# 相続税法 / Inheritance Tax Act — 第二十三条の二 (Article 23-2)

- 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: 第二十三条の二 (Article 23-2)（配偶者居住権等の評価） — address `art-23-2`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/art-23-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-23-2
- 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.

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### 第二十三条の二（配偶者居住権等の評価） — Valuation of the Spouse's Right of Residence, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-23-2 · https://japanlaw.org/en/inheritance-tax-act/art-23-2 · https://japanlaw.org/l/325AC0000000073/art-23-2</sup>

**第一項**  配偶者居住権の価額は、第一号に掲げる価額から同号に掲げる価額に第二号に掲げる数及び第三号に掲げる割合を乗じて得た金額を控除した残額とする。
<sup>art-23-2/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-23-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-23-2/par-1</sup>
The value of a spouse's right of residence is the remainder obtained by deducting from the value listed in item (i) the amount obtained by multiplying the value listed in that item by the number listed in item (ii) and the ratio listed in item (iii).
<sup>machine translation, not official</sup>

  **一**  当該配偶者居住権の目的となつている建物の相続開始の時における当該配偶者居住権が設定されていないものとした場合の時価（当該建物の一部が賃貸の用に供されている場合又は被相続人が当該相続開始の直前において当該建物をその配偶者と共有していた場合には、当該建物のうち当該賃貸の用に供されていない部分又は当該被相続人の持分の割合に応ずる部分の価額として政令で定めるところにより計算した金額）
  <sup>art-23-2/par-1/item-1 · https://japanlaw.org/en/inheritance-tax-act/art-23-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-23-2/par-1/item-1</sup>
  the market value, at the time of the commencement of the succession, of the building that is the object of that spouse's right of residence on the assumption that that spouse's right of residence has not been established (in the case where part of that building is used for lease, or where the decedent co-owned that building with the decedent's spouse immediately before that commencement of the succession, the amount calculated as specified by Cabinet Order as the value of the portion of that building that is not used for lease or the portion corresponding to the proportion of the decedent's share);
  <sup>machine translation, not official</sup>

  **二**  当該配偶者居住権が設定された時におけるイに掲げる年数をロに掲げる年数で除して得た数（イ又はロに掲げる年数が零以下である場合には、零）
  <sup>art-23-2/par-1/item-2 · https://japanlaw.org/en/inheritance-tax-act/art-23-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-23-2/par-1/item-2</sup>
  the number obtained by dividing the number of years listed in (a) at the time when that spouse's right of residence was established by the number of years listed in (b) (zero, if the number of years listed in (a) or (b) is zero or less);
  <sup>machine translation, not official</sup>

    **イ**  当該配偶者居住権の目的となつている建物の耐用年数（所得税法の規定に基づいて定められている耐用年数に準ずるものとして政令で定める年数をいう。ロにおいて同じ。）から建築後の経過年数（六月以上の端数は一年とし、六月に満たない端数は切り捨てる。ロにおいて同じ。）及び当該配偶者居住権の存続年数（当該配偶者居住権が存続する年数として政令で定める年数をいう。次号において同じ。）を控除した年数
    <sup>art-23-2/par-1/item-2/sub-1 · https://japanlaw.org/en/inheritance-tax-act/art-23-2/par-1/item-2/sub-1 · https://japanlaw.org/l/325AC0000000073/art-23-2/par-1/item-2/sub-1</sup>
    the number of years obtained by deducting, from the useful life of the building that is the object of that spouse's right of residence (meaning the number of years specified by Cabinet Order as equivalent to the useful life established under the provisions of the Income Tax Act; the same applies in (b)), both the number of years elapsed since construction (a fraction of six months or more is counted as one year, and a fraction of less than six months is discarded; the same applies in (b)) and the duration in years of that spouse's right of residence (meaning the number of years specified by Cabinet Order as the number of years for which that spouse's right of residence continues; the same applies in the following item);
    <sup>machine translation, not official</sup>

    **ロ**  イの建物の耐用年数から建築後の経過年数を控除した年数
    <sup>art-23-2/par-1/item-2/sub-2 · https://japanlaw.org/en/inheritance-tax-act/art-23-2/par-1/item-2/sub-2 · https://japanlaw.org/l/325AC0000000073/art-23-2/par-1/item-2/sub-2</sup>
    the number of years obtained by deducting the number of years elapsed since construction from the useful life of the building referred to in (a);
    <sup>machine translation, not official</sup>

  **三**  当該配偶者居住権が設定された時における当該配偶者居住権の存続年数に応じ、法定利率による複利の計算で現価を算出するための割合として財務省令で定めるもの
  <sup>art-23-2/par-1/item-3 · https://japanlaw.org/en/inheritance-tax-act/art-23-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-23-2/par-1/item-3</sup>
  the ratio specified by Ministry of Finance Order for calculating the present value by compound interest at the statutory interest rate, according to the duration in years of that spouse's right of residence at the time when that spouse's right of residence was established.
  <sup>machine translation, not official</sup>

**第二項**  配偶者居住権の目的となつている建物の価額は、当該建物の相続開始の時における当該配偶者居住権が設定されていないものとした場合の時価から前項の規定により計算した当該配偶者居住権の価額を控除した残額とする。
<sup>art-23-2/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-23-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-23-2/par-2</sup>
The value of the building that is the object of a spouse's right of residence is the remainder obtained by deducting the value of that spouse's right of residence calculated pursuant to the provisions of the preceding paragraph from the market value of that building at the time of the commencement of the succession on the assumption that that spouse's right of residence has not been established.
<sup>machine translation, not official</sup>

**第三項**  配偶者居住権の目的となつている建物の敷地の用に供される土地（土地の上に存する権利を含む。以下この条において同じ。）を当該配偶者居住権に基づき使用する権利の価額は、第一号に掲げる価額から第二号に掲げる金額を控除した残額とする。
<sup>art-23-2/par-3 · https://japanlaw.org/en/inheritance-tax-act/art-23-2/par-3 · https://japanlaw.org/l/325AC0000000073/art-23-2/par-3</sup>
The value of the right to use, based on a spouse's right of residence, the land provided as the site for the building that is the object of that spouse's right of residence (including rights existing on the land; the same applies hereinafter in this Article) is the remainder obtained by deducting the amount listed in item (ii) from the value listed in item (i).
<sup>machine translation, not official</sup>

  **一**  当該土地の相続開始の時における当該配偶者居住権が設定されていないものとした場合の時価（当該建物の一部が賃貸の用に供されている場合又は被相続人が当該相続開始の直前において当該土地を他の者と共有し、若しくは当該建物をその配偶者と共有していた場合には、当該建物のうち当該賃貸の用に供されていない部分に応ずる部分又は当該被相続人の持分の割合に応ずる部分の価額として政令で定めるところにより計算した金額）
  <sup>art-23-2/par-3/item-1 · https://japanlaw.org/en/inheritance-tax-act/art-23-2/par-3/item-1 · https://japanlaw.org/l/325AC0000000073/art-23-2/par-3/item-1</sup>
  the market value of that land at the time of the commencement of the succession on the assumption that that spouse's right of residence has not been established (in the case where part of that building is used for lease, or where the decedent co-owned that land with another person or co-owned that building with the decedent's spouse immediately before that commencement of the succession, the amount calculated as specified by Cabinet Order as the value of the portion of that land corresponding to the portion of that building not used for lease or the portion corresponding to the proportion of the decedent's share);
  <sup>machine translation, not official</sup>

  **二**  前号に掲げる価額に第一項第三号に掲げる割合を乗じて得た金額
  <sup>art-23-2/par-3/item-2 · https://japanlaw.org/en/inheritance-tax-act/art-23-2/par-3/item-2 · https://japanlaw.org/l/325AC0000000073/art-23-2/par-3/item-2</sup>
  the amount obtained by multiplying the value listed in the preceding item by the ratio listed in paragraph (1), item (iii).
  <sup>machine translation, not official</sup>

**第四項**  配偶者居住権の目的となつている建物の敷地の用に供される土地の価額は、当該土地の相続開始の時における当該配偶者居住権が設定されていないものとした場合の時価から前項の規定により計算した権利の価額を控除した残額とする。
<sup>art-23-2/par-4 · https://japanlaw.org/en/inheritance-tax-act/art-23-2/par-4 · https://japanlaw.org/l/325AC0000000073/art-23-2/par-4</sup>
The value of land provided as the site for the building that is the object of a spouse's right of residence is the remainder obtained by deducting the value of the right calculated pursuant to the provisions of the preceding paragraph from the market value of that land at the time of the commencement of the succession on the assumption that that spouse's right of residence has not been established.
<sup>machine translation, not official</sup>

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## Cites
- art-23-2/par-1: 第一号 → 相続税法 第二十三条の二第一項第一号 (Article 23-2, paragraph (1), item (i)), art-23-2/par-1/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-23-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-23-2/par-1/item-1
- art-23-2/par-1: 第二号 → 相続税法 第二十三条の二第一項第二号 (Article 23-2, paragraph (1), item (ii)), art-23-2/par-1/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-23-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-23-2/par-1/item-2
- art-23-2/par-1: 第三号 → 相続税法 第二十三条の二第一項第三号 (Article 23-2, paragraph (1), item (iii)), art-23-2/par-1/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-23-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-23-2/par-1/item-3
- art-23-2/par-1/item-2/sub-1: 次号 → 相続税法 第二十三条の二第一項第三号 (Article 23-2, paragraph (1), item (iii)), art-23-2/par-1/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-23-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-23-2/par-1/item-3
- art-23-2/par-2: 前項 → 相続税法 第二十三条の二第一項 (Article 23-2, paragraph (1)), art-23-2/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-23-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-23-2/par-1
- art-23-2/par-3: この条 → 相続税法 第二十三条の二 (Article 23-2), art-23-2 — https://japanlaw.org/en/inheritance-tax-act/art-23-2 · https://japanlaw.org/l/325AC0000000073/art-23-2
- art-23-2/par-3: 第一号 → 相続税法 第二十三条の二第三項第一号 (Article 23-2, paragraph (3), item (i)), art-23-2/par-3/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-23-2/par-3/item-1 · https://japanlaw.org/l/325AC0000000073/art-23-2/par-3/item-1
- art-23-2/par-3: 第二号 → 相続税法 第二十三条の二第三項第二号 (Article 23-2, paragraph (3), item (ii)), art-23-2/par-3/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-23-2/par-3/item-2 · https://japanlaw.org/l/325AC0000000073/art-23-2/par-3/item-2
- art-23-2/par-3/item-2: 前号 → 相続税法 第二十三条の二第三項第一号 (Article 23-2, paragraph (3), item (i)), art-23-2/par-3/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-23-2/par-3/item-1 · https://japanlaw.org/l/325AC0000000073/art-23-2/par-3/item-1
- art-23-2/par-3/item-2: 第一項第三号 → 相続税法 第二十三条の二第一項第三号 (Article 23-2, paragraph (1), item (iii)), art-23-2/par-1/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-23-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-23-2/par-1/item-3
- art-23-2/par-4: 前項 → 相続税法 第二十三条の二第三項 (Article 23-2, paragraph (3)), art-23-2/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-23-2/par-3 · https://japanlaw.org/l/325AC0000000073/art-23-2/par-3

## Cited by

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

- 相続税法 第二十三条の二第一項（配偶者居住権等の評価） — https://japanlaw.org/en/inheritance-tax-act/art-23-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-23-2/par-1
- 相続税法 第二十三条の二第一項第二号イ（配偶者居住権等の評価） — https://japanlaw.org/en/inheritance-tax-act/art-23-2/par-1/item-2/sub-1 · https://japanlaw.org/l/325AC0000000073/art-23-2/par-1/item-2/sub-1
- 相続税法 第二十三条の二第二項（配偶者居住権等の評価） — https://japanlaw.org/en/inheritance-tax-act/art-23-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-23-2/par-2
- 相続税法 第二十三条の二第三項（配偶者居住権等の評価） — https://japanlaw.org/en/inheritance-tax-act/art-23-2/par-3 · https://japanlaw.org/l/325AC0000000073/art-23-2/par-3
- 相続税法 第二十三条の二第三項第二号（配偶者居住権等の評価） — https://japanlaw.org/en/inheritance-tax-act/art-23-2/par-3/item-2 · https://japanlaw.org/l/325AC0000000073/art-23-2/par-3/item-2
- 相続税法 第二十三条の二第四項（配偶者居住権等の評価） — https://japanlaw.org/en/inheritance-tax-act/art-23-2/par-4 · https://japanlaw.org/l/325AC0000000073/art-23-2/par-4

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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
- This site's parser, version 190 — 相続税法 — structure, counts, cross-references and defined terms, computed 2026-10-11