# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九条の七 (Article 9-7) - 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: 第九条の七 (Article 9-7)（相続財産に係る株式をその発行した非上場会社に譲渡した場合のみなし配当課税の特例） — address `art-9-7` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-9-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-9-7 - 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. --- ### 第九条の七（相続財産に係る株式をその発行した非上場会社に譲渡した場合のみなし配当課税の特例） — Special Provisions on Taxation of Deemed Dividends Where Shares Pertaining to Inherited Property Are Transferred to the Unlisted Company That Issued Them caption: machine translation, not official art-9-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-9-7 · https://japanlaw.org/l/332AC0000000026/art-9-7 **第一項** 相続又は遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下この項において同じ。）による財産の取得（相続税法又は第七十条の七の三若しくは第七十条の七の七の規定により相続又は遺贈による財産の取得とみなされるものを含む。）をした個人で当該相続又は遺贈につき同法の規定により納付すべき相続税額があるものが、当該相続の開始があつた日の翌日から当該相続に係る同法第二十七条第一項又は第二十九条第一項の規定による申告書（これらの申告書の提出後において同法第四条第一項に規定する事由が生じたことにより取得した資産については、当該取得に係る同法第三十一条第二項の規定による申告書）の提出期限の翌日以後三年を経過する日までの間に当該相続税額に係る課税価格（同法第十九条又は第二十一条の十四から第二十一条の十八までの規定の適用がある場合には、これらの規定により当該課税価格とみなされた金額）の計算の基礎に算入された金融商品取引法第二条第十六項に規定する金融商品取引所に上場されている株式その他これに類するものとして政令で定める株式を発行した株式会社以外の株式会社（以下この項において「非上場会社」という。）の発行した株式をその発行した当該非上場会社に譲渡した場合において、当該譲渡をした個人が当該譲渡の対価として当該非上場会社から交付を受けた金銭の額が当該非上場会社の法人税法第二条第十六号に規定する資本金等の額のうちその交付の基因となつた株式に係る所得税法第二十五条第一項に規定する株式に対応する部分の金額を超えるときは、その超える部分の金額については、同項の規定は、適用しない。 art-9-7/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-9-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-7/par-1 Where an individual who has acquired property by inheritance or bequest (including a gift that takes effect upon the death of the donor; hereinafter the same applies in this paragraph) (including an acquisition deemed to be an acquisition of property by inheritance or bequest pursuant to the provisions of the Inheritance Tax Act or Article 70-7-3 or Article 70-7-7) and who has an amount of inheritance tax payable under the provisions of that Act with respect to the inheritance or bequest transfers, during the period from the day following the date of the commencement of the succession until the day on which three years have elapsed from the day following the due date for filing the return under the provisions of Article 27, paragraph (1) or Article 29, paragraph (1) of that Act pertaining to the inheritance (for assets acquired due to the occurrence of a cause prescribed in Article 4, paragraph (1) of that Act after the filing of those returns, the return under the provisions of Article 31, paragraph (2) of that Act pertaining to that acquisition), shares issued by a stock company other than a stock company that has issued shares listed on a financial instruments exchange as prescribed in Article 2, paragraph (16) of the Financial Instruments and Exchange Act or other shares specified by Cabinet Order as being similar thereto (hereinafter referred to in this paragraph as an "unlisted company"), which were included in the basis for calculating the taxable value pertaining to the amount of inheritance tax (where the provisions of Article 19 or Articles 21-14 through 21-18 of that Act apply, the amount deemed to be the taxable value pursuant to those provisions), to the unlisted company that issued them, and the amount of money that the individual who made the transfer received from the unlisted company as consideration for the transfer exceeds the amount of the portion, out of the amount of stated capital, etc. of the unlisted company as prescribed in Article 2, item (xvi) of the Corporation Tax Act, that corresponds to the shares prescribed in Article 25, paragraph (1) of the Income Tax Act pertaining to the shares that gave rise to the delivery of the money, the provisions of that paragraph do not apply to the amount of the excess. machine translation, not official **第二項** 前項の規定の適用がある場合における第三十七条の十第三項及び第三十七条の十二第二項の規定の適用については、これらの規定中「の金額」とあるのは、「の金額（第九条の七第一項の規定の適用を受ける金額を除く。）」とする。 art-9-7/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-9-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-7/par-2 Where the provisions of the preceding paragraph apply, with regard to the application of the provisions of Article 37-10, paragraph (3) and Article 37-12, paragraph (2), the phrase "amount" in those provisions is deemed to be replaced with "amount (excluding the amount to which the provisions of Article 9-7, paragraph (1) apply)". machine translation, not official **第三項** 第一項の規定の適用に関し必要な事項は、政令で定める。 art-9-7/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-9-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-7/par-3 Necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order. machine translation, not official --- ## Cites - art-9-7/par-1: 金融商品取引法第二条第十六項 → e-Gov law 323AC0000000025, 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — not held in this collection - art-9-7/par-1: 所得税法第二十五条第一項 → 所得税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/ja/income-tax-act/art-25/par-1 · https://japanlaw.org/l/340AC0000000033/art-25/par-1 - art-9-7/par-1: 法人税法第二条第十六号 → 法人税法 第二条第一項第十六号 (Article 2, paragraph (1), item (xvi)), art-2/par-1/item-16 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-16 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-16 - art-9-7/par-1: 第七十条の七の三 → 租税特別措置法 第七十条の七の三 (Article 70-7-3), art-70-7-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-3 - art-9-7/par-1: この項 → 租税特別措置法 第九条の七第一項 (Article 9-7, paragraph (1)), art-9-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-7/par-1 - art-9-7/par-1: 第七十条の七の七 → 租税特別措置法 第七十条の七の七 (Article 70-7-7), art-70-7-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-7 - art-9-7/par-2: 第三十七条の十二第二項 → 租税特別措置法 第三十七条の十二第二項 (Article 37-12, paragraph (2)), art-37-12/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-12/par-2 - art-9-7/par-2: 第三十七条の十第三項 → 租税特別措置法 第三十七条の十第三項 (Article 37-10, paragraph (3)), art-37-10/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-3 - art-9-7/par-2: 前項 → 租税特別措置法 第九条の七第一項 (Article 9-7, paragraph (1)), art-9-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-7/par-1 - art-9-7/par-3: 第一項 → 租税特別措置法 第九条の七第一項 (Article 9-7, paragraph (1)), art-9-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-7/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第九条の七第一項（相続財産に係る株式をその発行した非上場会社に譲渡した場合のみなし配当課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-9-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-7/par-1 - 租税特別措置法 第九条の七第二項（相続財産に係る株式をその発行した非上場会社に譲渡した場合のみなし配当課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-9-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-7/par-2 - 租税特別措置法 第九条の七第三項（相続財産に係る株式をその発行した非上場会社に譲渡した場合のみなし配当課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-9-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-7/par-3 --- ## 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-20261007T211206-014, 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