# 相続税法 / Inheritance Tax Act — 第二十二条 (Article 22) - 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: 第二十二条 (Article 22)（評価の原則） — address `art-22` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/art-22 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-22 - 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. --- ### 第二十二条（評価の原則） — Principles of Valuation caption: machine translation, not official art-22 · https://japanlaw.org/en/inheritance-tax-act/art-22 · https://japanlaw.org/l/325AC0000000073/art-22 **第一項** この章で特別の定めのあるものを除くほか、相続、遺贈又は贈与により取得した財産の価額は、当該財産の取得の時における時価により、当該財産の価額から控除すべき債務の金額は、その時の現況による。 art-22/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-22/par-1 · https://japanlaw.org/l/325AC0000000073/art-22/par-1 Except as otherwise specially provided in this Chapter, the value of property acquired by inheritance, bequest or gift is the market value at the time of acquisition of that property, and the amount of debts to be deducted from the value of that property is determined according to the situation at that time. machine translation, not official ## Cited by 2 provisions cite this one. No official source publishes this direction. - 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 第六十九条の七第一項（特定土地等及び特定株式等に係る贈与税の課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-69-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-7/par-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-20261011T162312-010, 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