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.