# 相続税法 / Inheritance Tax Act — 第四十八条 (Article 48) - 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: 第四十八条 (Article 48)（物納の許可の取消し） — address `art-48` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/art-48 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-48 - 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. --- ### 第四十八条（物納の許可の取消し） — Rescission of Permission for Payment in Kind caption: machine translation, not official art-48 · https://japanlaw.org/en/inheritance-tax-act/art-48 · https://japanlaw.org/l/325AC0000000073/art-48 **第一項** 税務署長は、第四十二条第三十項（第四十五条第二項において準用する場合を含む。以下この項から第三項までにおいて同じ。）の規定により条件（物納財産について一定の事項の履行を求めるものに限る。）を付して物納の許可をした場合において、当該一定の事項の履行を求めるときは、当該条件に従つて期限を定めて、当該一定の事項の履行を求める旨その他財務省令で定める事項を記載した書面により、これを第四十二条第三十項の申請者に通知する。 art-48/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-48/par-1 · https://japanlaw.org/l/325AC0000000073/art-48/par-1 In the case where the district director has granted permission for payment in kind with conditions attached (limited to conditions requiring the performance of certain matters concerning the property for payment in kind) pursuant to Article 42, paragraph (30) (including as applied mutatis mutandis pursuant to Article 45, paragraph (2); the same applies hereinafter in this paragraph through paragraph (3)), if the district director requires the performance of those certain matters, the district director notifies the applicant under Article 42, paragraph (30), by a document stating that the performance of those certain matters is required and other matters specified by Ministry of Finance Order, with a deadline set in accordance with those conditions. machine translation, not official **第二項** 税務署長は、前項の期限までに同項の一定の事項の履行がない場合には、第四十二条第三十項の規定による通知をした日の翌日から起算して五年を経過する日までに前項の規定による通知をしたときに限り、同条第二項（第四十五条第二項において準用する場合を含む。）の規定による物納の許可を取り消すことができる。 art-48/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-48/par-2 · https://japanlaw.org/l/325AC0000000073/art-48/par-2 If the certain matters referred to in the preceding paragraph have not been performed by the deadline referred to in that paragraph, the district director may revoke the permission for payment in kind under paragraph (2) of that Article (including as applied mutatis mutandis pursuant to Article 45, paragraph (2)), only where the district director has given the notice under the preceding paragraph by the day on which five years elapse counting from the day following the day on which the notice under Article 42, paragraph (30) was given. machine translation, not official **第三項** 税務署長は、前項の規定により物納の許可を取り消した場合においては、その旨及びその理由を記載した書面により、これを第四十二条第三十項の申請者に通知する。 art-48/par-3 · https://japanlaw.org/en/inheritance-tax-act/art-48/par-3 · https://japanlaw.org/l/325AC0000000073/art-48/par-3 In the case where the district director has revoked permission for payment in kind pursuant to the preceding paragraph, the district director notifies the applicant under Article 42, paragraph (30), by a document stating that fact and the reasons for it. machine translation, not official **第四項** 第二項の規定による物納の許可の取消しがあつた場合におけるこの法律、国税通則法その他の法令の規定の適用に関し必要な事項は、政令で定める。 art-48/par-4 · https://japanlaw.org/en/inheritance-tax-act/art-48/par-4 · https://japanlaw.org/l/325AC0000000073/art-48/par-4 Matters necessary for the application of the provisions of this Act, the Act on General Rules for National Taxes and other laws and regulations in the case where permission for payment in kind has been revoked pursuant to paragraph (2) are prescribed by Cabinet Order. machine translation, not official --- ## Cites - art-48/par-1: 第四十二条第三十項 → 相続税法 第四十二条第三十項 (Article 42, paragraph (30)), art-42/par-30 — https://japanlaw.org/en/inheritance-tax-act/art-42/par-30 · https://japanlaw.org/l/325AC0000000073/art-42/par-30 - art-48/par-1: 第四十五条第二項 → 相続税法 第四十五条第二項 (Article 45, paragraph (2)), art-45/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-45/par-2 · https://japanlaw.org/l/325AC0000000073/art-45/par-2 - art-48/par-1: この項 → 相続税法 第四十八条第一項 (Article 48, paragraph (1)), art-48/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-48/par-1 · https://japanlaw.org/l/325AC0000000073/art-48/par-1 - art-48/par-1: 第三項 → 相続税法 第四十八条第三項 (Article 48, paragraph (3)), art-48/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-48/par-3 · https://japanlaw.org/l/325AC0000000073/art-48/par-3 - art-48/par-2: 前項 → 相続税法 第四十八条第一項 (Article 48, paragraph (1)), art-48/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-48/par-1 · https://japanlaw.org/l/325AC0000000073/art-48/par-1 - art-48/par-2: 第四十二条第三十項 → 相続税法 第四十二条第三十項 (Article 42, paragraph (30)), art-42/par-30 — https://japanlaw.org/en/inheritance-tax-act/art-42/par-30 · https://japanlaw.org/l/325AC0000000073/art-42/par-30 - art-48/par-2: 同条第二項 → 相続税法 第四十二条第二項 (Article 42, paragraph (2)), art-42/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-42/par-2 · https://japanlaw.org/l/325AC0000000073/art-42/par-2 - art-48/par-2: 第四十五条第二項 → 相続税法 第四十五条第二項 (Article 45, paragraph (2)), art-45/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-45/par-2 · https://japanlaw.org/l/325AC0000000073/art-45/par-2 - art-48/par-3: 前項 → 相続税法 第四十八条第二項 (Article 48, paragraph (2)), art-48/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-48/par-2 · https://japanlaw.org/l/325AC0000000073/art-48/par-2 - art-48/par-3: 第四十二条第三十項 → 相続税法 第四十二条第三十項 (Article 42, paragraph (30)), art-42/par-30 — https://japanlaw.org/en/inheritance-tax-act/art-42/par-30 · https://japanlaw.org/l/325AC0000000073/art-42/par-30 - art-48/par-4: 第二項 → 相続税法 第四十八条第二項 (Article 48, paragraph (2)), art-48/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-48/par-2 · https://japanlaw.org/l/325AC0000000073/art-48/par-2 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 相続税法 第三十二条第一項第五号（更正の請求の特則） — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-5 - 相続税法 第四十八条第一項（物納の許可の取消し） — https://japanlaw.org/en/inheritance-tax-act/art-48/par-1 · https://japanlaw.org/l/325AC0000000073/art-48/par-1 - 相続税法 第四十八条第二項（物納の許可の取消し） — https://japanlaw.org/en/inheritance-tax-act/art-48/par-2 · https://japanlaw.org/l/325AC0000000073/art-48/par-2 - 相続税法 第四十八条第三項（物納の許可の取消し） — https://japanlaw.org/en/inheritance-tax-act/art-48/par-3 · https://japanlaw.org/l/325AC0000000073/art-48/par-3 - 相続税法 第四十八条第四項（物納の許可の取消し） — https://japanlaw.org/en/inheritance-tax-act/art-48/par-4 · https://japanlaw.org/l/325AC0000000073/art-48/par-4 - 相続税法 第四十八条の二第六項（特定の延納税額に係る物納） — https://japanlaw.org/en/inheritance-tax-act/art-48-2/par-6 · https://japanlaw.org/l/325AC0000000073/art-48-2/par-6 - 相続税法 第五十三条第七項（物納等に係る利子税） — https://japanlaw.org/en/inheritance-tax-act/art-53/par-7 · https://japanlaw.org/l/325AC0000000073/art-53/par-7 --- ## 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-20261011T162312-020, translated 2026-10-12 - claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-016, translated 2026-10-11 - This site's parser, version 190 — 相続税法 — structure, counts, cross-references and defined terms, computed 2026-10-11