# 相続税法 / Inheritance Tax Act — 第二十五条 (Article 25)
- 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: 第二十五条 (Article 25) — address `art-25`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/art-25
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-25
- 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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### 第二十五条
art-25 · https://japanlaw.org/en/inheritance-tax-act/art-25 · https://japanlaw.org/l/325AC0000000073/art-25
**第一項** 定期金給付契約（生命保険契約を除く。）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ないものに関する権利の価額は、次の各号に掲げる場合の区分に応じ、当該各号に定める金額による。
art-25/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-25/par-1 · https://japanlaw.org/l/325AC0000000073/art-25/par-1
The value of a right relating to a contract for periodic payments (excluding a life insurance contract) for which an event giving rise to periodic payments has not 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 cases set forth in that item:
machine translation, not official
**一** 当該契約に解約返戻金を支払う旨の定めがない場合 次に掲げる場合の区分に応じ、それぞれ次に定める金額に、百分の九十を乗じて得た金額
art-25/par-1/item-1 · https://japanlaw.org/en/inheritance-tax-act/art-25/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-25/par-1/item-1
Where there is no provision in that contract to pay a cancellation refund: the amount obtained by multiplying the amount specified in each of the following according to the category of cases set forth in it by 90 percent:
machine translation, not official
**イ** 当該契約に係る掛金又は保険料が一時に払い込まれた場合 当該掛金又は保険料の払込開始の時から当該契約に関する権利を取得した時までの期間（ロにおいて「経過期間」という。）につき、当該掛金又は保険料の払込金額に対し、当該契約に係る予定利率の複利による計算をして得た元利合計額
art-25/par-1/item-1/sub-1 · https://japanlaw.org/en/inheritance-tax-act/art-25/par-1/item-1/sub-1 · https://japanlaw.org/l/325AC0000000073/art-25/par-1/item-1/sub-1
Where the contributions or premiums for that contract are paid in a lump sum: the total of principal and interest obtained by calculating compound interest at the assumed interest rate for that contract on the paid-in amount of those contributions or premiums for the period from the time when payment of those contributions or premiums began until the time of acquiring the right relating to that contract (referred to as the "elapsed period" in (b));
machine translation, not official
**ロ** イに掲げる場合以外の場合 経過期間に応じ、当該経過期間に払い込まれた掛金又は保険料の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終価率（複利の計算で年金終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。）を乗じて得た金額
art-25/par-1/item-1/sub-2 · https://japanlaw.org/en/inheritance-tax-act/art-25/par-1/item-1/sub-2 · https://japanlaw.org/l/325AC0000000073/art-25/par-1/item-1/sub-2
Cases other than those set forth in (a): the amount obtained by multiplying the average annual amount of the contributions or premiums paid during the elapsed period, according to the elapsed period, by the future 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 future value of an annuity by compound interest calculation);
machine translation, not official
**二** 前号に掲げる場合以外の場合 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
art-25/par-1/item-2 · https://japanlaw.org/en/inheritance-tax-act/art-25/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-25/par-1/item-2
Cases other than those set forth in the preceding item: 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.
machine translation, not official
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## Cites
- art-25/par-1/item-2: 前号 → 相続税法 第二十五条第一項第一号 (Article 25, paragraph (1), item (i)), art-25/par-1/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-25/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-25/par-1/item-1
## Cited by
1 provision cites this one. No official source publishes this direction.
- 相続税法 第二十五条第一項第二号 — https://japanlaw.org/en/inheritance-tax-act/art-25/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-25/par-1/item-2
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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