# 相続税法 / Inheritance Tax Act — 第六十二条 (Article 62) - 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: 第六十二条 (Article 62)（納税地） — address `art-62` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/art-62 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-62 - 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. --- ### 第六十二条（納税地） — Place for Tax Payment caption: machine translation, not official art-62 · https://japanlaw.org/en/inheritance-tax-act/art-62 · https://japanlaw.org/l/325AC0000000073/art-62 **第一項** 相続税及び贈与税は、第一条の三第一項第一号、第三号若しくは第五号又は第一条の四第一項第一号若しくは第三号の規定に該当する者については、この法律の施行地にある住所地（この法律の施行地に住所を有しないこととなつた場合には、居所地）をもつて、その納税地とする。 art-62/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-62/par-1 · https://japanlaw.org/l/325AC0000000073/art-62/par-1 For a person who falls under Article 1-3, paragraph (1), item (i), (iii) or (v) or Article 1-4, paragraph (1), item (i) or (iii), the place for tax payment of inheritance tax and gift tax is the place of domicile in the area where this Act is enforced (or, where the person has come not to have a domicile in the area where this Act is enforced, the place of residence). machine translation, not official **第二項** 第一条の三第一項第二号若しくは第四号又は第一条の四第一項第二号若しくは第四号の規定に該当する者及び第一条の三第一項第一号、第三号若しくは第五号又は第一条の四第一項第一号若しくは第三号の規定に該当する者でこの法律の施行地に住所及び居所を有しないこととなるものは、納税地を定めて、納税地の所轄税務署長に申告しなければならない。その申告がないときは、国税庁長官がその納税地を指定し、これを通知する。 art-62/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-62/par-2 · https://japanlaw.org/l/325AC0000000073/art-62/par-2 A person who falls under Article 1-3, paragraph (1), item (ii) or (iv) or Article 1-4, paragraph (1), item (ii) or (iv), and a person who falls under Article 1-3, paragraph (1), item (i), (iii) or (v) or Article 1-4, paragraph (1), item (i) or (iii) and who comes to have neither a domicile nor a residence in the area where this Act is enforced, must determine a place for tax payment and report it to the competent district director with jurisdiction over the place for tax payment. If there is no such report, the Commissioner of the National Tax Agency designates the place for tax payment and notifies the person of it. machine translation, not official **第三項** 納税義務者が死亡した場合においては、その者に係る相続税又は贈与税（第二十七条第二項（第二十八条第二項及び第二十九条第二項において準用する場合を含む。）の規定に該当する場合の相続税又は贈与税を含む。）については、その死亡した者の死亡当時の納税地をもつて、その納税地とする。 art-62/par-3 · https://japanlaw.org/en/inheritance-tax-act/art-62/par-3 · https://japanlaw.org/l/325AC0000000073/art-62/par-3 Where a person liable for tax has died, the place for tax payment for the inheritance tax or gift tax relating to that person (including inheritance tax or gift tax in the case falling under Article 27, paragraph (2) (including the case where it applies mutatis mutandis pursuant to Article 28, paragraph (2) and Article 29, paragraph (2))) is the place for tax payment of the person who died at the time of that person's death. machine translation, not official --- ## Cites - art-62/par-1: 第一条の三第一項第一号 → 相続税法 第一条の三第一項第一号 (Article 1-3, paragraph (1), item (i)), art-1-3/par-1/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-1-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-1 - art-62/par-1: 第三号 → 相続税法 第一条の三第一項第三号 (Article 1-3, paragraph (1), item (iii)), art-1-3/par-1/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-1-3/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-3 - art-62/par-1: 第五号 → 相続税法 第一条の三第一項第五号 (Article 1-3, paragraph (1), item (v)), art-1-3/par-1/item-5 — https://japanlaw.org/en/inheritance-tax-act/art-1-3/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-5 - art-62/par-1: 第一条の四第一項第一号 → 相続税法 第一条の四第一項第一号 (Article 1-4, paragraph (1), item (i)), art-1-4/par-1/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-1-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-1 - art-62/par-1: 第三号 → 相続税法 第一条の四第一項第三号 (Article 1-4, paragraph (1), item (iii)), art-1-4/par-1/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-1-4/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-3 - art-62/par-2: 第一条の三第一項第二号 → 相続税法 第一条の三第一項第二号 (Article 1-3, paragraph (1), item (ii)), art-1-3/par-1/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-1-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-2 - art-62/par-2: 第四号 → 相続税法 第一条の三第一項第四号 (Article 1-3, paragraph (1), item (iv)), art-1-3/par-1/item-4 — https://japanlaw.org/en/inheritance-tax-act/art-1-3/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-4 - art-62/par-2: 第一条の四第一項第二号 → 相続税法 第一条の四第一項第二号 (Article 1-4, paragraph (1), item (ii)), art-1-4/par-1/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-1-4/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-2 - art-62/par-2: 第四号 → 相続税法 第一条の四第一項第四号 (Article 1-4, paragraph (1), item (iv)), art-1-4/par-1/item-4 — https://japanlaw.org/en/inheritance-tax-act/art-1-4/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-4 - art-62/par-2: 第一条の三第一項第一号 → 相続税法 第一条の三第一項第一号 (Article 1-3, paragraph (1), item (i)), art-1-3/par-1/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-1-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-1 - art-62/par-2: 第三号 → 相続税法 第一条の三第一項第三号 (Article 1-3, paragraph (1), item (iii)), art-1-3/par-1/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-1-3/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-3 - art-62/par-2: 第五号 → 相続税法 第一条の三第一項第五号 (Article 1-3, paragraph (1), item (v)), art-1-3/par-1/item-5 — https://japanlaw.org/en/inheritance-tax-act/art-1-3/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-5 - art-62/par-2: 第一条の四第一項第一号 → 相続税法 第一条の四第一項第一号 (Article 1-4, paragraph (1), item (i)), art-1-4/par-1/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-1-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-1 - art-62/par-2: 第三号 → 相続税法 第一条の四第一項第三号 (Article 1-4, paragraph (1), item (iii)), art-1-4/par-1/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-1-4/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-3 - art-62/par-3: 第二十七条第二項 → 相続税法 第二十七条第二項 (Article 27, paragraph (2)), art-27/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-27/par-2 · https://japanlaw.org/l/325AC0000000073/art-27/par-2 - art-62/par-3: 第二十八条第二項 → 相続税法 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-28/par-2 · https://japanlaw.org/l/325AC0000000073/art-28/par-2 - art-62/par-3: 第二十九条第二項 → 相続税法 第二十九条第二項 (Article 29, paragraph (2)), art-29/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-29/par-2 · https://japanlaw.org/l/325AC0000000073/art-29/par-2 --- ## 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-20261011T165043-019, translated 2026-10-12 - claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T171218-001, 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