# 相続税法 / Inheritance Tax Act — 第一条 (Article 1)

- Law: 相続税法 (Inheritance Tax Act), 昭和二十五年法律第七十三号
- English title "Inheritance Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第一条 (Article 1)（趣旨） — address `art-1`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-1
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

---

### 第一条（趣旨） — Purpose
<sup>caption: machine translation, not official</sup>
<sup>art-1 · https://japanlaw.org/en/inheritance-tax-act/art-1 · https://japanlaw.org/l/325AC0000000073/art-1</sup>

  **第一項**  この法律は、相続税及び贈与税について、納税義務者、課税財産の範囲、税額の計算の方法、申告、納付及び還付の手続並びにその納税義務の適正な履行を確保するため必要な事項を定めるものとする。
  <sup>art-1/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/art-1/par-1</sup>
  This Act is to prescribe, with regard to inheritance tax and gift tax, the persons liable for tax, the scope of taxable property, the method of calculating the amount of tax, the procedures for filing returns, payment and refunds, and the matters necessary to ensure the proper performance of their tax payment obligations.
  <sup>machine translation, not official</sup>

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 相続税法 — the text in force from 2026-04-01 (https://laws.e-gov.go.jp/law/325AC0000000073/20260401_506AC0000000008), retrieved 2026-10-11
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 相続税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/449), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-001, translated 2026-10-12
- This site's parser, version 190 — 相続税法 — structure, counts, cross-references and defined terms, computed 2026-10-11