# 相続税法 / Inheritance Tax Act — 第十一条の二 (Article 11-2) - 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: 第十一条の二 (Article 11-2)（相続税の課税価格） — address `art-11-2` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/art-11-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-11-2 - 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. --- ### 第十一条の二（相続税の課税価格） — Taxable Value for Inheritance Tax caption: machine translation, not official art-11-2 · https://japanlaw.org/en/inheritance-tax-act/art-11-2 · https://japanlaw.org/l/325AC0000000073/art-11-2 **第一項** 相続又は遺贈により財産を取得した者が第一条の三第一項第一号又は第二号の規定に該当する者である場合においては、その者については、当該相続又は遺贈により取得した財産の価額の合計額をもつて、相続税の課税価格とする。 art-11-2/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-11-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-11-2/par-1 In the case where a person who has acquired property by inheritance or bequest is a person who falls under the provisions of Article 1-3, paragraph (1), item (i) or (ii), the total value of the property acquired by that inheritance or bequest is the taxable value for inheritance tax for that person. machine translation, not official **第二項** 相続又は遺贈により財産を取得した者が第一条の三第一項第三号又は第四号の規定に該当する者である場合においては、その者については、当該相続又は遺贈により取得した財産でこの法律の施行地にあるものの価額の合計額をもつて、相続税の課税価格とする。 art-11-2/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-11-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-11-2/par-2 In the case where a person who has acquired property by inheritance or bequest is a person who falls under the provisions of Article 1-3, paragraph (1), item (iii) or (iv), the total value of the property acquired by that inheritance or bequest that is located in the area where this Act is enforced is the taxable value for inheritance tax for that person. machine translation, not official --- ## Cites - art-11-2/par-1: 第一条の三第一項第一号 → 相続税法 第一条の三第一項第一号 (Article 1-3, paragraph (1), item (i)), art-1-3/par-1/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-1-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-1 - art-11-2/par-1: 第二号 → 相続税法 第一条の三第一項第二号 (Article 1-3, paragraph (1), item (ii)), art-1-3/par-1/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-1-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-2 - art-11-2/par-2: 第一条の三第一項第三号 → 相続税法 第一条の三第一項第三号 (Article 1-3, paragraph (1), item (iii)), art-1-3/par-1/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-1-3/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-3 - art-11-2/par-2: 第四号 → 相続税法 第一条の三第一項第四号 (Article 1-3, paragraph (1), item (iv)), art-1-3/par-1/item-4 — https://japanlaw.org/en/inheritance-tax-act/art-1-3/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-4 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 相続税法 第二十一条の十六第三項第二号 — https://japanlaw.org/en/inheritance-tax-act/art-21-16/par-3/item-2 · https://japanlaw.org/l/325AC0000000073/art-21-16/par-3/item-2 - 租税特別措置法 第六十九条の四第一項（小規模宅地等についての相続税の課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-69-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-1 - 租税特別措置法 第六十九条の五第一項（特定計画山林についての相続税の課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-1 - 租税特別措置法 第六十九条の六第一項（特定土地等及び特定株式等に係る相続税の課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-69-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-6/par-1 - 租税特別措置法 第七十条の六第二項第一号（農地等についての相続税の納税猶予及び免除等） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-2/item-1 --- ## 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-20261011T162312-005, 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