業の運営を確保するために必要とされる要件として政令で定めるものを備えているものであること。
    <sup>art-70-7-4/par-2/item-1/sub-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-1/sub-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-1/sub-6</sup>
    beyond what is listed in (a) through (e), the company satisfies the requirements specified by Cabinet Order as those necessary for ensuring the smooth operation of the business of a company;
    <sup>machine translation, not official</sup>

  **二**  非上場株式等　第七十条の七第二項第二号に定める株式等をいう。
  <sup>art-70-7-4/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-2</sup>
  unlisted shares or similar interests: the shares, etc. specified in Article 70-7, paragraph (2), item (ii);
  <sup>machine translation, not official</sup>

  **三**  経営相続承継受贈者　第七十条の七第一項の規定の適用を受ける同条第二項第三号に定める者で、次に掲げる要件の全てを満たすものをいう。
  <sup>art-70-7-4/par-2/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-3</sup>
  successor donee for inheritance: a person specified in Article 70-7, paragraph (2), item (iii) to whom the provisions of paragraph (1) of that Article apply, who satisfies all of the following requirements:
  <sup>machine translation, not official</sup>

    **イ**  その者が、前項の規定の適用に係る相続の開始の時において、当該対象受贈非上場株式等に係る認定相続承継会社の代表権を有していること。
    <sup>art-70-7-4/par-2/item-3/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-3/sub-1</sup>
    at the time of the commencement of the succession to which the provisions of the preceding paragraph apply, the person holds the authority of representation of the certified inheritance succession company relating to those covered gifted unlisted shares or similar interests;
    <sup>machine translation, not official</sup>

    **ロ**  前項の規定の適用に係る相続の開始の時において、その者及びその者と政令で定める特別の関係がある者の有する当該認定相続承継会社の株式等に係る議決権の数の合計が、当該認定相続承継会社に係る総株主等議決権数の百分の五十を超える数であること。
    <sup>art-70-7-4/par-2/item-3/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-3/sub-2</sup>
    at the time of the commencement of the succession to which the provisions of the preceding paragraph apply, the total number of voting rights pertaining to the shares, etc. of that certified inheritance succession company held by the person and persons having a special relationship specified by Cabinet Order with the person exceeds 50 percent of the total number of voting rights of all shareholders, etc. of that certified inheritance succession company;
    <sup>machine translation, not official</sup>

    **ハ**  前項の規定の適用に係る相続の開始の時において、その者が有する当該認定相続承継会社の株式等に係る議決権の数が、その者とロに規定する政令で定める特別の関係がある者のうちいずれの者が有する当該認定相続承継会社の株式等に係る議決権の数をも下回らないこと。
    <sup>art-70-7-4/par-2/item-3/sub-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-3/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-3/sub-3</sup>
    at the time of the commencement of the succession to which the provisions of the preceding paragraph apply, the number of voting rights pertaining to the shares, etc. of that certified inheritance succession company held by the person is not less than the number of voting rights pertaining to the shares, etc. of that certified inheritance succession company held by any of the persons having the special relationship specified by Cabinet Order prescribed in (b) with the person;
    <sup>machine translation, not official</sup>

  **四**  納税猶予分の相続税額　イに掲げる金額からロに掲げる金額を控除した残額をいう。
  <sup>art-70-7-4/par-2/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-4</sup>
  inheritance tax subject to deferral: the remaining amount after deducting the amount listed in (b) from the amount listed in (a);
  <sup>machine translation, not official</sup>

    **イ**  前項の規定の適用に係る対象相続非上場株式等の価額（当該対象相続非上場株式等に係る認定相続承継会社又は当該認定相続承継会社の特別関係会社であつて当該認定相続承継会社との間に支配関係がある法人（イにおいて「認定相続承継会社等」という。）が会社法第二条第二号に規定する外国会社（当該認定相続承継会社の特別関係会社に該当するものに限る。）その他政令で定める法人の株式等（投資信託及び投資法人に関する法律第二条第十四項に規定する投資口を含む。）を有する場合には、前項の対象受贈非上場株式等の第七十条の七第一項の規定の適用に係る贈与の時における当該認定相続承継会社の株式等の価額を基礎とし、当該認定相続承継会社等が当該外国会社その他政令で定める法人の株式等を有していなかつたものとして財務省令で定めるところにより計算した価額。ロにおいて同じ。）を前項の経営相続承継受贈者に係る相続税の課税価格とみなして、相続税法第十三条から第十九条までの規定を適用して政令で定めるところにより計算した当該経営相続承継受贈者の相続税の額
    <sup>art-70-7-4/par-2/item-4/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-4/sub-1</sup>
    the amount of inheritance tax of the successor donee for inheritance calculated pursuant to the provisions of Cabinet Order by applying the provisions of Articles 13 through 19 of the Inheritance Tax Act and deeming the value of the covered inherited unlisted shares or similar interests to which the provisions of the preceding paragraph apply (or, in the case where the certified inheritance succession company relating to those covered inherited unlisted shares or similar interests or a specially related company of that certified inheritance succession company that is a corporation having a controlling relationship with that certified inheritance succession company (referred to as a "certified inheritance succession company, etc." in (a)) holds shares, etc. (including investment units prescribed in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations) of a foreign company prescribed in Article 2, item (ii) of the Companies Act (limited to one that falls under a specially related company of that certified inheritance succession company) or of any other corporation specified by Cabinet Order, the value calculated, on the basis of the value of the shares, etc. of that certified inheritance succession company at the time of the gift of the covered gifted unlisted shares or similar interests referred to in the preceding paragraph to which the provisions of Article 70-7, paragraph (1) apply, pursuant to the provisions of Order of the Ministry of Finance on the assumption that that certified inheritance succession company, etc. did not hold the shares, etc. of that foreign company or that other corporation specified by Cabinet Order; the same applies in (b)) to be the taxable value of inheritance tax relating to the successor donee for inheritance referred to in the preceding paragraph;
    <sup>machine translation, not official</sup>

    **ロ**  前項の規定の適用に係る対象相続非上場株式等の価額に百分の二十を乗じて計算した金額を同項の経営相続承継受贈者に係る相続税の課税価格とみなして、相続税法第十三条から第十九条までの規定を適用して政令で定めるところにより計算した当該経営相続承継受贈者の相続税の額
    <sup>art-70-7-4/par-2/item-4/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-4/sub-2</sup>
    the amount of inheritance tax of the successor donee for inheritance calculated pursuant to the provisions of Cabinet Order by applying the provisions of Articles 13 through 19 of the Inheritance Tax Act and deeming the amount calculated by multiplying the value of the covered inherited unlisted shares or similar interests to which the provisions of the preceding paragraph apply by 20 percent to be the taxable value of inheritance tax relating to the successor donee for inheritance referred to in that paragraph;
    <sup>machine translation, not official</sup>

  **五**  経営相続承継期間　第七十条の七第一項の規定の適用に係る贈与の日の属する年分の同項に規定する贈与税の申告書の提出期限の翌日から次に掲げる日のいずれか早い日までの間に当該贈与に係る贈与者（経営相続承継受贈者の同項の規定の適用に係る贈与が当該贈与者の同条第十五項（第三号に係る部分に限り、次条第十一項において準用する場合を含む。）の規定の適用に係るものである場合には、第七十条の七第一項又は次条第一項の規定の適用を受けていた者として政令で定める者に前項の対象受贈非上場株式等に係る認定相続承継会社の非上場株式等の贈与をした者。以下この条及びこの条において準用する第七十条の七の二において同じ。）について相続が開始した場合における当該相続の開始の日から当該次に掲げる日のいずれか早い日又は当該贈与に係る経営相続承継受贈者の死亡の日の前日のいずれか早い日までの期間をいう。
  <sup>art-70-7-4/par-2/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-5</sup>
  business succession period for inheritance: in the case where the succession has commenced with regard to the donor relating to the gift (or, in the case where the gift to which the provisions of Article 70-7, paragraph (1) apply received by the successor donee for inheritance is one made by that donor to which the provisions of paragraph (15) of that Article (limited to the part relating to item (iii), and including the case where it is applied mutatis mutandis pursuant to paragraph (11) of the following Article) apply, the person who made a gift of unlisted shares or similar interests of the certified inheritance succession company relating to the covered gifted unlisted shares or similar interests referred to in the preceding paragraph to the person specified by Cabinet Order as a person who received the application of the provisions of Article 70-7, paragraph (1) or paragraph (1) of the following Article; the same applies hereinafter in this Article and in Article 70-7-2 as applied mutatis mutandis in this Article) during the period from the day following the due date for filing the gift tax return prescribed in Article 70-7, paragraph (1) for the year that includes the day of the gift to which the provisions of that paragraph apply until the earlier of the following days, the period from the day of the commencement of the succession until the earlier of the following days or the day before the date of death of the successor donee for inheritance relating to that gift, whichever is earlier;
  <sup>machine translation, not official</sup>

    **イ**  当該経営相続承継受贈者の最初の第七十条の七第一項の規定の適用に係る贈与の日の属する年分の同項に規定する贈与税の申告書の提出期限の翌日以後五年を経過する日
    <sup>art-70-7-4/par-2/item-5/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-5/sub-1</sup>
    the day on which five years have elapsed on or after the day following the due date for filing the gift tax return prescribed in Article 70-7, paragraph (1) for the year that includes the day of the first gift of that successor donee for inheritance to which the provisions of that paragraph apply;
    <sup>machine translation, not official</sup>

    **ロ**  当該経営相続承継受贈者の最初の第七十条の七の二第一項の規定の適用に係る相続に係る相続税の申告書の提出期限の翌日以後五年を経過する日
    <sup>art-70-7-4/par-2/item-5/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-5/sub-2</sup>
    the day on which five years have elapsed on or after the day following the due date for filing the inheritance tax return for the first inheritance of that successor donee for inheritance to which the provisions of Article 70-7-2, paragraph (1) apply;
    <sup>machine translation, not official</sup>

  **六**  経営相続報告基準日　次のイ又はロに掲げる期間の区分に応じイ又はロに定める日をいう。
  <sup>art-70-7-4/par-2/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-6</sup>
  base date for management reports for inheritance: the day specified in (a) or (b) according to the category of periods listed in (a) or (b) below:
  <sup>machine translation, not official</sup>

    **イ**  経営相続承継期間　第七十条の七第一項の規定の適用に係る贈与の日の属する年分の同項に規定する贈与税の申告書の提出期限（経営相続承継受贈者が同項の規定の適用を受ける前に同項の対象受贈非上場株式等に係る認定相続承継会社の非上場株式等について第七十条の七の二第一項の規定の適用を受けている場合には、相続税の申告書の提出期限）の翌日から一年を経過するごとの日（第八項において準用する第七十条の七の二第十項において「第一種相続基準日」という。）
    <sup>art-70-7-4/par-2/item-6/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-6/sub-1</sup>
    the business succession period for inheritance: each day on which one year elapses from the day following the due date for filing the gift tax return prescribed in Article 70-7, paragraph (1) for the year that includes the day of the gift to which the provisions of that paragraph apply (or, in the case where the successor donee for inheritance has received the application of the provisions of Article 70-7-2, paragraph (1) with regard to unlisted shares or similar interests of the certified inheritance succession company relating to the covered gifted unlisted shares or similar interests referred to in Article 70-7, paragraph (1) before receiving the application of the provisions of that paragraph, the due date for filing the inheritance tax return) (referred to as a "type 1 inheritance base date" in Article 70-7-2, paragraph (10) as applied mutatis mutandis pursuant to paragraph (8));
    <sup>machine translation, not official</sup>

    **ロ**  経営相続承継期間（前項の規定の適用を受ける経営相続承継受贈者に係る贈与者が前号イ又はロに掲げる日のいずれか早い日の翌日以後に死亡した場合にあつては、当該経営相続承継受贈者に係る第七十条の七第二項第六号に規定する経営贈与承継期間）の末日の翌日から納税猶予分の相続税額（既に次項において準用する第七十条の七の二第四項又は第五項の規定の適用があつた場合には、次項の規定の適用があつた対象相続非上場株式等の価額に対応する部分の額として政令で定めるところにより計算した金額を除く。）に相当する相続税の全部につき前項、次項又は第九項から第十一項までの規定による納税の猶予に係る期限が確定する日までの期間　当該末日の翌日から三年を経過するごとの日（第八項において準用する第七十条の七の二第十項において「第二種相続基準日」という。）
    <sup>art-70-7-4/par-2/item-6/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-6/sub-2</sup>
    the period from the day following the last day of the business succession period for inheritance (or, in the case where the donor relating to the successor donee for inheritance to whom the provisions of the preceding paragraph apply has died on or after the day following the day listed in (a) or (b) of the preceding item, whichever is earlier, the business succession period for a gift prescribed in Article 70-7, paragraph (2), item (vi) relating to that successor donee for inheritance) until the day on which the deadline of the tax payment grace period under the provisions of the preceding paragraph, the following paragraph or paragraphs (9) through (11) is fixed for all of the inheritance tax equivalent to the inheritance tax subject to deferral (or, in the case where the provisions of Article 70-7-2, paragraph (4) or (5) as applied mutatis mutandis pursuant to the following paragraph have already been applied, excluding the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the value of the covered inherited unlisted shares or similar interests to which the provisions of the following paragraph have been applied): each day on which three years elapse from the day following that last day (referred to as a "type 2 inheritance base date" in Article 70-7-2, paragraph (10) as applied mutatis mutandis pursuant to paragraph (8)).
    <sup>machine translation, not official</sup>

**第三項**  第七十条の七の二第三項から第五項までの規定は、第一項の規定による納税の猶予に係る期限の確定について準用する。この場合において、同条第三項各号列記以外の部分中「経営承継期間」とあるのは「経営相続承継期間」と、「第一項の規定の」とあるのは「第七十条の七の四第一項の規定の」と、「経営承継相続人等」とあるのは「経営相続承継受贈者」と、「対象非上場株式等」とあるのは「対象相続非上場株式等」と、「認定承継会社」とあるのは「認定相続承継会社」と、同項第一号及び第二号中「経営承継相続人等」とあるのは「経営相続承継受贈者」と、「対象非上場株式等」とあるのは「対象相続非上場株式等」と、「認定承継会社」とあるのは「認定相続承継会社」と、同項第三号中「経営承継相続人等」とあるのは「経営相続承継受贈者」と、「当該対象非上場株式等」とあるのは「当該対象相続非上場株式等」と、「認定承継会社」とあるのは「認定相続承継会社」と、「対象非上場株式等又は」とあるのは「対象相続非上場株式等又は」と、「第七十条の七の四第一項に規定する対象相続非上場株式等」とあるのは「対象非上場株式等」と、同項第四号中「経営承継相続人等」とあるのは「経営相続承継受贈者」と、「対象非上場株式等」とあるのは「対象相続非上場株式等」と、「認定承継会社」とあるのは「認定相続承継会社」と、同項第五号及び第六号中「経営承継相続人等」とあるのは「経営相続承継受贈者」と、「認定承継会社」とあるのは「認定相続承継会社」と、同項第八号から第十七号までの規定中「対象非上場株式等」とあるのは「対象相続非上場株式等」と、「認定承継会社」とあるのは「認定相続承継会社」と、「経営承継相続人等」とあるのは「経営相続承継受贈者」と、同条第四項中「経営承継期間内に第一項」とあるのは「経営相続承継期間内に第七十条の七の四第一項」と、「経営承継相続人等」とあるのは「経営相続承継受贈者」と、「対象非上場株式等」とあるのは「対象相続非上場株式等」と、「認定承継会社」とあるのは「認定相続承継会社」と、同条第五項中「経営承継期間」とあるのは「経営相続承継期間（第七十条の七の四第一項の規定の適用を受ける経営相続承継受贈者に係る贈与者が同条第二項第五号イ又はロに掲げる日のいずれか早い日の翌日以後に死亡した場合にあつては、当該経営相続承継受贈者に係る前条第二項第六号に規定する経営贈与承継期間）」と、「第一項、」とあるのは「第七十条の七の四第一項の規定又は」と、「又は第十五項」とあるのは「若しくは第十五項」と、「第一項の」とあるのは「同条第一項の」と、「経営承継相続人等」とあるのは「経営相続承継受贈者」と、「対象非上場株式等」とあるのは「対象相続非上場株式等」と、「認定承継会社」とあるのは「認定相続承継会社」と読み替えるものとする。
<sup>art-70-7-4/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-3</sup>
The provisions of Article 70-7-2, paragraphs (3) through (5) apply mutatis mutandis to the fixing of the deadline of the tax payment grace period under the provisions of paragraph (1). In this case, in the part of paragraph (3) of that Article other than the items, the term "business succession period" is deemed to be replaced with "business succession period for inheritance", the phrase "the provisions of paragraph (1)" with "the provisions of Article 70-7-4, paragraph (1)", the term "successor heir, etc." with "successor donee for inheritance", the term "covered unlisted shares or similar interests" with "covered inherited unlisted shares or similar interests", and the term "certified succession company" with "certified inheritance succession company"; in items (i) and (ii) of that paragraph, the term "successor heir, etc." with "successor donee for inheritance", the term "covered unlisted shares or similar interests" with "covered inherited unlisted shares or similar interests", and the term "certified succession company" with "certified inheritance succession company"; in item (iii) of that paragraph, the term "successor heir, etc." with "successor donee for inheritance", the phrase "those covered unlisted shares or similar interests" with "those covered inherited unlisted shares or similar interests", the term "certified succession company" with "certified inheritance succession company", the phrase "covered unlisted shares or similar interests or" with "covered inherited unlisted shares or similar interests or", and the phrase "covered inherited unlisted shares or similar interests prescribed in Article 70-7-4, paragraph (1)" with "covered unlisted shares or similar interests"; in item (iv) of that paragraph, the term "successor heir, etc." with "successor donee for inheritance", the term "covered unlisted shares or similar interests" with "covered inherited unlisted shares or similar interests", and the term "certified succession company" with "certified inheritance succession company"; in items (v) and (vi) of that paragraph, the term "successor heir, etc." with "successor donee for inheritance" and the term "certified succession company" with "certified inheritance succession company"; in items (viii) through (xvii) of that paragraph, the term "covered unlisted shares or similar interests" with "covered inherited unlisted shares or similar interests", the term "certified succession company" with "certified inheritance succession company", and the term "successor heir, etc." with "successor donee for inheritance"; in paragraph (4) of that Article, the phrase "within the business succession period, ... paragraph (1)" with "within the business succession period for inheritance, ... Article 70-7-4, paragraph (1)", the term "successor heir, etc." with "successor donee for inheritance", the term "covered unlisted shares or similar interests" with "covered inherited unlisted shares or similar interests", and the term "certified succession company" with "certified inheritance succession company"; and in paragraph (5) of that Article, the term "business succession period" with "business succession period for inheritance (or, in the case where the donor relating to the successor donee for inheritance to whom the provisions of Article 70-7-4, paragraph (1) apply has died on or after the day following the day listed in paragraph (2), item (v), (a) or (b) of that Article, whichever is earlier, the business succession period for a gift prescribed in paragraph (2), item (vi) of the preceding Article relating to that successor donee for inheritance)", the phrase "paragraph (1)," with "the provisions of Article 70-7-4, paragraph (1) or", the word "又は" (or) before "paragraph (15)" with "若しくは" (or, joining a smaller group of alternatives), the phrase "of paragraph (1)" with "of paragraph (1) of that Article", the term "successor heir, etc." with "successor donee for inheritance", the term "covered unlisted shares or similar interests" with "covered inherited unlisted shares or similar interests", and the term "certified succession company" with "certified inheritance succession company".
<sup>machine translation, not official</sup>

**第四項**  第七十条の七の二第六項の規定は、第一項の規定の適用を受けようとする経営相続承継受贈者が納税猶予分の相続税額につき対象相続非上場株式等（合併により当該対象相続非上場株式等に係る認定相続承継会社が消滅した場合その他の財務省令で定める場合には、当該対象相続非上場株式等に相当するものとして財務省令で定めるもの。以下この条において同じ。）の全てを担保として提供した場合について準用する。
<sup>art-70-7-4/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-4</sup>
The provisions of Article 70-7-2, paragraph (6) apply mutatis mutandis in the case where a successor donee for inheritance seeking the application of the provisions of paragraph (1) has provided, as security for the inheritance tax subject to deferral, all of the covered inherited unlisted shares or similar interests (or, in the case where the certified inheritance succession company relating to those covered inherited unlisted shares or similar interests has been extinguished through a merger or in any other case specified by Order of the Ministry of Finance, those specified by Order of the Ministry of Finance as equivalent to those covered inherited unlisted shares or similar interests; the same applies hereinafter in this Article).
<sup>machine translation, not official</sup>

**第五項**  第一項の規定は、被相続人から相続又は遺贈により取得をした非上場株式等（前条第一項の規定により相続又は遺贈により取得をしたものとみなされたものを含む。次項において同じ。）に係る会社の株式等について、第一項の規定の適用を受けている他の経営相続承継受贈者又は第七十条の七第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者若しくは第七十条の七の二第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等がある場合（第一項の規定の適用を受けようとする者が当該経営承継受贈者又は当該経営承継相続人等である場合を除く。）には、当該非上場株式等については、適用しない。
<sup>art-70-7-4/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-5</sup>
The provisions of paragraph (1) do not apply to unlisted shares or similar interests acquired by inheritance or bequest from a decedent (including those deemed to have been acquired by inheritance or bequest pursuant to the provisions of paragraph (1) of the preceding Article; the same applies in the following paragraph), in the case where, with regard to the shares, etc. of the company relating to those unlisted shares or similar interests, there is another successor donee for inheritance to whom the provisions of paragraph (1) apply, a successor donee prescribed in Article 70-7, paragraph (2), item (iii) to whom the provisions of paragraph (1) of that Article apply, or a successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) to whom the provisions of paragraph (1) of that Article apply (excluding the case where the person seeking the application of the provisions of paragraph (1) is that successor donee or that successor heir, etc.).
<sup>machine translation, not official</sup>

**第六項**  対象受贈非上場株式等について第一項の規定の適用を受ける場合には、当該対象受贈非上場株式等に係る贈与者から相続又は遺贈により取得をした非上場株式等（当該対象受贈非上場株式等に係る会社の株式等に限る。）については、第七十条の七の二第一項の規定の適用を受けることができない。
<sup>art-70-7-4/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-6</sup>
In the case where the provisions of paragraph (1) apply to covered gifted unlisted shares or similar interests, the provisions of Article 70-7-2, paragraph (1) may not be applied to unlisted shares or similar interests acquired by inheritance or bequest from the donor relating to those covered gifted unlisted shares or similar interests (limited to the shares, etc. of the company relating to those covered gifted unlisted shares or similar interests).
<sup>machine translation, not official</sup>

**第七項**  第一項の規定は、同項の規定の適用を受けようとする経営相続承継受贈者が提出する相続税の申告書に、対象受贈非上場株式等の全部若しくは一部につき同項の規定の適用を受けようとする旨の記載がない場合又は次に掲げる書類の添付がない場合には、適用しない。
<sup>art-70-7-4/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-7</sup>
The provisions of paragraph (1) do not apply in the case where the inheritance tax return filed by the successor donee for inheritance seeking the application of the provisions of that paragraph does not state that the successor donee for inheritance seeks the application of the provisions of that paragraph with regard to all or part of the covered gifted unlisted shares or similar interests, or where the following documents are not attached to it:
<sup>machine translation, not official</sup>

  **一**  当該対象受贈非上場株式等の明細及び納税猶予分の相続税額の計算に関する明細その他財務省令で定める事項を記載した書類
  <sup>art-70-7-4/par-7/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-7/item-1</sup>
  a document stating the details of those covered gifted unlisted shares or similar interests, details of the calculation of the inheritance tax subject to deferral and other matters specified by Order of the Ministry of Finance;
  <sup>machine translation, not official</sup>

  **二**  当該対象受贈非上場株式等に係る贈与者の死亡の日の翌日以後最初に到来する経営相続報告基準日の翌日から五月（当該贈与者が第二項第五号イ又はロに掲げる日のいずれか早い日の翌日以後に死亡した場合にあつては、三月）を経過する日が当該贈与者の死亡に係る相続税の申告書の提出期限までに到来する場合には、当該対象受贈非上場株式等に係る認定相続承継会社の経営に関する事項として財務省令で定めるものを記載した書類
  <sup>art-70-7-4/par-7/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-7/item-2</sup>
  in the case where the day on which five months (or, in the case where the donor has died on or after the day following the day listed in paragraph (2), item (v), (a) or (b), whichever is earlier, three months) have elapsed from the day following the first base date for management reports for inheritance arriving on or after the day following the date of death of the donor relating to those covered gifted unlisted shares or similar interests arrives by the due date for filing the inheritance tax return relating to the death of that donor, a document stating the matters specified by Order of the Ministry of Finance as matters concerning the management of the certified inheritance succession company relating to those covered gifted unlisted shares or similar interests;
  <sup>machine translation, not official</sup>

  **三**  第一項の規定の適用に係る相続の開始の時において、当該経営相続承継受贈者が第二項第三号イからハまでに掲げる要件の全てを満たし、かつ、当該対象受贈非上場株式等に係る認定相続承継会社が同項第一号イからホまでに掲げる要件（当該経営相続承継受贈者に係る贈与者が同項第五号イ又はロに掲げる日のいずれか早い日の翌日以後に死亡した場合には、同項第一号ハに掲げるものを除く。）その他財務省令で定める要件を満たしていることを財務省令で定めるところにより証する書類
  <sup>art-70-7-4/par-7/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-7/item-3</sup>
  a document certifying, pursuant to the provisions of Order of the Ministry of Finance, that, at the time of the commencement of the succession to which the provisions of paragraph (1) apply, the successor donee for inheritance satisfies all of the requirements listed in paragraph (2), item (iii), (a) through (c), and the certified inheritance succession company relating to those covered gifted unlisted shares or similar interests satisfies the requirements listed in item (i), (a) through (e) of that paragraph (or, in the case where the donor relating to that successor donee for inheritance has died on or after the day following the day listed in item (v), (a) or (b) of that paragraph, whichever is earlier, excluding the one listed in item (i), (c) of that paragraph) and other requirements specified by Order of the Ministry of Finance.
  <sup>machine translation, not official</sup>

**第八項**  第七十条の七の二第十項の規定は、経営相続承継受贈者が第一項の規定の適用を受ける場合について準用する。この場合において、同条第十項中「第一項の」とあるのは「第七十条の七の四第一項の」と、「経営承継相続人等」とあるのは「経営相続承継受贈者」と、「同項の相続に係る相続税の申告書の提出期限」とあるのは「対象相続非上場株式等に係る贈与者の死亡の日」と、「同項、」とあるのは「同項の規定又は」と、「又は」とあるのは「若しくは」と、「経営報告基準日」とあるのは「経営相続報告基準日（当該対象相続非上場株式等に係る贈与者の死亡の日の翌日以後最初に到来する経営相続報告基準日の翌日から五月（当該贈与者が同条第二項第五号イ又はロに掲げる日のいずれか早い日の翌日以後に死亡した場合にあつては、三月）を経過する日が当該贈与者の死亡に係る相続税の申告書の提出期限までに到来する場合における当該最初に到来する経営相続報告基準日を除く。）」と、「第一種基準日」とあるのは「第一種相続基準日」と、「第二種基準日」とあるのは「第二種相続基準日」と、「対象非上場株式等」とあるのは「対象相続非上場株式等」と、「認定承継会社」とあるのは「認定相続承継会社」と読み替えるものとする。
<sup>art-70-7-4/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-8</sup>
The provisions of Article 70-7-2, paragraph (10) apply mutatis mutandis in the case where a successor donee for inheritance receives the application of the provisions of paragraph (1). In this case, in paragraph (10) of that Article, the phrase "of paragraph (1)" is deemed to be replaced with "of Article 70-7-4, paragraph (1)", the term "successor heir, etc." with "successor donee for inheritance", the phrase "the due date for filing the inheritance tax return relating to the succession referred to in that paragraph" with "the date of death of the donor relating to the covered inherited unlisted shares or similar interests", the phrase "that paragraph," with "the provisions of that paragraph or", the phrase "又は" (or) with "若しくは" (or, joining a smaller group of alternatives), the term "base date for management reports" with "base date for management reports for inheritance (excluding, in the case where the day on which five months (or, in the case where that donor has died on or after the day following the day listed in Article 70-7-4, paragraph (2), item (v), (a) or (b), whichever is earlier, three months) have elapsed from the day following the first base date for management reports for inheritance arriving on or after the day following the date of death of the donor relating to those covered inherited unlisted shares or similar interests arrives by the due date for filing the inheritance tax return relating to the death of that donor, that first base date for management reports for inheritance)", the term "type 1 base date" with "type 1 inheritance base date", the term "type 2 base date" with "type 2 inheritance base date", the term "covered unlisted shares or similar interests" with "covered inherited unlisted shares or similar interests", and the term "certified succession company" with "certified inheritance succession company".
<sup>machine translation, not official</sup>

**第九項**  第七十条の七の二第十一項及び第十二項の規定は、前項において準用する同条第十項の規定により提出すべき届出書について準用する。
<sup>art-70-7-4/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-9</sup>
The provisions of Article 70-7-2, paragraphs (11) and (12) apply mutatis mutandis to the written notification to be submitted under the provisions of paragraph (10) of that Article as applied mutatis mutandis pursuant to the preceding paragraph.
<sup>machine translation, not official</sup>

**第十項**  第七十条の七の二第十三項の規定は、第一項の規定による納税の猶予に係る期限の繰上げについて準用する。
<sup>art-70-7-4/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-10</sup>
The provisions of Article 70-7-2, paragraph (13) apply mutatis mutandis to the acceleration of the deadline of the tax payment grace period under the provisions of paragraph (1).
<sup>machine translation, not official</sup>

**第十一項**  第七十条の七の二第十四項及び第十五項の規定は、経営相続承継受贈者が第一項の規定の適用を受けようとする場合又は同項の規定による納税の猶予がされた場合における国税通則法、国税徴収法及び相続税法の規定の適用について準用する。
<sup>art-70-7-4/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-11</sup>
The provisions of Article 70-7-2, paragraphs (14) and (15) apply mutatis mutandis with regard to the application of the provisions of the Act on General Rules for National Taxes, the National Tax Collection Act and the Inheritance Tax Act in the case where a successor donee for inheritance seeks the application of the provisions of paragraph (1) or a tax payment grace period has been granted under the provisions of that paragraph.
<sup>machine translation, not official</sup>

**第十二項**  第七十条の七の二第十六項から第二十一項までの規定は、第一項の規定により納税の猶予がされた相続税の免除について準用する。この場合において、同条第十六項中「第一項の規定の適用を受ける」とあるのは「第七十条の七の四第一項の規定の適用を受ける」と、「経営承継相続人等」とあるのは「経営相続承継受贈者」と、「並びに経営承継期間内に」とあるのは「並びに経営相続承継期間内に同条第三項において準用する」と、「対象非上場株式等」とあるのは「対象相続非上場株式等」と、「経営承継期間の」とあるのは「経営相続承継期間（第七十条の七の四第一項の規定の適用を受ける経営相続承継受贈者に係る贈与者が同条第二項第五号イ又はロに掲げる日のいずれか早い日の翌日以後に死亡した場合にあつては、当該経営相続承継受贈者に係る前条第二項第六号に規定する経営贈与承継期間）の」と、「（経営承継期間」とあるのは「（当該経営相続承継期間」と、「認定承継会社」とあるのは「認定相続承継会社」と、同条第十七項中「第一項の規定の適用を受ける」とあるのは「第七十条の七の四第一項の規定の適用を受ける」と、「経営承継相続人等」とあるのは「経営相続承継受贈者」と、「対象非上場株式等」とあるのは「対象相続非上場株式等」と、「認定承継会社」とあるのは「認定相続承継会社」と、「経営承継期間」とあるのは「経営相続承継期間（第七十条の七の四第一項の規定の適用を受ける経営相続承継受贈者に係る贈与者が同条第二項第五号イ又はロに掲げる日のいずれか早い日の翌日以後に死亡した場合にあつては、当該経営相続承継受贈者に係る前条第二項第六号に規定する経営贈与承継期間）」と読み替えるものとする。
<sup>art-70-7-4/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-12</sup>
The provisions of Article 70-7-2, paragraphs (16) through (21) apply mutatis mutandis to the exemption from inheritance tax for which a tax payment grace period has been granted under the provisions of paragraph (1). In this case, in paragraph (16) of that Article, the phrase "to whom the provisions of paragraph (1) apply" is deemed to be replaced with "to whom the provisions of Article 70-7-4, paragraph (1) apply", the term "successor heir, etc." with "successor donee for inheritance", the phrase "and ... within the business succession period" with "and ... within the business succession period for inheritance ... as applied mutatis mutandis pursuant to paragraph (3) of that Article", the term "covered unlisted shares or similar interests" with "covered inherited unlisted shares or similar interests", the phrase "of the business succession period" with "of the business succession period for inheritance (or, in the case where the donor relating to the successor donee for inheritance to whom the provisions of Article 70-7-4, paragraph (1) apply has died on or after the day following the day listed in paragraph (2), item (v), (a) or (b) of that Article, whichever is earlier, the business succession period for a gift prescribed in paragraph (2), item (vi) of the preceding Article relating to that successor donee for inheritance)", the phrase "(the business succession period" with "(that business succession period for inheritance", and the term "certified succession company" with "certified inheritance succession company"; and in paragraph (17) of that Article, the phrase "to whom the provisions of paragraph (1) apply" with "to whom the provisions of Article 70-7-4, paragraph (1) apply", the term "successor heir, etc." with "successor donee for inheritance", the term "covered unlisted shares or similar interests" with "covered inherited unlisted shares or similar interests", the term "certified succession company" with "certified inheritance succession company", and the term "business succession period" with "business succession period for inheritance (or, in the case where the donor relating to the successor donee for inheritance to whom the provisions of Article 70-7-4, paragraph (1) apply has died on or after the day following the day listed in paragraph (2), item (v), (a) or (b) of that Article, whichever is earlier, the business succession period for a gift prescribed in paragraph (2), item (vi) of the preceding Article relating to that successor donee for inheritance)".
<sup>machine translation, not official</sup>

**第十三項**  第七十条の七の二第二十二項から第二十六項までの規定は、認定相続承継会社について同条第二十二項に規定する評定が行われた場合における納税猶予分の相続税額の計算及び免除について準用する。この場合において、同項から同条第二十五項までの規定中「経営承継期間」とあるのは「経営相続承継期間（第七十条の七の四第一項の規定の適用を受ける経営相続承継受贈者に係る贈与者が同条第二項第五号イ又はロに掲げる日のいずれか早い日の翌日以後に死亡した場合にあつては、当該経営相続承継受贈者に係る前条第二項第六号に規定する経営贈与承継期間）」と、「、第一項」とあるのは「、第七十条の七の四第一項」と、「対象非上場株式等に」とあるのは「対象相続非上場株式等に」と、「認定承継会社」とあるのは「認定相続承継会社」と、「経営承継相続人等」とあるのは「経営相続承継受贈者」と、「対象非上場株式等（」とあるのは「対象相続非上場株式等（」と、「相続により取得をした対象非上場株式等の当該相続の時における」とあるのは「対象相続非上場株式等の」と、同条第二十三項中「を第一項」とあるのは「を同条第一項」と、「第二項第五号」とあるのは「同条第二項第四号」と読み替えるものとする。
<sup>art-70-7-4/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-13</sup>
The provisions of Article 70-7-2, paragraphs (22) through (26) apply mutatis mutandis to the calculation of and exemption from the inheritance tax subject to deferral in the case where the assessment prescribed in paragraph (22) of that Article has been made with regard to a certified inheritance succession company. In this case, in paragraph (22) through paragraph (25) of that Article, the term "business succession period" is deemed to be replaced with "business succession period for inheritance (or, in the case where the donor relating to the successor donee for inheritance to whom the provisions of Article 70-7-4, paragraph (1) apply has died on or after the day following the day listed in Article 70-7-4, paragraph (2), item (v), (a) or (b), whichever is earlier, the business succession period for a gift prescribed in paragraph (2), item (vi) of the preceding Article relating to that successor donee for inheritance)", the phrase ", paragraph (1)" with ", Article 70-7-4, paragraph (1)", the phrase "covered unlisted shares or similar interests" with "covered inherited unlisted shares or similar interests", the term "certified succession company" with "certified inheritance succession company", the term "successor heir, etc." with "successor donee for inheritance", the phrase "covered unlisted shares or similar interests (" with "covered inherited unlisted shares or similar interests (", and the phrase ", at the time of the inheritance, of the covered unlisted shares or similar interests acquired through the inheritance" with "of the covered inherited unlisted shares or similar interests"; and in paragraph (23) of that Article, the phrase "to be the value ... to which the provisions of paragraph (1) apply" with "to be the value ... to which the provisions of paragraph (1) of that Article apply", and the phrase "paragraph (2), item (v)" with "paragraph (2), item (iv) of that Article".
<sup>machine translation, not official</sup>

**第十四項**  第七十条の七の二第二十七項の規定は、第八項において準用する同条第十項の規定により提出する届出書又は第十二項において準用する同条第十六項の規定により提出する届出書がこれらの規定に規定する期限までに提出されなかつた場合について準用する。
<sup>art-70-7-4/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-14</sup>
The provisions of Article 70-7-2, paragraph (27) apply mutatis mutandis in the case where the written notification to be submitted under the provisions of paragraph (10) of that Article as applied mutatis mutandis pursuant to paragraph (8) or the written notification to be submitted under the provisions of paragraph (16) of that Article as applied mutatis mutandis pursuant to paragraph (12) has not been submitted by the deadline prescribed in those provisions.
<sup>machine translation, not official</sup>

**第十五項**  第七十条の七の二第二十八項及び第二十九項の規定は、第三項において準用する同条第三項から第五項までの規定、第九項において準用する同条第十二項の規定、第十項において準用する同条第十三項の規定又は第十一項において準用する同条第十五項の規定により納税の猶予に係る期限が確定したことによる利子税の納付について準用する。
<sup>art-70-7-4/par-15 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-15</sup>
The provisions of Article 70-7-2, paragraphs (28) and (29) apply mutatis mutandis to the payment of interest tax as a result of the deadline of the tax payment grace period having been fixed under the provisions of paragraphs (3) through (5) of that Article as applied mutatis mutandis pursuant to paragraph (3), the provisions of paragraph (12) of that Article as applied mutatis mutandis pursuant to paragraph (9), the provisions of paragraph (13) of that Article as applied mutatis mutandis pursuant to paragraph (10), or the provisions of paragraph (15) of that Article as applied mutatis mutandis pursuant to paragraph (11).
<sup>machine translation, not official</sup>

**第十六項**  第七十条の七の二第三十一項及び第三十二項の規定は、第一項の対象相続非上場株式等に係る認定相続承継会社が同条第三十一項各号に掲げる場合に該当することとなつた場合における当該認定相続承継会社に係る第一項の規定の適用を受ける経営相続承継受贈者に対する第三項において準用する同条第三項及び第五項の規定の適用について準用する。
<sup>art-70-7-4/par-16 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-16</sup>
The provisions of Article 70-7-2, paragraphs (31) and (32) apply mutatis mutandis with regard to the application of the provisions of paragraphs (3) and (5) of that Article as applied mutatis mutandis pursuant to paragraph (3) to the successor donee for inheritance to whom the provisions of paragraph (1) apply relating to the certified inheritance succession company relating to the covered inherited unlisted shares or similar interests referred to in paragraph (1), in the case where that certified inheritance succession company has come to fall under any of the cases listed in the items of paragraph (31) of that Article.
<sup>machine translation, not official</sup>

**第十七項**  第七十条の七の二第三十三項及び第三十四項の規定は、経営相続承継受贈者が有する対象相続非上場株式等に係る認定相続承継会社が同条第三十一項各号に掲げる場合に該当することとなつた場合において、当該経営相続承継受贈者又は当該認定相続承継会社が経営相続承継期間内に同条第三十三項各号のいずれかに該当することとなつたときについて準用する。
<sup>art-70-7-4/par-17 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-17</sup>
The provisions of Article 70-7-2, paragraphs (33) and (34) apply mutatis mutandis in the case where the certified inheritance succession company relating to the covered inherited unlisted shares or similar interests held by a successor donee for inheritance has come to fall under any of the cases listed in the items of paragraph (31) of that Article, if the successor donee for inheritance or that certified inheritance succession company comes to fall under any of the items of paragraph (33) of that Article within the business succession period for inheritance.
<sup>machine translation, not official</sup>

**第十八項**  災害等が発生した日から同日以後一年を経過する日までの間に前条第一項の規定により同項の贈与者から相続又は遺贈により第七十条の七第一項の規定の適用に係る対象受贈非上場株式等の取得をしたものとみなされた個人が第一項の規定の適用を受けようとする場合（当該対象受贈非上場株式等に係る会社が次に掲げる場合に該当する場合に限る。）における第二項第一号の規定の適用については、同号中「要件（」とあるのは「要件（ロに掲げるものを除き、」と、「、ハ」とあるのは「、ロ及びハ」とする。
<sup>art-70-7-4/par-18 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-18</sup>
With regard to the application of the provisions of paragraph (2), item (i) in the case where an individual who is deemed, pursuant to the provisions of paragraph (1) of the preceding Article, to have acquired the covered gifted unlisted shares or similar interests to which the provisions of Article 70-7, paragraph (1) apply by inheritance or bequest from the donor referred to in paragraph (1) of the preceding Article during the period from the day on which a disaster, etc. occurred until the day on which one year has elapsed on or after that day seeks the application of the provisions of paragraph (1) (limited to the case where the company relating to those covered gifted unlisted shares or similar interests falls under any of the following cases), the phrase "requirements (or" in that item is deemed to be replaced with "requirements (excluding the one listed in (b), or", and the phrase "the one listed in (c)" with "those listed in (b) and (c)":
<sup>machine translation, not official</sup>

  **一**  当該会社の事業の用に供する資産が災害によつて甚大な被害を受けた場合として政令で定める場合
  <sup>art-70-7-4/par-18/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-18/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-18/item-1</sup>
  the case specified by Cabinet Order as the case where the assets used for the business of that company have suffered severe damage due to a disaster;
  <sup>machine translation, not official</sup>

  **二**  当該会社の事業所（常時使用従業員が勤務している事務所、店舗、工場その他これらに類するものに限る。）が災害によつて被害を受けたことにより当該会社における雇用の確保が困難となつた場合として政令で定める場合（前号に掲げる場合に該当する場合を除く。）
  <sup>art-70-7-4/par-18/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-18/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-18/item-2</sup>
  the case specified by Cabinet Order as the case where it has become difficult to secure employment at that company as a result of damage suffered due to a disaster by a business office of that company (limited to an office, store, factory or other similar facility where regular employees work) (excluding the case falling under the case listed in the preceding item);
  <sup>machine translation, not official</sup>

  **三**  中小企業信用保険法第二条第五項第三号又は第四号のいずれかに該当することにより当該会社の売上金額が大幅に減少した場合として政令で定める場合（前二号に掲げる場合に該当する場合を除く。）
  <sup>art-70-7-4/par-18/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-18/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-18/item-3</sup>
  the case specified by Cabinet Order as the case where the sales amount of that company has decreased significantly due to falling under either Article 2, paragraph (5), item (iii) or item (iv) of the Small and Medium-sized Enterprise Credit Insurance Act (excluding the case falling under the cases listed in the preceding two items).
  <sup>machine translation, not official</sup>

**第十九項**  前項の個人が同項の規定の適用を受けようとする場合における第七項の規定の適用については、同項第一号中「当該」とあるのは、「第十八項の規定の適用を受けようとする旨を記載した書類並びに当該」とする。
<sup>art-70-7-4/par-19 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-19 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-19</sup>
With regard to the application of the provisions of paragraph (7) in the case where the individual referred to in the preceding paragraph seeks the application of the provisions of that paragraph, the phrase "a document stating the details of those" in item (i) of paragraph (7) is deemed to be replaced with "a document stating that the individual seeks the application of the provisions of paragraph (18), and a document stating the details of those".
<sup>machine translation, not official</sup>

**第二十項**  第七十条の七の二第四十項の規定は、経済産業大臣又は経済産業局長が、第一項の規定の適用を受ける経営相続承継受贈者又は同項の対象相続非上場株式等若しくは当該対象相続非上場株式等に係る認定相続承継会社について、第三項において準用する同条第三項から第五項までの規定による納税の猶予に係る期限の確定に係る事実に関し、法令の規定に基づき認定、確認、報告の受理その他の行為をしたことにより当該事実があつたことを知つた場合について準用する。
<sup>art-70-7-4/par-20 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-20 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-20</sup>
The provisions of Article 70-7-2, paragraph (40) apply mutatis mutandis in the case where the Minister of Economy, Trade and Industry or the Director-General of a Bureau of Economy, Trade and Industry has come to know, as a result of having made a certification or confirmation, accepted a report or taken any other action based on the provisions of laws and regulations with regard to a fact relating to the fixing of the deadline of the tax payment grace period under the provisions of paragraphs (3) through (5) of that Article as applied mutatis mutandis pursuant to paragraph (3) with respect to the successor donee for inheritance to whom the provisions of paragraph (1) apply, the covered inherited unlisted shares or similar interests referred to in that paragraph or the certified inheritance succession company relating to those covered inherited unlisted shares or similar interests, that the fact has occurred.
<sup>machine translation, not official</sup>

**第二十一項**  第七十条の七の二第四十一項の規定は、税務署長が、経済産業大臣又は経済産業局長の事務（第一項の規定の適用を受ける経営相続承継受贈者に関する事務で、前項において準用する同条第四十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場合について準用する。
<sup>art-70-7-4/par-21 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-21 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-21</sup>
The provisions of Article 70-7-2, paragraph (41) apply mutatis mutandis in the case where the district director finds it necessary for the proper and reliable handling of the affairs of the Minister of Economy, Trade and Industry or the Director-General of a Bureau of Economy, Trade and Industry (limited to affairs concerning the successor donee for inheritance to whom the provisions of paragraph (1) apply that relate to the application of the provisions of paragraph (40) of that Article as applied mutatis mutandis pursuant to the preceding paragraph).
<sup>machine translation, not official</sup>

**第二十二項**  第三項から前項までに定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
<sup>art-70-7-4/par-22 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-22 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-22</sup>
Beyond what is provided for in paragraph (3) through the preceding paragraph, necessary matters concerning the application of paragraph (1) are specified by Cabinet Order.
<sup>machine translation, not official</sup>

---

## Cites
- art-70-7-4/par-1: 相続税法第三十三条 → e-Gov law 325AC0000000073, 第三十三条 (Article 33), art-33 — not held in this collection
- art-70-7-4/par-1: 前条第一項 → 租税特別措置法 第七十条の七の三第一項 (Article 70-7-3, paragraph (1)), art-70-7-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-3/par-1
- art-70-7-4/par-1: この条 → 租税特別措置法 第七十条の七の四 (Article 70-7-4), art-70-7-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-4
- art-70-7-4/par-1: この項 → 租税特別措置法 第七十条の七の四第一項 (Article 70-7-4, paragraph (1)), art-70-7-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-1
- art-70-7-4/par-2: この条 → 租税特別措置法 第七十条の七の四 (Article 70-7-4), art-70-7-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-4
- art-70-7-4/par-2/item-1: 第七十条の七第二項第一号 → 租税特別措置法 第七十条の七第二項第一号 (Article 70-7, paragraph (2), item (i)), art-70-7/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-1
- art-70-7-4/par-2/item-1: 第五号 → 租税特別措置法 第七十条の七の四第二項第五号 (Article 70-7-4, paragraph (2), item (v)), art-70-7-4/par-2/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-5
- art-70-7-4/par-2/item-1: 前項 → 租税特別措置法 第七十条の七の四第一項 (Article 70-7-4, paragraph (1)), art-70-7-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-1
- art-70-7-4/par-2/item-1/sub-1: 第十八項第二号 → 租税特別措置法 第七十条の七の四第十八項第二号 (Article 70-7-4, paragraph (18), item (ii)), art-70-7-4/par-18/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-18/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-18/item-2
- art-70-7-4/par-2/item-1/sub-2: 第七十条の七第二項第八号 → 租税特別措置法 第七十条の七第二項第八号 (Article 70-7, paragraph (2), item (viii)), art-70-7/par-2/item-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-8
- art-70-7-4/par-2/item-1/sub-2: 同項第九号 → 租税特別措置法 第七十条の七第二項第九号 (Article 70-7, paragraph (2), item (ix)), art-70-7/par-2/item-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-2/item-9 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-9
- art-70-7-4/par-2/item-1/sub-3: この項 → 租税特別措置法 第七十条の七の四第二項 (Article 70-7-4, paragraph (2)), art-70-7-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2
- art-70-7-4/par-2/item-1/sub-4: 第七十条の七第二項第一号 → 租税特別措置法 第七十条の七第二項第一号 (Article 70-7, paragraph (2), item (i)), art-70-7/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-1
- art-70-7-4/par-2/item-1/sub-5: 会社法第二条第二号 → 会社法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/ja/companies-act/art-2/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-2
- art-70-7-4/par-2/item-2: 第七十条の七第二項第二号 → 租税特別措置法 第七十条の七第二項第二号 (Article 70-7, paragraph (2), item (ii)), art-70-7/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-2
- art-70-7-4/par-2/item-3: 第七十条の七第一項 → 租税特別措置法 第七十条の七第一項 (Article 70-7, paragraph (1)), art-70-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-1
- art-70-7-4/par-2/item-3: 同条第二項第三号 → 租税特別措置法 第七十条の七第二項第三号 (Article 70-7, paragraph (2), item (iii)), art-70-7/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-3
- art-70-7-4/par-2/item-3/sub-1: 前項 → 租税特別措置法 第七十条の七の四第一項 (Article 70-7-4, paragraph (1)), art-70-7-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-1
- art-70-7-4/par-2/item-3/sub-2: 前項 → 租税特別措置法 第七十条の七の四第一項 (Article 70-7-4, paragraph (1)), art-70-7-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-1
- art-70-7-4/par-2/item-3/sub-3: 前項 → 租税特別措置法 第七十条の七の四第一項 (Article 70-7-4, paragraph (1)), art-70-7-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-1
- art-70-7-4/par-2/item-4/sub-1: 投資信託及び投資法人に関する法律第二条第十四項 → e-Gov law 326AC0100000198, 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — not held in this collection
- art-70-7-4/par-2/item-4/sub-1: 相続税法第十三条 → e-Gov law 325AC0000000073, 第十三条 (Article 13), art-13 — not held in this collection
- art-70-7-4/par-2/item-4/sub-1: 第十九条 → e-Gov law 325AC0000000073, 第十九条 (Article 19), art-19 — not held in this collection
- art-70-7-4/par-2/item-4/sub-1: 会社法第二条第二号 → 会社法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/ja/companies-act/art-2/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-2
- art-70-7-4/par-2/item-4/sub-1: 第七十条の七第一項 → 租税特別措置法 第七十条の七第一項 (Article 70-7, paragraph (1)), art-70-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-1
- art-70-7-4/par-2/item-4/sub-1: 前項 → 租税特別措置法 第七十条の七の四第一項 (Article 70-7-4, paragraph (1)), art-70-7-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-1
- art-70-7-4/par-2/item-4/sub-2: 相続税法第十三条 → e-Gov law 325AC0000000073, 第十三条 (Article 13), art-13 — not held in this collection
- art-70-7-4/par-2/item-4/sub-2: 第十九条 → e-Gov law 325AC0000000073, 第十九条 (Article 19), art-19 — not held in this collection
- art-70-7-4/par-2/item-4/sub-2: 前項 → 租税特別措置法 第七十条の七の四第一項 (Article 70-7-4, paragraph (1)), art-70-7-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-1
- art-70-7-4/par-2/item-5: 同条第十五項 → 租税特別措置法 第七十条の七第十五項 (Article 70-7, paragraph (15)), art-70-7/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-15
- art-70-7-4/par-2/item-5: 第七十条の七第一項 → 租税特別措置法 第七十条の七第一項 (Article 70-7, paragraph (1)), art-70-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-1
- art-70-7-4/par-2/item-5: この条 → 租税特別措置法 第七十条の七の四 (Article 70-7-4), art-70-7-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-4
- art-70-7-4/par-2/item-5: 前項 → 租税特別措置法 第七十条の七の四第一項 (Article 70-7-4, paragraph (1)), art-70-7-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-1
- art-70-7-4/par-2/item-5: 第三号 → 租税特別措置法 第七十条の七第十五項第三号 (Article 70-7, paragraph (15), item (iii)), art-70-7/par-15/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-15/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-15/item-3
- art-70-7-4/par-2/item-5: 次条第十一項 → 租税特別措置法 第七十条の七の五第十一項 (Article 70-7-5, paragraph (11)), art-70-7-5/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-5/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-11
- art-70-7-4/par-2/item-5: 第七十条の七の二 → 租税特別措置法 第七十条の七の二 (Article 70-7-2), art-70-7-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-2
- art-70-7-4/par-2/item-5: 次条第一項 → 租税特別措置法 第七十条の七の五第一項 (Article 70-7-5, paragraph (1)), art-70-7-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-1
- art-70-7-4/par-2/item-5/sub-1: 第七十条の七第一項 → 租税特別措置法 第七十条の七第一項 (Article 70-7, paragraph (1)), art-70-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-1
- art-70-7-4/par-2/item-5/sub-2: 第七十条の七の二第一項 → 租税特別措置法 第七十条の七の二第一項 (Article 70-7-2, paragraph (1)), art-70-7-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-1
- art-70-7-4/par-2/item-6/sub-1: 第七十条の七第一項 → 租税特別措置法 第七十条の七第一項 (Article 70-7, paragraph (1)), art-70-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-1
- art-70-7-4/par-2/item-6/sub-1: 第八項 → 租税特別措置法 第七十条の七の四第八項 (Article 70-7-4, paragraph (8)), art-70-7-4/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-8
- art-70-7-4/par-2/item-6/sub-1: 第七十条の七の二第一項 → 租税特別措置法 第七十条の七の二第一項 (Article 70-7-2, paragraph (1)), art-70-7-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-1
- art-70-7-4/par-2/item-6/sub-1: 第七十条の七の二第十項 → 租税特別措置法 第七十条の七の二第十項 (Article 70-7-2, paragraph (10)), art-70-7-2/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-10
- art-70-7-4/par-2/item-6/sub-2: 第五項 → 租税特別措置法 第七十条の七の二第五項 (Article 70-7-2, paragraph (5)), art-70-7-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-5
- art-70-7-4/par-2/item-6/sub-2: 前号 → 租税特別措置法 第七十条の七の四第二項第五号 (Article 70-7-4, paragraph (2), item (v)), art-70-7-4/par-2/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-5
- art-70-7-4/par-2/item-6/sub-2: 第九項から第十一項まで → 租税特別措置法 第七十条の七の四第九項 (Article 70-7-4, paragraph (9)), art-70-7-4/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-9
- art-70-7-4/par-2/item-6/sub-2: 第九項から第十一項まで → 租税特別措置法 第七十条の七の四第十一項 (Article 70-7-4, paragraph (11)), art-70-7-4/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-11
- art-70-7-4/par-2/item-6/sub-2: 第七十条の七の二第四項 → 租税特別措置法 第七十条の七の二第四項 (Article 70-7-2, paragraph (4)), art-70-7-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-4
- art-70-7-4/par-2/item-6/sub-2: 前項 → 租税特別措置法 第七十条の七の四第一項 (Article 70-7-4, paragraph (1)), art-70-7-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-1
- art-70-7-4/par-2/item-6/sub-2: 第八項 → 租税特別措置法 第七十条の七の四第八項 (Article 70-7-4, paragraph (8)), art-70-7-4/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-8
- art-70-7-4/par-2/item-6/sub-2: 第七十条の七第二項第六号 → 租税特別措置法 第七十条の七第二項第六号 (Article 70-7, paragraph (2), item (vi)), art-70-7/par-2/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-6
- art-70-7-4/par-2/item-6/sub-2: 第九項から第十一項まで → 租税特別措置法 第七十条の七の四第十項 (Article 70-7-4, paragraph (10)), art-70-7-4/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-10
- art-70-7-4/par-2/item-6/sub-2: 次項 → 租税特別措置法 第七十条の七の四第三項 (Article 70-7-4, paragraph (3)), art-70-7-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-3
- art-70-7-4/par-2/item-6/sub-2: 第七十条の七の二第十項 → 租税特別措置法 第七十条の七の二第十項 (Article 70-7-2, paragraph (10)), art-70-7-2/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-10
- art-70-7-4/par-3: 第七十条の七の二第三項から第五項まで → 租税特別措置法 第七十条の七の二第五項 (Article 70-7-2, paragraph (5)), art-70-7-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-5
- art-70-7-4/par-3: 第十五項 → 租税特別措置法 第七十条の七の二第十五項 (Article 70-7-2, paragraph (15)), art-70-7-2/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-15
- art-70-7-4/par-3: 同条第二項第五号 → 租税特別措置法 第七十条の七の四第二項第五号 (Article 70-7-4, paragraph (2), item (v)), art-70-7-4/par-2/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-5
- art-70-7-4/par-3: 第七十条の七の二第三項から第五項まで → 租税特別措置法 第七十条の七の二第三項 (Article 70-7-2, paragraph (3)), art-70-7-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3
- art-70-7-4/par-3: 第七十条の七の二第三項から第五項まで → 租税特別措置法 第七十条の七の二第四項 (Article 70-7-2, paragraph (4)), art-70-7-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-4
- art-70-7-4/par-3: 同項第一号 → 租税特別措置法 第七十条の七の二第三項第一号 (Article 70-7-2, paragraph (3), item (i)), art-70-7-2/par-3/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3/item-1
- art-70-7-4/par-3: 第二号 → 租税特別措置法 第七十条の七の二第三項第二号 (Article 70-7-2, paragraph (3), item (ii)), art-70-7-2/par-3/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3/item-2
- art-70-7-4/par-3: 同項第五号 → 租税特別措置法 第七十条の七の二第三項第五号 (Article 70-7-2, paragraph (3), item (v)), art-70-7-2/par-3/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3/item-5
- art-70-7-4/par-3: 同項第八号から第十七号まで → 租税特別措置法 第七十条の七の二第三項第十号 (Article 70-7-2, paragraph (3), item (x)), art-70-7-2/par-3/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-3/item-10 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3/item-10
- art-70-7-4/par-3: 同項第八号から第十七号まで → 租税特別措置法 第七十条の七の二第三項第十三号 (Article 70-7-2, paragraph (3), item (xiii)), art-70-7-2/par-3/item-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-3/item-13 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3/item-13
- art-70-7-4/par-3: 第一項 → 租税特別措置法 第七十条の七の四第一項 (Article 70-7-4, paragraph (1)), art-70-7-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-1
- art-70-7-4/par-3: 同項第三号 → 租税特別措置法 第七十条の七の二第三項第三号 (Article 70-7-2, paragraph (3), item (iii)), art-70-7-2/par-3/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3/item-3
- art-70-7-4/par-3: 同項第八号から第十七号まで → 租税特別措置法 第七十条の七の二第三項第十一号 (Article 70-7-2, paragraph (3), item (xi)), art-70-7-2/par-3/item-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-3/item-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3/item-11
- art-70-7-4/par-3: 第一項 → 租税特別措置法 第七十条の七の二第一項 (Article 70-7-2, paragraph (1)), art-70-7-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-1
- art-70-7-4/par-3: 同項第八号から第十七号まで → 租税特別措置法 第七十条の七の二第三項第九号 (Article 70-7-2, paragraph (3), item (ix)), art-70-7-2/par-3/item-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-3/item-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3/item-9
- art-70-7-4/par-3: 前条第二項第六号 → 租税特別措置法 第七十条の七第二項第六号 (Article 70-7, paragraph (2), item (vi)), art-70-7/par-2/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-6
- art-70-7-4/par-3: 同項第八号から第十七号まで → 租税特別措置法 第七十条の七の二第三項第十六号 (Article 70-7-2, paragraph (3), item (xvi)), art-70-7-2/par-3/item-16 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-3/item-16 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3/item-16
- art-70-7-4/par-3: 同項第四号 → 租税特別措置法 第七十条の七の二第三項第四号 (Article 70-7-2, paragraph (3), item (iv)), art-70-7-2/par-3/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3/item-4
- art-70-7-4/par-3: 同項第八号から第十七号まで → 租税特別措置法 第七十条の七の二第三項第十五号 (Article 70-7-2, paragraph (3), item (xv)), art-70-7-2/par-3/item-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-3/item-15 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3/item-15
- art-70-7-4/par-3: 同項第八号から第十七号まで → 租税特別措置法 第七十条の七の二第三項第八号 (Article 70-7-2, paragraph (3), item (viii)), art-70-7-2/par-3/item-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-3/item-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3/item-8
- art-70-7-4/par-3: 同項第八号から第十七号まで → 租税特別措置法 第七十条の七の二第三項第十二号 (Article 70-7-2, paragraph (3), item (xii)), art-70-7-2/par-3/item-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-3/item-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3/item-12
- art-70-7-4/par-3: 同項第八号から第十七号まで → 租税特別措置法 第七十条の七の二第三項第十七号 (Article 70-7-2, paragraph (3), item (xvii)), art-70-7-2/par-3/item-17 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-3/item-17 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3/item-17
- art-70-7-4/par-3: 第六号 → 租税特別措置法 第七十条の七の二第三項第六号 (Article 70-7-2, paragraph (3), item (vi)), art-70-7-2/par-3/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-3/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3/item-6
- art-70-7-4/par-3: 同項第八号から第十七号まで → 租税特別措置法 第七十条の七の二第三項第十四号 (Article 70-7-2, paragraph (3), item (xiv)), art-70-7-2/par-3/item-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-3/item-14 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3/item-14
- art-70-7-4/par-4: この条 → 租税特別措置法 第七十条の七の四 (Article 70-7-4), art-70-7-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-4
- art-70-7-4/par-4: 第一項 → 租税特別措置法 第七十条の七の四第一項 (Article 70-7-4, paragraph (1)), art-70-7-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-1
- art-70-7-4/par-4: 第七十条の七の二第六項 → 租税特別措置法 第七十条の七の二第六項 (Article 70-7-2, paragraph (6)), art-70-7-2/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-6
- art-70-7-4/par-5: 前条第一項 → 租税特別措置法 第七十条の七の三第一項 (Article 70-7-3, paragraph (1)), art-70-7-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-3/par-1
- art-70-7-4/par-5: 第七十条の七第一項 → 租税特別措置法 第七十条の七第一項 (Article 70-7, paragraph (1)), art-70-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-1
- art-70-7-4/par-5: 次項 → 租税特別措置法 第七十条の七の四第六項 (Article 70-7-4, paragraph (6)), art-70-7-4/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-6
- art-70-7-4/par-5: 第一項 → 租税特別措置法 第七十条の七の四第一項 (Article 70-7-4, paragraph (1)), art-70-7-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-1
- art-70-7-4/par-5: 同条第二項第三号 → 租税特別措置法 第七十条の七の二第二項第三号 (Article 70-7-2, paragraph (2), item (iii)), art-70-7-2/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-3
- art-70-7-4/par-5: 第七十条の七の二第一項 → 租税特別措置法 第七十条の七の二第一項 (Article 70-7-2, paragraph (1)), art-70-7-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-1
- art-70-7-4/par-5: 同条第二項第三号 → 租税特別措置法 第七十条の七第二項第三号 (Article 70-7, paragraph (2), item (iii)), art-70-7/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-3
- art-70-7-4/par-6: 第一項 → 租税特別措置法 第七十条の七の四第一項 (Article 70-7-4, paragraph (1)), art-70-7-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-1
- art-70-7-4/par-6: 第七十条の七の二第一項 → 租税特別措置法 第七十条の七の二第一項 (Article 70-7-2, paragraph (1)), art-70-7-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-1
- art-70-7-4/par-7: 第一項 → 租税特別措置法 第七十条の七の四第一項 (Article 70-7-4, paragraph (1)), art-70-7-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-1
- art-70-7-4/par-7/item-2: 第二項第五号 → 租税特別措置法 第七十条の七の四第二項第五号 (Article 70-7-4, paragraph (2), item (v)), art-70-7-4/par-2/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-5
- art-70-7-4/par-7/item-3: 同項第一号 → 租税特別措置法 第七十条の七の四第二項第一号 (Article 70-7-4, paragraph (2), item (i)), art-70-7-4/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-1
- art-70-7-4/par-7/item-3: 同項第五号 → 租税特別措置法 第七十条の七の四第二項第五号 (Article 70-7-4, paragraph (2), item (v)), art-70-7-4/par-2/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-5
- art-70-7-4/par-7/item-3: 第一項 → 租税特別措置法 第七十条の七の四第一項 (Article 70-7-4, paragraph (1)), art-70-7-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-1
- art-70-7-4/par-7/item-3: 第二項第三号 → 租税特別措置法 第七十条の七の四第二項第三号 (Article 70-7-4, paragraph (2), item (iii)), art-70-7-4/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-3
- art-70-7-4/par-8: 同条第二項第五号 → 租税特別措置法 第七十条の七の四第二項第五号 (Article 70-7-4, paragraph (2), item (v)), art-70-7-4/par-2/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-5
- art-70-7-4/par-8: 第一項 → 租税特別措置法 第七十条の七の四第一項 (Article 70-7-4, paragraph (1)), art-70-7-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-1
- art-70-7-4/par-8: 第一項 → 租税特別措置法 第七十条の七の二第一項 (Article 70-7-2, paragraph (1)), art-70-7-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-1
- art-70-7-4/par-8: 第七十条の七の二第十項 → 租税特別措置法 第七十条の七の二第十項 (Article 70-7-2, paragraph (10)), art-70-7-2/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-10
- art-70-7-4/par-9: 前項 → 租税特別措置法 第七十条の七の四第八項 (Article 70-7-4, paragraph (8)), art-70-7-4/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-8
- art-70-7-4/par-9: 第七十条の七の二第十一項 → 租税特別措置法 第七十条の七の二第十一項 (Article 70-7-2, paragraph (11)), art-70-7-2/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-11
- art-70-7-4/par-9: 第十二項 → 租税特別措置法 第七十条の七の二第十二項 (Article 70-7-2, paragraph (12)), art-70-7-2/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-12
- art-70-7-4/par-9: 同条第十項 → 租税特別措置法 第七十条の七の二第十項 (Article 70-7-2, paragraph (10)), art-70-7-2/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-10
- art-70-7-4/par-10: 第一項 → 租税特別措置法 第七十条の七の四第一項 (Article 70-7-4, paragraph (1)), art-70-7-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-1
- art-70-7-4/par-10: 第七十条の七の二第十三項 → 租税特別措置法 第七十条の七の二第十三項 (Article 70-7-2, paragraph (13)), art-70-7-2/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-13
- art-70-7-4/par-11: 第十五項 → 租税特別措置法 第七十条の七の二第十五項 (Article 70-7-2, paragraph (15)), art-70-7-2/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-15
- art-70-7-4/par-11: 第一項 → 租税特別措置法 第七十条の七の四第一項 (Article 70-7-4, paragraph (1)), art-70-7-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-1
- art-70-7-4/par-11: 第七十条の七の二第十四項 → 租税特別措置法 第七十条の七の二第十四項 (Article 70-7-2, paragraph (14)), art-70-7-2/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-14
- art-70-7-4/par-12: 同条第二項第五号 → 租税特別措置法 第七十条の七の四第二項第五号 (Article 70-7-4, paragraph (2), item (v)), art-70-7-4/par-2/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-5
- art-70-7-4/par-12: 第七十条の七の二第十六項から第二十一項まで → 租税特別措置法 第七十条の七の二第二十項 (Article 70-7-2, paragraph (20)), art-70-7-2/par-20 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-20 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-20
- art-70-7-4/par-12: 第七十条の七の二第十六項から第二十一項まで → 租税特別措置法 第七十条の七の二第十七項 (Article 70-7-2, paragraph (17)), art-70-7-2/par-17 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-17
- art-70-7-4/par-12: 第七十条の七の二第十六項から第二十一項まで → 租税特別措置法 第七十条の七の二第十九項 (Article 70-7-2, paragraph (19)), art-70-7-2/par-19 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-19 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-19
- art-70-7-4/par-12: 第一項 → 租税特別措置法 第七十条の七の四第一項 (Article 70-7-4, paragraph (1)), art-70-7-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-1
- art-70-7-4/par-12: 第七十条の七の二第十六項から第二十一項まで → 租税特別措置法 第七十条の七の二第十八項 (Article 70-7-2, paragraph (18)), art-70-7-2/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-18
- art-70-7-4/par-12: 第七十条の七の二第十六項から第二十一項まで → 租税特別措置法 第七十条の七の二第二十一項 (Article 70-7-2, paragraph (21)), art-70-7-2/par-21 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-21 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-21
- art-70-7-4/par-12: 第一項 → 租税特別措置法 第七十条の七の二第一項 (Article 70-7-2, paragraph (1)), art-70-7-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-1
- art-70-7-4/par-12: 第七十条の七の二第十六項から第二十一項まで → 租税特別措置法 第七十条の七の二第十六項 (Article 70-7-2, paragraph (16)), art-70-7-2/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-16
- art-70-7-4/par-12: 前条第二項第六号 → 租税特別措置法 第七十条の七第二項第六号 (Article 70-7, paragraph (2), item (vi)), art-70-7/par-2/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-6
- art-70-7-4/par-12: 同条第三項 → 租税特別措置法 第七十条の七の四第三項 (Article 70-7-4, paragraph (3)), art-70-7-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-3
- art-70-7-4/par-13: 第七十条の七の二第二十二項から第二十六項まで → 租税特別措置法 第七十条の七の二第二十四項 (Article 70-7-2, paragraph (24)), art-70-7-2/par-24 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-24 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-24
- art-70-7-4/par-13: 同条第二項第五号 → 租税特別措置法 第七十条の七の四第二項第五号 (Article 70-7-4, paragraph (2), item (v)), art-70-7-4/par-2/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-5
- art-70-7-4/par-13: 第七十条の七の二第二十二項から第二十六項まで → 租税特別措置法 第七十条の七の二第二十二項 (Article 70-7-2, paragraph (22)), art-70-7-2/par-22 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-22 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-22
- art-70-7-4/par-13: 第二項第五号 → 租税特別措置法 第七十条の七の二第二項第五号 (Article 70-7-2, paragraph (2), item (v)), art-70-7-2/par-2/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-5
- art-70-7-4/par-13: 第七十条の七の四第一項 → 租税特別措置法 第七十条の七の四第一項 (Article 70-7-4, paragraph (1)), art-70-7-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-1
- art-70-7-4/par-13: 第七十条の七の二第二十二項から第二十六項まで → 租税特別措置法 第七十条の七の二第二十三項 (Article 70-7-2, paragraph (23)), art-70-7-2/par-23 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-23 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-23
- art-70-7-4/par-13: 第七十条の七の二第二十二項から第二十六項まで → 租税特別措置法 第七十条の七の二第二十六項 (Article 70-7-2, paragraph (26)), art-70-7-2/par-26 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-26 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-26
- art-70-7-4/par-13: 第一項 → 租税特別措置法 第七十条の七の二第一項 (Article 70-7-2, paragraph (1)), art-70-7-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-1
- art-70-7-4/par-13: 第七十条の七の二第二十二項から第二十六項まで → 租税特別措置法 第七十条の七の二第二十五項 (Article 70-7-2, paragraph (25)), art-70-7-2/par-25 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-25 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-25
- art-70-7-4/par-13: 前条第二項第六号 → 租税特別措置法 第七十条の七第二項第六号 (Article 70-7, paragraph (2), item (vi)), art-70-7/par-2/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-6
- art-70-7-4/par-14: 第八項 → 租税特別措置法 第七十条の七の四第八項 (Article 70-7-4, paragraph (8)), art-70-7-4/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-8
- art-70-7-4/par-14: 同条第十六項 → 租税特別措置法 第七十条の七の二第十六項 (Article 70-7-2, paragraph (16)), art-70-7-2/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-16
- art-70-7-4/par-14: 第十二項 → 租税特別措置法 第七十条の七の四第十二項 (Article 70-7-4, paragraph (12)), art-70-7-4/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-12
- art-70-7-4/par-14: 第七十条の七の二第二十七項 → 租税特別措置法 第七十条の七の二第二十七項 (Article 70-7-2, paragraph (27)), art-70-7-2/par-27 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-27 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-27
- art-70-7-4/par-14: 同条第十項 → 租税特別措置法 第七十条の七の二第十項 (Article 70-7-2, paragraph (10)), art-70-7-2/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-10
- art-70-7-4/par-15: 同条第三項から第五項まで → 租税特別措置法 第七十条の七の二第五項 (Article 70-7-2, paragraph (5)), art-70-7-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-5
- art-70-7-4/par-15: 同条第十五項 → 租税特別措置法 第七十条の七の二第十五項 (Article 70-7-2, paragraph (15)), art-70-7-2/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-15
- art-70-7-4/par-15: 第九項 → 租税特別措置法 第七十条の七の四第九項 (Article 70-7-4, paragraph (9)), art-70-7-4/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-9
- art-70-7-4/par-15: 第十一項 → 租税特別措置法 第七十条の七の四第十一項 (Article 70-7-4, paragraph (11)), art-70-7-4/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-11
- art-70-7-4/par-15: 同条第三項から第五項まで → 租税特別措置法 第七十条の七の二第三項 (Article 70-7-2, paragraph (3)), art-70-7-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3
- art-70-7-4/par-15: 同条第三項から第五項まで → 租税特別措置法 第七十条の七の二第四項 (Article 70-7-2, paragraph (4)), art-70-7-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-4
- art-70-7-4/par-15: 同条第十三項 → 租税特別措置法 第七十条の七の二第十三項 (Article 70-7-2, paragraph (13)), art-70-7-2/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-13
- art-70-7-4/par-15: 第二十九項 → 租税特別措置法 第七十条の七の二第二十九項 (Article 70-7-2, paragraph (29)), art-70-7-2/par-29 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-29 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-29
- art-70-7-4/par-15: 同条第十二項 → 租税特別措置法 第七十条の七の二第十二項 (Article 70-7-2, paragraph (12)), art-70-7-2/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-12
- art-70-7-4/par-15: 第十項 → 租税特別措置法 第七十条の七の四第十項 (Article 70-7-4, paragraph (10)), art-70-7-4/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-10
- art-70-7-4/par-15: 第七十条の七の二第二十八項 → 租税特別措置法 第七十条の七の二第二十八項 (Article 70-7-2, paragraph (28)), art-70-7-2/par-28 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-28 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-28
- art-70-7-4/par-15: 第三項 → 租税特別措置法 第七十条の七の四第三項 (Article 70-7-4, paragraph (3)), art-70-7-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-3
- art-70-7-4/par-16: 第七十条の七の二第三十一項 → 租税特別措置法 第七十条の七の二第三十一項 (Article 70-7-2, paragraph (31)), art-70-7-2/par-31 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-31 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-31
- art-70-7-4/par-16: 第五項 → 租税特別措置法 第七十条の七の二第五項 (Article 70-7-2, paragraph (5)), art-70-7-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-5
- art-70-7-4/par-16: 第三十二項 → 租税特別措置法 第七十条の七の二第三十二項 (Article 70-7-2, paragraph (32)), art-70-7-2/par-32 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-32 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-32
- art-70-7-4/par-16: 同条第三項 → 租税特別措置法 第七十条の七の二第三項 (Article 70-7-2, paragraph (3)), art-70-7-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3
- art-70-7-4/par-16: 第一項 → 租税特別措置法 第七十条の七の四第一項 (Article 70-7-4, paragraph (1)), art-70-7-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-1
- art-70-7-4/par-16: 第三項 → 租税特別措置法 第七十条の七の四第三項 (Article 70-7-4, paragraph (3)), art-70-7-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-3
- art-70-7-4/par-17: 同条第三十一項 → 租税特別措置法 第七十条の七の二第三十一項 (Article 70-7-2, paragraph (31)), art-70-7-2/par-31 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-31 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-31
- art-70-7-4/par-17: 第七十条の七の二第三十三項 → 租税特別措置法 第七十条の七の二第三十三項 (Article 70-7-2, paragraph (33)), art-70-7-2/par-33 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-33 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-33
- art-70-7-4/par-17: 第三十四項 → 租税特別措置法 第七十条の七の二第三十四項 (Article 70-7-2, paragraph (34)), art-70-7-2/par-34 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-34 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-34
- art-70-7-4/par-18: 前条第一項 → 租税特別措置法 第七十条の七の三第一項 (Article 70-7-3, paragraph (1)), art-70-7-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-3/par-1
- art-70-7-4/par-18: 第七十条の七第一項 → 租税特別措置法 第七十条の七第一項 (Article 70-7, paragraph (1)), art-70-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-1
- art-70-7-4/par-18: 第二項第一号 → 租税特別措置法 第七十条の七の四第二項第一号 (Article 70-7-4, paragraph (2), item (i)), art-70-7-4/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-1
- art-70-7-4/par-18: 第一項 → 租税特別措置法 第七十条の七の四第一項 (Article 70-7-4, paragraph (1)), art-70-7-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-1
- art-70-7-4/par-18/item-2: 前号 → 租税特別措置法 第七十条の七の四第十八項第一号 (Article 70-7-4, paragraph (18), item (i)), art-70-7-4/par-18/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-18/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-18/item-1
- art-70-7-4/par-18/item-3: 中小企業信用保険法第二条第五項第三号 → e-Gov law 325AC0000000264, 第二条第五項第三号 (Article 2, paragraph (5), item (iii)), art-2/par-5/item-3 — not held in this collection
- art-70-7-4/par-18/item-3: 第四号 → e-Gov law 325AC0000000264, 第二条第五項第四号 (Article 2, paragraph (5), item (iv)), art-2/par-5/item-4 — not held in this collection
- art-70-7-4/par-18/item-3: 前二号 → 租税特別措置法 第七十条の七の四第十八項第一号 (Article 70-7-4, paragraph (18), item (i)), art-70-7-4/par-18/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-18/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-18/item-1
- art-70-7-4/par-18/item-3: 前二号 → 租税特別措置法 第七十条の七の四第十八項第二号 (Article 70-7-4, paragraph (18), item (ii)), art-70-7-4/par-18/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-18/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-18/item-2
- art-70-7-4/par-19: 同項第一号 → 租税特別措置法 第七十条の七の四第七項第一号 (Article 70-7-4, paragraph (7), item (i)), art-70-7-4/par-7/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-7/item-1
- art-70-7-4/par-19: 第七項 → 租税特別措置法 第七十条の七の四第七項 (Article 70-7-4, paragraph (7)), art-70-7-4/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-7
- art-70-7-4/par-19: 前項 → 租税特別措置法 第七十条の七の四第十八項 (Article 70-7-4, paragraph (18)), art-70-7-4/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-18
- art-70-7-4/par-20: 同条第三項から第五項まで → 租税特別措置法 第七十条の七の二第五項 (Article 70-7-2, paragraph (5)), art-70-7-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-5
- art-70-7-4/par-20: 同条第三項から第五項まで → 租税特別措置法 第七十条の七の二第三項 (Article 70-7-2, paragraph (3)), art-70-7-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3
- art-70-7-4/par-20: 同条第三項から第五項まで → 租税特別措置法 第七十条の七の二第四項 (Article 70-7-2, paragraph (4)), art-70-7-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-4
- art-70-7-4/par-20: 第一項 → 租税特別措置法 第七十条の七の四第一項 (Article 70-7-4, paragraph (1)), art-70-7-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-1
- art-70-7-4/par-20: 第七十条の七の二第四十項 → 租税特別措置法 第七十条の七の二第四十項 (Article 70-7-2, paragraph (40)), art-70-7-2/par-40 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-40 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-40
- art-70-7-4/par-20: 第三項 → 租税特別措置法 第七十条の七の四第三項 (Article 70-7-4, paragraph (3)), art-70-7-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-3
- art-70-7-4/par-21: 前項 → 租税特別措置法 第七十条の七の四第二十項 (Article 70-7-4, paragraph (20)), art-70-7-4/par-20 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-20 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-20
- art-70-7-4/par-21: 第一項 → 租税特別措置法 第七十条の七の四第一項 (Article 70-7-4, paragraph (1)), art-70-7-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-1
- art-70-7-4/par-21: 同条第四十項 → 租税特別措置法 第七十条の七の二第四十項 (Article 70-7-2, paragraph (40)), art-70-7-2/par-40 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-40 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-40
- art-70-7-4/par-21: 第七十条の七の二第四十一項 → 租税特別措置法 第七十条の七の二第四十一項 (Article 70-7-2, paragraph (41)), art-70-7-2/par-41 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-41 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-41
- art-70-7-4/par-22: 第一項 → 租税特別措置法 第七十条の七の四第一項 (Article 70-7-4, paragraph (1)), art-70-7-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-1
- art-70-7-4/par-22: 前項 → 租税特別措置法 第七十条の七の四第二十一項 (Article 70-7-4, paragraph (21)), art-70-7-4/par-21 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-21 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-21
- art-70-7-4/par-22: 第三項 → 租税特別措置法 第七十条の七の四第三項 (Article 70-7-4, paragraph (3)), art-70-7-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-3

## Cited by

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

- 租税特別措置法 第七十条の七第一項（非上場株式等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/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-1
- 租税特別措置法 第七十条の七第二項第一号ホ（非上場株式等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/par-2/item-1/sub-5 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-1/sub-5
- 租税特別措置法 第七十条の七第二項第三号ロ（非上場株式等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/par-2/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-3/sub-2
- 租税特別措置法 第七十条の七第二項第三号ハ（非上場株式等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/par-2/item-3/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-3/sub-3
- 租税特別措置法 第七十条の七第三項第二号（非上場株式等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/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-3/item-2
- 租税特別措置法 第七十条の七第三項第三号（非上場株式等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/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-3/item-3
- 租税特別措置法 第七十条の七第七項（非上場株式等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/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-7
- 租税特別措置法 第七十条の七第三十項第一号（非上場株式等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/par-30/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-30/item-1
- 租税特別措置法 第七十条の七第三十五項（非上場株式等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/par-35 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-35
- 租税特別措置法 第七十条の七の二第一項（非上場株式等についての相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-1
- 租税特別措置法 第七十条の七の二第三項第三号（非上場株式等についての相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3/item-3
- 租税特別措置法 第七十条の七の二第八項（非上場株式等についての相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-8
- 租税特別措置法 第七十条の七の二第三十二項（非上場株式等についての相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-32 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-32
- 租税特別措置法 第七十条の七の三第一項（非上場株式等の贈与者が死亡した場合の相続税の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-3/par-1
- 租税特別措置法 第七十条の七の三第三項（非上場株式等の贈与者が死亡した場合の相続税の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-3/par-3
- 租税特別措置法 第七十条の七の四第一項（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-1
- 租税特別措置法 第七十条の七の四第二項（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2
- 租税特別措置法 第七十条の七の四第二項第一号（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-1
- 租税特別措置法 第七十条の七の四第二項第一号イ（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-1/sub-1
- 租税特別措置法 第七十条の七の四第二項第一号ハ（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-1/sub-3
- 租税特別措置法 第七十条の七の四第二項第三号イ（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-3/sub-1
- 租税特別措置法 第七十条の七の四第二項第三号ロ（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-3/sub-2
- 租税特別措置法 第七十条の七の四第二項第三号ハ（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-3/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-3/sub-3
- 租税特別措置法 第七十条の七の四第二項第四号イ（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-4/sub-1
- 租税特別措置法 第七十条の七の四第二項第四号ロ（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-4/sub-2
- 租税特別措置法 第七十条の七の四第二項第五号（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-5
- 租税特別措置法 第七十条の七の四第二項第六号イ（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-6/sub-1
- 租税特別措置法 第七十条の七の四第二項第六号ロ（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-6/sub-2
- 租税特別措置法 第七十条の七の四第三項（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-3
- 租税特別措置法 第七十条の七の四第四項（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-4
- 租税特別措置法 第七十条の七の四第五項（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-5
- 租税特別措置法 第七十条の七の四第六項（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-6
- 租税特別措置法 第七十条の七の四第七項（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-7
- 租税特別措置法 第七十条の七の四第七項第二号（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-7/item-2
- 租税特別措置法 第七十条の七の四第七項第三号（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-7/item-3
- 租税特別措置法 第七十条の七の四第八項（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-8
- 租税特別措置法 第七十条の七の四第九項（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-9
- 租税特別措置法 第七十条の七の四第十項（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-10
- 租税特別措置法 第七十条の七の四第十一項（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-11
- 租税特別措置法 第七十条の七の四第十二項（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-12
- 租税特別措置法 第七十条の七の四第十三項（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-13
- 租税特別措置法 第七十条の七の四第十四項（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-14
- 租税特別措置法 第七十条の七の四第十五項（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-15
- 租税特別措置法 第七十条の七の四第十六項（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-16
- 租税特別措置法 第七十条の七の四第十八項（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-18
- 租税特別措置法 第七十条の七の四第十八項第二号（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-18/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-18/item-2
- 租税特別措置法 第七十条の七の四第十八項第三号（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-18/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-18/item-3
- 租税特別措置法 第七十条の七の四第十九項（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-19 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-19
- 租税特別措置法 第七十条の七の四第二十項（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-20 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-20
- 租税特別措置法 第七十条の七の四第二十一項（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-21 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-21
- 租税特別措置法 第七十条の七の四第二十二項（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-22 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-22
- 租税特別措置法 第七十条の七の五第二項第六号ト（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-5/par-2/item-6/sub-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-6/sub-7
- 租税特別措置法 第七十条の七の六第二項第七号ホ（非上場株式等についての相続税の納税猶予及び免除の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-6/par-2/item-7/sub-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-2/item-7/sub-5
- 租税特別措置法 第七十条の八の二第四項第三号（計画伐採に係る相続税の延納等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-8-2/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-8-2/par-4/item-3
- 租税特別措置法 第九十三条第一項第五号（利子税の割合の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-93/par-1/item-5
- 租税特別措置法 第九十三条第三項第三号（利子税の割合の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-93/par-3/item-3
- 租税特別措置法 第九十三条第五項（利子税の割合の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-5 · https://japanlaw.org/l/332AC0000000026/art-93/par-5
- 租税特別措置法 第九十八条第一項（事務の区分） — https://japanlaw.org/ja/special-taxation-measures-act/art-98/par-1 · https://japanlaw.org/l/332AC0000000026/art-98/par-1
- 租税特別措置法 附則第八十八条第十六項（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-4291-4/art-88/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-16
- 租税特別措置法 附則第八十八条第十七項（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-4291-4/art-88/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-17
- …and 3 more at https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4

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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-20261007T211206-209, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-210, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-004, 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