A person set forth in any of the following items is under an obligation to pay inheritance tax pursuant to this Act:
次の各号のいずれかに掲げる者は、この法律により、相続税を納める義務がある。
A person set forth below who has acquired property by inheritance or bequest (including a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter) and who has a domicile in the area where this Act is enforced at the time of acquiring that property:
相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下同じ。）により財産を取得した次に掲げる者であつて、当該財産を取得した時においてこの法律の施行地に住所を有するもの
An individual who is not a temporary resident;
一時居住者でない個人
An individual who is a temporary resident (excluding the case where the decedent relating to that inheritance or bequest (including the person who made the bequest; the same applies hereinafter) is a foreign decedent or a nonresident decedent);
一時居住者である個人（当該相続又は遺贈に係る被相続人（遺贈をした者を含む。以下同じ。）が外国人被相続人又は非居住被相続人である場合を除く。）
A person set forth below who has acquired property by inheritance or bequest and who does not have a domicile in the area where this Act is enforced at the time of acquiring that property:
相続又は遺贈により財産を取得した次に掲げる者であつて、当該財産を取得した時においてこの法律の施行地に住所を有しないもの
An individual who has Japanese nationality and who falls under any of the following:
日本国籍を有する個人であつて次に掲げるもの
An individual who has had a domicile in the area where this Act is enforced at any time within 10 years before the commencement of the succession relating to that inheritance or bequest;
当該相続又は遺贈に係る相続の開始前十年以内のいずれかの時においてこの法律の施行地に住所を有していたことがあるもの
An individual who has not had a domicile in the area where this Act is enforced at any time within 10 years before the commencement of the succession relating to that inheritance or bequest (excluding the case where the decedent relating to that inheritance or bequest is a foreign decedent or a nonresident decedent);
当該相続又は遺贈に係る相続の開始前十年以内のいずれの時においてもこの法律の施行地に住所を有していたことがないもの（当該相続又は遺贈に係る被相続人が外国人被相続人又は非居住被相続人である場合を除く。）
An individual who does not have Japanese nationality (excluding the case where the decedent relating to that inheritance or bequest is a foreign decedent or a nonresident decedent);
日本国籍を有しない個人（当該相続又は遺贈に係る被相続人が外国人被相続人又は非居住被相続人である場合を除く。）
An individual who has acquired property located in the area where this Act is enforced by inheritance or bequest and who has a domicile in the area where this Act is enforced at the time of acquiring that property (excluding a person set forth in item (i));
相続又は遺贈によりこの法律の施行地にある財産を取得した個人で当該財産を取得した時においてこの法律の施行地に住所を有するもの（第一号に掲げる者を除く。）
An individual who has acquired property located in the area where this Act is enforced by inheritance or bequest and who does not have a domicile in the area where this Act is enforced at the time of acquiring that property (excluding a person set forth in item (ii));
相続又は遺贈によりこの法律の施行地にある財産を取得した個人で当該財産を取得した時においてこの法律の施行地に住所を有しないもの（第二号に掲げる者を除く。）
An individual who has acquired, by gift (excluding a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter), property to which the provisions of Article 21-9, paragraph (3) apply (excluding a person set forth in the preceding items).
贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下同じ。）により第二十一条の九第三項の規定の適用を受ける財産を取得した個人（前各号に掲げる者を除く。）
The application of the provisions of item (i), (b) or item (ii), (a)(2) or (b) of the preceding paragraph in the case where the provisions of Article 137-2 (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Departure from Japan Apply) or Article 137-3 (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income Apply upon Transfer of Assets to a Nonresident by Gift, etc.) of the Income Tax Act (Act No. 33 of 1965) apply is as prescribed in the following:
所得税法（昭和四十年法律第三十三号）第百三十七条の二（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予）又は第百三十七条の三（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予）の規定の適用がある場合における前項第一号ロ又は第二号イ（２）若しくはロの規定の適用については、次に定めるところによる。
If an individual to whom the provisions of Article 137-2, paragraph (1) of the Income Tax Act (including where applied pursuant to paragraph (2) of that Article; the same applies in the following Article, paragraph (2), item (i)) apply dies, then, for the application of the provisions of item (i), (b) or item (ii), (a)(2) or (b) of the preceding paragraph to the inheritance tax relating to the death of that individual, that individual is deemed to have had a domicile in the area where this Act is enforced at some time within 10 years before the commencement of the succession relating to the death of that individual.
所得税法第百三十七条の二第一項（同条第二項の規定により適用する場合を含む。次条第二項第一号において同じ。）の規定の適用を受ける個人が死亡した場合には、当該個人の死亡に係る相続税の前項第一号ロ又は第二号イ（２）若しくはロの規定の適用については、当該個人は、当該個人の死亡に係る相続の開始前十年以内のいずれかの時においてこの法律の施行地に住所を有していたものとみなす。
If a person (referred to as the "donee" in this item) who has acquired property from a person to whom the provisions of Article 137-3, paragraph (1) of the Income Tax Act (including where applied pursuant to paragraph (3) of that Article; the same applies hereinafter in this item and in the following Article, paragraph (2), item (ii)) apply, by a gift relating to the application of the provisions of paragraph (1) of that Article, dies, then, for the application of the provisions of item (i), (b) or item (ii), (a)(2) or (b) of the preceding paragraph to the inheritance tax relating to the death of that donee, that donee is deemed to have had a domicile in the area where this Act is enforced at some time within 10 years before the commencement of the succession relating to the death of that donee; provided, however, that this does not apply where that donee has not had a domicile in the area where this Act is enforced at any time within 10 years before the gift relating to the application of the provisions of paragraph (1) of that Article.
所得税法第百三十七条の三第一項（同条第三項の規定により適用する場合を含む。以下この号及び次条第二項第二号において同じ。）の規定の適用を受ける者から同法第百三十七条の三第一項の規定の適用に係る贈与により財産を取得した者（以下この号において「受贈者」という。）が死亡した場合には、当該受贈者の死亡に係る相続税の前項第一号ロ又は第二号イ（２）若しくはロの規定の適用については、当該受贈者は、当該受贈者の死亡に係る相続の開始前十年以内のいずれかの時においてこの法律の施行地に住所を有していたものとみなす。ただし、当該受贈者が同条第一項の規定の適用に係る贈与前十年以内のいずれの時においてもこの法律の施行地に住所を有していたことがない場合は、この限りでない。
If an heir (including a universal legatee; the same applies hereinafter in this item and in the following Article, paragraph (2), item (iii)) to whom the provisions of Article 137-3, paragraph (2) of the Income Tax Act (including where applied pursuant to paragraph (3) of that Article; the same applies hereinafter in this item and in the following Article, paragraph (2), item (iii)) apply dies (referred to as the "subsequent inheritance" in this item), then, for the application of the provisions of item (i), (b) or item (ii), (a)(2) or (b) of the preceding paragraph to the inheritance tax relating to that subsequent inheritance, that heir is deemed to have had a domicile in the area where this Act is enforced at some time within 10 years before the commencement of that subsequent inheritance; provided, however, that this does not apply where that heir has not had a domicile in the area where this Act is enforced at any time within 10 years before the commencement of the succession relating to the application of the provisions of Article 137-3, paragraph (2) of the Income Tax Act.
所得税法第百三十七条の三第二項（同条第三項の規定により適用する場合を含む。以下この号及び次条第二項第三号において同じ。）の規定の適用を受ける相続人（包括受遺者を含む。以下この号及び次条第二項第三号において同じ。）が死亡（以下この号において「二次相続」という。）をした場合には、当該二次相続に係る相続税の前項第一号ロ又は第二号イ（２）若しくはロの規定の適用については、当該相続人は、当該二次相続の開始前十年以内のいずれかの時においてこの法律の施行地に住所を有していたものとみなす。ただし、当該相続人が所得税法第百三十七条の三第二項の規定の適用に係る相続の開始前十年以内のいずれの時においてもこの法律の施行地に住所を有していたことがない場合は、この限りでない。
In paragraph (1), the meaning of a term as set forth in one of the following items is as prescribed in the item:
第一項において、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。
"Temporary resident" means a person who holds a status of residence (meaning a status of residence in the upper column of Appended Table I (Status of Residence) of the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951); the same applies in the following item and paragraph (3) of the following Article) at the time of the commencement of the succession, and whose total period of having had a domicile in the area where this Act is enforced within 15 years before the commencement of the succession is 10 years or less;
一時居住者 相続開始の時において在留資格（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）の上欄の在留資格をいう。次号及び次条第三項において同じ。）を有する者であつて当該相続の開始前十五年以内においてこの法律の施行地に住所を有していた期間の合計が十年以下であるものをいう。
"Foreign decedent" means the decedent relating to the relevant succession who, at the time of the commencement of the succession, held a status of residence and had a domicile in the area where this Act is enforced;
外国人被相続人 相続開始の時において、在留資格を有し、かつ、この法律の施行地に住所を有していた当該相続に係る被相続人をいう。
"Nonresident decedent" means a decedent relating to the relevant succession who did not have a domicile in the area where this Act is enforced at the time of the commencement of the succession, and who is either a person who, among those who have had a domicile in the area where this Act is enforced at any time within 10 years before the commencement of the succession, did not hold Japanese nationality at any of those times, or a person who has not had a domicile in the area where this Act is enforced at any time within 10 years before the commencement of the succession.
非居住被相続人 相続開始の時においてこの法律の施行地に住所を有していなかつた当該相続に係る被相続人であつて、当該相続の開始前十年以内のいずれかの時においてこの法律の施行地に住所を有していたことがあるもののうちそのいずれの時においても日本国籍を有していなかつたもの又は当該相続の開始前十年以内のいずれの時においてもこの法律の施行地に住所を有していたことがないものをいう。