# 相続税法 / Inheritance Tax Act — 第五条 (Article 5) - 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: 第五条 (Article 5)（贈与により取得したものとみなす場合） — address `art-5` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-5 - 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. --- ### 第五条（贈与により取得したものとみなす場合） — Cases Deemed to Have Been Acquired by Gift caption: machine translation, not official art-5 · https://japanlaw.org/en/inheritance-tax-act/art-5 · https://japanlaw.org/l/325AC0000000073/art-5 **第一項** 生命保険契約の保険事故（傷害、疾病その他これらに類する保険事故で死亡を伴わないものを除く。）又は損害保険契約の保険事故（偶然な事故に基因する保険事故で死亡を伴うものに限る。）が発生した場合において、これらの契約に係る保険料の全部又は一部が保険金受取人以外の者によつて負担されたものであるときは、これらの保険事故が発生した時において、保険金受取人が、その取得した保険金（当該損害保険契約の保険金については、政令で定めるものに限る。）のうち当該保険金受取人以外の者が負担した保険料の金額のこれらの契約に係る保険料でこれらの保険事故が発生した時までに払い込まれたものの全額に対する割合に相当する部分を当該保険料を負担した者から贈与により取得したものとみなす。 art-5/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-5/par-1 · https://japanlaw.org/l/325AC0000000073/art-5/par-1 In the case where an insured event under a life insurance contract (excluding an insured event arising from injury, sickness or the like that does not involve death) or an insured event under a non-life insurance contract (limited to an insured event arising from an accidental event that involves death) occurs, if all or part of the premiums for those contracts were borne by a person other than the insurance benefit recipient, then at the time those insured events occur, the insurance benefit recipient is deemed to have acquired, by gift from the person who bore those premiums, the portion of the insurance benefits that the recipient acquired (for the insurance benefits under that non-life insurance contract, limited to those specified by Cabinet Order) that corresponds to the ratio of the amount of the premiums borne by a person other than the insurance benefit recipient to the total amount of the premiums for those contracts that were paid by the time those insured events occurred. machine translation, not official **第二項** 前項の規定は、生命保険契約又は損害保険契約（傷害を保険事故とする損害保険契約で政令で定めるものに限る。）について返還金その他これに準ずるものの取得があつた場合について準用する。 art-5/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-5/par-2 · https://japanlaw.org/l/325AC0000000073/art-5/par-2 The provisions of the preceding paragraph apply mutatis mutandis to the case where a repayment or the like is acquired under a life insurance contract or a non-life insurance contract (limited to a non-life insurance contract, specified by Cabinet Order, that has injury as its insured event). machine translation, not official **第三項** 前二項の規定の適用については、第一項（前項において準用する場合を含む。）に規定する保険料を負担した者の被相続人が負担した保険料は、その者が負担した保険料とみなす。ただし、第三条第一項第三号の規定により前二項に規定する保険金受取人又は返還金その他これに準ずるものの取得者が当該被相続人から同号に掲げる財産を相続又は遺贈により取得したものとみなされた場合においては、当該被相続人が負担した保険料については、この限りでない。 art-5/par-3 · https://japanlaw.org/en/inheritance-tax-act/art-5/par-3 · https://japanlaw.org/l/325AC0000000073/art-5/par-3 In the application of the preceding two paragraphs, premiums borne by the decedent of the person who bore the premiums prescribed in paragraph (1) (including the case where it applies mutatis mutandis pursuant to the preceding paragraph) are deemed to be premiums borne by that person; provided, however, that in the case where, pursuant to Article 3, paragraph (1), item (iii), the insurance benefit recipient or the person who acquired the repayment or the like prescribed in the preceding two paragraphs is deemed to have acquired the property set out in that item from that decedent by inheritance or bequest, this does not apply to the premiums borne by that decedent. machine translation, not official **第四項** 第一項の規定は、第三条第一項第一号又は第二号の規定により第一項に規定する保険金受取人が同条第一項第一号に掲げる保険金又は同項第二号に掲げる給与を相続又は遺贈により取得したものとみなされる場合においては、当該保険金又は給与に相当する部分については、適用しない。 art-5/par-4 · https://japanlaw.org/en/inheritance-tax-act/art-5/par-4 · https://japanlaw.org/l/325AC0000000073/art-5/par-4 The provisions of paragraph (1) do not apply to the portion corresponding to the insurance benefits or payments, in the case where, pursuant to Article 3, paragraph (1), item (i) or (ii), the insurance benefit recipient prescribed in paragraph (1) is deemed to have acquired by inheritance or bequest the insurance benefits set out in item (i) of that paragraph or the payments set out in item (ii) of that paragraph. machine translation, not official --- ## Cites - art-5/par-2: 前項 → 相続税法 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-5/par-1 · https://japanlaw.org/l/325AC0000000073/art-5/par-1 - art-5/par-3: 前二項 → 相続税法 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-5/par-1 · https://japanlaw.org/l/325AC0000000073/art-5/par-1 - art-5/par-3: 前二項 → 相続税法 第五条第二項 (Article 5, paragraph (2)), art-5/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-5/par-2 · https://japanlaw.org/l/325AC0000000073/art-5/par-2 - art-5/par-3: 第三条第一項第三号 → 相続税法 第三条第一項第三号 (Article 3, paragraph (1), item (iii)), art-3/par-1/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-3/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-3 - art-5/par-4: 第一項 → 相続税法 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-5/par-1 · https://japanlaw.org/l/325AC0000000073/art-5/par-1 - art-5/par-4: 第三条第一項第一号 → 相続税法 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-1 - art-5/par-4: 第二号 → 相続税法 第三条第一項第二号 (Article 3, paragraph (1), item (ii)), art-3/par-1/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-2 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 相続税法 第五条第二項（贈与により取得したものとみなす場合） — https://japanlaw.org/en/inheritance-tax-act/art-5/par-2 · https://japanlaw.org/l/325AC0000000073/art-5/par-2 - 相続税法 第五条第三項（贈与により取得したものとみなす場合） — https://japanlaw.org/en/inheritance-tax-act/art-5/par-3 · https://japanlaw.org/l/325AC0000000073/art-5/par-3 - 相続税法 第五条第四項（贈与により取得したものとみなす場合） — https://japanlaw.org/en/inheritance-tax-act/art-5/par-4 · https://japanlaw.org/l/325AC0000000073/art-5/par-4 - 相続税法 第九条第一項 — https://japanlaw.org/en/inheritance-tax-act/art-9/par-1 · https://japanlaw.org/l/325AC0000000073/art-9/par-1 --- ## 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-20261011T165043-003, 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