# 相続税法 / Inheritance Tax Act — 第二十四条 (Article 24)

- 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: 第二十四条 (Article 24)（定期金に関する権利の評価） — address `art-24`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/art-24
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-24
- 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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### 第二十四条（定期金に関する権利の評価） — Valuation of Rights Relating to Periodic Payments
<sup>caption: machine translation, not official</sup>
<sup>art-24 · https://japanlaw.org/en/inheritance-tax-act/art-24 · https://japanlaw.org/l/325AC0000000073/art-24</sup>

**第一項**  定期金給付契約で当該契約に関する権利を取得した時において定期金給付事由が発生しているものに関する権利の価額は、次の各号に掲げる定期金又は一時金の区分に応じ、当該各号に定める金額による。
<sup>art-24/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-24/par-1 · https://japanlaw.org/l/325AC0000000073/art-24/par-1</sup>
The value of a right relating to a contract for periodic payments for which an event giving rise to periodic payments has occurred at the time of acquiring the right relating to that contract is the amount specified in each of the following items according to the category of periodic payment or lump-sum payment set forth in that item:
<sup>machine translation, not official</sup>

  **一**  有期定期金　次に掲げる金額のうちいずれか多い金額
  <sup>art-24/par-1/item-1 · https://japanlaw.org/en/inheritance-tax-act/art-24/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-24/par-1/item-1</sup>
  Fixed-term periodic payment: the larger of the following amounts:
  <sup>machine translation, not official</sup>

    **イ**  当該契約に関する権利を取得した時において当該契約を解約するとしたならば支払われるべき解約返戻金の金額
    <sup>art-24/par-1/item-1/sub-1 · https://japanlaw.org/en/inheritance-tax-act/art-24/par-1/item-1/sub-1 · https://japanlaw.org/l/325AC0000000073/art-24/par-1/item-1/sub-1</sup>
    The amount of the cancellation refund that would be payable if that contract were cancelled at the time of acquiring the right relating to that contract;
    <sup>machine translation, not official</sup>

    **ロ**  定期金に代えて一時金の給付を受けることができる場合には、当該契約に関する権利を取得した時において当該一時金の給付を受けるとしたならば給付されるべき当該一時金の金額
    <sup>art-24/par-1/item-1/sub-2 · https://japanlaw.org/en/inheritance-tax-act/art-24/par-1/item-1/sub-2 · https://japanlaw.org/l/325AC0000000073/art-24/par-1/item-1/sub-2</sup>
    Where a lump-sum payment can be received in lieu of periodic payments, the amount of that lump-sum payment that would be paid if that lump-sum payment were received at the time of acquiring the right relating to that contract;
    <sup>machine translation, not official</sup>

    **ハ**  当該契約に関する権利を取得した時における当該契約に基づき定期金の給付を受けるべき残りの期間に応じ、当該契約に基づき給付を受けるべき金額の一年当たりの平均額に、当該契約に係る予定利率による複利年金現価率（複利の計算で年金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をいう。第三号ハにおいて同じ。）を乗じて得た金額
    <sup>art-24/par-1/item-1/sub-3 · https://japanlaw.org/en/inheritance-tax-act/art-24/par-1/item-1/sub-3 · https://japanlaw.org/l/325AC0000000073/art-24/par-1/item-1/sub-3</sup>
    The amount obtained by multiplying the average annual amount to be received under that contract, according to the remaining period during which periodic payments are to be received under that contract at the time of acquiring the right relating to that contract, by the present value factor of an annuity at compound interest based on the assumed interest rate for that contract (meaning the ratio specified by Ministry of Finance Order for calculating the present value of an annuity by compound interest calculation; the same applies in item (iii), (c));
    <sup>machine translation, not official</sup>

  **二**  無期定期金　次に掲げる金額のうちいずれか多い金額
  <sup>art-24/par-1/item-2 · https://japanlaw.org/en/inheritance-tax-act/art-24/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-24/par-1/item-2</sup>
  Perpetual periodic payment: the larger of the following amounts:
  <sup>machine translation, not official</sup>

    **イ**  当該契約に関する権利を取得した時において当該契約を解約するとしたならば支払われるべき解約返戻金の金額
    <sup>art-24/par-1/item-2/sub-1 · https://japanlaw.org/en/inheritance-tax-act/art-24/par-1/item-2/sub-1 · https://japanlaw.org/l/325AC0000000073/art-24/par-1/item-2/sub-1</sup>
    The amount of the cancellation refund that would be payable if that contract were cancelled at the time of acquiring the right relating to that contract;
    <sup>machine translation, not official</sup>

    **ロ**  定期金に代えて一時金の給付を受けることができる場合には、当該契約に関する権利を取得した時において当該一時金の給付を受けるとしたならば給付されるべき当該一時金の金額
    <sup>art-24/par-1/item-2/sub-2 · https://japanlaw.org/en/inheritance-tax-act/art-24/par-1/item-2/sub-2 · https://japanlaw.org/l/325AC0000000073/art-24/par-1/item-2/sub-2</sup>
    Where a lump-sum payment can be received in lieu of periodic payments, the amount of that lump-sum payment that would be paid if that lump-sum payment were received at the time of acquiring the right relating to that contract;
    <sup>machine translation, not official</sup>

    **ハ**  当該契約に関する権利を取得した時における、当該契約に基づき給付を受けるべき金額の一年当たりの平均額を、当該契約に係る予定利率で除して得た金額
    <sup>art-24/par-1/item-2/sub-3 · https://japanlaw.org/en/inheritance-tax-act/art-24/par-1/item-2/sub-3 · https://japanlaw.org/l/325AC0000000073/art-24/par-1/item-2/sub-3</sup>
    The amount obtained by dividing the average annual amount to be received under that contract, as of the time of acquiring the right relating to that contract, by the assumed interest rate for that contract;
    <sup>machine translation, not official</sup>

  **三**  終身定期金　次に掲げる金額のうちいずれか多い金額
  <sup>art-24/par-1/item-3 · https://japanlaw.org/en/inheritance-tax-act/art-24/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-24/par-1/item-3</sup>
  Lifetime periodic payment: the larger of the following amounts:
  <sup>machine translation, not official</sup>

    **イ**  当該契約に関する権利を取得した時において当該契約を解約するとしたならば支払われるべき解約返戻金の金額
    <sup>art-24/par-1/item-3/sub-1 · https://japanlaw.org/en/inheritance-tax-act/art-24/par-1/item-3/sub-1 · https://japanlaw.org/l/325AC0000000073/art-24/par-1/item-3/sub-1</sup>
    The amount of the cancellation refund that would be payable if that contract were cancelled at the time of acquiring the right relating to that contract;
    <sup>machine translation, not official</sup>

    **ロ**  定期金に代えて一時金の給付を受けることができる場合には、当該契約に関する権利を取得した時において当該一時金の給付を受けるとしたならば給付されるべき当該一時金の金額
    <sup>art-24/par-1/item-3/sub-2 · https://japanlaw.org/en/inheritance-tax-act/art-24/par-1/item-3/sub-2 · https://japanlaw.org/l/325AC0000000073/art-24/par-1/item-3/sub-2</sup>
    Where a lump-sum payment can be received in lieu of periodic payments, the amount of that lump-sum payment that would be paid if that lump-sum payment were received at the time of acquiring the right relating to that contract;
    <sup>machine translation, not official</sup>

    **ハ**  当該契約に関する権利を取得した時におけるその目的とされた者に係る余命年数として政令で定めるものに応じ、当該契約に基づき給付を受けるべき金額の一年当たりの平均額に、当該契約に係る予定利率による複利年金現価率を乗じて得た金額
    <sup>art-24/par-1/item-3/sub-3 · https://japanlaw.org/en/inheritance-tax-act/art-24/par-1/item-3/sub-3 · https://japanlaw.org/l/325AC0000000073/art-24/par-1/item-3/sub-3</sup>
    The amount obtained by multiplying the average annual amount to be received under that contract, according to the remaining life expectancy in years, specified by Cabinet Order, of the person who is the object of that contract at the time of acquiring the right relating to that contract, by the present value factor of an annuity at compound interest based on the assumed interest rate for that contract;
    <sup>machine translation, not official</sup>

  **四**  第三条第一項第五号に規定する一時金　その給付金額
  <sup>art-24/par-1/item-4 · https://japanlaw.org/en/inheritance-tax-act/art-24/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-24/par-1/item-4</sup>
  Lump-sum payment prescribed in Article 3, paragraph (1), item (v): the amount of that payment.
  <sup>machine translation, not official</sup>

**第二項**  前項に規定する定期金給付契約に関する権利で同項第三号の規定の適用を受けるものにつき、その目的とされた者が当該契約に関する権利を取得した時後第二十七条第一項又は第二十八条第一項に規定する申告書の提出期限までに死亡し、その死亡によりその給付が終了した場合においては、当該定期金給付契約に関する権利の価額は、同号の規定にかかわらず、その権利者が当該契約に関する権利を取得した時後給付を受け、又は受けるべき金額（当該権利者の遺族その他の第三者が当該権利者の死亡により給付を受ける場合には、その給付を受け、又は受けるべき金額を含む。）による。
<sup>art-24/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-24/par-2 · https://japanlaw.org/l/325AC0000000073/art-24/par-2</sup>
In the case of a right relating to a contract for periodic payments prescribed in the preceding paragraph to which the provisions of item (iii) of that paragraph apply, where the person who is the object of that contract dies after the time of acquiring the right relating to that contract and by the deadline for filing the return prescribed in Article 27, paragraph (1) or Article 28, paragraph (1), and the payments end by reason of that death, the value of the right relating to that contract for periodic payments is, notwithstanding the provisions of that item, the amount received or to be received after the time at which the holder of the right acquired the right relating to that contract (including, where a bereaved family member of that holder or another third party receives payments by reason of the death of that holder, the amount received or to be received by that person).
<sup>machine translation, not official</sup>

**第三項**  第一項に規定する定期金給付契約に関する権利で、その権利者に対し、一定期間、かつ、その目的とされた者の生存中、定期金を給付する契約に基づくものの価額は、同項第一号に規定する有期定期金として算出した金額又は同項第三号に規定する終身定期金として算出した金額のいずれか少ない金額による。
<sup>art-24/par-3 · https://japanlaw.org/en/inheritance-tax-act/art-24/par-3 · https://japanlaw.org/l/325AC0000000073/art-24/par-3</sup>
The value of a right relating to a contract for periodic payments prescribed in paragraph (1) that is based on a contract under which periodic payments are paid to the holder of the right for a certain period and, in addition, during the life of the person who is the object of the contract, is the smaller of the amount calculated as a fixed-term periodic payment prescribed in item (i) of that paragraph and the amount calculated as a lifetime periodic payment prescribed in item (iii) of that paragraph.
<sup>machine translation, not official</sup>

**第四項**  第一項に規定する定期金給付契約に関する権利で、その目的とされた者の生存中定期金を給付し、かつ、その者が死亡したときはその権利者又はその遺族その他の第三者に対し継続して定期金を給付する契約に基づくものの価額は、同項第一号に規定する有期定期金として算出した金額又は同項第三号に規定する終身定期金として算出した金額のいずれか多い金額による。
<sup>art-24/par-4 · https://japanlaw.org/en/inheritance-tax-act/art-24/par-4 · https://japanlaw.org/l/325AC0000000073/art-24/par-4</sup>
The value of a right relating to a contract for periodic payments prescribed in paragraph (1) that is based on a contract under which periodic payments are paid during the life of the person who is the object of the contract and, when that person dies, periodic payments continue to be paid to the holder of the right or to a bereaved family member of that holder or another third party, is the larger of the amount calculated as a fixed-term periodic payment prescribed in item (i) of that paragraph and the amount calculated as a lifetime periodic payment prescribed in item (iii) of that paragraph.
<sup>machine translation, not official</sup>

**第五項**  前各項の規定は、第三条第一項第六号に規定する定期金に関する権利で契約に基づくもの以外のものの価額の評価について準用する。
<sup>art-24/par-5 · https://japanlaw.org/en/inheritance-tax-act/art-24/par-5 · https://japanlaw.org/l/325AC0000000073/art-24/par-5</sup>
The provisions of the preceding paragraphs apply mutatis mutandis to the valuation of a right relating to periodic payments prescribed in Article 3, paragraph (1), item (vi), other than one based on a contract.
<sup>machine translation, not official</sup>

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## Cites
- art-24/par-1/item-1/sub-3: 第三号 → 相続税法 第二十四条第一項第三号 (Article 24, paragraph (1), item (iii)), art-24/par-1/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-24/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-24/par-1/item-3
- art-24/par-1/item-4: 第三条第一項第五号 → 相続税法 第三条第一項第五号 (Article 3, paragraph (1), item (v)), art-3/par-1/item-5 — https://japanlaw.org/en/inheritance-tax-act/art-3/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-5
- art-24/par-2: 前項 → 相続税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-24/par-1 · https://japanlaw.org/l/325AC0000000073/art-24/par-1
- art-24/par-2: 同項第三号 → 相続税法 第二十四条第一項第三号 (Article 24, paragraph (1), item (iii)), art-24/par-1/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-24/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-24/par-1/item-3
- art-24/par-2: 第二十七条第一項 → 相続税法 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-27/par-1 · https://japanlaw.org/l/325AC0000000073/art-27/par-1
- art-24/par-2: 第二十八条第一項 → 相続税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-28/par-1 · https://japanlaw.org/l/325AC0000000073/art-28/par-1
- art-24/par-3: 第一項 → 相続税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-24/par-1 · https://japanlaw.org/l/325AC0000000073/art-24/par-1
- art-24/par-3: 同項第一号 → 相続税法 第二十四条第一項第一号 (Article 24, paragraph (1), item (i)), art-24/par-1/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-24/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-24/par-1/item-1
- art-24/par-3: 同項第三号 → 相続税法 第二十四条第一項第三号 (Article 24, paragraph (1), item (iii)), art-24/par-1/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-24/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-24/par-1/item-3
- art-24/par-4: 第一項 → 相続税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-24/par-1 · https://japanlaw.org/l/325AC0000000073/art-24/par-1
- art-24/par-4: 同項第一号 → 相続税法 第二十四条第一項第一号 (Article 24, paragraph (1), item (i)), art-24/par-1/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-24/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-24/par-1/item-1
- art-24/par-4: 同項第三号 → 相続税法 第二十四条第一項第三号 (Article 24, paragraph (1), item (iii)), art-24/par-1/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-24/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-24/par-1/item-3
- art-24/par-5: 前各項 → 相続税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-24/par-1 · https://japanlaw.org/l/325AC0000000073/art-24/par-1
- art-24/par-5: 前各項 → 相続税法 第二十四条第二項 (Article 24, paragraph (2)), art-24/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-24/par-2 · https://japanlaw.org/l/325AC0000000073/art-24/par-2
- art-24/par-5: 前各項 → 相続税法 第二十四条第三項 (Article 24, paragraph (3)), art-24/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-24/par-3 · https://japanlaw.org/l/325AC0000000073/art-24/par-3
- art-24/par-5: 前各項 → 相続税法 第二十四条第四項 (Article 24, paragraph (4)), art-24/par-4 — https://japanlaw.org/en/inheritance-tax-act/art-24/par-4 · https://japanlaw.org/l/325AC0000000073/art-24/par-4
- art-24/par-5: 第三条第一項第六号 → 相続税法 第三条第一項第六号 (Article 3, paragraph (1), item (vi)), art-3/par-1/item-6 — https://japanlaw.org/en/inheritance-tax-act/art-3/par-1/item-6 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-6

## Cited by

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

- 相続税法 第二十四条第一項第一号ハ（定期金に関する権利の評価） — https://japanlaw.org/en/inheritance-tax-act/art-24/par-1/item-1/sub-3 · https://japanlaw.org/l/325AC0000000073/art-24/par-1/item-1/sub-3
- 相続税法 第二十四条第二項（定期金に関する権利の評価） — https://japanlaw.org/en/inheritance-tax-act/art-24/par-2 · https://japanlaw.org/l/325AC0000000073/art-24/par-2
- 相続税法 第二十四条第三項（定期金に関する権利の評価） — https://japanlaw.org/en/inheritance-tax-act/art-24/par-3 · https://japanlaw.org/l/325AC0000000073/art-24/par-3
- 相続税法 第二十四条第四項（定期金に関する権利の評価） — https://japanlaw.org/en/inheritance-tax-act/art-24/par-4 · https://japanlaw.org/l/325AC0000000073/art-24/par-4
- 相続税法 第二十四条第五項（定期金に関する権利の評価） — https://japanlaw.org/en/inheritance-tax-act/art-24/par-5 · https://japanlaw.org/l/325AC0000000073/art-24/par-5

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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-20261011T165043-008, 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