In the case where any of the following items applies, the person listed in the relevant item is deemed to have acquired the property listed in that item by inheritance or bequest; in this case, if that person is an heir (excluding a person who has renounced the inheritance and a person who has lost the right of inheritance; the same applies hereinafter, except in the cases of Articles 15, 16, 19-2, paragraph (1), 19-3, paragraph (1), 19-4, paragraph (1) and 63, and except where referred to as "the number of heirs prescribed in Article 15, paragraph (2)"), that property is deemed to have been acquired by inheritance, and if that person is a person other than an heir, that property is deemed to have been acquired by bequest.
in the case where, due to the death of the decedent, an heir or another person acquires insurance benefits (including mutual aid benefits; the same applies hereinafter) under a life insurance contract (meaning a contract of insurance concluded with a life insurance company prescribed in Article 2, paragraph (3) (Definitions) of the Insurance Business Act (Act No. 105 of 1995) (including a contract relating to mutual aid of a similar nature; the same applies hereinafter) or another contract specified by Cabinet Order; the same applies hereinafter) or insurance benefits under a non-life insurance contract (meaning a contract of insurance concluded with a non-life insurance company prescribed in paragraph (4) of that Article or another contract specified by Cabinet Order; the same applies hereinafter) (limited to benefits paid on death arising from an accidental event), with respect to that insurance benefit recipient (including a mutual aid benefit recipient; the same applies hereinafter), the portion of those insurance benefits (excluding those that fall under the payments set out in the following item and the rights set out in item (v) or (vi)) that corresponds to the ratio of the amount of the premiums (including mutual aid contributions; the same applies hereinafter) borne by the decedent to the total amount of the premiums for that contract that were paid by the time of the death of the decedent;
被相続人の死亡により相続人その他の者が生命保険契約（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をいう。以下同じ。）の保険金（共済金を含む。以下同じ。）又は損害保険契約（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をいう。以下同じ。）の保険金（偶然な事故に基因する死亡に伴い支払われるものに限る。）を取得した場合においては、当該保険金受取人（共済金受取人を含む。以下同じ。）について、当該保険金（次号に掲げる給与及び第五号又は第六号に掲げる権利に該当するものを除く。）のうち被相続人が負担した保険料（共済掛金を含む。以下同じ。）の金額の当該契約に係る保険料で被相続人の死亡の時までに払い込まれたものの全額に対する割合に相当する部分
in the case where, due to the death of the decedent, an heir or another person receives payment of a retirement allowance, a bonus for meritorious service or other payment equivalent thereto (including benefits specified by Cabinet Order) that should have been paid to the decedent and whose payment was finalized within three years after the death of the decedent, with respect to the person who received that payment, that payment;
被相続人の死亡により相続人その他の者が当該被相続人に支給されるべきであつた退職手当金、功労金その他これらに準ずる給与（政令で定める給付を含む。）で被相続人の死亡後三年以内に支給が確定したものの支給を受けた場合においては、当該給与の支給を受けた者について、当該給与
in the case where, at the time of the commencement of the succession, there is a life insurance contract for which an insured event (including a mutual aid event; the same applies hereinafter) has not yet occurred (excluding a life insurance contract under which no repayment or similar payment is made if no insured event occurs within a certain period), for which the decedent bears all or part of the premiums, and of which a person other than the decedent is the policyholder, with respect to the policyholder of that life insurance contract, the portion of the rights relating to that contract that corresponds to the ratio of the amount of the premiums borne by the decedent to the total amount of the premiums for that contract that were paid by the time of that commencement of the succession;
相続開始の時において、まだ保険事故（共済事故を含む。以下同じ。）が発生していない生命保険契約（一定期間内に保険事故が発生しなかつた場合において返還金その他これに準ずるものの支払がない生命保険契約を除く。）で被相続人が保険料の全部又は一部を負担し、かつ、被相続人以外の者が当該生命保険契約の契約者であるものがある場合においては、当該生命保険契約の契約者について、当該契約に関する権利のうち被相続人が負担した保険料の金額の当該契約に係る保険料で当該相続開始の時までに払い込まれたものの全額に対する割合に相当する部分
in the case where, at the time of the commencement of the succession, there is a contract for periodic payments (excluding a life insurance contract) for which a periodic payment event has not yet occurred, for which the decedent bears all or part of the contributions or premiums, and of which a person other than the decedent is the contracting party, with respect to the contracting party of that contract for periodic payments, the portion of the rights relating to that contract that corresponds to the ratio of the amount of the contributions or premiums borne by the decedent to the total amount of the contributions or premiums for that contract that were paid by the time of that commencement of the succession;
相続開始の時において、まだ定期金給付事由が発生していない定期金給付契約（生命保険契約を除く。）で被相続人が掛金又は保険料の全部又は一部を負担し、かつ、被相続人以外の者が当該定期金給付契約の契約者であるものがある場合においては、当該定期金給付契約の契約者について、当該契約に関する権利のうち被相続人が負担した掛金又は保険料の金額の当該契約に係る掛金又は保険料で当該相続開始の時までに払い込まれたものの全額に対する割合に相当する部分
in the case where, under a contract for periodic payments that provides for periodic payments to a periodic payment recipient during that person's lifetime or over a certain period and, when that person dies, for periodic payments or a lump sum to be paid after the death to surviving family members or other persons, an heir or another person has become a periodic payment recipient or lump-sum recipient after the death of the decedent who was the periodic payment recipient, with respect to the person who has become that periodic payment recipient or lump-sum recipient, the portion of the rights relating to that contract for periodic payments that corresponds to the ratio of the amount of the contributions or premiums borne by the decedent to the total amount of the contributions or premiums for that contract that were paid by the time of that commencement of the succession;
定期金給付契約で定期金受取人に対しその生存中又は一定期間にわたり定期金を給付し、かつ、その者が死亡したときはその死亡後遺族その他の者に対して定期金又は一時金を給付するものに基づいて定期金受取人たる被相続人の死亡後相続人その他の者が定期金受取人又は一時金受取人となつた場合においては、当該定期金受取人又は一時金受取人となつた者について、当該定期金給付契約に関する権利のうち被相続人が負担した掛金又は保険料の金額の当該契約に係る掛金又は保険料で当該相続開始の時までに払い込まれたものの全額に対する割合に相当する部分
in the case where, due to the death of the decedent, an heir or another person acquires a right relating to periodic payments (including a lump sum relating thereto) that is not based on a contract (excluding a right relating to a survivor's allowance under the provisions of the Public Officers Pension Act (Act No. 48 of 1923)), with respect to the person who acquired that right relating to periodic payments, that right relating to periodic payments (excluding what falls under the payments set out in item (ii)).
被相続人の死亡により相続人その他の者が定期金（これに係る一時金を含む。）に関する権利で契約に基づくもの以外のもの（恩給法（大正十二年法律第四十八号）の規定による扶助料に関する権利を除く。）を取得した場合においては、当該定期金に関する権利を取得した者について、当該定期金に関する権利（第二号に掲げる給与に該当するものを除く。）
In the application of item (i) or items (iii) through (v) of the preceding paragraph, premiums or contributions borne by the decedent of the decedent are deemed to be premiums or contributions borne by the decedent; provided, however, that in the case where, pursuant to item (iii) or (iv) of that paragraph, the person listed in the relevant item is deemed to have acquired the property listed in that item by inheritance or bequest from the decedent of that decedent, this does not apply to the premiums or contributions borne by the decedent of that decedent.
前項第一号又は第三号から第五号までの規定の適用については、被相続人の被相続人が負担した保険料又は掛金は、被相続人が負担した保険料又は掛金とみなす。ただし、同項第三号又は第四号の規定により当該各号に掲げる者が当該被相続人の被相続人から当該各号に掲げる財産を相続又は遺贈により取得したものとみなされた場合においては、当該被相続人の被相続人が負担した保険料又は掛金については、この限りでない。
In the application of paragraph (1), item (iii) or (iv), premiums or contributions paid pursuant to the will of the decedent are deemed to be premiums or contributions borne by the decedent.