The location of the property listed in the following items is determined by the place prescribed in the respective items.
次の各号に掲げる財産の所在については、当該各号に規定する場所による。
with respect to movables, real property, or rights existing on real property: the location of the movables or real property; provided, however, that with respect to a vessel or aircraft: the location of the agency with which the vessel is registered or the aircraft has been registered;
動産若しくは不動産又は不動産の上に存する権利については、その動産又は不動産の所在。ただし、船舶又は航空機については、船籍又は航空機の登録をした機関の所在
with respect to mining rights, lease rights over mining claims, or quarrying rights: the location of the mining area or quarry;
鉱業権若しくは租鉱権又は採石権については、鉱区又は採石場の所在
with respect to fishery rights or rights to enter fisheries: the municipality to which the coast closest to the fishing ground belongs, or the administrative division equivalent thereto;
漁業権又は入漁権については、漁場に最も近い沿岸の属する市町村又はこれに相当する行政区画
with respect to deposits, savings, installment savings or entrusted money held with a financial institution that are specified by Cabinet Order: the location of the business office or place of business that received the deposits, savings, installment savings or entrusted money;
金融機関に対する預金、貯金、積金又は寄託金で政令で定めるものについては、その預金、貯金、積金又は寄託金の受入れをした営業所又は事業所の所在
with respect to insurance benefits: the location of the head office or principal office of the insurance company, etc. (meaning a person who engages in insurance business or mutual aid business; the same applies in Article 59, paragraphs (1) and (2)) relating to the contract of that insurance (including mutual aid) (in the case where there is no head office or principal office in the area where this Act is enforced, and there is, in the area where this Act is enforced, a business office, office or anything equivalent thereto that handles affairs relating to the contract of that insurance, that business office, office or anything equivalent thereto; the same applies in the following item);
with respect to retirement allowances, meritorious service payments and other remuneration equivalent thereto (including benefits specified by Cabinet Order): the location of the domicile, or the head office or principal office, of the person who paid that remuneration;
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。）については、当該給与を支払つた者の住所又は本店若しくは主たる事務所の所在
with respect to claims for loans: the location of the domicile, or the head office or principal office, of the debtor (where there are two or more debtors, the principal debtor, and where there is no principal debtor, the one debtor specified by Cabinet Order);
貸付金債権については、その債務者（債務者が二以上ある場合においては、主たる債務者とし、主たる債務者がないときは政令で定める一の債務者）の住所又は本店若しくは主たる事務所の所在
with respect to corporate bonds (including bonds issued by a juridical person pursuant to a special Act and bonds issued by a foreign juridical person) or shares, capital contributions to a juridical person, or securities specified by Cabinet Order: the location of the head office or principal office of the juridical person that issued the corporate bonds or shares, the juridical person to which the capital contribution has been made, or the juridical person specified by Cabinet Order in relation to the securities;
社債（特別の法律により法人の発行する債券及び外国法人の発行する債券を含む。）若しくは株式、法人に対する出資又は政令で定める有価証券については、当該社債若しくは株式の発行法人、当該出資のされている法人又は当該有価証券に係る政令で定める法人の本店又は主たる事務所の所在
with respect to rights relating to a collective investment trust prescribed in Article 2, item (xxix) (Definitions) of the Corporation Tax Act or a taxable-corporation trust prescribed in item (xxix)-2 of that Article: the location of the business office, office or anything equivalent thereto that undertook those trusts;
法人税法第二条第二十九号（定義）に規定する集団投資信託又は同条第二十九号の二に規定する法人課税信託に関する権利については、これらの信託の引受けをした営業所、事務所その他これらに準ずるものの所在
with respect to patent rights, utility model rights, design rights, or exploitation rights thereof that are registered, and trademark rights, or layout-design exploitation rights, breeder's rights, or rights to use them that are registered: the location of the agency that made the registration;
特許権、実用新案権、意匠権若しくはこれらの実施権で登録されているもの、商標権又は回路配置利用権、育成者権若しくはこれらの利用権で登録されているものについては、その登録をした機関の所在
with respect to copyrights, publication rights, or neighboring rights for which the object of those rights has been published, the location of the business office or place of business that publishes it;
著作権、出版権又は著作隣接権でこれらの権利の目的物が発行されているものについては、これを発行する営業所又は事業所の所在
with respect to money deemed to have been acquired by gift or bequest pursuant to the provisions of Article 7, the place prescribed in this Article according to the type of property that is the basis for its being so deemed;
第七条の規定により贈与又は遺贈により取得したものとみなされる金銭については、そのみなされる基因となつた財産の種類に応じ、この条に規定する場所
in addition to the property listed in the preceding items, with respect to business rights of a person having a business office or place of business that relate to that business office or place of business, the location of that business office or place of business.
前各号に掲げる財産を除くほか、営業所又は事業所を有する者の当該営業所又は事業所に係る営業上又は事業上の権利については、その営業所又は事業所の所在
Government bonds or local bonds are to be located in the area where this Act is enforced, and public bonds issued by a foreign country, a local government of a foreign country, or any other equivalent entity are to be located in that foreign country.
国債又は地方債は、この法律の施行地にあるものとし、外国又は外国の地方公共団体その他これに準ずるものの発行する公債は、当該外国にあるものとする。
The location of property other than the property listed in the items of paragraph (1) and the property prescribed in the preceding paragraph is determined by the location of the domicile of the decedent who was the holder of the right to that property, or of the person who made the gift.
The determination of the location of property under the provisions of the preceding three paragraphs is made according to the situation at the time when that property was acquired by inheritance, bequest or gift.
前三項の規定による財産の所在の判定は、当該財産を相続、遺贈又は贈与により取得した時の現況による。