# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十条の七の九 (Article 70-7-9)

- 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: 第七十条の七の九 (Article 70-7-9)（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — address `art-70-7-9`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-70-7-9
- Every provision below carries its address and both URLs on the line under it.
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Only the Japanese as published by the government has legal effect; the text
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They are never merged and never substituted for one another.

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### 第七十条の七の九（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — Tax Payment Grace Period and Exemption for Gift Tax on Economic Benefits Relating to Equity Interests in Medical Care Corporations
<sup>caption: machine translation, not official</sup>
<sup>art-70-7-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-9</sup>

**第一項**  認定医療法人（地域における医療及び介護の総合的な確保を推進するための関係法律の整備等に関する法律（平成二十六年法律第八十三号）附則第一条第二号に掲げる規定の施行の日（以下第七十条の七の十二までにおいて「平成二十六年改正医療法施行日」という。）から令和十一年十二月三十一日までの間に厚生労働大臣認定を受けた医療法人に限る。）の持分を有する個人（第四項において「贈与者」という。）が当該持分の全部又は一部の放棄をしたことにより、当該認定医療法人の持分を有する他の個人（以下この条において「受贈者」という。）に対して贈与税が課される場合には、当該受贈者の当該放棄があつた日の属する年分の贈与税で相続税法第二十八条第一項の規定による期限内申告書（当該期限内申告書の提出期限前に当該受贈者が死亡した場合には、当該受贈者の相続人（包括受遺者を含む。以下この条において同じ。）が提出する同法第二十八条第二項の規定による期限内申告書を含む。以下第七十条の七の十一までにおいて「贈与税の申告書」という。）の提出により納付すべきものの額のうち、当該放棄により受けた利益（以下第七十条の七の十一まで及び第七十条の七の十四において「経済的利益」という。）の価額で当該贈与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に係る納税猶予分の贈与税額（当該経済的利益の価額を当該受贈者に係る当該年分の贈与税の課税価格とみなして、同法第二十一条の五及び第二十一条の七の規定（第七十条の二の四及び第七十条の二の五の規定を含む。）を適用して計算した金額をいう。以下この条において同じ。）に相当する贈与税については、政令で定めるところにより当該年分の贈与税の申告書の提出期限までに当該納税猶予分の贈与税額に相当する担保を提供した場合に限り、同法第三十三条の規定にかかわらず、認定移行計画に記載された移行期限まで、その納税を猶予する。
<sup>art-70-7-9/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-1</sup>
In the case where, as a result of an individual who holds an equity interest in a certified medical care corporation (limited to a medical care corporation that has received approval by the Minister of Health, Labour and Welfare during the period from the effective date of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act on the Arrangement of Related Acts for Promoting the Comprehensive Securing of Medical and Long-Term Care in Communities (Act No. 83 of 2014) (referred to as the "effective date of the 2014 Medical Care Act amendments" hereinafter through Article 70-7-12) to December 31, 2029) (referred to as the "donor" in paragraph (4)) having waived all or part of that equity interest, gift tax is imposed on another individual who holds an equity interest in that certified medical care corporation (referred to as the "donee" hereinafter in this Article), with regard to the gift tax equivalent to the gift tax subject to deferral (meaning the amount calculated by deeming the value of that economic benefit to be the taxable value of gift tax for that year relating to that donee and applying the provisions of Article 21-5 and Article 21-7 of the Inheritance Tax Act (including the provisions of Article 70-2-4 and Article 70-2-5); the same applies hereinafter in this Article) relating to the value of the benefit received through that waiver (referred to as the "economic benefit" hereinafter through Article 70-7-11 and in Article 70-7-14) for which that gift tax return states that the donee seeks the application of the provisions of this paragraph, out of the amount of the gift tax of that donee for the year that includes the day on which that waiver took place that is payable upon the filing of the return filed by the due date under the provisions of Article 28, paragraph (1) of the Inheritance Tax Act (including, in the case where that donee has died before the due date for filing that return filed by the due date, the return filed by the due date under the provisions of Article 28, paragraph (2) of that Act filed by the heir of that donee (including a universal legatee; the same applies hereinafter in this Article); referred to as the "gift tax return" hereinafter through Article 70-7-11), notwithstanding the provisions of Article 33 of that Act, a grace period is granted for the payment of that tax until the transition deadline stated in the certified transition plan, only in the case where security equivalent to that gift tax subject to deferral has been provided by the due date for filing the gift tax return for that year pursuant to the provisions of Cabinet Order.
<sup>machine translation, not official</sup>

**第二項**  この条から第七十条の七の十四までにおいて、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-70-7-9/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-2</sup>
In this Article through Article 70-7-14, the meanings of the terms listed in the following items are as prescribed respectively in those items:
<sup>machine translation, not official</sup>

  **一**  認定医療法人　良質な医療を提供する体制の確立を図るための医療法等の一部を改正する法律（平成十八年法律第八十四号。以下この条、第七十条の七の十二及び第七十条の七の十四において「平成十八年医療法等改正法」という。）附則第十条の四第一項に規定する認定医療法人をいう。
  <sup>art-70-7-9/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-2/item-1</sup>
  certified medical care corporation: This means a certified medical care corporation prescribed in Article 10-4, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act, etc. for Establishing a System for Providing Quality Medical Care (Act No. 84 of 2006; referred to as the "2006 Medical Care Act, etc. Amendment Act" hereinafter in this Article, Article 70-7-12 and Article 70-7-14);
  <sup>machine translation, not official</sup>

  **二**  持分　平成十八年医療法等改正法附則第十条の三第三項第二号に規定する持分をいう。
  <sup>art-70-7-9/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-2/item-2</sup>
  equity interest: This means an equity interest prescribed in Article 10-3, paragraph (3), item (ii) of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act;
  <sup>machine translation, not official</sup>

  **三**  認定移行計画　平成十八年医療法等改正法附則第十条の四第二項に規定する認定移行計画をいう。
  <sup>art-70-7-9/par-2/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-2/item-3</sup>
  certified transition plan: This means a certified transition plan prescribed in Article 10-4, paragraph (2) of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act;
  <sup>machine translation, not official</sup>

  **四**  厚生労働大臣認定　平成十八年医療法等改正法附則第十条の三第一項の規定による厚生労働大臣の認定をいう。
  <sup>art-70-7-9/par-2/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-2/item-4</sup>
  approval by the Minister of Health, Labour and Welfare: This means the approval by the Minister of Health, Labour and Welfare under the provisions of Article 10-3, paragraph (1) of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act;
  <sup>machine translation, not official</sup>

  **五**  移行期限　平成十八年医療法等改正法附則第十条の三第二項の規定により認定移行計画に記載された移行の期限をいう。
  <sup>art-70-7-9/par-2/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-2/item-5</sup>
  transition deadline: This means the deadline for the transition stated in the certified transition plan pursuant to the provisions of Article 10-3, paragraph (2) of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act;
  <sup>machine translation, not official</sup>

  **六**  基金拠出型医療法人　平成十八年医療法等改正法附則第十条の三第二項第一号ハに規定する基金拠出型医療法人をいう。
  <sup>art-70-7-9/par-2/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-2/item-6</sup>
  fund-contribution type medical care corporation: This means a fund-contribution type medical care corporation prescribed in Article 10-3, paragraph (2), item (i), (c) of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act.
  <sup>machine translation, not official</sup>

**第三項**  次に掲げる者が、その者に係る相続税法第二十一条の九第五項に規定する特定贈与者が認定医療法人の持分を放棄したことにより経済的利益について第一項の規定の適用を受ける場合には、当該経済的利益については、同法第二章第三節の規定は、適用しない。
<sup>art-70-7-9/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-3</sup>
In the case where any of the following persons receives the application of the provisions of paragraph (1) with regard to an economic benefit as a result of the specified donor prescribed in Article 21-9, paragraph (5) of the Inheritance Tax Act relating to that person having waived an equity interest in a certified medical care corporation, the provisions of Chapter II, Section 3 of that Act do not apply to that economic benefit:
<sup>machine translation, not official</sup>

  **一**  相続税法第二十一条の九第五項に規定する相続時精算課税適用者
  <sup>art-70-7-9/par-3/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-3/item-1</sup>
  a person subject to taxation for settlement at the time of inheritance prescribed in Article 21-9, paragraph (5) of the Inheritance Tax Act;
  <sup>machine translation, not official</sup>

  **二**  第一項の規定の適用に係る認定医療法人の持分について当該特定贈与者による放棄があつた日の属する年中において、当該特定贈与者から贈与を受けた同項の規定の適用を受ける経済的利益以外の財産について相続税法第二十一条の九第二項（第七十条の二の六第一項、第七十条の二の七第一項（第七十条の二の八において準用する場合を含む。）又は第七十条の三第一項において準用する場合を含む。）の届出書を提出する者
  <sup>art-70-7-9/par-3/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-3/item-2</sup>
  a person who submits the written notification referred to in Article 21-9, paragraph (2) of the Inheritance Tax Act (including the case where it is applied mutatis mutandis pursuant to Article 70-2-6, paragraph (1), Article 70-2-7, paragraph (1) (including the case where it is applied mutatis mutandis pursuant to Article 70-2-8) or Article 70-3, paragraph (1)) with regard to property other than the economic benefit to which the provisions of paragraph (1) apply that the person received by gift from that specified donor during the year that includes the day on which the waiver by that specified donor of the equity interest in the certified medical care corporation to which the provisions of that paragraph apply took place.
  <sup>machine translation, not official</sup>

**第四項**  第一項の規定の適用を受けようとする受贈者が、同項の贈与者による認定医療法人の持分の放棄があつた日から同項の経済的利益に係る贈与税の申告書の提出期限までの間に同項の認定医療法人の持分に基づき出資額に応じた払戻しを受けた場合若しくは当該持分の譲渡をした場合又は次条第一項の規定の適用を受ける場合には、第一項の規定は、適用しない。
<sup>art-70-7-9/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-4</sup>
The provisions of paragraph (1) do not apply in the case where the donee seeking the application of the provisions of that paragraph has received a refund according to the amount of contribution based on the equity interest in the certified medical care corporation referred to in that paragraph or has made a transfer of that equity interest during the period from the day on which the waiver of the equity interest in the certified medical care corporation by the donor referred to in that paragraph took place until the due date for filing the gift tax return relating to the economic benefit referred to in that paragraph, or in the case where the donee receives the application of the provisions of paragraph (1) of the following Article.
<sup>machine translation, not official</sup>

**第五項**  第一項の規定の適用を受ける受贈者又は同項の規定の適用に係る認定医療法人について次の各号のいずれかに掲げる場合に該当することとなつた場合には、同項の規定の適用を受ける納税猶予分の贈与税額に相当する贈与税については、同項の規定にかかわらず、当該各号に定める日から二月を経過する日（当該各号に定める日から当該二月を経過する日までの間に当該受贈者が死亡した場合には、当該受贈者の相続人が当該受贈者の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日）をもつて同項の規定による納税の猶予に係る期限とする。
<sup>art-70-7-9/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-5</sup>
In the case where the donee who receives the application of the provisions of paragraph (1) or the certified medical care corporation to which the provisions of that paragraph apply has come to fall under any of the cases listed in the following items, notwithstanding the provisions of that paragraph, the deadline of the tax payment grace period under the provisions of that paragraph for the gift tax equivalent to the gift tax subject to deferral to which the provisions of that paragraph apply is the day on which two months have elapsed from the day specified in the relevant item (or, in the case where that donee has died during the period from the day specified in the relevant item until the day on which those two months elapse, the day on which six months have elapsed from the day following the day on which the heir of that donee came to know of the commencement of the succession due to the death of that donee):
<sup>machine translation, not official</sup>

  **一**  当該受贈者が第一項の贈与税の申告書の提出期限から当該認定医療法人の認定移行計画に記載された移行期限までの間に当該認定医療法人の持分に基づき出資額に応じた払戻しを受けた場合　当該払戻しを受けた日
  <sup>art-70-7-9/par-5/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-5/item-1</sup>
  in the case where that donee has received a refund according to the amount of contribution based on the equity interest in that certified medical care corporation during the period from the due date for filing the gift tax return referred to in paragraph (1) until the transition deadline stated in the certified transition plan of that certified medical care corporation: the day on which that refund was received;
  <sup>machine translation, not official</sup>

  **二**  当該受贈者が第一項の贈与税の申告書の提出期限から当該認定医療法人の認定移行計画に記載された移行期限までの間に当該認定医療法人の持分の譲渡をした場合　当該譲渡をした日
  <sup>art-70-7-9/par-5/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-5/item-2</sup>
  in the case where that donee has made a transfer of the equity interest in that certified medical care corporation during the period from the due date for filing the gift tax return referred to in paragraph (1) until the transition deadline stated in the certified transition plan of that certified medical care corporation: the day on which that transfer was made;
  <sup>machine translation, not official</sup>

  **三**  当該認定医療法人の認定移行計画に記載された移行期限までに平成十八年医療法等改正法附則第十条の二に規定する新医療法人への移行をしなかつた場合　当該移行期限
  <sup>art-70-7-9/par-5/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-5/item-3</sup>
  in the case where that certified medical care corporation has not made the transition to a new medical care corporation prescribed in Article 10-2 of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act by the transition deadline stated in the certified transition plan of that certified medical care corporation: that transition deadline;
  <sup>machine translation, not official</sup>

  **四**  当該認定医療法人の認定移行計画について平成十八年医療法等改正法附則第十条の四第二項の規定により厚生労働大臣認定が取り消された場合　当該厚生労働大臣認定が取り消された日
  <sup>art-70-7-9/par-5/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-5/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-5/item-4</sup>
  in the case where the approval by the Minister of Health, Labour and Welfare has been revoked with regard to the certified transition plan of that certified medical care corporation pursuant to the provisions of Article 10-4, paragraph (2) of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act: the day on which that approval by the Minister of Health, Labour and Welfare was revoked;
  <sup>machine translation, not official</sup>

  **五**  当該認定医療法人が解散をした場合（合併により消滅をする場合を除く。）　当該解散をした日
  <sup>art-70-7-9/par-5/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-5/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-5/item-5</sup>
  in the case where that certified medical care corporation has dissolved (excluding the case where it is extinguished through a merger): the day of that dissolution;
  <sup>machine translation, not official</sup>

  **六**  当該認定医療法人が合併により消滅をした場合（合併により医療法人を設立する場合において当該受贈者が持分に代わる金銭その他の財産の交付を受けないときその他の政令で定める場合を除く。）　当該消滅をした日
  <sup>art-70-7-9/par-5/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-5/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-5/item-6</sup>
  in the case where that certified medical care corporation has been extinguished through a merger (excluding the case where a medical care corporation is established through the merger and that donee does not receive delivery of money or other property in lieu of the equity interest, and any other case specified by Cabinet Order): the day of that extinction.
  <sup>machine translation, not official</sup>

**第六項**  第一項の規定の適用に係る認定医療法人が認定移行計画に記載された移行期限までに基金拠出型医療法人への移行をする場合において、同項の規定の適用を受ける受贈者が有する当該認定医療法人の持分の一部を財務省令で定めるところにより放棄し、その残余の部分を当該基金拠出型医療法人の平成十八年医療法等改正法附則第十条の三第二項第一号ハに規定する基金（以下この項及び第十一項第二号において「基金」という。）として拠出したときは、当該受贈者の納税猶予分の贈与税額のうち基金として拠出した額に対応する部分の金額として政令で定めるところにより計算した金額に相当する贈与税については、第一項の規定にかかわらず、当該基金拠出型医療法人への移行のための定款の変更に係る医療法第五十四条の九第三項の規定による都道府県知事の認可があつた日から二月を経過する日（当該認可があつた日から当該二月を経過する日までの間に当該受贈者が死亡した場合には、当該受贈者の相続人が当該受贈者の死亡による相続の開始があつたことを知つた日の翌日から六月を経過する日）をもつて第一項の規定による納税の猶予に係る期限とする。
<sup>art-70-7-9/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-6</sup>
In the case where the certified medical care corporation to which the provisions of paragraph (1) apply makes the transition to a fund-contribution type medical care corporation by the transition deadline stated in the certified transition plan, when the donee who receives the application of the provisions of that paragraph has waived, pursuant to the provisions of Order of the Ministry of Finance, part of the equity interest in that certified medical care corporation held by the donee and has contributed the remaining part as a fund prescribed in Article 10-3, paragraph (2), item (i), (c) of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act of that fund-contribution type medical care corporation (referred to as the "fund" in this paragraph and paragraph (11), item (ii)), notwithstanding the provisions of paragraph (1), the deadline of the tax payment grace period under the provisions of paragraph (1) for the gift tax equivalent to the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the amount contributed as the fund, out of the gift tax subject to deferral of that donee, is the day on which two months have elapsed from the day on which the authorization of the prefectural governor under the provisions of Article 54-9, paragraph (3) of the Medical Care Act was granted for the change to the articles of incorporation for the transition to that fund-contribution type medical care corporation (or, in the case where that donee has died during the period from the day on which that authorization was granted until the day on which those two months elapse, the day on which six months have elapsed from the day following the day on which the heir of that donee came to know of the commencement of the succession due to the death of that donee).
<sup>machine translation, not official</sup>

**第七項**  第一項の規定の適用を受けようとする受贈者が納税猶予分の贈与税額につきその有する同項の規定の適用に係る認定医療法人の持分の全てを担保として提供した場合には、当該持分の価額が当該納税猶予分の贈与税額に満たないときであつても、同項の規定の適用については、当該納税猶予分の贈与税額に相当する担保が提供されたものとみなす。ただし、その後において、その提供された担保の全部又は一部につき変更があつた場合には、この限りでない。
<sup>art-70-7-9/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-7</sup>
In the case where the donee seeking the application of the provisions of paragraph (1) has provided all of the equity interest in the certified medical care corporation to which the provisions of that paragraph apply held by the donee as security for the gift tax subject to deferral, even when the value of that equity interest is less than that gift tax subject to deferral, security equivalent to that gift tax subject to deferral is deemed to have been provided with regard to the application of the provisions of that paragraph; provided, however, that this does not apply in the case where all or part of the security so provided has subsequently been changed.
<sup>machine translation, not official</sup>

**第八項**  第一項の規定は、同項の規定の適用を受けようとする受贈者の経済的利益に係る贈与税の申告書に、当該経済的利益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当該経済的利益に係る持分の明細及び納税猶予分の贈与税額の計算に関する明細その他財務省令で定める書類の添付がない場合には、適用しない。
<sup>art-70-7-9/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-8</sup>
The provisions of paragraph (1) do not apply in the case where the gift tax return relating to the economic benefit of the donee seeking the application of the provisions of that paragraph does not state that the donee seeks the application of the provisions of that paragraph for that economic benefit, or where details of the equity interest relating to that economic benefit, details concerning the calculation of the gift tax subject to deferral and other documents specified by Order of the Ministry of Finance are not attached to that return.
<sup>machine translation, not official</sup>

**第九項**  税務署長は、第一項の規定の適用を受ける受贈者が同項に規定する担保について国税通則法第五十一条第一項の規定による命令に応じない場合には、納税猶予分の贈与税額に相当する贈与税に係る第一項の規定による納税の猶予に係る期限を繰り上げることができる。この場合においては、同法第四十九条第二項及び第三項の規定を準用する。
<sup>art-70-7-9/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-9</sup>
If the donee who receives the application of the provisions of paragraph (1) does not comply, with regard to the security prescribed in that paragraph, with an order under the provisions of Article 51, paragraph (1) of the Act on General Rules for National Taxes, the district director may accelerate the deadline of the tax payment grace period under the provisions of paragraph (1) relating to the gift tax equivalent to the gift tax subject to deferral. In this case, the provisions of Article 49, paragraphs (2) and (3) of that Act apply mutatis mutandis.
<sup>machine translation, not official</sup>

**第十項**  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は、次に定めるところによる。
<sup>art-70-7-9/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-10</sup>
With regard to the application of the provisions of the Act on General Rules for National Taxes, the National Tax Collection Act and the Inheritance Tax Act in the case where a donee seeks the application of the provisions of paragraph (1) or a tax payment grace period has been granted under the provisions of that paragraph, the following provisions apply:
<sup>machine translation, not official</sup>

  **一**  第一項の規定の適用があつた場合における贈与税に係る延滞税については、その贈与税の額のうち納税猶予分の贈与税額とその他のものとに区分して、それぞれの税額ごとに国税通則法の延滞税に関する規定を適用する。
  <sup>art-70-7-9/par-10/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-10/item-1</sup>
  with regard to delinquent tax on gift tax in the case where the provisions of paragraph (1) have been applied, the amount of that gift tax is divided into the gift tax subject to deferral and the remainder, and the provisions concerning delinquent tax in the Act on General Rules for National Taxes apply to each of those tax amounts;
  <sup>machine translation, not official</sup>

  **二**  第一項の規定の適用を受けようとする受贈者が第七項本文の規定によりその有する認定医療法人の持分の全てを担保として提供する場合には、国税通則法第五十条第二号中「有価証券で税務署長等（国税に関する法律の規定により国税庁長官又は国税局長が担保を徴するものとされている場合には、国税庁長官又は国税局長。以下この条及び次条において同じ。）が確実と認めるもの」とあるのは、「有価証券及び租税特別措置法第七十条の七の九第二項第二号（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除）に規定する持分（質権その他の担保権の目的となつていないことその他の財務省令で定める要件を満たすものに限る。）」とし、同法第五十一条第一項の規定は、適用しない。
  <sup>art-70-7-9/par-10/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-10/item-2</sup>
  in the case where the donee seeking the application of the provisions of paragraph (1) provides all of the equity interest in the certified medical care corporation held by the donee as security pursuant to the provisions of the main clause of paragraph (7), the phrase "securities that the district director, etc. (or, in the case where the Commissioner of the National Tax Agency or the regional commissioner is to collect security pursuant to the provisions of the Acts on national tax, the Commissioner of the National Tax Agency or the regional commissioner; the same applies hereinafter in this Article and the following Article) finds to be reliable" in Article 50, item (ii) of the Act on General Rules for National Taxes is deemed to be replaced with "securities and the equity interest prescribed in Article 70-7-9, paragraph (2), item (ii) (Tax Payment Grace Period and Exemption for Gift Tax on Economic Benefits Relating to Equity Interests in Medical Care Corporations) of the Act on Special Measures Concerning Taxation (limited to one that satisfies the requirements specified by Order of the Ministry of Finance, such as not being the subject of a pledge or other security interest)", and the provisions of Article 51, paragraph (1) of that Act do not apply;
  <sup>machine translation, not official</sup>

  **三**  前号の場合において、第七項ただし書の規定の適用があるときは、同号の規定は、適用しない。
  <sup>art-70-7-9/par-10/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-10/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-10/item-3</sup>
  in the case referred to in the preceding item, when the proviso to paragraph (7) applies, the provisions of that item do not apply;
  <sup>machine translation, not official</sup>

  **四**  第一項の規定による納税の猶予を受けた贈与税については、国税通則法第六十四条第一項中「延納」とあるのは「延納（租税特別措置法第七十条の七の九第一項（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除）の規定による納税の猶予を含む。）」と、同法第七十三条第四項中「延納、」とあるのは「延納（租税特別措置法第七十条の七の九第一項（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除）の規定による納税の猶予を含む。以下この項において同じ。）、」とする。
  <sup>art-70-7-9/par-10/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-10/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-10/item-4</sup>
  with regard to gift tax for which a tax payment grace period has been granted under the provisions of paragraph (1), the phrase "deferred payment" in Article 64, paragraph (1) of the Act on General Rules for National Taxes is deemed to be replaced with "deferred payment (including a tax payment grace period under the provisions of Article 70-7-9, paragraph (1) (Tax Payment Grace Period and Exemption for Gift Tax on Economic Benefits Relating to Equity Interests in Medical Care Corporations) of the Act on Special Measures Concerning Taxation)", and the phrase "deferred payment," in Article 73, paragraph (4) of that Act is deemed to be replaced with "deferred payment (including a tax payment grace period under the provisions of Article 70-7-9, paragraph (1) (Tax Payment Grace Period and Exemption for Gift Tax on Economic Benefits Relating to Equity Interests in Medical Care Corporations) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph),";
  <sup>machine translation, not official</sup>

  **五**  第一項の規定による納税の猶予に係る期限（第五項、第六項又は前項の規定による当該期限を含む。）は、国税通則法及び国税徴収法中法定納期限又は納期限に関する規定を適用する場合には、相続税法の規定による延納に係る期限に含まれるものとする。
  <sup>art-70-7-9/par-10/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-10/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-10/item-5</sup>
  the deadline of the tax payment grace period under the provisions of paragraph (1) (including that deadline under the provisions of paragraph (5), paragraph (6) or the preceding paragraph) is to be included in the deadline for deferred payment under the provisions of the Inheritance Tax Act when the provisions concerning the statutory due date for payment or the due date for payment in the Act on General Rules for National Taxes and the National Tax Collection Act are applied;
  <sup>machine translation, not official</sup>

  **六**  第一項の規定による納税の猶予を受けた贈与税については、国税通則法第五十二条第四項中「認めるときは、税務署長等」とあるのは「認めるとき（租税特別措置法第七十条の七の九第一項（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除）の規定による納税の猶予の担保として同項に規定する経済的利益に係る同項の認定医療法人の持分が提供された場合には、当該認めるとき、又は当該認定医療法人の持分を換価に付しても買受人がないとき）は、税務署長等」と、国税徴収法第三十五条第一項中「一年以上前」とあるのは「一年以上前（当該滞納に係る国税が贈与税である場合にあつては、当該贈与税に係る贈与の前）」と、同法第四十八条第一項中「財産は」とあるのは「財産（租税特別措置法第七十条の七の九第一項（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除）の規定による納税の猶予の担保として同項に規定する経済的利益に係る同項の認定医療法人の持分が提供された場合において、当該認定医療法人の持分を換価に付しても買受人がないときにおける当該担保を提供した同項に規定する受贈者の他の財産を除く。）は」とする。
  <sup>art-70-7-9/par-10/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-10/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-10/item-6</sup>
  with regard to gift tax for which a tax payment grace period has been granted under the provisions of paragraph (1), the phrase "when it is so found, the district director, etc." in Article 52, paragraph (4) of the Act on General Rules for National Taxes is deemed to be replaced with "when it is so found (or, in the case where the equity interest in the certified medical care corporation referred to in Article 70-7-9, paragraph (1) (Tax Payment Grace Period and Exemption for Gift Tax on Economic Benefits Relating to Equity Interests in Medical Care Corporations) of the Act on Special Measures Concerning Taxation relating to the economic benefit prescribed in that paragraph has been provided as security for the tax payment grace period under the provisions of that paragraph, when it is so found or when there is no buyer even if that equity interest in the certified medical care corporation is put up for realization), the district director, etc.", the phrase "one year or more before" in Article 35, paragraph (1) of the National Tax Collection Act is deemed to be replaced with "one year or more before (or, in the case where the national tax relating to that delinquency is gift tax, before the gift relating to that gift tax)", and the phrase "property" in Article 48, paragraph (1) of that Act is deemed to be replaced with "property (excluding, in the case where the equity interest in the certified medical care corporation referred to in Article 70-7-9, paragraph (1) (Tax Payment Grace Period and Exemption for Gift Tax on Economic Benefits Relating to Equity Interests in Medical Care Corporations) of the Act on Special Measures Concerning Taxation relating to the economic benefit prescribed in that paragraph has been provided as security for the tax payment grace period under the provisions of that paragraph, the other property of the donee prescribed in that paragraph who provided that security when there is no buyer even if that equity interest in the certified medical care corporation is put up for realization)";
  <sup>machine translation, not official</sup>

  **七**  第五項、第六項又は前項の規定に該当する贈与税については、相続税法第三十八条第三項の規定は、適用しない。
  <sup>art-70-7-9/par-10/item-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-10/item-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-10/item-7</sup>
  the provisions of Article 38, paragraph (3) of the Inheritance Tax Act do not apply to gift tax that falls under the provisions of paragraph (5), paragraph (6) or the preceding paragraph.
  <sup>machine translation, not official</sup>

**第十一項**  第一項の規定の適用に係る認定医療法人の認定移行計画に記載された移行期限までに次の各号のいずれかに掲げる場合に該当することとなつた場合（その該当することとなつた日前に、第五項各号に掲げる場合に該当することとなつた場合及び第九項の規定による納税の猶予に係る期限の繰上げがあつた場合を除く。）には、次の各号に掲げる場合の区分に応じ当該各号に定める金額に相当する贈与税は、政令で定めるところにより、免除する。
<sup>art-70-7-9/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-11</sup>
In the case where, by the transition deadline stated in the certified transition plan of the certified medical care corporation to which the provisions of paragraph (1) apply, it has come to fall under any of the cases listed in the following items (excluding the case where, before the day on which it came to fall under that case, it has come to fall under any of the cases listed in the items of paragraph (5), and the case where the deadline of the tax payment grace period has been accelerated under the provisions of paragraph (9)), the gift tax equivalent to the amount specified in the relevant item according to the category of cases listed in the following items is exempted pursuant to the provisions of Cabinet Order:
<sup>machine translation, not official</sup>

  **一**  第一項の規定の適用を受ける受贈者が有している同項の規定の適用に係る認定医療法人の持分の全てを財務省令で定めるところにより放棄した場合　納税猶予分の贈与税額
  <sup>art-70-7-9/par-11/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-11/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-11/item-1</sup>
  in the case where the donee who receives the application of the provisions of paragraph (1) has waived, pursuant to the provisions of Order of the Ministry of Finance, all of the equity interest in the certified medical care corporation to which the provisions of that paragraph apply held by the donee: the gift tax subject to deferral;
  <sup>machine translation, not official</sup>

  **二**  当該認定医療法人が基金拠出型医療法人への移行をする場合において、第一項の規定の適用を受ける受贈者が有している当該認定医療法人の持分の一部を財務省令で定めるところにより放棄し、その残余の部分を当該基金拠出型医療法人の基金として拠出したとき　納税猶予分の贈与税額から第六項に規定する政令で定めるところにより計算した金額を控除した残額
  <sup>art-70-7-9/par-11/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-11/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-11/item-2</sup>
  in the case where that certified medical care corporation makes the transition to a fund-contribution type medical care corporation, when the donee who receives the application of the provisions of paragraph (1) has waived, pursuant to the provisions of Order of the Ministry of Finance, part of the equity interest in that certified medical care corporation held by the donee and has contributed the remaining part as the fund of that fund-contribution type medical care corporation: the remaining amount after deducting the amount calculated pursuant to the provisions of Cabinet Order prescribed in paragraph (6) from the gift tax subject to deferral.
  <sup>machine translation, not official</sup>

**第十二項**  第一項の規定の適用を受ける受贈者は、次の各号のいずれかに掲げる場合に該当する場合には、当該各号に規定する贈与税に相当する金額を基礎とし、当該贈与税に係る贈与税の申告書の提出期限の翌日から当該各号に定める納税の猶予に係る期限までの期間に応じ、年六・六パーセントの割合を乗じて計算した金額に相当する利子税を、当該各号に規定する贈与税に併せて納付しなければならない。
<sup>art-70-7-9/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-12</sup>
In the case falling under any of the cases listed in the following items, the donee who receives the application of the provisions of paragraph (1) must pay, together with the gift tax prescribed in the relevant item, interest tax equivalent to the amount calculated by multiplying the amount equivalent to the gift tax prescribed in the relevant item, as the base, by a rate of 6.6 percent per annum according to the period from the day following the due date for filing the gift tax return relating to that gift tax until the deadline of the tax payment grace period specified in the relevant item:
<sup>machine translation, not official</sup>

  **一**  第五項の規定の適用があつた場合（第三号に掲げる場合に該当する場合を除く。）　同項に規定する贈与税に係る同項の規定による納税の猶予に係る期限
  <sup>art-70-7-9/par-12/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-12/item-1</sup>
  in the case where the provisions of paragraph (5) have been applied (excluding the case falling under the case listed in item (iii)): the deadline of the tax payment grace period under the provisions of that paragraph relating to the gift tax prescribed in that paragraph;
  <sup>machine translation, not official</sup>

  **二**  第六項の規定の適用があつた場合（次号に掲げる場合に該当する場合を除く。）　同項に規定する政令で定めるところにより計算した金額に相当する贈与税に係る同項の規定による納税の猶予に係る期限
  <sup>art-70-7-9/par-12/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-12/item-2</sup>
  in the case where the provisions of paragraph (6) have been applied (excluding the case falling under the case listed in the following item): the deadline of the tax payment grace period under the provisions of that paragraph relating to the gift tax equivalent to the amount calculated pursuant to the provisions of Cabinet Order prescribed in that paragraph;
  <sup>machine translation, not official</sup>

  **三**  第九項の規定の適用があつた場合　同項に規定する贈与税に係る同項の規定により繰り上げられた納税の猶予に係る期限
  <sup>art-70-7-9/par-12/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-12/item-3</sup>
  in the case where the provisions of paragraph (9) have been applied: the deadline of the tax payment grace period as accelerated under the provisions of that paragraph relating to the gift tax prescribed in that paragraph.
  <sup>machine translation, not official</sup>

**第十三項**  第一項の規定の適用に係る認定医療法人の認定移行計画に記載された移行期限までに同項の規定の適用を受ける受贈者が死亡した場合には、当該受贈者に係る納税猶予分の贈与税額に係る納付の義務は、当該受贈者の相続人が承継する。この場合において、必要な事項は、政令で定める。
<sup>art-70-7-9/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-13</sup>
In the case where the donee who receives the application of the provisions of paragraph (1) has died by the transition deadline stated in the certified transition plan of the certified medical care corporation to which the provisions of that paragraph apply, the obligation to pay the gift tax subject to deferral relating to that donee is succeeded to by the heir of that donee. In this case, necessary matters are specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第十四項**  厚生労働大臣又は地方厚生局長若しくは地方厚生支局長は、第一項の規定の適用を受ける受贈者若しくは同項の規定の適用に係る認定医療法人について、第五項若しくは第六項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又は当該認定医療法人の認定移行計画の変更（移行期限に係るものに限る。）について、平成十八年医療法等改正法附則第十条の四第一項の規定による認定を行つた場合には、遅滞なく、当該受贈者若しくは当該認定医療法人について当該事実が生じた旨又は当該変更について当該認定を行つた旨その他財務省令で定める事項を、書面により、国税庁長官又は当該受贈者の納税地の所轄税務署長に通知しなければならない。
<sup>art-70-7-9/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-14</sup>
The Minister of Health, Labour and Welfare, or the Director-General of the Regional Bureau of Health and Welfare or the Director-General of the Regional Branch Bureau of Health and Welfare, must, in the case where they have come to know, with regard to the donee who receives the application of the provisions of paragraph (1) or the certified medical care corporation to which the provisions of that paragraph apply, that a fact relating to the fixing of the deadline of the tax payment grace period under the provisions of paragraph (5) or paragraph (6) has occurred, through having accepted a report or performed any other act concerning that fact pursuant to the provisions of laws and regulations, or in the case where they have given certification under the provisions of Article 10-4, paragraph (1) of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act for a change (limited to one relating to the transition deadline) to the certified transition plan of that certified medical care corporation, notify the Commissioner of the National Tax Agency or the district director with jurisdiction over the place for tax payment of that donee in writing, without delay, that the fact has occurred with regard to that donee or that certified medical care corporation or that the certification has been given for that change, and of other matters specified by Order of the Ministry of Finance.
<sup>machine translation, not official</sup>

**第十五項**  税務署長は、第一項の場合において厚生労働大臣又は地方厚生局長若しくは地方厚生支局長の事務（同項の規定の適用を受ける受贈者に関する事務で、前項の規定の適用に係るものに限る。）の処理を適正かつ確実に行うため必要があると認めるときは、厚生労働大臣又は当該地方厚生局長若しくは当該地方厚生支局長に対し、当該受贈者が第一項の規定の適用を受ける旨その他財務省令で定める事項を通知することができる。
<sup>art-70-7-9/par-15 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-15</sup>
When the district director, in the case referred to in paragraph (1), finds it necessary in order for the affairs of the Minister of Health, Labour and Welfare or the Director-General of the Regional Bureau of Health and Welfare or the Director-General of the Regional Branch Bureau of Health and Welfare (limited to affairs concerning the donee who receives the application of the provisions of that paragraph that relate to the application of the provisions of the preceding paragraph) to be processed properly and reliably, the district director may notify the Minister of Health, Labour and Welfare, or that Director-General of the Regional Bureau of Health and Welfare or that Director-General of the Regional Branch Bureau of Health and Welfare, that the donee receives the application of the provisions of paragraph (1) and of other matters specified by Order of the Ministry of Finance.
<sup>machine translation, not official</sup>

**第十六項**  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-70-7-9/par-16 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-16</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-70-7-9/par-1: 相続税法第二十八条第一項 → e-Gov law 325AC0000000073, 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — not held in this collection
- art-70-7-9/par-1: 同法第二十八条第二項 → e-Gov law 325AC0000000073, 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — not held in this collection
- art-70-7-9/par-1: 同法第二十一条の五 → e-Gov law 325AC0000000073, 第二十一条の五 (Article 21-5), art-21-5 — not held in this collection
- art-70-7-9/par-1: 第二十一条の七 → e-Gov law 325AC0000000073, 第二十一条の七 (Article 21-7), art-21-7 — not held in this collection
- art-70-7-9/par-1: 同法第三十三条 → e-Gov law 325AC0000000073, 第三十三条 (Article 33), art-33 — not held in this collection
- art-70-7-9/par-1: 第七十条の七の十二 → 租税特別措置法 第七十条の七の十二 (Article 70-7-12), art-70-7-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-12
- art-70-7-9/par-1: 第七十条の七の十四 → 租税特別措置法 第七十条の七の十四 (Article 70-7-14), art-70-7-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14 · https://japanlaw.org/l/332AC0000000026/art-70-7-14
- art-70-7-9/par-1: 第七十条の二の五 → 租税特別措置法 第七十条の二の五 (Article 70-2-5), art-70-2-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-5 · https://japanlaw.org/l/332AC0000000026/art-70-2-5
- art-70-7-9/par-1: この条 → 租税特別措置法 第七十条の七の九 (Article 70-7-9), art-70-7-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-9
- art-70-7-9/par-1: 第七十条の二の四 → 租税特別措置法 第七十条の二の四 (Article 70-2-4), art-70-2-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-4
- art-70-7-9/par-1: 第七十条の七の十一 → 租税特別措置法 第七十条の七の十一 (Article 70-7-11), art-70-7-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-11
- art-70-7-9/par-1: 第四項 → 租税特別措置法 第七十条の七の九第四項 (Article 70-7-9, paragraph (4)), art-70-7-9/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-4
- art-70-7-9/par-1: この項 → 租税特別措置法 第七十条の七の九第一項 (Article 70-7-9, paragraph (1)), art-70-7-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-1
- art-70-7-9/par-2: 第七十条の七の十四 → 租税特別措置法 第七十条の七の十四 (Article 70-7-14), art-70-7-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14 · https://japanlaw.org/l/332AC0000000026/art-70-7-14
- art-70-7-9/par-2: この条 → 租税特別措置法 第七十条の七の九 (Article 70-7-9), art-70-7-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-9
- art-70-7-9/par-2/item-1: 第七十条の七の十二 → 租税特別措置法 第七十条の七の十二 (Article 70-7-12), art-70-7-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-12
- art-70-7-9/par-2/item-1: 第七十条の七の十四 → 租税特別措置法 第七十条の七の十四 (Article 70-7-14), art-70-7-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14 · https://japanlaw.org/l/332AC0000000026/art-70-7-14
- art-70-7-9/par-2/item-1: この条 → 租税特別措置法 第七十条の七の九 (Article 70-7-9), art-70-7-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-9
- art-70-7-9/par-3: 相続税法第二十一条の九第五項 → e-Gov law 325AC0000000073, 第二十一条の九第五項 (Article 21-9, paragraph (5)), art-21-9/par-5 — not held in this collection
- art-70-7-9/par-3: 第一項 → 租税特別措置法 第七十条の七の九第一項 (Article 70-7-9, paragraph (1)), art-70-7-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-1
- art-70-7-9/par-3/item-1: 相続税法第二十一条の九第五項 → e-Gov law 325AC0000000073, 第二十一条の九第五項 (Article 21-9, paragraph (5)), art-21-9/par-5 — not held in this collection
- art-70-7-9/par-3/item-2: 相続税法第二十一条の九第二項 → e-Gov law 325AC0000000073, 第二十一条の九第二項 (Article 21-9, paragraph (2)), art-21-9/par-2 — not held in this collection
- art-70-7-9/par-3/item-2: 第七十条の二の七第一項 → 租税特別措置法 第七十条の二の七第一項 (Article 70-2-7, paragraph (1)), art-70-2-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-7/par-1
- art-70-7-9/par-3/item-2: 第七十条の三第一項 → 租税特別措置法 第七十条の三第一項 (Article 70-3, paragraph (1)), art-70-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1
- art-70-7-9/par-3/item-2: 第七十条の二の六第一項 → 租税特別措置法 第七十条の二の六第一項 (Article 70-2-6, paragraph (1)), art-70-2-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-6/par-1
- art-70-7-9/par-3/item-2: 第一項 → 租税特別措置法 第七十条の七の九第一項 (Article 70-7-9, paragraph (1)), art-70-7-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-1
- art-70-7-9/par-3/item-2: 第七十条の二の八 → 租税特別措置法 第七十条の二の八 (Article 70-2-8), art-70-2-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-8 · https://japanlaw.org/l/332AC0000000026/art-70-2-8
- art-70-7-9/par-4: 次条第一項 → 租税特別措置法 第七十条の七の十第一項 (Article 70-7-10, paragraph (1)), art-70-7-10/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-10/par-1
- art-70-7-9/par-4: 第一項 → 租税特別措置法 第七十条の七の九第一項 (Article 70-7-9, paragraph (1)), art-70-7-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-1
- art-70-7-9/par-5: 第一項 → 租税特別措置法 第七十条の七の九第一項 (Article 70-7-9, paragraph (1)), art-70-7-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-1
- art-70-7-9/par-5/item-1: 第一項 → 租税特別措置法 第七十条の七の九第一項 (Article 70-7-9, paragraph (1)), art-70-7-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-1
- art-70-7-9/par-5/item-2: 第一項 → 租税特別措置法 第七十条の七の九第一項 (Article 70-7-9, paragraph (1)), art-70-7-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-1
- art-70-7-9/par-6: 医療法第五十四条の九第三項 → e-Gov law 323AC0000000205, 第五十四条の九第三項 (Article 54-9, paragraph (3)), art-54-9/par-3 — not held in this collection
- art-70-7-9/par-6: 第十一項第二号 → 租税特別措置法 第七十条の七の九第十一項第二号 (Article 70-7-9, paragraph (11), item (ii)), art-70-7-9/par-11/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-11/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-11/item-2
- art-70-7-9/par-6: この項 → 租税特別措置法 第七十条の七の九第六項 (Article 70-7-9, paragraph (6)), art-70-7-9/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-6
- art-70-7-9/par-6: 第一項 → 租税特別措置法 第七十条の七の九第一項 (Article 70-7-9, paragraph (1)), art-70-7-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-1
- art-70-7-9/par-7: 第一項 → 租税特別措置法 第七十条の七の九第一項 (Article 70-7-9, paragraph (1)), art-70-7-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-1
- art-70-7-9/par-8: 第一項 → 租税特別措置法 第七十条の七の九第一項 (Article 70-7-9, paragraph (1)), art-70-7-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-1
- art-70-7-9/par-9: 同法第四十九条第二項 → 国税通則法 第四十九条第二項 (Article 49, paragraph (2)), art-49/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-49/par-2 · https://japanlaw.org/l/337AC0000000066/art-49/par-2
- art-70-7-9/par-9: 第三項 → 国税通則法 第四十九条第三項 (Article 49, paragraph (3)), art-49/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-49/par-3 · https://japanlaw.org/l/337AC0000000066/art-49/par-3
- art-70-7-9/par-9: 国税通則法第五十一条第一項 → 国税通則法 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-51/par-1 · https://japanlaw.org/l/337AC0000000066/art-51/par-1
- art-70-7-9/par-9: 第一項 → 租税特別措置法 第七十条の七の九第一項 (Article 70-7-9, paragraph (1)), art-70-7-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-1
- art-70-7-9/par-10: 第一項 → 租税特別措置法 第七十条の七の九第一項 (Article 70-7-9, paragraph (1)), art-70-7-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-1
- art-70-7-9/par-10/item-1: 第一項 → 租税特別措置法 第七十条の七の九第一項 (Article 70-7-9, paragraph (1)), art-70-7-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-1
- art-70-7-9/par-10/item-2: この条 → 国税通則法 第五十条 (Article 50), art-50 — https://japanlaw.org/ja/national-tax-general-rules-act/art-50 · https://japanlaw.org/l/337AC0000000066/art-50
- art-70-7-9/par-10/item-2: 国税通則法第五十条第二号 → 国税通則法 第五十条第一項第二号 (Article 50, paragraph (1), item (ii)), art-50/par-1/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-50/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-50/par-1/item-2
- art-70-7-9/par-10/item-2: 次条 → 国税通則法 第五十一条 (Article 51), art-51 — https://japanlaw.org/ja/national-tax-general-rules-act/art-51 · https://japanlaw.org/l/337AC0000000066/art-51
- art-70-7-9/par-10/item-2: 同法第五十一条第一項 → 国税通則法 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-51/par-1 · https://japanlaw.org/l/337AC0000000066/art-51/par-1
- art-70-7-9/par-10/item-2: 第七項 → 租税特別措置法 第七十条の七の九第七項 (Article 70-7-9, paragraph (7)), art-70-7-9/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-7
- art-70-7-9/par-10/item-2: 租税特別措置法第七十条の七の九第二項第二号 → 租税特別措置法 第七十条の七の九第二項第二号 (Article 70-7-9, paragraph (2), item (ii)), art-70-7-9/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-2/item-2
- art-70-7-9/par-10/item-2: 第一項 → 租税特別措置法 第七十条の七の九第一項 (Article 70-7-9, paragraph (1)), art-70-7-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-1
- art-70-7-9/par-10/item-3: 前号 → 租税特別措置法 第七十条の七の九第十項第二号 (Article 70-7-9, paragraph (10), item (ii)), art-70-7-9/par-10/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-10/item-2
- art-70-7-9/par-10/item-3: 第七項 → 租税特別措置法 第七十条の七の九第七項 (Article 70-7-9, paragraph (7)), art-70-7-9/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-7
- art-70-7-9/par-10/item-4: 国税通則法第六十四条第一項 → 国税通則法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-64/par-1 · https://japanlaw.org/l/337AC0000000066/art-64/par-1
- art-70-7-9/par-10/item-4: 同法第七十三条第四項 → 国税通則法 第七十三条第四項 (Article 73, paragraph (4)), art-73/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-73/par-4 · https://japanlaw.org/l/337AC0000000066/art-73/par-4
- art-70-7-9/par-10/item-4: 第一項 → 租税特別措置法 第七十条の七の九第一項 (Article 70-7-9, paragraph (1)), art-70-7-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-1
- art-70-7-9/par-10/item-5: 第五項 → 租税特別措置法 第七十条の七の九第五項 (Article 70-7-9, paragraph (5)), art-70-7-9/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-5
- art-70-7-9/par-10/item-5: 第六項 → 租税特別措置法 第七十条の七の九第六項 (Article 70-7-9, paragraph (6)), art-70-7-9/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-6
- art-70-7-9/par-10/item-5: 第一項 → 租税特別措置法 第七十条の七の九第一項 (Article 70-7-9, paragraph (1)), art-70-7-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-1
- art-70-7-9/par-10/item-5: 前項 → 租税特別措置法 第七十条の七の九第九項 (Article 70-7-9, paragraph (9)), art-70-7-9/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-9
- art-70-7-9/par-10/item-6: 国税徴収法第三十五条第一項 → e-Gov law 334AC0000000147, 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — not held in this collection
- art-70-7-9/par-10/item-6: 同法第四十八条第一項 → e-Gov law 334AC0000000147, 第四十八条第一項 (Article 48, paragraph (1)), art-48/par-1 — not held in this collection
- art-70-7-9/par-10/item-6: 国税通則法第五十二条第四項 → 国税通則法 第五十二条第四項 (Article 52, paragraph (4)), art-52/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-52/par-4 · https://japanlaw.org/l/337AC0000000066/art-52/par-4
- art-70-7-9/par-10/item-6: 第一項 → 租税特別措置法 第七十条の七の九第一項 (Article 70-7-9, paragraph (1)), art-70-7-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-1
- art-70-7-9/par-10/item-7: 相続税法第三十八条第三項 → e-Gov law 325AC0000000073, 第三十八条第三項 (Article 38, paragraph (3)), art-38/par-3 — not held in this collection
- art-70-7-9/par-10/item-7: 第五項 → 租税特別措置法 第七十条の七の九第五項 (Article 70-7-9, paragraph (5)), art-70-7-9/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-5
- art-70-7-9/par-10/item-7: 第六項 → 租税特別措置法 第七十条の七の九第六項 (Article 70-7-9, paragraph (6)), art-70-7-9/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-6
- art-70-7-9/par-10/item-7: 前項 → 租税特別措置法 第七十条の七の九第九項 (Article 70-7-9, paragraph (9)), art-70-7-9/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-9
- art-70-7-9/par-11: 第五項 → 租税特別措置法 第七十条の七の九第五項 (Article 70-7-9, paragraph (5)), art-70-7-9/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-5
- art-70-7-9/par-11: 第一項 → 租税特別措置法 第七十条の七の九第一項 (Article 70-7-9, paragraph (1)), art-70-7-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-1
- art-70-7-9/par-11: 第九項 → 租税特別措置法 第七十条の七の九第九項 (Article 70-7-9, paragraph (9)), art-70-7-9/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-9
- art-70-7-9/par-11/item-1: 第一項 → 租税特別措置法 第七十条の七の九第一項 (Article 70-7-9, paragraph (1)), art-70-7-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-1
- art-70-7-9/par-11/item-2: 第六項 → 租税特別措置法 第七十条の七の九第六項 (Article 70-7-9, paragraph (6)), art-70-7-9/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-6
- art-70-7-9/par-11/item-2: 第一項 → 租税特別措置法 第七十条の七の九第一項 (Article 70-7-9, paragraph (1)), art-70-7-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-1
- art-70-7-9/par-12: 第一項 → 租税特別措置法 第七十条の七の九第一項 (Article 70-7-9, paragraph (1)), art-70-7-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-1
- art-70-7-9/par-12/item-1: 第五項 → 租税特別措置法 第七十条の七の九第五項 (Article 70-7-9, paragraph (5)), art-70-7-9/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-5
- art-70-7-9/par-12/item-1: 第三号 → 租税特別措置法 第七十条の七の九第五項第三号 (Article 70-7-9, paragraph (5), item (iii)), art-70-7-9/par-5/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-5/item-3
- art-70-7-9/par-12/item-2: 同項 → 租税特別措置法 第七十条の七の九第十二項 (Article 70-7-9, paragraph (12)), art-70-7-9/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-12
- art-70-7-9/par-12/item-2: 第六項 → 租税特別措置法 第七十条の七の九第六項 (Article 70-7-9, paragraph (6)), art-70-7-9/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-6
- art-70-7-9/par-12/item-2: 次号 → 租税特別措置法 第七十条の七の九第十二項第三号 (Article 70-7-9, paragraph (12), item (iii)), art-70-7-9/par-12/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-12/item-3
- art-70-7-9/par-12/item-3: 第九項 → 租税特別措置法 第七十条の七の九第九項 (Article 70-7-9, paragraph (9)), art-70-7-9/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-9
- art-70-7-9/par-13: 第一項 → 租税特別措置法 第七十条の七の九第一項 (Article 70-7-9, paragraph (1)), art-70-7-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-1
- art-70-7-9/par-14: 第五項 → 租税特別措置法 第七十条の七の九第五項 (Article 70-7-9, paragraph (5)), art-70-7-9/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-5
- art-70-7-9/par-14: 第六項 → 租税特別措置法 第七十条の七の九第六項 (Article 70-7-9, paragraph (6)), art-70-7-9/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-6
- art-70-7-9/par-14: 第一項 → 租税特別措置法 第七十条の七の九第一項 (Article 70-7-9, paragraph (1)), art-70-7-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-1
- art-70-7-9/par-15: 前項 → 租税特別措置法 第七十条の七の九第十四項 (Article 70-7-9, paragraph (14)), art-70-7-9/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-14
- art-70-7-9/par-15: 第一項 → 租税特別措置法 第七十条の七の九第一項 (Article 70-7-9, paragraph (1)), art-70-7-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-1
- art-70-7-9/par-16: 前項 → 租税特別措置法 第七十条の七の九第十五項 (Article 70-7-9, paragraph (15)), art-70-7-9/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-15
- art-70-7-9/par-16: 第三項 → 租税特別措置法 第七十条の七の九第三項 (Article 70-7-9, paragraph (3)), art-70-7-9/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-3
- art-70-7-9/par-16: 第一項 → 租税特別措置法 第七十条の七の九第一項 (Article 70-7-9, paragraph (1)), art-70-7-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-1

## Cited by

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

- 租税特別措置法 第六十九条の五第一項（特定計画山林についての相続税の課税価格の計算の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-69-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-1
- 租税特別措置法 第七十条の七の九第一項（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-1
- 租税特別措置法 第七十条の七の九第二項（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-2
- 租税特別措置法 第七十条の七の九第二項第一号（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-2/item-1
- 租税特別措置法 第七十条の七の九第三項（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-3
- 租税特別措置法 第七十条の七の九第三項第二号（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-3/item-2
- 租税特別措置法 第七十条の七の九第四項（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-4
- 租税特別措置法 第七十条の七の九第五項（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-5
- 租税特別措置法 第七十条の七の九第五項第一号（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-5/item-1
- 租税特別措置法 第七十条の七の九第五項第二号（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-5/item-2
- 租税特別措置法 第七十条の七の九第六項（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-6
- 租税特別措置法 第七十条の七の九第七項（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-7
- 租税特別措置法 第七十条の七の九第八項（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-8
- 租税特別措置法 第七十条の七の九第九項（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-9
- 租税特別措置法 第七十条の七の九第十項（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-10
- 租税特別措置法 第七十条の七の九第十項第一号（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-10/item-1
- 租税特別措置法 第七十条の七の九第十項第二号（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-10/item-2
- 租税特別措置法 第七十条の七の九第十項第三号（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-10/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-10/item-3
- 租税特別措置法 第七十条の七の九第十項第四号（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-10/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-10/item-4
- 租税特別措置法 第七十条の七の九第十項第五号（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-10/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-10/item-5
- 租税特別措置法 第七十条の七の九第十項第六号（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-10/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-10/item-6
- 租税特別措置法 第七十条の七の九第十項第七号（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-10/item-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-10/item-7
- 租税特別措置法 第七十条の七の九第十一項（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-11
- 租税特別措置法 第七十条の七の九第十一項第一号（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-11/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-11/item-1
- 租税特別措置法 第七十条の七の九第十一項第二号（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-11/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-11/item-2
- 租税特別措置法 第七十条の七の九第十二項（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-12
- 租税特別措置法 第七十条の七の九第十二項第一号（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-12/item-1
- 租税特別措置法 第七十条の七の九第十二項第二号（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-12/item-2
- 租税特別措置法 第七十条の七の九第十二項第三号（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-12/item-3
- 租税特別措置法 第七十条の七の九第十三項（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-13
- 租税特別措置法 第七十条の七の九第十四項（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-14
- 租税特別措置法 第七十条の七の九第十五項（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-15
- 租税特別措置法 第七十条の七の九第十六項（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-16
- 租税特別措置法 第七十条の七の十第三項（医療法人の持分に係る経済的利益についての贈与税の税額控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-10/par-3
- 租税特別措置法 第七十条の七の十一第二項（個人の死亡に伴い贈与又は遺贈があつたものとみなされる場合の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-11/par-2
- 租税特別措置法 第七十条の七の十一第三項（個人の死亡に伴い贈与又は遺贈があつたものとみなされる場合の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-11/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-11/par-3
- 租税特別措置法 第七十条の七の十一第四項（個人の死亡に伴い贈与又は遺贈があつたものとみなされる場合の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-11/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-11/par-4
- 租税特別措置法 第七十条の七の十二第五項（医療法人の持分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-70-7-12/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-5
- 租税特別措置法 第七十条の七の十二第六項（医療法人の持分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-70-7-12/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-6
- 租税特別措置法 第七十条の七の十二第七項（医療法人の持分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-70-7-12/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-7
- 租税特別措置法 第七十条の七の十二第九項（医療法人の持分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-70-7-12/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-9
- 租税特別措置法 第七十条の七の十二第十項第一号（医療法人の持分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-70-7-12/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-10/item-1
- 租税特別措置法 第七十条の七の十二第十項第二号（医療法人の持分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-70-7-12/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-10/item-2
- 租税特別措置法 第七十条の七の十二第十一項（医療法人の持分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-70-7-12/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-11
- 租税特別措置法 第七十条の七の十二第十二項（医療法人の持分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-70-7-12/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-12
- 租税特別措置法 第七十条の七の十二第十三項（医療法人の持分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-70-7-12/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-13
- 租税特別措置法 第七十条の七の十二第十四項（医療法人の持分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-70-7-12/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-14
- 租税特別措置法 第七十条の七の十二第十五項（医療法人の持分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-70-7-12/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-15
- 租税特別措置法 第七十条の八の二第四項第五号（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-5 · https://japanlaw.org/l/332AC0000000026/art-70-8-2/par-4/item-5
- 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 附則第五十一条第八項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-51/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-51/par-8

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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-20261007T211206-217, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-218, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-219, 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