Every term this law . Its definitions bind only this law — each entry says where the definition applies and links to the sentence that settles it. 163 terms: 0 with the Ministry of Justice's English, 163 in our translation, marked as such.
Throughout this Act, a reassessment under Article 24 or Article 26 of the Act on General Rules for National Taxes: the district director (税務署長) correcting, after an examination, the tax base or tax amount in a tax return, or in a reassessment or determination already made.
国税通則法第二十四条（更正）又は第二十六条（再更正）の規定による更正
Throughout this Act except in Article 33-2, a determination under Article 25 of the Act on General Rules for National Taxes: the district director (税務署長) fixing, after an examination, the tax base and tax of a person who should have filed a tax return but did not.
第三十三条の二の場合を除き、国税通則法第二十五条（決定）の規定による決定
修正申告書
An amended tax return as defined in Article 19, paragraph (3) of the Act on General Rules for National Taxes: a return a taxpayer files to correct tax already declared or assessed.
国税通則法第十九条第三項（修正申告書）に規定する修正申告書
A person as defined in Article 21-9, paragraph (5) of the Inheritance Tax Act: one who has filed the notification electing settlement taxation at inheritance (相続時精算課税) for gifts from a particular donor, the specified donor (特定贈与者).
A tax return filed after the deadline, as defined in Article 18, paragraph (2) of the Act on General Rules for National Taxes (Act No. 66 of 1962).
国税通則法（昭和三十七年法律第六十六号）第十八条第二項（期限後申告書）に規定する期限後申告書
In Article 39 and Article 47, paragraph (2), the documents on the provision of security (担保) that a Ministry of Finance Order (財務省令) specifies, which must be attached to an application for deferred payment (延納).
特定贈与者
The donor of the gifts for which a person filed the notification under Article 21-9, paragraph (2) electing settlement taxation at inheritance (相続時精算課税): a donor aged 60 or over giving to a lineal descendant aged 18 or over who is a presumptive heir (推定相続人).
Throughout this Act, a person's spouse and the relatives defined in Article 877 of the Civil Code: lineal blood relatives and siblings, who owe each other support, and relatives within the third degree on whom a family court (家庭裁判所) has imposed that duty in special circumstances.
配偶者及び民法（明治二十九年法律第八十九号）第八百七十七条（扶養義務者）に規定する親族
This Act as amended by Article 3 of Act No. 109 of 1988.
Property used, or to be used, to pay tax in kind (物納) under Article 41 and the provisions after it.
In Chapter VI, on deferred payment and payment in kind, the documents needed for the payment in kind (物納) procedure, as a Ministry of Finance Order (財務省令) specifies, which must be attached to an application for permission for payment in kind.
生命保険契約
An insurance contract concluded with a life insurance company as defined in Article 2, paragraph (3) of the Insurance Business Act (Act No. 105 of 1995), including a contract for similar mutual aid (共済), or another contract a Cabinet Order (政令) specifies.
保険業法（平成七年法律第百五号）第二条第三項（定義）に規定する生命保険会社と締結した保険契約（これに類する共済に係る契約を含む。以下同じ。）その他の政令で定める契約
In Article 34 and Article 51-2, a person who, under the main text of Article 34, paragraph (1), is jointly liable for the inheritance tax of another person who acquired property from the same decedent by inheritance or bequest (遺贈), up to the value of the benefit the person received, other than the taxpayer (納税義務者) whose tax it is.
This Act as amended by Article 4 of Act No. 3 of 2023.
In Section 3 of Chapter I, the special rules on trusts, a person who currently holds the rights of a beneficiary of a trust, and a specified settlor (特定委託者).
受益者としての権利を現に有する者及び特定委託者
The date Act No. 109 of 1988, the amending Act these supplementary provisions (附則) belong to, comes into effect.
This Act as amended by Article 3 of Act No. 82 of 2011.
Throughout this Act, except in the case of Article 50, paragraph (2), a return filed under Article 27, paragraph (1) or (2) (inheritance tax), Article 28, paragraph (1) or (2) (gift tax) or Article 29 (a return that becomes due after an event under Article 4).
第五十条第二項の場合を除き、第二十七条第一項及び第二項、第二十八条第一項及び第二項並びに第二十九条の規定による申告書
This Act as amended by Act No. 165 of 1953.
This Act as amended by Article 3 of Act No. 6 of 2007.
受益者
In Article 9-3, paragraph (1), a person who currently holds the rights of a beneficiary of a trust.
受益者としての権利を現に有する者
This Act as amended by Article 3 of Act No. 8 of 2003.
An insurance contract concluded with a non-life insurance company as defined in Article 2, paragraph (4) of the Insurance Business Act, or another contract a Cabinet Order (政令) specifies.
同条第四項に規定する損害保険会社と締結した保険契約その他の政令で定める契約
This Act as amended by Act No. 15 of 1975.
This Act as amended by Act No. 16 of 1992.
In Sections 1 and 3 of Chapter II, the total inheritance tax for everyone who acquired property by inheritance or bequest (遺贈) from the same decedent, worked out first and then shared out to give each person's inheritance tax.
In Article 37, paragraphs (1) and (4), a reassessment (更正) or determination (決定) of gift tax of the kinds listed in paragraph (1), for which that Article sets its own time limits in place of Article 70 of the Act on General Rules for National Taxes.
In Article 37, an assessment and determination as defined in Article 32, paragraph (5) of the Act on General Rules for National Taxes — a decision under Article 32, paragraph (1) or (2) of that Act by which the district director (税務署長) fixes the tax payable on a national tax that the tax office itself assesses (賦課課税方式) — here, one on the penalty taxes (加算税) on gift tax.
同法第三十二条第五項（賦課決定）に規定する賦課決定
In Article 48-2, payment in kind (物納), under paragraph (1), of the tax amount eligible for specified payment in kind (特定物納対象税額) by a person already granted deferred payment (延納) of inheritance tax, where it has become hard to pay in cash even on deferred payment terms changed under Article 39, paragraph (30).
被相続人
In Article 66-2, a person who died while a director (理事) of a general incorporated association or similar corporation (一般社団法人等), or less than five years after ceasing to be one, where that corporation is a specified general incorporated association or similar corporation (特定一般社団法人等).
A general incorporated association or similar corporation (一般社団法人等) in which the family-related directors (同族理事) of a decedent made up more than half of all its directors just before the inheritance began, or made up more than half for a total of three years or more within the five years before it.
一般社団法人等であつて次に掲げる要件のいずれかを満たすもの
This Act as it stood before Article 3 of Act No. 82 of 2011 amended it.
This Act as amended by Article 3 of Act No. 5 of 2013.
This Act as amended by Article 4 of Act No. 7 of 2018.
A request for reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes, as Articles 32 and 33-2 use the term; Article 32 lets a person who filed an inheritance or gift tax return or received a determination (決定) make one within four months after learning that one of the events it lists, such as a later division of the estate or a change of heirs, has made the taxable value (課税価格) and tax too large.
国税通則法第二十三条第一項（更正の請求）の規定による更正の請求
不動産等の価額
The total value of real property, standing timber (立木) and other property a Cabinet Order (政令) specifies within the value of the taxable inherited property (課税相続財産の価額); where it makes up half or more of that value, Article 38, paragraph (1) allows up to 15 years of deferred payment (延納) for the inheritance tax a Cabinet Order attributes to it and up to 10 years for the rest, instead of 5.
課税相続財産の価額
The total value of the property acquired by inheritance or bequest (遺贈) on which the inheritance tax was calculated, against which Article 38 and the later provisions measure the share of real property, etc. (不動産等の価額) to set the deferred payment (延納) period and the interest tax (利子税) rate.
不適格財産
In Article 46, property already accepted as payment in kind (物納), other than the property whose payment in kind a person applies to withdraw, that a Cabinet Order (政令) specifies as unsuitable to manage or dispose of once that withdrawal is made — a case that arises where the application covers only part of two or more pieces of real property accepted, or part of one piece divided up.
災害等延長期間等
In Article 53, paragraph (1), the periods left out of the interest tax (利子税) period on inheritance tax paid in kind: the disaster extension period (災害等延長期間) that Article 42, paragraph (28), item (i) adds — from the day a disaster or other unavoidable reason under Article 11 of the Act on General Rules for National Taxes arose to the deadline as extended under that Article — or the period a Cabinet Order (政令) sets under item (ii) of that paragraph.
In Article 59, the particulars to be entered in the reports (調書) required by paragraphs (1) to (3) — on insurance benefits and retirement allowances paid, on changes of policyholder on a policyholder's death, and on trusts; where 100 or more of a kind of report were due in the year before last, the filer must provide them to the district director (税務署長) online or on optical disc or similar media instead.
調書
A report (調書) that Article 59, paragraph (1), (2) or (3) requires to be filed with the district director (税務署長): on insurance benefits and retirement allowances paid, on changes of policyholder on a policyholder's death, and on trusts.
In Article 66-2, a general incorporated association or general incorporated foundation, other than one that, when the decedent's inheritance begins, is a public interest incorporated association or public interest incorporated foundation, a non-profit corporation (非営利型法人) as defined in Article 2, item (ix)-2 of the Corporation Tax Act, or another kind a Cabinet Order (政令) specifies.
一般社団法人又は一般財団法人（被相続人の相続開始の時において公益社団法人又は公益財団法人、法人税法第二条第九号の二（定義）に規定する非営利型法人その他の政令で定める一般社団法人又は一般財団法人に該当するものを除く。）
This Act as amended by Article 3 of Act No. 6 of 2010.
In Article 1-3, paragraph (3), items (i) and (ii) and Article 1-4, paragraph (3), a status of residence listed in Appended Table 1 (別表第一) of the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951) — the statuses defined by the activities the holder may carry on in Japan, such as study, work or a short stay — and not one of those in Appended Table 2 (別表第二), such as permanent resident, which rest on personal status or position.
出入国管理及び難民認定法（昭和二十六年政令第三百十九号）別表第一（在留資格）の上欄の在留資格
特定委託者
A person, other than a beneficiary (受益者), who currently holds the power to change a trust — other than a power to make only minor changes, as a Cabinet Order (政令) specifies — and who is to receive the trust's property.
信託の変更をする権限（軽微な変更をする権限として政令で定めるものを除く。）を現に有し、かつ、当該信託の信託財産の給付を受けることとされている者（受益者を除く。）
A person carrying on insurance business or mutual aid business (共済事業), as Article 10, paragraph (1), item (v) and Article 59, paragraphs (1) and (2) use the term.
保険業又は共済事業を行う者
加算税
In Article 37, the penalty taxes (加算税) on gift tax that Article 69 of the Act on General Rules for National Taxes names: the penalty taxes for understatement (過少申告加算税), for failure to file (無申告加算税) and for non-payment (不納付加算税), and the heavy penalty tax (重加算税).
In Article 66-2, a director (理事) of a general incorporated association or similar corporation (一般社団法人等) who is the decedent, the decedent's spouse or a relative within the third degree, or another person with a special relationship to the decedent that a Cabinet Order (政令) specifies.
一般社団法人等の理事のうち、被相続人又はその配偶者、三親等内の親族その他の当該被相続人と政令で定める特殊の関係のある者
This Act as amended by Act No. 39 of 1954.
This Act as amended by Act No. 20 of 1971.
This Act as amended by Act No. 6 of 1973.
1 April 1975, as paragraph (5) of the supplementary provisions (附則) of Act No. 15 of 1975 fixes it: Article 21-4 of the Inheritance Tax Act as amended by that Act applies to trusts made on or after that date under a support trust contract for a person with a particular disability (特別障害者扶養信託契約).
特例期間
In Article 3 of the supplementary provisions (附則) of Act No. 16 of 1992, the period from 1 January 1992 to 31 December 1995; for a person who acquired property by inheritance or bequest (遺贈) in it, or that person's heir, the deadline for the inheritance tax return was six to nine months instead of ten, by the year the inheritance began, or a fixed date in that year if later.
This Act as amended by Article 3 of Act No. 10 of 2006.
This Act as it stood before Article 3 of Act No. 10 of 2006 amended it.
This Act as amended by Article 3 of Act No. 9 of 2015.
This Act as amended by Article 4 of Act No. 4 of 2017.
This Act as amended by Article 3 of Act No. 6 of 2019.
親族
In Articles 9-4 and 9-5, a person a Cabinet Order (政令) specifies as a relative — of the settlor (委託者) of a trust, or of another person those Articles name, such as a former beneficiary.
A public interest trust as defined in Article 2, paragraph (1), item (i) of the Act on Public Interest Trusts (Act No. 30 of 2024): a trust made under that Act that names no beneficiaries and whose only purpose is public interest work (公益事務) — work for the benefit of an unspecified large number of people, such as promoting learning or welfare, of the kinds that Act lists.
The pay listed in Article 3, paragraph (1), item (ii): retirement allowances, merit payments and similar pay (including benefits a Cabinet Order (政令) specifies) that would have been paid to the decedent and that heirs or others receive, the payment having been settled within three years after the death.
遺産に係る基礎控除額
Thirty million yen plus six million yen for each of the decedent's heirs as Article 15, paragraph (2) counts them: the amount deducted from the total of the taxable values (課税価格) of everyone who acquired property from the decedent by inheritance or bequest (遺贈) in working out the total inheritance tax amount (相続税の総額).
第二次相続
In Article 20, an inheritance (including a bequest (遺贈) from the decedent to an heir) whose decedent had acquired property by an earlier inheritance, the first inheritance (第一次相続), begun within the ten years before it.
In Article 21-4, the return a specified person with a disability (特定障害者) files with the district director (税務署長) when property is placed in trust for them under a support trust contract, stating that they seek to have paragraph (1) applied to the beneficial interest (信託受益権), so that its value up to 60 million yen (30 million yen for one without a particular disability) is left out of the taxable value (課税価格) of gift tax.
被相続人
In Article 21-18, a person who acquired property by gift and could have elected settlement taxation at inheritance (相続時精算課税) for it under Article 21-9, paragraph (1), but died before the deadline for filing the notification under Article 21-9, paragraph (2) without filing it.
基準日
In Article 33-2, paragraph (2), the day on which ten months have passed from the day after the inheritance from the decedent concerned began; refund interest (還付加算金) on the refund of gift tax under settlement taxation at inheritance (相続時精算課税) counts from the day after it where the refund return was filed by that day.
第一項の申告書に係る被相続人についての相続の開始があつた日の翌日から十月を経過する日
Where real property, etc. (不動産等) makes up half or more of the value of the taxable inherited property (課税相続財産の価額), the part of the inheritance tax allowed deferred payment (延納) that a Cabinet Order (政令) attributes to the value of that real property, etc.; Article 38, paragraph (2) spreads it over its own deferral period, apart from the rest.
担保提供関係書類提出期限延長届出書
In Article 39, the written notification an applicant for deferred payment (延納) files with the district director (税務署長) when it cannot attach all the documents for provision of security (担保提供関係書類) to the application by its deadline, stating the day it will submit them; if it states none, the day three months after the day following the deadline is taken as stated.
変更担保提供関係書類提出期限延長届出書
In Article 39, the written notification that a person asked under the proviso to paragraph (2) to change the security (担保) offered for deferred payment (延納) files with the district director (税務署長) when it cannot submit the documents for provision of security (担保提供関係書類) by the deadline in paragraph (5), stating the day it will submit them.
物納手続関係書類提出期限延長届出書
In Article 42, the written notification an applicant for payment in kind (物納) files with the district director (税務署長) when it cannot attach all the documents for payment in kind procedures (物納手続関係書類) to the application by its deadline, stating the day it will submit them; if it states none, the day three months after the day following the deadline is taken as stated.
他の共同相続人等
In Article 49, paragraph (1), the other persons who acquired property by the same inheritance or bequest (遺贈) as the person asking; that person may ask the district director (税務署長) to disclose the totals of the taxable values (課税価格) of certain gifts those others received from the decedent, where needed for a return or a request for reassessment (更正の請求).
加算対象贈与財産
Property that a person who acquires property by inheritance or bequest (遺贈) received as a gift from the decedent within the seven years before the inheritance began and that counted towards the taxable value (課税価格) of gift tax for the year of the gift under Article 21-2, paragraphs (1) to (3), Article 21-3 and Article 21-4, other than specified gift property (特定贈与財産); Article 19, paragraph (1) adds its value — for property received more than three years before, the total less 1 million yen — to that person's taxable value for inheritance tax.
第十九条第一項に規定する加算対象贈与財産
In Article 59, paragraphs (1) and (2), a business office, office or similar place in Japan of an insurance company, etc. (保険会社等) or of a payer of retirement allowances, etc. (退職手当金等); the reports (調書) that Article requires go to the district director (税務署長) for the place where the office that prepared them is.
The pay listed in Article 3, paragraph (1), item (ii): retirement allowances, merit payments and similar pay (including benefits a Cabinet Order (政令) specifies) that would have been paid to the decedent and that heirs or others receive, the payment having been settled within three years after the death.
第三条第一項第二号に掲げる給与
An optical disc or another recording medium of a kind a Ministry of Finance Order (財務省令) specifies, used to submit the required information instead of on paper.
同族会社等
In Article 64, paragraphs (1) and (2), a family company (同族会社) as defined in Article 2, item (x) of the Corporation Tax Act, or a corporation listed in Article 157, paragraph (1), item (ii) of the Income Tax Act — one with three or more business offices, at half or more of which the head or a related individual once ran that business as a sole trader, and whose such heads together hold two thirds or more of its shares or capital.
法人税法第二条第十号（定義）に規定する同族会社又は所得税法第百五十七条第一項第二号に掲げる法人
In Article 64, paragraph (5), a trust subject to corporate taxation as defined in Article 2, item (xxix)-2 of the Corporation Tax Act.
法人税法第二条第二十九号の二に規定する法人課税信託
This Act as it stood before Act No. 165 of 1953 amended it.
This Act as amended by Act No. 4 of 1965.
1 April 1971, as paragraph (3) of the supplementary provisions (附則) of Act No. 20 of 1971 fixes it: Article 5 of the Inheritance Tax Act as amended by that Act, so far as it concerns non-life insurance contracts, applies to the insurance benefits and refunds of contracts concluded on or after that date.
This Act as amended by Act No. 78 of 1972.
This Act as it stood before Article 3 of Act No. 8 of 2003 amended it.
This Act as amended by Article 4 of Act No. 16 of 2012.
This Act as it stood before Article 3 of Act No. 5 of 2013 amended it.
This Act as it stood before Article 4 of Act No. 4 of 2017 amended it.
受贈者
In Article 1-3, paragraph (2), item (ii), a person who acquired property by a gift from someone to whom Article 137-3, paragraph (1) of the Income Tax Act applies (including as applied by paragraph (3) of that Article) — the grace period (納税猶予) for the income tax arising under the special rule on capital gains where securities or similar assets pass to a non-resident by gift — the gift being the one that paragraph concerns.
受贈者
In Article 1-4, paragraph (2), item (ii), a person who acquired property by a gift from someone to whom Article 137-3, paragraph (1) of the Income Tax Act applies — the grace period (納税猶予) for the income tax arising under the special rule on capital gains where securities or similar assets pass to a non-resident by gift — the gift being the one that paragraph concerns.
保険金の非課税限度額
Five million yen times the number of the decedent's heirs as Article 15, paragraph (2) counts them: under Article 12, paragraph (1), item (vi), the insurance benefits (保険金) the heirs receive that Article 3, paragraph (1), item (i) treats as inherited are left out of the taxable value (課税価格) up to this amount, shared among the heirs in proportion where their total exceeds it.
退職手当金等の非課税限度額
Five million yen times the number of the decedent's heirs as Article 15, paragraph (2) counts them: under Article 12, paragraph (1), item (vii), the retirement allowances, etc. (退職手当金等) the heirs receive are left out of the taxable value (課税価格) up to this amount, shared among the heirs in proportion where their total exceeds it.
加算対象贈与財産
Property that a person who acquires property by inheritance or bequest (遺贈) received as a gift from the decedent within the seven years before the inheritance began and that counted towards the taxable value (課税価格) of gift tax for the year of the gift under Article 21-2, paragraphs (1) to (3), Article 21-3 and Article 21-4, other than specified gift property (特定贈与財産); Article 19, paragraph (1) adds its value — for property received more than three years before, the total less 1 million yen — to that person's taxable value for inheritance tax.
In Article 19-2, paragraph (5), an act by a person who acquired property by inheritance or bequest (遺贈) that conceals or disguises all or part of the facts on which the taxable value (課税価格) of that person's inheritance tax is to be calculated.
相続又は遺贈により財産を取得した者が行う行為で当該財産を取得した者に係る相続税の課税価格の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装すること
第一次相続
In Article 20, an earlier inheritance, begun within the ten years before the second inheritance (第二次相続), by which the decedent of that second inheritance acquired property; part of the inheritance tax charged on it is deducted from the tax of those who inherit from that decedent.
In Article 21-4, the right to receive the benefits of a trust that a specified person with a disability (特定障害者) acquires when property is placed in trust, at a trustee's office in Japan, under a support trust contract for a specified person with a disability (特定障害者扶養信託契約) naming that person as beneficiary.
受託者
In Article 21-4, a trust company (信託会社) or another person a Cabinet Order (政令) specifies, with which property is placed in trust under a support trust contract for a specified person with a disability (特定障害者扶養信託契約).
受託者の営業所等
In Article 21-4, a business office, office or similar place in Japan of the trustee (受託者) — a trust company or another person a Cabinet Order (政令) specifies — at which property is placed in trust for a specified person with a disability (特定障害者).
In Article 21-4, paragraphs (1) and (2), a person with a particular disability (特別障害者) as defined in Article 19-4, paragraph (2), or another person with a disability (障害者) as defined there who, as a Cabinet Order (政令) specifies, has a mental disability, such as one who usually lacks the capacity to understand matters; in either case other than a person who falls under Article 1-4, paragraph (1), items (ii) to (iv).
第十九条の四第二項に規定する特別障害者（第一条の四第一項第二号から第四号までの規定に該当する者を除く。以下この項において「特別障害者」という。）及び第十九条の四第二項に規定する障害者（特別障害者を除く。）のうち精神上の障害により事理を弁識する能力を欠く常況にある者その他の精神に障害がある者として政令で定めるもの（第一条の四第一項第二号から第四号までの規定に該当する者を除く。）
In Article 21-6, land or a right over land, or a house, in Japan that is used only as a home; a person given it, or money to buy it, by a spouse of 20 or more years' marriage may, on the conditions that Article sets, deduct up to 20 million yen from the taxable value (課税価格) of gift tax.
In Article 23-2, paragraph (1), items (ii) and (iii), the number of years, as a Cabinet Order (政令) sets it, for which a spouse's right of residence (配偶者居住権) will last, used in valuing that right.
当該配偶者居住権が存続する年数として政令で定める年数
耐用年数
In Article 23-2, paragraph (1), item (ii), the useful life of a building subject to a spouse's right of residence (配偶者居住権): the number of years a Cabinet Order (政令) sets, corresponding to the useful lives fixed under the Income Tax Act.
所得税法の規定に基づいて定められている耐用年数に準ずるものとして政令で定める年数
In Article 24, paragraph (1), items (i) and (iii), the rate a Ministry of Finance Order (財務省令) sets for working out the present value of an annuity at compound interest, applied at a contract's assumed interest rate (予定利率) to value the right to periodic payments (定期金) that have already become due to start.
複利の計算で年金現価を算出するための割合として財務省令で定めるもの