Chapter III Valuation of Property
第三章 財産の評価
Article 22Principles of Valuation
第二十二条（評価の原則）
Except as otherwise specially provided in this Chapter, the value of property acquired by inheritance, bequest or gift is the market value at the time of acquisition of that property, and the amount of debts to be deducted from the value of that property is determined according to the situation at that time.
この章で特別の定めのあるものを除くほか、相続、遺贈又は贈与により取得した財産の価額は、当該財産の取得の時における時価により、当該財産の価額から控除すべき債務の金額は、その時の現況による。
Article 23Valuation of Superficies and Farming Rights
第二十三条（地上権及び永小作権の評価）
The value of superficies (excluding that which falls under a land leasehold right prescribed in the Act on Land and Building Leases (Act No. 90 of 1991) or superficies under Article 269-2, paragraph (1) (Superficies for Underground or Airspace) of the Civil Code; the same applies hereinafter) and farming rights is the amount calculated by multiplying the market value of the land that is the object of those rights, at the time of acquiring those rights and in the case where those rights have not been established, by the ratio specified below according to the remaining period.
Those with a remaining period of 10 years or less 5 percent
Those with a remaining period exceeding 10 years and 15 years or less 10 percent
Those with a remaining period exceeding 15 years and 20 years or less 20 percent
Those with a remaining period exceeding 20 years and 25 years or less 30 percent
Those with a remaining period exceeding 25 years and 30 years or less, and superficies with no specified duration 40 percent
Those with a remaining period exceeding 30 years and 35 years or less 50 percent
Those with a remaining period exceeding 35 years and 40 years or less 60 percent
Those with a remaining period exceeding 40 years and 45 years or less 70 percent
Those with a remaining period exceeding 45 years and 50 years or less 80 percent
Those with a remaining period exceeding 50 years 90 percent
地上権（借地借家法（平成三年法律第九十号）に規定する借地権又は民法第二百六十九条の二第一項（地下又は空間を目的とする地上権）の地上権に該当するものを除く。以下同じ。）及び永小作権の価額は、その残存期間に応じ、その目的となつている土地のこれらの権利を取得した時におけるこれらの権利が設定されていない場合の時価に、次に定める割合を乗じて算出した金額による。
残存期間が十年以下のもの 百分の五
残存期間が十年を超え十五年以下のもの 百分の十
残存期間が十五年を超え二十年以下のもの 百分の二十
残存期間が二十年を超え二十五年以下のもの 百分の三十
残存期間が二十五年を超え三十年以下のもの及び地上権で存続期間の定めのないもの 百分の四十
残存期間が三十年を超え三十五年以下のもの 百分の五十
残存期間が三十五年を超え四十年以下のもの 百分の六十
残存期間が四十年を超え四十五年以下のもの 百分の七十
残存期間が四十五年を超え五十年以下のもの 百分の八十
残存期間が五十年を超えるもの 百分の九十
Article 23-2Valuation of the Spouse's Right of Residence, etc.
第二十三条の二（配偶者居住権等の評価）
The value of a spouse's right of residence is the remainder obtained by deducting from the value listed in item (i) the amount obtained by multiplying the value listed in that item by the number listed in item (ii) and the ratio listed in item (iii).
the market value, at the time of the commencement of the succession, of the building that is the object of that spouse's right of residence on the assumption that that spouse's right of residence has not been established (in the case where part of that building is used for lease, or where the decedent co-owned that building with the decedent's spouse immediately before that commencement of the succession, the amount calculated as specified by Cabinet Order as the value of the portion of that building that is not used for lease or the portion corresponding to the proportion of the decedent's share);
当該配偶者居住権の目的となつている建物の相続開始の時における当該配偶者居住権が設定されていないものとした場合の時価（当該建物の一部が賃貸の用に供されている場合又は被相続人が当該相続開始の直前において当該建物をその配偶者と共有していた場合には、当該建物のうち当該賃貸の用に供されていない部分又は当該被相続人の持分の割合に応ずる部分の価額として政令で定めるところにより計算した金額）
the number obtained by dividing the number of years listed in (a) at the time when that spouse's right of residence was established by the number of years listed in (b) (zero, if the number of years listed in (a) or (b) is zero or less);
当該配偶者居住権が設定された時におけるイに掲げる年数をロに掲げる年数で除して得た数（イ又はロに掲げる年数が零以下である場合には、零）
the number of years obtained by deducting, from the useful life of the building that is the object of that spouse's right of residence (meaning the number of years specified by Cabinet Order as equivalent to the useful life established under the provisions of the Income Tax Act; the same applies in (b)), both the number of years elapsed since construction (a fraction of six months or more is counted as one year, and a fraction of less than six months is discarded; the same applies in (b)) and the duration in years of that spouse's right of residence (meaning the number of years specified by Cabinet Order as the number of years for which that spouse's right of residence continues; the same applies in the following item);
the number of years obtained by deducting the number of years elapsed since construction from the useful life of the building referred to in (a);
イの建物の耐用年数から建築後の経過年数を控除した年数
the ratio specified by Ministry of Finance Order for calculating the present value by compound interest at the statutory interest rate, according to the duration in years of that spouse's right of residence at the time when that spouse's right of residence was established.
当該配偶者居住権が設定された時における当該配偶者居住権の存続年数に応じ、法定利率による複利の計算で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
The value of the building that is the object of a spouse's right of residence is the remainder obtained by deducting the value of that spouse's right of residence calculated pursuant to the provisions of the preceding paragraph from the market value of that building at the time of the commencement of the succession on the assumption that that spouse's right of residence has not been established.
配偶者居住権の目的となつている建物の価額は、当該建物の相続開始の時における当該配偶者居住権が設定されていないものとした場合の時価から前項の規定により計算した当該配偶者居住権の価額を控除した残額とする。
The value of the right to use, based on a spouse's right of residence, the land provided as the site for the building that is the object of that spouse's right of residence (including rights existing on the land; the same applies hereinafter in this Article) is the remainder obtained by deducting the amount listed in item (ii) from the value listed in item (i).
the market value of that land at the time of the commencement of the succession on the assumption that that spouse's right of residence has not been established (in the case where part of that building is used for lease, or where the decedent co-owned that land with another person or co-owned that building with the decedent's spouse immediately before that commencement of the succession, the amount calculated as specified by Cabinet Order as the value of the portion of that land corresponding to the portion of that building not used for lease or the portion corresponding to the proportion of the decedent's share);
当該土地の相続開始の時における当該配偶者居住権が設定されていないものとした場合の時価（当該建物の一部が賃貸の用に供されている場合又は被相続人が当該相続開始の直前において当該土地を他の者と共有し、若しくは当該建物をその配偶者と共有していた場合には、当該建物のうち当該賃貸の用に供されていない部分に応ずる部分又は当該被相続人の持分の割合に応ずる部分の価額として政令で定めるところにより計算した金額）
the amount obtained by multiplying the value listed in the preceding item by the ratio listed in paragraph (1), item (iii).
The value of land provided as the site for the building that is the object of a spouse's right of residence is the remainder obtained by deducting the value of the right calculated pursuant to the provisions of the preceding paragraph from the market value of that land at the time of the commencement of the succession on the assumption that that spouse's right of residence has not been established.
配偶者居住権の目的となつている建物の敷地の用に供される土地の価額は、当該土地の相続開始の時における当該配偶者居住権が設定されていないものとした場合の時価から前項の規定により計算した権利の価額を控除した残額とする。
Article 24Valuation of Rights Relating to Periodic Payments
第二十四条（定期金に関する権利の評価）
The value of a right relating to a contract for periodic payments for which an event giving rise to periodic payments has occurred at the time of acquiring the right relating to that contract is the amount specified in each of the following items according to the category of periodic payment or lump-sum payment set forth in that item:
定期金給付契約で当該契約に関する権利を取得した時において定期金給付事由が発生しているものに関する権利の価額は、次の各号に掲げる定期金又は一時金の区分に応じ、当該各号に定める金額による。
Fixed-term periodic payment: the larger of the following amounts:
有期定期金 次に掲げる金額のうちいずれか多い金額
The amount of the cancellation refund that would be payable if that contract were cancelled at the time of acquiring the right relating to that contract;
当該契約に関する権利を取得した時において当該契約を解約するとしたならば支払われるべき解約返戻金の金額
Where a lump-sum payment can be received in lieu of periodic payments, the amount of that lump-sum payment that would be paid if that lump-sum payment were received at the time of acquiring the right relating to that contract;
定期金に代えて一時金の給付を受けることができる場合には、当該契約に関する権利を取得した時において当該一時金の給付を受けるとしたならば給付されるべき当該一時金の金額
The amount obtained by multiplying the average annual amount to be received under that contract, according to the remaining period during which periodic payments are to be received under that contract at the time of acquiring the right relating to that contract, by the present value factor of an annuity at compound interest based on the assumed interest rate for that contract (meaning the ratio specified by Ministry of Finance Order for calculating the present value of an annuity by compound interest calculation; the same applies in item (iii), (c));
当該契約に関する権利を取得した時における当該契約に基づき定期金の給付を受けるべき残りの期間に応じ、当該契約に基づき給付を受けるべき金額の一年当たりの平均額に、当該契約に係る予定利率による複利年金現価率（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をいう。第三号ハにおいて同じ。）を乗じて得た金額
Perpetual periodic payment: the larger of the following amounts:
無期定期金 次に掲げる金額のうちいずれか多い金額
The amount of the cancellation refund that would be payable if that contract were cancelled at the time of acquiring the right relating to that contract;
当該契約に関する権利を取得した時において当該契約を解約するとしたならば支払われるべき解約返戻金の金額
Where a lump-sum payment can be received in lieu of periodic payments, the amount of that lump-sum payment that would be paid if that lump-sum payment were received at the time of acquiring the right relating to that contract;
定期金に代えて一時金の給付を受けることができる場合には、当該契約に関する権利を取得した時において当該一時金の給付を受けるとしたならば給付されるべき当該一時金の金額
The amount obtained by dividing the average annual amount to be received under that contract, as of the time of acquiring the right relating to that contract, by the assumed interest rate for that contract;
当該契約に関する権利を取得した時における、当該契約に基づき給付を受けるべき金額の一年当たりの平均額を、当該契約に係る予定利率で除して得た金額
Lifetime periodic payment: the larger of the following amounts:
終身定期金 次に掲げる金額のうちいずれか多い金額
The amount of the cancellation refund that would be payable if that contract were cancelled at the time of acquiring the right relating to that contract;
当該契約に関する権利を取得した時において当該契約を解約するとしたならば支払われるべき解約返戻金の金額
Where a lump-sum payment can be received in lieu of periodic payments, the amount of that lump-sum payment that would be paid if that lump-sum payment were received at the time of acquiring the right relating to that contract;
定期金に代えて一時金の給付を受けることができる場合には、当該契約に関する権利を取得した時において当該一時金の給付を受けるとしたならば給付されるべき当該一時金の金額
The amount obtained by multiplying the average annual amount to be received under that contract, according to the remaining life expectancy in years, specified by Cabinet Order, of the person who is the object of that contract at the time of acquiring the right relating to that contract, by the present value factor of an annuity at compound interest based on the assumed interest rate for that contract;
当該契約に関する権利を取得した時におけるその目的とされた者に係る余命年数として政令で定めるものに応じ、当該契約に基づき給付を受けるべき金額の一年当たりの平均額に、当該契約に係る予定利率による複利年金現価率を乗じて得た金額
Lump-sum payment prescribed in Article 3, paragraph (1), item (v): the amount of that payment.
第三条第一項第五号に規定する一時金 その給付金額
In the case of a right relating to a contract for periodic payments prescribed in the preceding paragraph to which the provisions of item (iii) of that paragraph apply, where the person who is the object of that contract dies after the time of acquiring the right relating to that contract and by the deadline for filing the return prescribed in Article 27, paragraph (1) or Article 28, paragraph (1), and the payments end by reason of that death, the value of the right relating to that contract for periodic payments is, notwithstanding the provisions of that item, the amount received or to be received after the time at which the holder of the right acquired the right relating to that contract (including, where a bereaved family member of that holder or another third party receives payments by reason of the death of that holder, the amount received or to be received by that person).
The value of a right relating to a contract for periodic payments prescribed in paragraph (1) that is based on a contract under which periodic payments are paid to the holder of the right for a certain period and, in addition, during the life of the person who is the object of the contract, is the smaller of the amount calculated as a fixed-term periodic payment prescribed in item (i) of that paragraph and the amount calculated as a lifetime periodic payment prescribed in item (iii) of that paragraph.
The value of a right relating to a contract for periodic payments prescribed in paragraph (1) that is based on a contract under which periodic payments are paid during the life of the person who is the object of the contract and, when that person dies, periodic payments continue to be paid to the holder of the right or to a bereaved family member of that holder or another third party, is the larger of the amount calculated as a fixed-term periodic payment prescribed in item (i) of that paragraph and the amount calculated as a lifetime periodic payment prescribed in item (iii) of that paragraph.
The provisions of the preceding paragraphs apply mutatis mutandis to the valuation of a right relating to periodic payments prescribed in Article 3, paragraph (1), item (vi), other than one based on a contract.
第二十五条
The value of a right relating to a contract for periodic payments (excluding a life insurance contract) for which an event giving rise to periodic payments has not occurred at the time of acquiring the right relating to that contract is the amount specified in each of the following items according to the category of cases set forth in that item:
定期金給付契約（生命保険契約を除く。）で当該契約に関する権利を取得した時において定期金給付事由が発生していないものに関する権利の価額は、次の各号に掲げる場合の区分に応じ、当該各号に定める金額による。
Where there is no provision in that contract to pay a cancellation refund: the amount obtained by multiplying the amount specified in each of the following according to the category of cases set forth in it by 90 percent:
当該契約に解約返戻金を支払う旨の定めがない場合 次に掲げる場合の区分に応じ、それぞれ次に定める金額に、百分の九十を乗じて得た金額
Where the contributions or premiums for that contract are paid in a lump sum: the total of principal and interest obtained by calculating compound interest at the assumed interest rate for that contract on the paid-in amount of those contributions or premiums for the period from the time when payment of those contributions or premiums began until the time of acquiring the right relating to that contract (referred to as the "elapsed period" in (b));
当該契約に係る掛金又は保険料が一時に払い込まれた場合 当該掛金又は保険料の払込開始の時から当該契約に関する権利を取得した時までの期間（ロにおいて「経過期間」という。）につき、当該掛金又は保険料の払込金額に対し、当該契約に係る予定利率の複利による計算をして得た元利合計額
Cases other than those set forth in (a): the amount obtained by multiplying the average annual amount of the contributions or premiums paid during the elapsed period, according to the elapsed period, by the future value factor of an annuity at compound interest based on the assumed interest rate for that contract (meaning the ratio specified by Ministry of Finance Order for calculating the future value of an annuity by compound interest calculation);
イに掲げる場合以外の場合 経過期間に応じ、当該経過期間に払い込まれた掛金又は保険料の金額の一年当たりの平均額に、当該契約に係る予定利率による複利年金終価率（複利の計算で年金終価を算出するための割合として財務省令で定めるものをいう。）を乗じて得た金額
Cases other than those set forth in the preceding item: the amount of the cancellation refund that would be payable if that contract were cancelled at the time of acquiring the right relating to that contract.
前号に掲げる場合以外の場合 当該契約に関する権利を取得した時において当該契約を解約するとしたならば支払われるべき解約返戻金の金額
Article 26Valuation of Standing Trees
第二十六条（立木の評価）
The value of standing trees acquired by inheritance or bequest (limited to a universal legacy and a bequest from the decedent to an heir) is the amount calculated by multiplying the market value of the standing trees at the time of acquiring them by the ratio of 85 percent.
相続又は遺贈（包括遺贈及び被相続人からの相続人に対する遺贈に限る。）により取得した立木の価額は、当該立木を取得した時における立木の時価に百分の八十五の割合を乗じて算出した金額による。
Article 26-2Land Valuation Council
第二十六条の二（土地評価審議会）
A Land Valuation Council is to be established in each regional taxation bureau.
国税局ごとに、土地評価審議会を置く。
The Land Valuation Council is to investigate and deliberate on matters relating to the valuation of land on which the regional commissioner seeks its opinion.
土地評価審議会は、土地の評価に関する事項で国税局長がその意見を求めたものについて調査審議する。
The Land Valuation Council is to be composed of not more than 20 members.
土地評価審議会は、委員二十人以内で組織する。
The members are appointed by the regional commissioner from among officials of the relevant administrative agencies, officials of local governments, and persons with knowledge and experience regarding the valuation of land.
委員は、関係行政機関の職員、地方公共団体の職員及び土地の評価について学識経験を有する者のうちから、国税局長が任命する。
In addition to what is prescribed in the preceding two paragraphs, matters necessary for the organization and operation of the Land Valuation Council are prescribed by Cabinet Order.
前二項に定めるもののほか、土地評価審議会の組織及び運営に関し必要な事項は、政令で定める。