# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十条の八 (Article 70-8) - 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: 第七十条の八 (Article 70-8)（農地等についての贈与税の納税猶予等に係る利子税の特例） — address `art-70-8` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-70-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-70-8 - 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. --- ### 第七十条の八（農地等についての贈与税の納税猶予等に係る利子税の特例） — Special Provisions on Interest Tax Relating to Tax Payment Grace Period, etc. for Gift Tax on Farmland, etc. caption: machine translation, not official art-70-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-8 · https://japanlaw.org/l/332AC0000000026/art-70-8 **第一項** 第七十条の四第一項の規定の適用を受ける同項に規定する受贈者が同項の規定の適用を受ける同項に規定する農地等の全部又は一部につき第三十三条の四第一項に規定する収用交換等（第三項及び第四項において「収用交換等」という。）による譲渡をしたことにより、第七十条の四第三十五項第二号に掲げる場合に該当することとなつた場合には、同項の規定により当該受贈者の納付すべき利子税の額は、同項の規定にかかわらず、同項の規定により計算した金額の二分の一に相当する金額（平成二十六年四月一日から令和十三年三月三十一日までの間に当該受贈者が当該農地等の全部又は一部につき当該収用交換等による譲渡をしたことにより同号に掲げる場合に該当することとなつた場合には、零）とする。 art-70-8/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-8/par-1 In the case where the donee prescribed in Article 70-4, paragraph (1) to whom the provisions of that paragraph apply has come to fall under the case listed in Article 70-4, paragraph (35), item (ii) as a result of having made a transfer by expropriation or exchange, etc. prescribed in Article 33-4, paragraph (1) (referred to as "expropriation or exchange, etc." in paragraphs (3) and (4)) of all or part of the farmland, etc. prescribed in Article 70-4, paragraph (1) to which the provisions of that paragraph apply, the amount of interest tax to be paid by that donee under the provisions of paragraph (35) of that Article is, notwithstanding the provisions of that paragraph, the amount equivalent to one half of the amount calculated under the provisions of that paragraph (or zero, in the case where that donee has come to fall under the case listed in that item as a result of having made a transfer by that expropriation or exchange, etc. of all or part of that farmland, etc. during the period from April 1, 2014 to March 31, 2031). machine translation, not official **第二項** 前項の規定は、同項の受贈者が財務省令で定めるところにより同項の規定の適用を受けたい旨の届出書を第七十条の四第一項ただし書又は第四項の規定による納税の猶予に係る期限までに納税地の所轄税務署長に提出した場合（当該税務署長においてやむを得ない事情があると認める場合には、当該届出書を当該期限後に提出した場合を含む。）に限り、適用する。 art-70-8/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-8/par-2 The provisions of the preceding paragraph apply only in the case where the donee referred to in that paragraph has submitted, pursuant to the provisions of Order of the Ministry of Finance, a written notification stating that the donee wishes to receive the application of the provisions of that paragraph to the district director with jurisdiction over the place for tax payment by the deadline of the tax payment grace period under the provisions of the proviso to Article 70-4, paragraph (1) or paragraph (4) of that Article (including, in the case where that district director finds that there are unavoidable circumstances, the case where that written notification has been submitted after that deadline). machine translation, not official **第三項** 第七十条の六第一項の規定の適用を受ける同項に規定する農業相続人が同項に規定する特例農地等の全部又は一部につき収用交換等による譲渡をしたことにより、同条第四十項第二号に掲げる場合に該当することとなつた場合には、同項の規定により当該農業相続人の納付すべき利子税の額は、同項の規定にかかわらず、同項の規定により計算した金額の二分の一に相当する金額（平成二十六年四月一日から令和十三年三月三十一日までの間に当該農業相続人が当該特例農地等の全部又は一部につき当該収用交換等による譲渡をしたことにより同号に掲げる場合に該当することとなつた場合には、零）とする。 art-70-8/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-8/par-3 In the case where the farming heir prescribed in Article 70-6, paragraph (1) to whom the provisions of that paragraph apply has come to fall under the case listed in paragraph (40), item (ii) of that Article as a result of having made a transfer by expropriation or exchange, etc. of all or part of the special farmland, etc. prescribed in that paragraph, the amount of interest tax to be paid by that farming heir under the provisions of paragraph (40) of that Article is, notwithstanding the provisions of that paragraph, the amount equivalent to one half of the amount calculated under the provisions of that paragraph (or zero, in the case where that farming heir has come to fall under the case listed in that item as a result of having made a transfer by that expropriation or exchange, etc. of all or part of that special farmland, etc. during the period from April 1, 2014 to March 31, 2031). machine translation, not official **第四項** 第七十条の六の六第一項の規定の適用を受ける同項の林業経営相続人が同項に規定する特例山林の全部又は一部につき収用交換等による譲渡をしたことにより、同条第十九項の表の第二号の上欄に掲げる場合（同条第四項の規定の適用があつた場合に限る。）に該当することとなつた場合には、同条第十九項の規定により当該林業経営相続人の納付すべき利子税の額は、同項の規定にかかわらず、同項の規定により計算した金額の二分の一に相当する金額とする。 art-70-8/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-8/par-4 In the case where the forestry business heir referred to in Article 70-6-6, paragraph (1) to whom the provisions of that paragraph apply has come to fall under the case listed in the left-hand column of item (ii) of the table in paragraph (19) of that Article (limited to the case where the provisions of paragraph (4) of that Article have been applied) as a result of having made a transfer by expropriation or exchange, etc. of all or part of the special forest prescribed in that paragraph, the amount of interest tax to be paid by that forestry business heir under the provisions of paragraph (19) of that Article is, notwithstanding the provisions of that paragraph, the amount equivalent to one half of the amount calculated under the provisions of that paragraph. machine translation, not official **第五項** 第二項の規定は、前二項の規定を適用する場合について準用する。 art-70-8/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-8/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-8/par-5 The provisions of paragraph (2) apply mutatis mutandis where the provisions of the preceding two paragraphs are applied. machine translation, not official --- ## Cites - art-70-8/par-1: 第三十三条の四第一項 → 租税特別措置法 第三十三条の四第一項 (Article 33-4, paragraph (1)), art-33-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-1 - art-70-8/par-1: 第三項 → 租税特別措置法 第七十条の八第三項 (Article 70-8, paragraph (3)), art-70-8/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-8/par-3 - art-70-8/par-1: 同項 → 租税特別措置法 第七十条の四第三十五項 (Article 70-4, paragraph (35)), art-70-4/par-35 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-35 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-35 - art-70-8/par-1: 第七十条の四第一項 → 租税特別措置法 第七十条の四第一項 (Article 70-4, paragraph (1)), art-70-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-1 - art-70-8/par-1: 第四項 → 租税特別措置法 第七十条の八第四項 (Article 70-8, paragraph (4)), art-70-8/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-8/par-4 - art-70-8/par-1: 第七十条の四第三十五項第二号 → 租税特別措置法 第七十条の四第三十五項第二号 (Article 70-4, paragraph (35), item (ii)), art-70-4/par-35/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-35/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-35/item-2 - art-70-8/par-2: 前項 → 租税特別措置法 第七十条の八第一項 (Article 70-8, paragraph (1)), art-70-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-8/par-1 - art-70-8/par-2: 第四項 → 租税特別措置法 第七十条の四第四項 (Article 70-4, paragraph (4)), art-70-4/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-4 - art-70-8/par-2: 第七十条の四第一項 → 租税特別措置法 第七十条の四第一項 (Article 70-4, paragraph (1)), art-70-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-1 - art-70-8/par-3: 同項 → 租税特別措置法 第七十条の六第四十項 (Article 70-6, paragraph (40)), art-70-6/par-40 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6/par-40 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-40 - art-70-8/par-3: 第七十条の六第一項 → 租税特別措置法 第七十条の六第一項 (Article 70-6, paragraph (1)), art-70-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-1 - art-70-8/par-3: 同条第四十項第二号 → 租税特別措置法 第七十条の六第四十項第二号 (Article 70-6, paragraph (40), item (ii)), art-70-6/par-40/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6/par-40/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-40/item-2 - art-70-8/par-4: 同条第十九項 → 租税特別措置法 第七十条の六の六第十九項 (Article 70-6-6, paragraph (19)), art-70-6-6/par-19 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-6/par-19 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-19 - art-70-8/par-4: 同条第四項 → 租税特別措置法 第七十条の六の六第四項 (Article 70-6-6, paragraph (4)), art-70-6-6/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-4 - art-70-8/par-4: 第七十条の六の六第一項 → 租税特別措置法 第七十条の六の六第一項 (Article 70-6-6, paragraph (1)), art-70-6-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-1 - art-70-8/par-5: 第二項 → 租税特別措置法 第七十条の八第二項 (Article 70-8, paragraph (2)), art-70-8/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-8/par-2 - art-70-8/par-5: 前二項 → 租税特別措置法 第七十条の八第三項 (Article 70-8, paragraph (3)), art-70-8/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-8/par-3 - art-70-8/par-5: 前二項 → 租税特別措置法 第七十条の八第四項 (Article 70-8, paragraph (4)), art-70-8/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-8/par-4 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第七十条の八第一項（農地等についての贈与税の納税猶予等に係る利子税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-8/par-1 - 租税特別措置法 第七十条の八第二項（農地等についての贈与税の納税猶予等に係る利子税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-8/par-2 - 租税特別措置法 第七十条の八第五項（農地等についての贈与税の納税猶予等に係る利子税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-8/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-8/par-5 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-220, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07