# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十条の七の八 (Article 70-7-8)

- 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: 第七十条の七の八 (Article 70-7-8)（非上場株式等の特例贈与者が死亡した場合の相続税の納税猶予及び免除の特例） — address `art-70-7-8`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-70-7-8
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第七十条の七の八（非上場株式等の特例贈与者が死亡した場合の相続税の納税猶予及び免除の特例） — Special Provisions on Tax Payment Grace Period and Exemption for Inheritance Tax Where a Special Donor of Unlisted Shares or Similar Interests Has Died
<sup>caption: machine translation, not official</sup>
<sup>art-70-7-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-8</sup>

**第一項**  前条第一項の規定により同項の特例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特例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特例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、当該特例対象受贈非上場株式等（特例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（以下この条において「特例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、当該特例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-70-7-8/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-1</sup>
With regard to the inheritance tax equivalent to the inheritance tax subject to deferral relating to those special eligible gifted unlisted shares or similar interests (limited to shares, etc. (meaning shares or equity interests; the same applies hereinafter in this Article) of a special certified inheritance succession company) for which that inheritance tax return states that the special business successor donee upon inheritance seeks the application of the provisions of this paragraph (referred to as "special eligible inherited unlisted shares or similar interests" hereinafter in this Article), out of the amount of inheritance tax payable upon the filing of the inheritance tax return relating to that inheritance by a special business successor donee upon inheritance who seeks the application of the provisions of this paragraph with regard to special eligible 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 special donor referred to in that paragraph, notwithstanding the provisions of Article 33 of the Inheritance Tax Act, a grace period is granted for the payment of that tax until the day of the death of that special business successor donee upon 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-70-7-8/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/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**  特例経営相続承継受贈者　第七十条の七の五第一項の規定の適用を受ける同条第二項第六号に定める者で、次に掲げる要件の全てを満たすものをいう。
  <sup>art-70-7-8/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-1</sup>
  special business successor donee upon inheritance: This means a person specified in Article 70-7-5, paragraph (2), item (vi) who receives the application of the provisions of paragraph (1) of that Article and 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、当該特例対象受贈非上場株式等に係る特例認定相続承継会社の代表権を有していること。
    <sup>art-70-7-8/par-2/item-1/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-1/sub-1</sup>
    at the time of the commencement of the succession to which the provisions of the preceding paragraph apply, that person holds the authority of representation of the special certified inheritance succession company relating to those special eligible 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特例認定相続承継会社の株式等に係る議決権の数の合計が、当該特例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-70-7-8/par-2/item-1/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-1/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 relating to the shares, etc. of that special certified inheritance succession company held by that person and persons who have a special relationship specified by Cabinet Order with that person exceeds 50 percent of the total number of voting rights of all shareholders, etc. of that special 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特例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（その者以外の第七十条の七の五第一項、第七十条の七の六第一項又は前項の規定の適用を受ける者を除く。）が有する当該特例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-70-7-8/par-2/item-1/sub-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-2/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-1/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 relating to the shares, etc. of that special certified inheritance succession company held by that person is not less than the number of voting rights relating to the shares, etc. of that special certified inheritance succession company held by any of the persons who have the special relationship specified by Cabinet Order prescribed in (b) with that person (excluding persons other than that person who receive the application of the provisions of Article 70-7-5, paragraph (1), Article 70-7-6, paragraph (1) or the preceding paragraph);
    <sup>machine translation, not official</sup>

  **二**  特例認定相続承継会社　第七十条の七の五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特例経営相続承継受贈者に係る特例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-70-7-8/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-2</sup>
  special certified inheritance succession company: This means a company specified in Article 70-7-5, paragraph (2), item (i) that satisfies, at the time of the commencement of the succession to which the provisions of the preceding paragraph apply, all of the following requirements (or, in the case where the special donor relating to the special business successor donee upon inheritance who receives the application of the provisions of that paragraph has died on or after the day following the earlier of the days listed in item (v), (a) or (b), excluding the requirement 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。ホにおいて同じ。）の数が一人以上であること。
    <sup>art-70-7-8/par-2/item-2/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-2/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-2/sub-1</sup>
    the number of regular employees (meaning those specified by Order of the Ministry of Finance as employees regularly employed; the same applies in (e)) of that 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-70-7-8/par-2/item-2/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-2/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-2/sub-2</sup>
    that 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-70-7-8/par-2/item-2/sub-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-2/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-2/sub-3</sup>
    the shares, etc. of that 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 that specified company (referred to as a "specified specially related company" in (d)), out of the specially related companies (meaning companies that have a special relationship specified by Cabinet Order with that specified company; the same applies hereinafter in this paragraph), 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-70-7-8/par-2/item-2/sub-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-2/item-2/sub-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-2/sub-4</sup>
    that company and the specified specially related company do not fall under an adult entertainment 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-70-7-8/par-2/item-2/sub-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-2/item-2/sub-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-2/sub-5</sup>
    in the case where a specially related company of that company falls under a foreign company prescribed in Article 2, item (ii) of the Companies Act (limited to the case where that company or a corporation that has a controlling relationship with that company holds shares, etc. of that specially related company), the number of regular employees of that 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-70-7-8/par-2/item-2/sub-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-2/item-2/sub-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-2/sub-6</sup>
    beyond what is listed in (a) through (e), the company satisfies the requirements specified by Cabinet Order as requirements necessary for ensuring the smooth operation of the business of a company;
    <sup>machine translation, not official</sup>

  **三**  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-70-7-8/par-2/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-3</sup>
  unlisted share or similar interest: This means shares, etc. specified in Article 70-7, paragraph (2), item (ii);
  <sup>machine translation, not official</sup>

  **四**  納税猶予分の相続税額　前項の規定の適用に係る特例対象相続非上場株式等の価額（当該特例対象相続非上場株式等に係る特例認定相続承継会社又は当該特例認定相続承継会社の特別関係会社であつて当該特例認定相続承継会社との間に支配関係がある法人（以下この号において「特例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（当該特例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、前項の特例対象受贈非上場株式等の第七十条の七の五第一項の規定の適用に係る贈与の時における当該特例認定相続承継会社の株式等の価額を基礎とし、当該特例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）を前項の特例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特例経営相続承継受贈者の相続税の額
  <sup>art-70-7-8/par-2/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-4</sup>
  inheritance tax subject to deferral: the amount of inheritance tax of the special business successor donee upon inheritance referred to in the preceding paragraph, 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 special eligible inherited unlisted shares or similar interests to which the provisions of that paragraph apply (or, in the case where the special certified inheritance succession company relating to those special eligible inherited unlisted shares or similar interests, or a specially related company of that special certified inheritance succession company that is a corporation having a controlling relationship with that special certified inheritance succession company (referred to as the "special certified inheritance succession company, etc." in this item), holds shares, etc. (including investment equity 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 falling under a specially related company of that special certified inheritance succession company) or any other corporation specified by Cabinet Order, the value calculated pursuant to the provisions of Order of the Ministry of Finance, on the basis of the value of the shares, etc. of that special certified inheritance succession company at the time of the gift to which the provisions of Article 70-7-5, paragraph (1) apply of the special eligible gifted unlisted shares or similar interests referred to in the preceding paragraph, on the assumption that the special certified inheritance succession company, etc. did not hold the shares, etc. of that foreign company or that other corporation specified by Cabinet Order) to be the taxable value of inheritance tax relating to the special business successor donee upon inheritance referred to in that paragraph;
  <sup>machine translation, not official</sup>

  **五**  特例経営相続承継期間　第七十条の七の五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特例贈与者（特例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特例贈与者の第七十条の七第十五項（第三号に係る部分に限り、第七十条の七の五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第七十条の七の五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特例対象受贈非上場株式等に係る特例認定相続承継会社の非上場株式等の贈与をした者。第五項及び第六項並びに第十項において準用する第七十条の七の二第十五項において同じ。）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特例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-70-7-8/par-2/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-5</sup>
  special business inheritance succession period: This means, in the case where succession has commenced with regard to the special donor relating to the gift to which the provisions of Article 70-7-5, paragraph (1) apply (or, in the case where the gift to which the provisions of that paragraph apply received by the special business successor donee upon inheritance is a gift by that special donor to which the provisions of Article 70-7, paragraph (15) (limited to the part relating to item (iii), and including the case where it is applied mutatis mutandis pursuant to Article 70-7-5, paragraph (11)) apply, the person who made, to the person specified by Cabinet Order as a person who had received the application of the provisions of Article 70-7, paragraph (1) or Article 70-7-5, paragraph (1), a gift of unlisted shares or similar interests of the special certified inheritance succession company relating to the special eligible gifted unlisted shares or similar interests referred to in the preceding paragraph; the same applies in paragraphs (5) and (6) and in Article 70-7-2, paragraph (15) as applied mutatis mutandis pursuant to paragraph (10)) during the period from the day following the due date for filing the gift tax return prescribed in Article 70-7-5, paragraph (1) for the year that includes the day of that gift until the earlier of the following days, the period from the day of the commencement of the succession until whichever is earlier of the earlier of those following days and the day preceding the day of the death of the special business successor donee upon inheritance relating to that gift:
  <sup>machine translation, not official</sup>

    **イ**  当該特例経営相続承継受贈者の最初の第七十条の七の五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-70-7-8/par-2/item-5/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-2/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-5/sub-1</sup>
    the day on which five years have elapsed from the day following the due date for filing the gift tax return prescribed in Article 70-7-5, paragraph (1) for the year that includes the day of the first gift to which the provisions of that paragraph apply for that special business successor donee upon inheritance;
    <sup>machine translation, not official</sup>

    **ロ**  当該特例経営相続承継受贈者の最初の第七十条の七の六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-70-7-8/par-2/item-5/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-2/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-5/sub-2</sup>
    the day on which five years have elapsed from the day following the due date for filing the inheritance tax return relating to the first inheritance to which the provisions of Article 70-7-6, paragraph (1) apply for that special business successor donee upon inheritance;
    <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-70-7-8/par-2/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-6</sup>
  base date for management reports for inheritance: This means the day specified in (a) or (b) according to the category of periods listed in (a) or (b):
  <sup>machine translation, not official</sup>

    **イ**  特例経営相続承継期間　第七十条の七の五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（特例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特例対象受贈非上場株式等に係る特例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六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（第六項において「第一種相続基準日」という。）
    <sup>art-70-7-8/par-2/item-6/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-2/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-6/sub-1</sup>
    the special business inheritance succession period: each day on which one year elapses from the day following the due date for filing the gift tax return prescribed in Article 70-7-5, 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, before receiving the application of the provisions of that paragraph, the special business successor donee upon inheritance has received the application of the provisions of Article 70-7-6, paragraph (1) with regard to unlisted shares or similar interests of the special certified inheritance succession company relating to the special eligible gifted unlisted shares or similar interests referred to in Article 70-7-5, paragraph (1), the due date for filing the inheritance tax return) (referred to as the "type 1 inheritance base date" in paragraph (6));
    <sup>machine translation, not official</sup>

    **ロ**  特例経営相続承継期間（前項の規定の適用を受ける特例経営相続承継受贈者に係る特例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、当該特例経営相続承継受贈者に係る第七十条の七の五第二項第七号に規定する特例経営贈与承継期間）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特例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。第六項及び第七項において「猶予中相続税額」という。）に相当する相続税の全部につき前項、次項において準用する同条第三項から第五項まで、第八項において準用する同条第十二項、第九項において準用する同条第十三項及び第十項において準用する同条第十五項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（第六項において「第二種相続基準日」という。）
    <sup>art-70-7-8/par-2/item-6/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-2/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-6/sub-2</sup>
    the period from the day following the last day of the special business inheritance succession period (or, in the case where the special donor relating to the special business successor donee upon inheritance who receives the application of the provisions of the preceding paragraph has died on or after the day following the earlier of the days listed in (a) or (b) of the preceding item, the special business gift succession period prescribed in Article 70-7-5, paragraph (2), item (vii) relating to that special business successor donee upon inheritance) until the day on which the deadline of the tax payment grace period under the provisions of the preceding paragraph, Article 70-7-2, paragraphs (3) through (5) as applied mutatis mutandis pursuant to the following paragraph, paragraph (12) of that Article as applied mutatis mutandis pursuant to paragraph (8), paragraph (13) of that Article as applied mutatis mutandis pursuant to paragraph (9) and paragraph (15) of that Article as applied mutatis mutandis pursuant to paragraph (10) is fixed for all of the inheritance tax equivalent to the inheritance tax subject to deferral (excluding, in the case where the provisions of Article 70-7-2, paragraph (4) or paragraph (5) as applied mutatis mutandis pursuant to the following paragraph have already been applied, the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the value of the special eligible inherited unlisted shares or similar interests to which the provisions of the following paragraph were applied; referred to as the "amount of inheritance tax under a grace period" in paragraphs (6) and (7)): each day on which three years elapse from the day following that last day (referred to as the "type 2 inheritance base date" in paragraph (6)).
    <sup>machine translation, not official</sup>

**第三項**  第七十条の七の二第三項（第二号を除く。）、第四項及び第五項の規定は、第一項の規定による納税の猶予に係る期限の確定について準用する。この場合において、同条第三項第三号中「前条第一項」とあるのは「第七十条の七第一項」と、同項第四号中「いずれかの者」とあるのは「いずれかの者（当該特例経営相続承継受贈者以外の特例経営相続承継受贈者、第七十条の七の五第一項の規定の適用を受ける同条第二項第六号に規定する特例経営承継受贈者及び第七十条の七の六第一項の規定の適用を受ける同条第二項第七号に規定する特例経営承継相続人等を除く。）」と、同条第四項の表の第一号の上欄中「前条第一項」とあるのは「第七十条の七第一項」と読み替えるものとする。
<sup>art-70-7-8/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-3</sup>
The provisions of Article 70-7-2, paragraph (3) (excluding item (ii)), paragraph (4) and paragraph (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, the phrase "paragraph (1) of the preceding Article" in paragraph (3), item (iii) of that Article is deemed to be replaced with "Article 70-7, paragraph (1)", the phrase "any of the persons" in item (iv) of that paragraph is deemed to be replaced with "any of the persons (excluding special business successor donees upon inheritance other than that special business successor donee upon inheritance, a special business successor donee prescribed in Article 70-7-5, paragraph (2), item (vi) who receives the application of the provisions of paragraph (1) of that Article, and a special business successor heir, etc. prescribed in Article 70-7-6, paragraph (2), item (vii) who receives the application of the provisions of paragraph (1) of that Article)", and the phrase "paragraph (1) of the preceding Article" in the left-hand column of item (i) of the table in paragraph (4) of that Article is deemed to be replaced with "Article 70-7, paragraph (1)".
<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特例経営相続承継受贈者が納税猶予分の相続税額につき特例対象相続非上場株式等（合併により当該特例対象相続非上場株式等に係る特例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、当該特例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-70-7-8/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-4</sup>
The provisions of Article 70-7-2, paragraph (6) apply mutatis mutandis in the case where the special business successor donee upon inheritance who seeks to receive the application of the provisions of paragraph (1) has provided all of the special eligible inherited unlisted shares or similar interests (or, in the case where the special certified inheritance succession company relating to those special eligible 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 special eligible inherited unlisted shares or similar interests; the same applies hereinafter in this Article) as security for the inheritance tax subject to deferral.
<sup>machine translation, not official</sup>

**第五項**  第一項の規定は、同項の規定の適用を受けようとする特例経営相続承継受贈者が提出する相続税の申告書に、特例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-70-7-8/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-5</sup>
The provisions of paragraph (1) do not apply in the case where the inheritance tax return filed by the special business successor donee upon inheritance seeking the application of the provisions of that paragraph does not state that the special business successor donee upon inheritance seeks the application of the provisions of that paragraph for all or part of the special eligible gifted unlisted shares or similar interests, or where the following documents are not attached to that return:
<sup>machine translation, not official</sup>

  **一**  当該特例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-70-7-8/par-5/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-5/item-1</sup>
  a document stating details of those special eligible gifted unlisted shares or similar interests, details concerning 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**  当該特例対象受贈非上場株式等に係る特例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（当該特例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特例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、当該特例対象受贈非上場株式等に係る特例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-70-7-8/par-5/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-5/item-2</sup>
  in the case where the day on which five months (or, in the case where the special donor relating to those special eligible gifted unlisted shares or similar interests has died on or after the day following the earlier of the days listed in paragraph (2), item (v), (a) or (b), 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 day of the death of that special donor arrives by the due date for filing the inheritance tax return relating to the death of that special donor, a document stating the matters specified by Order of the Ministry of Finance as matters concerning the management of the special certified inheritance succession company relating to those special eligible 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、当該特例経営相続承継受贈者が第二項第一号イからハまでに掲げる要件の全てを満たし、かつ、当該特例対象受贈非上場株式等に係る特例認定相続承継会社が同項第二号イからホまでに掲げる要件（当該特例経営相続承継受贈者に係る特例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、同項第二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-70-7-8/par-5/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-5/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, that special business successor donee upon inheritance satisfies all of the requirements listed in paragraph (2), item (i), (a) through (c), and the special certified inheritance succession company relating to those special eligible gifted unlisted shares or similar interests satisfies the requirements listed in item (ii), (a) through (e) of that paragraph (or, in the case where the special donor relating to that special business successor donee upon inheritance has died on or after the day following the earlier of the days listed in item (v), (a) or (b) of that paragraph, excluding the requirement listed in item (ii), (c) of that paragraph) and the other requirements specified by Order of the Ministry of Finance.
  <sup>machine translation, not official</sup>

**第六項**  第一項の規定の適用を受ける特例経営相続承継受贈者は、特例対象相続非上場株式等に係る特例贈与者の死亡の日の翌日から猶予中相続税額に相当する相続税の全部につき同項、第三項において準用する第七十条の七の二第三項から第五項まで、第八項において準用する同条第十二項、第九項において準用する同条第十三項又は第十項において準用する同条第十五項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間に経営相続報告基準日（当該特例対象相続非上場株式等に係る特例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（当該特例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特例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。）が存する場合には、届出期限（第一種相続基準日の翌日から五月を経過する日及び第二種相続基準日の翌日から三月を経過する日をいう。第八項及び第十三項において同じ。）までに、政令で定めるところにより引き続いて第一項の規定の適用を受けたい旨及び同項の特例対象相続非上場株式等に係る特例認定相続承継会社の経営に関する事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。
<sup>art-70-7-8/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-6</sup>
If, during the period from the day following the day of the death of the special donor relating to the special eligible inherited unlisted shares or similar interests until the day on which the deadline of the tax payment grace period under the provisions of paragraph (1), Article 70-7-2, paragraphs (3) through (5) as applied mutatis mutandis pursuant to paragraph (3) of this Article, paragraph (12) of that Article as applied mutatis mutandis pursuant to paragraph (8), paragraph (13) of that Article as applied mutatis mutandis pursuant to paragraph (9), or paragraph (15) of that Article as applied mutatis mutandis pursuant to paragraph (10) is fixed for all of the inheritance tax equivalent to the amount of inheritance tax under a grace period, there is a base date for management reports for inheritance (excluding, in the case where the day on which five months (or, in the case where that special donor has died on or after the day following the earlier of the days listed in paragraph (2), item (v), (a) or (b), 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 day of the death of the special donor relating to those special eligible inherited unlisted shares or similar interests arrives by the due date for filing the inheritance tax return relating to the death of that special donor, that first base date for management reports for inheritance), the special business successor donee upon inheritance to whom the provisions of paragraph (1) apply must, by the notification deadline (meaning the day on which five months have elapsed from the day following the type 1 inheritance base date and the day on which three months have elapsed from the day following the type 2 inheritance base date; the same applies in paragraph (8) and paragraph (13)), submit to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification stating that the special business successor donee upon inheritance wishes to continue to receive the application of the provisions of paragraph (1) and matters concerning the management of the special certified inheritance succession company relating to the special eligible inherited unlisted shares or similar interests referred to in that paragraph.
<sup>machine translation, not official</sup>

**第七項**  第七十条の七の二第十一項の規定は、猶予中相続税額に相当する相続税並びに当該相続税に係る利子税及び延滞税の徴収を目的とする国の権利の時効について準用する。
<sup>art-70-7-8/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-7</sup>
The provisions of Article 70-7-2, paragraph (11) apply mutatis mutandis to the prescription of the national government's right to collect the inheritance tax equivalent to the amount of inheritance tax under a grace period and the interest tax and delinquent tax relating to that inheritance tax.
<sup>machine translation, not official</sup>

**第八項**  第七十条の七の二第十二項の規定は、第六項の届出書が届出期限までに納税地の所轄税務署長に提出されない場合について準用する。
<sup>art-70-7-8/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-8</sup>
The provisions of Article 70-7-2, paragraph (12) apply mutatis mutandis in the case where the written notification referred to in paragraph (6) is not submitted to the district director with jurisdiction over the place for tax payment by the notification deadline.
<sup>machine translation, not official</sup>

**第九項**  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-70-7-8/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-9</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>

**第十項**  第七十条の七の二第十四項及び第十五項の規定は、特例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。この場合において、同条第十四項第十一号中「当該対象非上場株式等の価額に百分の二十を乗じて計算した価額」とあるのは「零」と、「当該認定承継会社等が当該株式等を有していなかつたものとして計算した価額に百分の二十を乗じて計算した価額と当該株式等の価額との合計額」とあるのは「当該株式等の価額」と、同条第十五項中「経営承継相続人等」とあるのは「特例経営相続承継受贈者」と、「被相続人」とあるのは「特例贈与者」と、「第七十条の七の二第二項第一号」とあるのは「第七十条の七の八第二項第二号」と、「についての相続税の納税猶予及び免除」とあるのは「の特例贈与者が死亡した場合の相続税の納税猶予及び免除の特例」と、「認定承継会社」とあるのは「特例認定相続承継会社」と、「」と、「株主」とあるのは「又は同項第一号に規定する特例経営相続承継受贈者」と、「株主」と、「同条第一項の」とあるのは「当該」と、「同項」とあるのは「同条第一項」と、「定める」」とあるのは「定め、若しくは当該相続税の免除を取り消す」」と、「第七十条の七の二第一項の」とあるのは「第七十条の七の八第一項の」と、「第七十条の七の二の」とあるのは「第七十条の七の八の」と読み替えるものとする。
<sup>art-70-7-8/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-10</sup>
The provisions of Article 70-7-2, paragraphs (14) and (15) apply mutatis mutandis 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 special business successor donee upon 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. In this case, the phrase "the value calculated by multiplying the value of those covered unlisted shares or similar interests by 20 percent" in paragraph (14), item (xi) of that Article is deemed to be replaced with "zero", the phrase "the sum of the value calculated by multiplying the value calculated on the assumption that the certified succession company, etc. did not hold those shares, etc. by 20 percent and the value of those shares, etc." in that item is deemed to be replaced with "the value of those shares, etc.", the phrase "successor heir, etc." in paragraph (15) of that Article is deemed to be replaced with "special business successor donee upon inheritance", the phrase "decedent" is deemed to be replaced with "special donor", the phrase "Article 70-7-2, paragraph (2), item (i)" is deemed to be replaced with "Article 70-7-8, paragraph (2), item (ii)", the phrase "(Tax Payment Grace Period and Exemption for Inheritance Tax on Unlisted Shares or Similar Interests)" is deemed to be replaced with "(Special Provisions on Tax Payment Grace Period and Exemption for Inheritance Tax Where a Special Donor of Unlisted Shares or Similar Interests Has Died)", the phrase "certified succession company" is deemed to be replaced with "special certified inheritance succession company", the words "', the phrase 'its shareholders" are deemed to be replaced with " or the special business successor donee upon inheritance prescribed in item (i) of that paragraph', the phrase 'its shareholders", the phrase "referred to in paragraph (1) of that Article" is deemed to be replaced with "that", the phrase "that paragraph" is deemed to be replaced with "paragraph (1) of that Article", the phrase "determine the inheritance tax under the tax payment grace period to be exempted" is deemed to be replaced with "determine the inheritance tax under the tax payment grace period to be exempted, or rescind the exemption from that inheritance tax", the phrase "Article 70-7-2, paragraph (1)" is deemed to be replaced with "Article 70-7-8, paragraph (1)", and the phrase "Article 70-7-2" is deemed to be replaced with "Article 70-7-8".
<sup>machine translation, not official</sup>

**第十一項**  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、同条第十六項第二号中「前条第一項」とあるのは「第七十条の七第一項」と、同条第十九項及び第二十項中「第二十八項」とあるのは「第七十条の七の八第十八項において準用する第七十条の七の六第二十三項」と読み替えるものとする。
<sup>art-70-7-8/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-11</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, the phrase "paragraph (1) of the preceding Article" in paragraph (16), item (ii) of that Article is deemed to be replaced with "Article 70-7, paragraph (1)", and the phrase "paragraph (28)" in paragraphs (19) and (20) of that Article is deemed to be replaced with "Article 70-7-6, paragraph (23) as applied mutatis mutandis pursuant to Article 70-7-8, paragraph (18)".
<sup>machine translation, not official</sup>

**第十二項**  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、特例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。
<sup>art-70-7-8/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-12</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 special certified inheritance succession company.
<sup>machine translation, not official</sup>

**第十三項**  第七十条の七の二第二十七項の規定は、第六項又は第十一項において準用する同条第十六項の届出書が届出期限又は同項の免除届出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-70-7-8/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-13</sup>
The provisions of Article 70-7-2, paragraph (27) apply mutatis mutandis in the case where the written notification referred to in paragraph (6), or in paragraph (16) of that Article as applied mutatis mutandis pursuant to paragraph (11), has not been submitted by the notification deadline or the deadline for notification of exemption referred to in that paragraph.
<sup>machine translation, not official</sup>

**第十四項**  第七十条の七の二第三十一項から第三十九項までの規定は、第一項の特例対象相続非上場株式等に係る特例認定相続承継会社が同条第三十二項に規定する災害等によつて被害を受けた場合について準用する。
<sup>art-70-7-8/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-14</sup>
The provisions of Article 70-7-2, paragraphs (31) through (39) apply mutatis mutandis in the case where the special certified inheritance succession company relating to the special eligible inherited unlisted shares or similar interests referred to in paragraph (1) has suffered damage from a disaster, etc. prescribed in paragraph (32) of that Article.
<sup>machine translation, not official</sup>

**第十五項**  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特例経営相続承継受贈者又は同項の特例対象相続非上場株式等若しくは当該特例対象相続非上場株式等に係る特例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-70-7-8/par-15 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-15</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, with regard to the special business successor donee upon inheritance who receives the application of the provisions of paragraph (1), the special eligible inherited unlisted shares or similar interests referred to in that paragraph or the special certified inheritance succession company relating to those special eligible inherited unlisted shares or similar interests, that 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) has occurred, through having made a certification or confirmation, accepted a report or performed any other act concerning that fact pursuant to the provisions of laws and regulations.
<sup>machine translation, not official</sup>

**第十六項**  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特例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-70-7-8/par-16 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-16</sup>
The provisions of Article 70-7-2, paragraph (41) apply mutatis mutandis in the case where the district director finds it necessary in order for 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 special business successor donee upon inheritance who receives the application of the provisions of paragraph (1) that relate to the application of the provisions of paragraph (40) of that Article as applied mutatis mutandis pursuant to the preceding paragraph) to be processed properly and reliably.
<sup>machine translation, not official</sup>

**第十七項**  第七十条の七の六第十三項から第二十項までの規定は、第一項の特例対象相続非上場株式等に係る特例認定相続承継会社の事業の継続が困難な事由として政令で定める事由が生じた場合において、同項の規定の適用を受ける特例経営相続承継受贈者が当該特例対象相続非上場株式等の全部若しくは一部の譲渡若しくは贈与をしたとき、又は当該特例認定相続承継会社が合併、株式交換、株式移転若しくは解散をしたときについて準用する。
<sup>art-70-7-8/par-17 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-17</sup>
The provisions of Article 70-7-6, paragraphs (13) through (20) apply mutatis mutandis in the case where a reason specified by Cabinet Order as a reason making it difficult for the special certified inheritance succession company relating to the special eligible inherited unlisted shares or similar interests referred to in paragraph (1) to continue its business has arisen, when the special business successor donee upon inheritance who receives the application of the provisions of that paragraph has made a transfer or gift of all or part of those special eligible inherited unlisted shares or similar interests, or when that special certified inheritance succession company has undergone a merger, share exchange or share transfer or has dissolved.
<sup>machine translation, not official</sup>

**第十八項**  第七十条の七の六第二十三項及び第二十四項の規定は、第三項において準用する第七十条の七の二第三項から第五項まで、第八項において準用する同条第十二項、第九項において準用する同条第十三項、第十項において準用する同条第十五項又は前項において準用する第七十条の七の六第十三項若しくは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-70-7-8/par-18 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-18</sup>
The provisions of Article 70-7-6, paragraphs (23) and (24) apply mutatis mutandis to the payment of interest tax due to the deadline of the tax payment grace period having been fixed pursuant to the provisions of Article 70-7-2, paragraphs (3) through (5) as applied mutatis mutandis pursuant to paragraph (3) of this Article, paragraph (12) of that Article as applied mutatis mutandis pursuant to paragraph (8), paragraph (13) of that Article as applied mutatis mutandis pursuant to paragraph (9), paragraph (15) of that Article as applied mutatis mutandis pursuant to paragraph (10), or Article 70-7-6, paragraph (13) or paragraph (15) as applied mutatis mutandis pursuant to the preceding paragraph.
<sup>machine translation, not official</sup>

**第十九項**  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-70-7-8/par-19 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-19 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-19</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-70-7-8/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-70-7-8/par-1: 前条第一項 → 租税特別措置法 第七十条の七の七第一項 (Article 70-7-7, paragraph (1)), art-70-7-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-7/par-1
- art-70-7-8/par-1: この項 → 租税特別措置法 第七十条の七の八第一項 (Article 70-7-8, paragraph (1)), art-70-7-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-1
- art-70-7-8/par-1: この条 → 租税特別措置法 第七十条の七の八 (Article 70-7-8), art-70-7-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-8
- art-70-7-8/par-2: この条 → 租税特別措置法 第七十条の七の八 (Article 70-7-8), art-70-7-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-8
- art-70-7-8/par-2/item-1: 第七十条の七の五第一項 → 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-70-7-8/par-2/item-1: 同条第二項第六号 → 租税特別措置法 第七十条の七の五第二項第六号 (Article 70-7-5, paragraph (2), item (vi)), art-70-7-5/par-2/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-5/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-6
- art-70-7-8/par-2/item-1/sub-1: 前項 → 租税特別措置法 第七十条の七の八第一項 (Article 70-7-8, paragraph (1)), art-70-7-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-1
- art-70-7-8/par-2/item-1/sub-2: 前項 → 租税特別措置法 第七十条の七の八第一項 (Article 70-7-8, paragraph (1)), art-70-7-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-1
- art-70-7-8/par-2/item-1/sub-3: 第七十条の七の六第一項 → 租税特別措置法 第七十条の七の六第一項 (Article 70-7-6, paragraph (1)), art-70-7-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-1
- art-70-7-8/par-2/item-1/sub-3: 前項 → 租税特別措置法 第七十条の七の八第一項 (Article 70-7-8, paragraph (1)), art-70-7-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-1
- art-70-7-8/par-2/item-1/sub-3: 第七十条の七の五第一項 → 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-70-7-8/par-2/item-2: 第七十条の七の五第二項第一号 → 租税特別措置法 第七十条の七の五第二項第一号 (Article 70-7-5, paragraph (2), item (i)), art-70-7-5/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-5/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-1
- art-70-7-8/par-2/item-2: 前項 → 租税特別措置法 第七十条の七の八第一項 (Article 70-7-8, paragraph (1)), art-70-7-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-1
- art-70-7-8/par-2/item-2: 第五号 → 租税特別措置法 第七十条の七の八第二項第五号 (Article 70-7-8, paragraph (2), item (v)), art-70-7-8/par-2/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-5
- art-70-7-8/par-2/item-2/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-70-7-8/par-2/item-2/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-70-7-8/par-2/item-2/sub-3: この項 → 租税特別措置法 第七十条の七の八第二項 (Article 70-7-8, paragraph (2)), art-70-7-8/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2
- art-70-7-8/par-2/item-2/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-70-7-8/par-2/item-2/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-70-7-8/par-2/item-3: 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-70-7-8/par-2/item-4: 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-70-7-8/par-2/item-4: 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-70-7-8/par-2/item-4: 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-70-7-8/par-2/item-4: 第十九条 → e-Gov law 325AC0000000073, 第十九条 (Article 19), art-19 — not held in this collection
- art-70-7-8/par-2/item-4: 前項 → 租税特別措置法 第七十条の七の八第一項 (Article 70-7-8, paragraph (1)), art-70-7-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-1
- art-70-7-8/par-2/item-4: この号 → 租税特別措置法 第七十条の七の八第二項第四号 (Article 70-7-8, paragraph (2), item (iv)), art-70-7-8/par-2/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-4
- art-70-7-8/par-2/item-4: 第七十条の七の五第一項 → 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-70-7-8/par-2/item-5: 第七十条の七第十五項 → 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-70-7-8/par-2/item-5: 第十項 → 租税特別措置法 第七十条の七の八第十項 (Article 70-7-8, paragraph (10)), art-70-7-8/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-10
- art-70-7-8/par-2/item-5: 第七十条の七の二第十五項 → 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-70-7-8/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-70-7-8/par-2/item-5: 第五項 → 租税特別措置法 第七十条の七の八第五項 (Article 70-7-8, paragraph (5)), art-70-7-8/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-5
- art-70-7-8/par-2/item-5: 前項 → 租税特別措置法 第七十条の七の八第一項 (Article 70-7-8, paragraph (1)), art-70-7-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-1
- art-70-7-8/par-2/item-5: 第六項 → 租税特別措置法 第七十条の七の八第六項 (Article 70-7-8, paragraph (6)), art-70-7-8/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-6
- art-70-7-8/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-70-7-8/par-2/item-5: 第七十条の七の五第十一項 → 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-70-7-8/par-2/item-5: 第七十条の七の五第一項 → 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-70-7-8/par-2/item-5/sub-1: 第七十条の七の五第一項 → 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-70-7-8/par-2/item-5/sub-2: 第七十条の七の六第一項 → 租税特別措置法 第七十条の七の六第一項 (Article 70-7-6, paragraph (1)), art-70-7-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-1
- art-70-7-8/par-2/item-6/sub-1: 第七十条の七の六第一項 → 租税特別措置法 第七十条の七の六第一項 (Article 70-7-6, paragraph (1)), art-70-7-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-1
- art-70-7-8/par-2/item-6/sub-1: 第六項 → 租税特別措置法 第七十条の七の八第六項 (Article 70-7-8, paragraph (6)), art-70-7-8/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-6
- art-70-7-8/par-2/item-6/sub-1: 第七十条の七の五第一項 → 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-70-7-8/par-2/item-6/sub-2: 次項 → 租税特別措置法 第七十条の七の八第三項 (Article 70-7-8, paragraph (3)), art-70-7-8/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-3
- art-70-7-8/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-70-7-8/par-2/item-6/sub-2: 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-70-7-8/par-2/item-6/sub-2: 第八項 → 租税特別措置法 第七十条の七の二第八項 (Article 70-7-2, paragraph (8)), art-70-7-2/par-8 — 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
- art-70-7-8/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-70-7-8/par-2/item-6/sub-2: 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-70-7-8/par-2/item-6/sub-2: 第七十条の七の五第二項第七号 → 租税特別措置法 第七十条の七の五第二項第七号 (Article 70-7-5, paragraph (2), item (vii)), art-70-7-5/par-2/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-5/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-7
- art-70-7-8/par-2/item-6/sub-2: 前項 → 租税特別措置法 第七十条の七の八第一項 (Article 70-7-8, paragraph (1)), art-70-7-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-1
- art-70-7-8/par-2/item-6/sub-2: 前号 → 租税特別措置法 第七十条の七の八第二項第五号 (Article 70-7-8, paragraph (2), item (v)), art-70-7-8/par-2/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-5
- art-70-7-8/par-2/item-6/sub-2: 第六項 → 租税特別措置法 第七十条の七の八第六項 (Article 70-7-8, paragraph (6)), art-70-7-8/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-6
- art-70-7-8/par-2/item-6/sub-2: 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-70-7-8/par-2/item-6/sub-2: 第七項 → 租税特別措置法 第七十条の七の八第七項 (Article 70-7-8, paragraph (7)), art-70-7-8/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-7
- art-70-7-8/par-2/item-6/sub-2: 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-70-7-8/par-2/item-6/sub-2: 第九項 → 租税特別措置法 第七十条の七の二第九項 (Article 70-7-2, paragraph (9)), art-70-7-2/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-9
- art-70-7-8/par-2/item-6/sub-2: 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-70-7-8/par-3: 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-70-7-8/par-3: 同条第二項第七号 → 租税特別措置法 第七十条の七の六第二項第七号 (Article 70-7-6, paragraph (2), item (vii)), art-70-7-6/par-2/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-6/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-2/item-7
- art-70-7-8/par-3: 前条第一項 → 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-70-7-8/par-3: 前条第一項 → 租税特別措置法 第七十条の七の七第一項 (Article 70-7-7, paragraph (1)), art-70-7-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-7/par-1
- art-70-7-8/par-3: 第七十条の七の二第三項 → 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-70-7-8/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-70-7-8/par-3: 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-70-7-8/par-3: 第七十条の七の六第一項 → 租税特別措置法 第七十条の七の六第一項 (Article 70-7-6, paragraph (1)), art-70-7-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-1
- art-70-7-8/par-3: 同条第三項第三号 → 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-70-7-8/par-3: 第一項 → 租税特別措置法 第七十条の七の八第一項 (Article 70-7-8, paragraph (1)), art-70-7-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-1
- art-70-7-8/par-3: 第七十条の七の五第一項 → 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-70-7-8/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-70-7-8/par-3: 同条第二項第六号 → 租税特別措置法 第七十条の七の五第二項第六号 (Article 70-7-5, paragraph (2), item (vi)), art-70-7-5/par-2/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-5/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-6
- art-70-7-8/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-70-7-8/par-4: 第一項 → 租税特別措置法 第七十条の七の八第一項 (Article 70-7-8, paragraph (1)), art-70-7-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-1
- art-70-7-8/par-4: この条 → 租税特別措置法 第七十条の七の八 (Article 70-7-8), art-70-7-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-8
- art-70-7-8/par-5: 第一項 → 租税特別措置法 第七十条の七の八第一項 (Article 70-7-8, paragraph (1)), art-70-7-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-1
- art-70-7-8/par-5/item-2: 第二項第五号 → 租税特別措置法 第七十条の七の八第二項第五号 (Article 70-7-8, paragraph (2), item (v)), art-70-7-8/par-2/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-5
- art-70-7-8/par-5/item-3: 第二項第一号 → 租税特別措置法 第七十条の七の八第二項第一号 (Article 70-7-8, paragraph (2), item (i)), art-70-7-8/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-1
- art-70-7-8/par-5/item-3: 第一項 → 租税特別措置法 第七十条の七の八第一項 (Article 70-7-8, paragraph (1)), art-70-7-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-1
- art-70-7-8/par-5/item-3: 同項第五号 → 租税特別措置法 第七十条の七の八第二項第五号 (Article 70-7-8, paragraph (2), item (v)), art-70-7-8/par-2/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-5
- art-70-7-8/par-5/item-3: 同項第二号 → 租税特別措置法 第七十条の七の八第二項第二号 (Article 70-7-8, paragraph (2), item (ii)), art-70-7-8/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-2
- art-70-7-8/par-6: 第三項 → 租税特別措置法 第七十条の七の八第三項 (Article 70-7-8, paragraph (3)), art-70-7-8/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-3
- art-70-7-8/par-6: 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-70-7-8/par-6: 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-70-7-8/par-6: 第十三項 → 租税特別措置法 第七十条の七の八第十三項 (Article 70-7-8, paragraph (13)), art-70-7-8/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-13
- art-70-7-8/par-6: 第八項 → 租税特別措置法 第七十条の七の二第八項 (Article 70-7-2, paragraph (8)), art-70-7-2/par-8 — 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
- art-70-7-8/par-6: 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-70-7-8/par-6: 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-70-7-8/par-6: 第一項 → 租税特別措置法 第七十条の七の八第一項 (Article 70-7-8, paragraph (1)), art-70-7-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-1
- art-70-7-8/par-6: 第二項第五号 → 租税特別措置法 第七十条の七の八第二項第五号 (Article 70-7-8, paragraph (2), item (v)), art-70-7-8/par-2/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-5
- art-70-7-8/par-6: 第八項 → 租税特別措置法 第七十条の七の八第八項 (Article 70-7-8, paragraph (8)), art-70-7-8/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-8
- art-70-7-8/par-6: 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-70-7-8/par-6: 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-70-7-8/par-6: 第九項 → 租税特別措置法 第七十条の七の二第九項 (Article 70-7-2, paragraph (9)), art-70-7-2/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-9
- art-70-7-8/par-6: 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-70-7-8/par-7: 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-70-7-8/par-8: 第六項 → 租税特別措置法 第七十条の七の八第六項 (Article 70-7-8, paragraph (6)), art-70-7-8/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-6
- art-70-7-8/par-8: 第七十条の七の二第十二項 → 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-70-7-8/par-9: 第一項 → 租税特別措置法 第七十条の七の八第一項 (Article 70-7-8, paragraph (1)), art-70-7-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-1
- art-70-7-8/par-9: 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-70-7-8/par-10: 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-70-7-8/par-10: 同項第一号 → 租税特別措置法 第七十条の七の八第二項第一号 (Article 70-7-8, paragraph (2), item (i)), art-70-7-8/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-1
- art-70-7-8/par-10: 同条第十四項第十一号 → 租税特別措置法 第七十条の七の二第十四項第十一号 (Article 70-7-2, paragraph (14), item (xi)), art-70-7-2/par-14/item-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-14/item-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-14/item-11
- art-70-7-8/par-10: 第七十条の七の二第二項第一号 → 租税特別措置法 第七十条の七の二第二項第一号 (Article 70-7-2, paragraph (2), item (i)), art-70-7-2/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-1
- art-70-7-8/par-10: 第一項 → 租税特別措置法 第七十条の七の八第一項 (Article 70-7-8, paragraph (1)), art-70-7-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-1
- art-70-7-8/par-10: 同条第一項 → 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-70-7-8/par-10: 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-70-7-8/par-10: 第七十条の七の八 → 租税特別措置法 第七十条の七の八 (Article 70-7-8), art-70-7-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-8
- art-70-7-8/par-10: 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-70-7-8/par-10: 第七十条の七の八第二項第二号 → 租税特別措置法 第七十条の七の八第二項第二号 (Article 70-7-8, paragraph (2), item (ii)), art-70-7-8/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-2
- art-70-7-8/par-11: 前条第一項 → 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-70-7-8/par-11: 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-70-7-8/par-11: 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-70-7-8/par-11: 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-70-7-8/par-11: 第七十条の七の八第十八項 → 租税特別措置法 第七十条の七の八第十八項 (Article 70-7-8, paragraph (18)), art-70-7-8/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-18
- art-70-7-8/par-11: 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-70-7-8/par-11: 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-70-7-8/par-11: 同条第十六項第二号 → 租税特別措置法 第七十条の七の二第十六項第二号 (Article 70-7-2, paragraph (16), item (ii)), art-70-7-2/par-16/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-16/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-16/item-2
- art-70-7-8/par-11: 第一項 → 租税特別措置法 第七十条の七の八第一項 (Article 70-7-8, paragraph (1)), art-70-7-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-1
- art-70-7-8/par-11: 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-70-7-8/par-11: 第七十条の七の六第二十三項 → 租税特別措置法 第七十条の七の六第二十三項 (Article 70-7-6, paragraph (23)), art-70-7-6/par-23 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-6/par-23 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-23
- art-70-7-8/par-11: 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-70-7-8/par-12: 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-70-7-8/par-12: 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-70-7-8/par-12: 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-70-7-8/par-12: 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-70-7-8/par-12: 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-70-7-8/par-13: 第六項 → 租税特別措置法 第七十条の七の八第六項 (Article 70-7-8, paragraph (6)), art-70-7-8/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-6
- art-70-7-8/par-13: 第十一項 → 租税特別措置法 第七十条の七の八第十一項 (Article 70-7-8, paragraph (11)), art-70-7-8/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-11
- art-70-7-8/par-13: 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-70-7-8/par-13: 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-70-7-8/par-14: 第七十条の七の二第三十一項から第三十九項まで → 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-70-7-8/par-14: 第七十条の七の二第三十一項から第三十九項まで → 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-70-7-8/par-14: 第七十条の七の二第三十一項から第三十九項まで → 租税特別措置法 第七十条の七の二第三十七項 (Article 70-7-2, paragraph (37)), art-70-7-2/par-37 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-37 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-37
- art-70-7-8/par-14: 第七十条の七の二第三十一項から第三十九項まで → 租税特別措置法 第七十条の七の二第三十五項 (Article 70-7-2, paragraph (35)), art-70-7-2/par-35 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-35 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-35
- art-70-7-8/par-14: 第七十条の七の二第三十一項から第三十九項まで → 租税特別措置法 第七十条の七の二第三十六項 (Article 70-7-2, paragraph (36)), art-70-7-2/par-36 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-36 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-36
- art-70-7-8/par-14: 第七十条の七の二第三十一項から第三十九項まで → 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-70-7-8/par-14: 第七十条の七の二第三十一項から第三十九項まで → 租税特別措置法 第七十条の七の二第三十八項 (Article 70-7-2, paragraph (38)), art-70-7-2/par-38 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-38 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-38
- art-70-7-8/par-14: 第七十条の七の二第三十一項から第三十九項まで → 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-70-7-8/par-14: 第七十条の七の二第三十一項から第三十九項まで → 租税特別措置法 第七十条の七の二第三十九項 (Article 70-7-2, paragraph (39)), art-70-7-2/par-39 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-39 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-39
- art-70-7-8/par-14: 第一項 → 租税特別措置法 第七十条の七の八第一項 (Article 70-7-8, paragraph (1)), art-70-7-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-1
- art-70-7-8/par-15: 第三項 → 租税特別措置法 第七十条の七の八第三項 (Article 70-7-8, paragraph (3)), art-70-7-8/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-3
- art-70-7-8/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-70-7-8/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-70-7-8/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-70-7-8/par-15: 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-70-7-8/par-15: 第一項 → 租税特別措置法 第七十条の七の八第一項 (Article 70-7-8, paragraph (1)), art-70-7-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-1
- art-70-7-8/par-16: 前項 → 租税特別措置法 第七十条の七の八第十五項 (Article 70-7-8, paragraph (15)), art-70-7-8/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-15
- art-70-7-8/par-16: 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-70-7-8/par-16: 第一項 → 租税特別措置法 第七十条の七の八第一項 (Article 70-7-8, paragraph (1)), art-70-7-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-1
- art-70-7-8/par-16: 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-70-7-8/par-17: 第七十条の七の六第十三項から第二十項まで → 租税特別措置法 第七十条の七の六第十五項 (Article 70-7-6, paragraph (15)), art-70-7-6/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-6/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-15
- art-70-7-8/par-17: 第七十条の七の六第十三項から第二十項まで → 租税特別措置法 第七十条の七の六第二十項 (Article 70-7-6, paragraph (20)), art-70-7-6/par-20 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-6/par-20 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-20
- art-70-7-8/par-17: 第七十条の七の六第十三項から第二十項まで → 租税特別措置法 第七十条の七の六第十四項 (Article 70-7-6, paragraph (14)), art-70-7-6/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-6/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-14
- art-70-7-8/par-17: 第一項 → 租税特別措置法 第七十条の七の八第一項 (Article 70-7-8, paragraph (1)), art-70-7-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-1
- art-70-7-8/par-17: 第七十条の七の六第十三項から第二十項まで → 租税特別措置法 第七十条の七の六第十九項 (Article 70-7-6, paragraph (19)), art-70-7-6/par-19 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-6/par-19 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-19
- art-70-7-8/par-17: 第七十条の七の六第十三項から第二十項まで → 租税特別措置法 第七十条の七の六第十三項 (Article 70-7-6, paragraph (13)), art-70-7-6/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-6/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-13
- art-70-7-8/par-17: 第七十条の七の六第十三項から第二十項まで → 租税特別措置法 第七十条の七の六第十六項 (Article 70-7-6, paragraph (16)), art-70-7-6/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-6/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-16
- art-70-7-8/par-17: 第七十条の七の六第十三項から第二十項まで → 租税特別措置法 第七十条の七の六第十八項 (Article 70-7-6, paragraph (18)), art-70-7-6/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-6/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-18
- art-70-7-8/par-17: 第七十条の七の六第十三項から第二十項まで → 租税特別措置法 第七十条の七の六第十七項 (Article 70-7-6, paragraph (17)), art-70-7-6/par-17 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-6/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-17
- art-70-7-8/par-18: 第三項 → 租税特別措置法 第七十条の七の八第三項 (Article 70-7-8, paragraph (3)), art-70-7-8/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-3
- art-70-7-8/par-18: 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-70-7-8/par-18: 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-70-7-8/par-18: 第十五項 → 租税特別措置法 第七十条の七の六第十五項 (Article 70-7-6, paragraph (15)), art-70-7-6/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-6/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-15
- art-70-7-8/par-18: 第八項 → 租税特別措置法 第七十条の七の二第八項 (Article 70-7-2, paragraph (8)), art-70-7-2/par-8 — 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
- art-70-7-8/par-18: 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-70-7-8/par-18: 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-70-7-8/par-18: 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-70-7-8/par-18: 前項 → 租税特別措置法 第七十条の七の八第十七項 (Article 70-7-8, paragraph (17)), art-70-7-8/par-17 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-17
- art-70-7-8/par-18: 第七十条の七の六第二十三項 → 租税特別措置法 第七十条の七の六第二十三項 (Article 70-7-6, paragraph (23)), art-70-7-6/par-23 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-6/par-23 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-23
- art-70-7-8/par-18: 第七十条の七の六第十三項 → 租税特別措置法 第七十条の七の六第十三項 (Article 70-7-6, paragraph (13)), art-70-7-6/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-6/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-13
- art-70-7-8/par-18: 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-70-7-8/par-18: 第九項 → 租税特別措置法 第七十条の七の二第九項 (Article 70-7-2, paragraph (9)), art-70-7-2/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-9
- art-70-7-8/par-18: 第二十四項 → 租税特別措置法 第七十条の七の六第二十四項 (Article 70-7-6, paragraph (24)), art-70-7-6/par-24 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-6/par-24 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-24
- art-70-7-8/par-18: 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-70-7-8/par-19: 第三項 → 租税特別措置法 第七十条の七の八第三項 (Article 70-7-8, paragraph (3)), art-70-7-8/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-3
- art-70-7-8/par-19: 前項 → 租税特別措置法 第七十条の七の八第十八項 (Article 70-7-8, paragraph (18)), art-70-7-8/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-18
- art-70-7-8/par-19: 第一項 → 租税特別措置法 第七十条の七の八第一項 (Article 70-7-8, paragraph (1)), art-70-7-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-1

## Cited by

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

- 租税特別措置法 第七十条の七第二項第三号ト（非上場株式等についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-2/item-3/sub-7 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-3/sub-7
- 租税特別措置法 第七十条の七の二第二項第三号ホ（非上場株式等についての相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-2/item-3/sub-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-3/sub-5
- 租税特別措置法 第七十条の七の五第一項（非上場株式等についての贈与税の納税猶予及び免除の特例） — 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
- 租税特別措置法 第七十条の七の五第二項第一号ホ（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-5/par-2/item-1/sub-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-1/sub-5
- 租税特別措置法 第七十条の七の五第二項第六号ロ（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-5/par-2/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-6/sub-2
- 租税特別措置法 第七十条の七の五第二項第六号ハ（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-5/par-2/item-6/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-6/sub-3
- 租税特別措置法 第七十条の七の五第二項第六号ニ（１）（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-4/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-6/sub-4/sub2-1
- 租税特別措置法 第七十条の七の五第三項（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-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-3
- 租税特別措置法 第七十条の七の五第二十六項（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-26 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-26
- 租税特別措置法 第七十条の七の六第一項（非上場株式等についての相続税の納税猶予及び免除の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-1
- 租税特別措置法 第七十条の七の六第二項第七号ハ（１）（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-3/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-2/item-7/sub-3/sub2-1
- 租税特別措置法 第七十条の七の六第三項（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-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-3
- 租税特別措置法 第七十条の七の七第一項（非上場株式等の特例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-70-7-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-7/par-1
- 租税特別措置法 第七十条の七の七第三項（非上場株式等の特例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-70-7-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-7/par-3
- 租税特別措置法 第七十条の七の八第一項（非上場株式等の特例贈与者が死亡した場合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-70-7-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-1
- 租税特別措置法 第七十条の七の八第二項（非上場株式等の特例贈与者が死亡した場合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-70-7-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2
- 租税特別措置法 第七十条の七の八第二項第一号イ（非上場株式等の特例贈与者が死亡した場合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-70-7-8/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-1/sub-1
- 租税特別措置法 第七十条の七の八第二項第一号ロ（非上場株式等の特例贈与者が死亡した場合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-70-7-8/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-1/sub-2
- 租税特別措置法 第七十条の七の八第二項第一号ハ（非上場株式等の特例贈与者が死亡した場合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-70-7-8/par-2/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-1/sub-3
- 租税特別措置法 第七十条の七の八第二項第二号（非上場株式等の特例贈与者が死亡した場合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-70-7-8/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-2
- 租税特別措置法 第七十条の七の八第二項第二号ハ（非上場株式等の特例贈与者が死亡した場合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-70-7-8/par-2/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-2/sub-3
- 租税特別措置法 第七十条の七の八第二項第四号（非上場株式等の特例贈与者が死亡した場合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-70-7-8/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-4
- 租税特別措置法 第七十条の七の八第二項第五号（非上場株式等の特例贈与者が死亡した場合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-70-7-8/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-5
- 租税特別措置法 第七十条の七の八第二項第六号イ（非上場株式等の特例贈与者が死亡した場合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-70-7-8/par-2/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-6/sub-1
- 租税特別措置法 第七十条の七の八第二項第六号ロ（非上場株式等の特例贈与者が死亡した場合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-70-7-8/par-2/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-6/sub-2
- 租税特別措置法 第七十条の七の八第三項（非上場株式等の特例贈与者が死亡した場合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-70-7-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-3
- 租税特別措置法 第七十条の七の八第四項（非上場株式等の特例贈与者が死亡した場合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-70-7-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-4
- 租税特別措置法 第七十条の七の八第五項（非上場株式等の特例贈与者が死亡した場合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-70-7-8/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-5
- 租税特別措置法 第七十条の七の八第五項第二号（非上場株式等の特例贈与者が死亡した場合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-70-7-8/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-5/item-2
- 租税特別措置法 第七十条の七の八第五項第三号（非上場株式等の特例贈与者が死亡した場合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-70-7-8/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-5/item-3
- 租税特別措置法 第七十条の七の八第六項（非上場株式等の特例贈与者が死亡した場合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-70-7-8/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-6
- 租税特別措置法 第七十条の七の八第八項（非上場株式等の特例贈与者が死亡した場合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-70-7-8/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-8
- 租税特別措置法 第七十条の七の八第九項（非上場株式等の特例贈与者が死亡した場合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-70-7-8/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-9
- 租税特別措置法 第七十条の七の八第十項（非上場株式等の特例贈与者が死亡した場合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-70-7-8/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-10
- 租税特別措置法 第七十条の七の八第十一項（非上場株式等の特例贈与者が死亡した場合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-70-7-8/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-11
- 租税特別措置法 第七十条の七の八第十三項（非上場株式等の特例贈与者が死亡した場合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-70-7-8/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-13
- 租税特別措置法 第七十条の七の八第十四項（非上場株式等の特例贈与者が死亡した場合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-70-7-8/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-14
- 租税特別措置法 第七十条の七の八第十五項（非上場株式等の特例贈与者が死亡した場合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-70-7-8/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-15
- 租税特別措置法 第七十条の七の八第十六項（非上場株式等の特例贈与者が死亡した場合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-70-7-8/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-16
- 租税特別措置法 第七十条の七の八第十七項（非上場株式等の特例贈与者が死亡した場合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-70-7-8/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-17
- 租税特別措置法 第七十条の七の八第十八項（非上場株式等の特例贈与者が死亡した場合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-70-7-8/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-18
- 租税特別措置法 第七十条の七の八第十九項（非上場株式等の特例贈与者が死亡した場合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-70-7-8/par-19 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-19
- 租税特別措置法 第七十条の八の二第四項第四号（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-4 · https://japanlaw.org/l/332AC0000000026/art-70-8-2/par-4/item-4
- 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

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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-20261007T211206-216, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-217, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-005, 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