# 相続税法 / Inheritance Tax Act — 第二十一条の十八 (Article 21-18)

- 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: 第二十一条の十八 (Article 21-18) — address `art-21-18`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/art-21-18
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-21-18
- 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.

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### 第二十一条の十八
<sup>art-21-18 · https://japanlaw.org/en/inheritance-tax-act/art-21-18 · https://japanlaw.org/l/325AC0000000073/art-21-18</sup>

  **第一項**  贈与により財産を取得した者（以下この条において「被相続人」という。）が第二十一条の九第一項の規定の適用を受けることができる場合に、当該被相続人が同条第二項の規定による同項の届出書の提出期限前に当該届出書を提出しないで死亡したときは、当該被相続人の相続人（当該贈与をした者を除く。以下この条において同じ。）は、その相続の開始があつたことを知つた日の翌日から十月以内（相続人が国税通則法第百十七条第二項（納税管理人）の規定による納税管理人の届出をしないで当該期間内にこの法律の施行地に住所及び居所を有しないこととなるときは、当該住所及び居所を有しないこととなる日まで）に、政令で定めるところにより、当該届出書を当該被相続人の納税地の所轄税務署長に共同して提出することができる。
  <sup>art-21-18/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-21-18/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-18/par-1</sup>
  In the case where a person who has acquired property by gift (hereinafter in this Article referred to as the "decedent") is able to receive the application of Article 21-9, paragraph (1), if that decedent dies without filing the written notification referred to in paragraph (2) of that Article before the deadline for filing it under that paragraph, the heirs of that decedent (excluding the person who made that gift; the same applies hereinafter in this Article) may, within 10 months from the day following the day on which they learned of the commencement of the succession (or, if an heir comes to have neither domicile nor residence in the area where this Act is enforced within that period without having filed a notification of a tax agent under Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes, until the day on which the heir comes to have neither domicile nor residence), jointly file that written notification with the competent district director with jurisdiction over the place for tax payment of that decedent, as specified by Cabinet Order.
  <sup>machine translation, not official</sup>

  **第二項**  前項の規定により第二十一条の九第二項の届出書を提出した相続人は、被相続人が有することとなる同条第一項の規定の適用を受けることに伴う納税に係る権利又は義務を承継する。この場合において、前条第二項及び第三項の規定を準用する。
  <sup>art-21-18/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-21-18/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-18/par-2</sup>
  An heir who has filed the written notification referred to in Article 21-9, paragraph (2) pursuant to the provisions of the preceding paragraph succeeds to the rights or obligations relating to tax payment accompanying the application of paragraph (1) of that Article that the decedent would have had. In this case, the provisions of paragraphs (2) and (3) of the preceding Article apply mutatis mutandis.
  <sup>machine translation, not official</sup>

  **第三項**  第一項の規定により第二十一条の九第二項の届出書を提出することができる被相続人の相続人が当該届出書を提出しないで死亡した場合には、前二項の規定を準用する。
  <sup>art-21-18/par-3 · https://japanlaw.org/en/inheritance-tax-act/art-21-18/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-18/par-3</sup>
  If an heir of a decedent who is able to file the written notification referred to in Article 21-9, paragraph (2) pursuant to the provisions of paragraph (1) dies without filing that written notification, the provisions of the preceding two paragraphs apply mutatis mutandis.
  <sup>machine translation, not official</sup>

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## Cites
- art-21-18/par-1: この条 → 相続税法 第二十一条の十八 (Article 21-18), art-21-18 — https://japanlaw.org/en/inheritance-tax-act/art-21-18 · https://japanlaw.org/l/325AC0000000073/art-21-18
- art-21-18/par-1: 第二十一条の九第一項 → 相続税法 第二十一条の九第一項 (Article 21-9, paragraph (1)), art-21-9/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-21-9/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-1
- art-21-18/par-1: 同条第二項 → 相続税法 第二十一条の九第二項 (Article 21-9, paragraph (2)), art-21-9/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-21-9/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-2
- art-21-18/par-1: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-21-18/par-2: 前項 → 相続税法 第二十一条の十八第一項 (Article 21-18, paragraph (1)), art-21-18/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-21-18/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-18/par-1
- art-21-18/par-2: 第二十一条の九第二項 → 相続税法 第二十一条の九第二項 (Article 21-9, paragraph (2)), art-21-9/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-21-9/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-2
- art-21-18/par-2: 同条第一項 → 相続税法 第二十一条の九第一項 (Article 21-9, paragraph (1)), art-21-9/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-21-9/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-1
- art-21-18/par-2: 前条第二項 → 相続税法 第二十一条の十七第二項 (Article 21-17, paragraph (2)), art-21-17/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-21-17/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-17/par-2
- art-21-18/par-2: 第三項 → 相続税法 第二十一条の十七第三項 (Article 21-17, paragraph (3)), art-21-17/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-21-17/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-17/par-3
- art-21-18/par-3: 第一項 → 相続税法 第二十一条の十八第一項 (Article 21-18, paragraph (1)), art-21-18/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-21-18/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-18/par-1
- art-21-18/par-3: 第二十一条の九第二項 → 相続税法 第二十一条の九第二項 (Article 21-9, paragraph (2)), art-21-9/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-21-9/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-2
- art-21-18/par-3: 前二項 → 相続税法 第二十一条の十八第二項 (Article 21-18, paragraph (2)), art-21-18/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-21-18/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-18/par-2

## Cited by

11 provisions cite this one. No official source publishes this direction.

- 相続税法 第二十一条の十七第一項（相続時精算課税に係る相続税の納付義務の承継等） — https://japanlaw.org/en/inheritance-tax-act/art-21-17/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-17/par-1
- 相続税法 第二十一条の十八第一項 — https://japanlaw.org/en/inheritance-tax-act/art-21-18/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-18/par-1
- 相続税法 第二十一条の十八第二項 — https://japanlaw.org/en/inheritance-tax-act/art-21-18/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-18/par-2
- 相続税法 第二十一条の十八第三項 — https://japanlaw.org/en/inheritance-tax-act/art-21-18/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-18/par-3
- 相続税法 第二十七条第一項（相続税の申告書） — https://japanlaw.org/en/inheritance-tax-act/art-27/par-1 · https://japanlaw.org/l/325AC0000000073/art-27/par-1
- 相続税法 第三十三条の二第一項（相続時精算課税に係る贈与税額の還付） — https://japanlaw.org/en/inheritance-tax-act/art-33-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-1
- 相続税法 第六十三条第一項（相続人の数に算入される養子の数の否認） — https://japanlaw.org/en/inheritance-tax-act/art-63/par-1 · https://japanlaw.org/l/325AC0000000073/art-63/par-1
- 租税特別措置法 第九条の七第一項（相続財産に係る株式をその発行した非上場会社に譲渡した場合のみなし配当課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-9-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-7/par-1
- 租税特別措置法 第三十九条第一項（相続財産に係る譲渡所得の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/art-39/par-1
- 租税特別措置法 第七十条の三の三第一項（相続時精算課税に係る土地又は建物の価額の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3-3/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

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## 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-20261011T162312-010, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T171218-001, translated 2026-10-11
- This site's parser, version 190 — 相続税法 — structure, counts, cross-references and defined terms, computed 2026-10-11