# 相続税法 / Inheritance Tax Act — 第二十六条の二 (Article 26-2) - 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: 第二十六条の二 (Article 26-2)（土地評価審議会） — address `art-26-2` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/art-26-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-26-2 - 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. --- ### 第二十六条の二（土地評価審議会） — Land Valuation Council caption: machine translation, not official art-26-2 · https://japanlaw.org/en/inheritance-tax-act/art-26-2 · https://japanlaw.org/l/325AC0000000073/art-26-2 **第一項** 国税局ごとに、土地評価審議会を置く。 art-26-2/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-26-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-26-2/par-1 A Land Valuation Council is to be established in each regional taxation bureau. machine translation, not official **第二項** 土地評価審議会は、土地の評価に関する事項で国税局長がその意見を求めたものについて調査審議する。 art-26-2/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-26-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-26-2/par-2 The Land Valuation Council is to investigate and deliberate on matters relating to the valuation of land on which the regional commissioner seeks its opinion. machine translation, not official **第三項** 土地評価審議会は、委員二十人以内で組織する。 art-26-2/par-3 · https://japanlaw.org/en/inheritance-tax-act/art-26-2/par-3 · https://japanlaw.org/l/325AC0000000073/art-26-2/par-3 The Land Valuation Council is to be composed of not more than 20 members. machine translation, not official **第四項** 委員は、関係行政機関の職員、地方公共団体の職員及び土地の評価について学識経験を有する者のうちから、国税局長が任命する。 art-26-2/par-4 · https://japanlaw.org/en/inheritance-tax-act/art-26-2/par-4 · https://japanlaw.org/l/325AC0000000073/art-26-2/par-4 The members are appointed by the regional commissioner from among officials of the relevant administrative agencies, officials of local governments, and persons with knowledge and experience regarding the valuation of land. machine translation, not official **第五項** 前二項に定めるもののほか、土地評価審議会の組織及び運営に関し必要な事項は、政令で定める。 art-26-2/par-5 · https://japanlaw.org/en/inheritance-tax-act/art-26-2/par-5 · https://japanlaw.org/l/325AC0000000073/art-26-2/par-5 In addition to what is prescribed in the preceding two paragraphs, matters necessary for the organization and operation of the Land Valuation Council are prescribed by Cabinet Order. machine translation, not official --- ## Cites - art-26-2/par-5: 前二項 → 相続税法 第二十六条の二第三項 (Article 26-2, paragraph (3)), art-26-2/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-26-2/par-3 · https://japanlaw.org/l/325AC0000000073/art-26-2/par-3 - art-26-2/par-5: 前二項 → 相続税法 第二十六条の二第四項 (Article 26-2, paragraph (4)), art-26-2/par-4 — https://japanlaw.org/en/inheritance-tax-act/art-26-2/par-4 · https://japanlaw.org/l/325AC0000000073/art-26-2/par-4 ## Cited by 1 provision cites this one. No official source publishes this direction. - 相続税法 第二十六条の二第五項（土地評価審議会） — https://japanlaw.org/en/inheritance-tax-act/art-26-2/par-5 · https://japanlaw.org/l/325AC0000000073/art-26-2/par-5 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-009, 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