No.4147 農業相続人が農地等を相続した場合の納税猶予の特例

Urban Farm DB summary

According to Japan's National Tax Agency, when a qualifying heir inherits farmland from a deceased person who had been farming it and continues farming (or leases it under a designated arrangement), payment of the portion of inheritance tax corresponding to the value of the land above its agricultural investment value is deferred. This deferred tax is forgiven if the farming heir dies while still farming, among other conditions. Designated leasing arrangements include those under the Act on Facilitation of Leasing Urban Agricultural Land.

Direction of conclusions

Each author conclusion is recorded only as a coded direction per topic. Read the original for the conclusion itself.

• Land tenureSupportsWith caveats