The value of the following property is not included in the taxable value for inheritance tax:
次に掲げる財産の価額は、相続税の課税価格に算入しない。
items received by the Imperial heir together with the Imperial Throne pursuant to the provisions of Article 7 (Historic Items Accompanying the Imperial Throne) of the Imperial Household Finance Act (Act No. 4 of 1947);
皇室経済法（昭和二十二年法律第四号）第七条（皇位に伴う由緒ある物）の規定により皇位とともに皇嗣が受けた物
gravesites, mausoleums and ritual implements, and anything equivalent to them;
墓所、霊びよう及び祭具並びにこれらに準ずるもの
property acquired by inheritance or bequest by a person who conducts a business for religious, charitable, academic or other public interest purposes and is specified by Cabinet Order, where it is certain that the property will be used for that business for a public interest purpose (excluding property listed in the following item);
宗教、慈善、学術その他公益を目的とする事業を行う者で政令で定めるものが相続又は遺贈により取得した財産で当該公益を目的とする事業の用に供することが確実なもの（次号に掲げるものを除く。）
property acquired by bequest by the trustee of a public interest trust prescribed in Article 2, paragraph (1), item (i) (Definitions) of the Act on Public Interest Trusts (Act No. 30 of 2024) (referred to as a "public interest trust" in Article 21-3, paragraph (1), items (i) and (iv)) (limited to property acquired as its trust property);
公益信託に関する法律（令和六年法律第三十号）第二条第一項第一号（定義）に規定する公益信託（第二十一条の三第一項第一号及び第四号において「公益信託」という。）の受託者が遺贈により取得した財産（その信託財産として取得したものに限る。）
the right to receive benefits paid under a mutual aid system, specified by Cabinet Order, that a local government implements pursuant to the provisions of a Prefectural or Municipal Ordinance for persons with mental or physical disabilities;
条例の規定により地方公共団体が精神又は身体に障害のある者に関して実施する共済制度で政令で定めるものに基づいて支給される給付金を受ける権利
with respect to insurance benefits listed in Article 3, paragraph (1), item (i) that are acquired by an heir (excluding those listed in the preceding item; the same applies hereinafter in this item), the portion equivalent to the amount specified in (a) or (b) according to the category of cases set out in (a) or (b), respectively;
in the case where the total amount of insurance benefits listed in that item that are acquired by all of the heirs of the decedent referred to in Article 3, paragraph (1), item (i) is the amount calculated by multiplying 5,000,000 yen by the number of heirs of that decedent prescribed in Article 15, paragraph (2) (referred to in (b) as the "non-taxable limit for insurance benefits") or less: the amount of insurance benefits acquired by that heir;
in the case where the total amount prescribed in (a) exceeds the non-taxable limit for insurance benefits: the amount calculated by multiplying the non-taxable limit for insurance benefits by the proportion that the total amount of insurance benefits acquired by that heir represents of that total amount;
イに規定する合計額が当該保険金の非課税限度額を超える場合 当該保険金の非課税限度額に当該合計額のうちに当該相続人の取得した保険金の合計額の占める割合を乗じて算出した金額
with respect to the remuneration listed in Article 3, paragraph (1), item (ii) that is acquired by an heir (hereinafter in this item referred to as "retirement allowance, etc."), the portion equivalent to the amount specified in (a) or (b) according to the category of cases set out in (a) or (b), respectively;
相続人の取得した第三条第一項第二号に掲げる給与（以下この号において「退職手当金等」という。）については、イ又はロに掲げる場合の区分に応じそれぞれイ又はロに定める金額に相当する部分
in the case where the total amount of retirement allowances, etc. acquired by all of the heirs of the decedent referred to in Article 3, paragraph (1), item (ii) is the amount calculated by multiplying 5,000,000 yen by the number of heirs of that decedent prescribed in Article 15, paragraph (2) (referred to in (b) as the "non-taxable limit for retirement allowances, etc.") or less: the amount of retirement allowance, etc. acquired by that heir;
in the case where the total amount prescribed in (a) exceeds the non-taxable limit for retirement allowances, etc.: the amount calculated by multiplying the non-taxable limit for retirement allowances, etc. by the proportion that the total amount of retirement allowances, etc. acquired by that heir represents of that total amount.
イに規定する合計額が当該退職手当金等の非課税限度額を超える場合 当該退職手当金等の非課税限度額に当該合計額のうちに当該相続人の取得した退職手当金等の合計額の占める割合を乗じて算出した金額
In the case where a person who has acquired the property listed in item (iii) of the preceding paragraph does not use that property for that business for a public interest purpose by the day on which two years have passed from the day of acquiring that property, or ceases to so use it, the value of that property is included in the taxable value for inheritance tax, notwithstanding the provisions of that paragraph.
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Non-taxable Property for Inheritance Tax
The value of the following property is not included in the taxable value for inheritance tax:
次に掲げる財産の価額は、相続税の課税価格に算入しない。
Open this provisionNon-taxable Property for Inheritance Tax
property acquired by inheritance or bequest by a person who conducts a business for religious, charitable, academic or other public interest purposes and is specified by Cabinet Order…
宗教、慈善、学術その他公益を目的とする事業を行う者で政令で定めるものが相続又は遺贈により取得した財産で当該公益を目的とする事業の用に供することが確実なもの（次号に掲げるものを除く。）
Open this provisionNon-taxable Property for Inheritance Tax
property acquired by bequest by the trustee of a public interest trust prescribed in Article 2, paragraph (1), item (i) (Definitions) of the Act on Public Interest Trusts (Act No. 30 of 2024)…
公益信託に関する法律（令和六年法律第三十号）第二条第一項第一号（定義）に規定する公益信託（第二十一条の三第一項第一号及び第四号において「公益信託」という。）の受託者が遺贈により取得した財産（その信託財産として取得したものに限る。）
Open this provisionNon-taxable Property for Inheritance Tax
the right to receive benefits paid under a mutual aid system, specified by Cabinet Order, that a local government implements pursuant to the provisions of a Prefectural or Municipal Ordinance for…
条例の規定により地方公共団体が精神又は身体に障害のある者に関して実施する共済制度で政令で定めるものに基づいて支給される給付金を受ける権利
Open this provisionNon-taxable Property for Inheritance Tax
with respect to insurance benefits listed in Article 3, paragraph (1), item (i) that are acquired by an heir (excluding those listed in the preceding item; the same applies hereinafter in this item)…
相続人の取得した第三条第一項第一号に掲げる保険金（前号に掲げるものを除く。以下この号において同じ。）については、イ又はロに掲げる場合の区分に応じそれぞれイ又はロに定める金額に相当する部分
Open this provisionNon-taxable Property for Inheritance Tax
with respect to the remuneration listed in Article 3, paragraph (1), item (ii) that is acquired by an heir (hereinafter in this item referred to as "retirement allowance, etc.")…
相続人の取得した第三条第一項第二号に掲げる給与（以下この号において「退職手当金等」という。）については、イ又はロに掲げる場合の区分に応じそれぞれイ又はロに定める金額に相当する部分
Open this provisionBasic Deduction for the Estate
The number of heirs in the preceding paragraph is the number of heirs of the decedent prescribed in that paragraph under the provisions of Part V, Chapter II (Heirs) of the Civil Code…
前項の相続人の数は、同項に規定する被相続人の民法第五編第二章（相続人）の規定による相続人の数（当該被相続人に養子がある場合の当該相続人の数に算入する当該被相続人の養子の数は、次の各号に掲げる場合の区分に応じ当該各号に定める養子の数に限るものとし、相続の放棄があつた場合には、その放棄がなかつたものとした場合における相続…
Open this provisionNon-taxable Property for Gift Tax
property acquired by gift from a corporation and property received as benefits from a public interest trust;
法人からの贈与により取得した財産及び公益信託から給付を受けた財産
Open this provisionNon-taxable Property for Gift Tax
property acquired by gift by the trustee of a public interest trust (limited to property acquired as its trust property);
公益信託の受託者が贈与により取得した財産（その信託財産として取得したものに限る。）
Open this provisionCases Deemed to Have Been Acquired by Inheritance or 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…
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…
Open this provisionCases Deemed to Have Been Acquired by Inheritance or Bequest
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…
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
Open this provisionpublic interest trustmachine translation
「公益信託」
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.
Short name set inArticle 12, paragraph (1), item (iv)· applies only in this provision and in Article 21-3, paragraph (1), items (i) and (iv)
non-taxable limit for insurance benefitsmachine translation
「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.
Short name set inArticle 12, paragraph (1), item (vi), (a)· applies only in this provision and in Article 12, paragraph (1), item (vi), (b)
retirement allowance, etc.machine translation
「退職手当金等」
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.
Short name set inArticle 12, paragraph (1), item (vii)· applies only in this item
non-taxable limit for retirement allowances, etc.machine translation
「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.
Short name set inArticle 12, paragraph (1), item (vii), (a)· applies only in this provision and in Article 12, paragraph (1), item (vii), (b)
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.