# 相続税法 / Inheritance Tax Act — 第六十六条の二 (Article 66-2)

- 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: 第六十六条の二 (Article 66-2)（特定の一般社団法人等に対する課税） — address `art-66-2`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/art-66-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-66-2
- 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.

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### 第六十六条の二（特定の一般社団法人等に対する課税） — Taxation on Specified General Incorporated Associations or Similar Corporations
<sup>caption: machine translation, not official</sup>
<sup>art-66-2 · https://japanlaw.org/en/inheritance-tax-act/art-66-2 · https://japanlaw.org/l/325AC0000000073/art-66-2</sup>

**第一項**  一般社団法人等の理事である者（当該一般社団法人等の理事でなくなつた日から五年を経過していない者を含む。）が死亡した場合において、当該一般社団法人等が特定一般社団法人等に該当するときは、当該特定一般社団法人等はその死亡した者（以下この条において「被相続人」という。）の相続開始の時における当該特定一般社団法人等の純資産額（その有する財産の価額の合計額からその有する債務の価額の合計額を控除した金額として政令で定める金額をいう。）をその時における当該特定一般社団法人等の同族理事の数に一を加えた数（当該被相続人と同時に死亡した者がある場合において、その死亡した者がその死亡の直前において同族理事である者又は当該特定一般社団法人等の理事でなくなつた日から五年を経過していない者であつて当該被相続人と政令で定める特殊の関係のあるものであるときは、その死亡した者の数を加えるものとする。）で除して計算した金額に相当する金額を当該被相続人から遺贈により取得したものと、当該特定一般社団法人等は個人とそれぞれみなして、当該特定一般社団法人等に相続税を課する。
<sup>art-66-2/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-66-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-1</sup>
If a person who is a director of a general incorporated association or similar corporation (including a person for whom five years have not elapsed since the day on which the person ceased to be a director of that general incorporated association or similar corporation) dies, and that general incorporated association or similar corporation falls under a specified general incorporated association or similar corporation, inheritance tax is imposed on that specified general incorporated association or similar corporation, on the basis that it is deemed to be an individual and to have acquired by bequest from the deceased person (referred to as the "decedent" in this Article) an amount equivalent to the amount calculated by dividing the net asset amount of that specified general incorporated association or similar corporation at the time of the commencement of the succession of the decedent (meaning the amount specified by Cabinet Order as the amount obtained by deducting the total value of the debts it holds from the total value of the property it holds) by the number obtained by adding one to the number of family-related directors of that specified general incorporated association or similar corporation at that time (where there is a person who died at the same time as that decedent, and that person was, immediately before death, a family-related director or a person for whom five years had not elapsed since the day on which the person ceased to be a director of that specified general incorporated association or similar corporation, being a person who has a special relationship specified by Cabinet Order with that decedent, the number of such deceased persons is to be added).
<sup>machine translation, not official</sup>

**第二項**  この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
<sup>art-66-2/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-66-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-2</sup>
In this Article, the meanings of the terms set forth in the following items are as prescribed in those items:
<sup>machine translation, not official</sup>

  **一**  一般社団法人等　一般社団法人又は一般財団法人（被相続人の相続開始の時において公益社団法人又は公益財団法人、法人税法第二条第九号の二（定義）に規定する非営利型法人その他の政令で定める一般社団法人又は一般財団法人に該当するものを除く。）をいう。
  <sup>art-66-2/par-2/item-1 · https://japanlaw.org/en/inheritance-tax-act/art-66-2/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-2/item-1</sup>
  general incorporated association or similar corporation: a general incorporated association or general incorporated foundation (excluding one that, at the time of the commencement of the succession of the decedent, falls under a public interest incorporated association or public interest incorporated foundation, a non-profit corporation prescribed in Article 2, item (ix)-2 (Definitions) of the Corporation Tax Act, or any other general incorporated association or general incorporated foundation specified by Cabinet Order);
  <sup>machine translation, not official</sup>

  **二**  同族理事　一般社団法人等の理事のうち、被相続人又はその配偶者、三親等内の親族その他の当該被相続人と政令で定める特殊の関係のある者をいう。
  <sup>art-66-2/par-2/item-2 · https://japanlaw.org/en/inheritance-tax-act/art-66-2/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-2/item-2</sup>
  family-related director: among the directors of a general incorporated association or similar corporation, the decedent, the decedent's spouse, a relative within the third degree of kinship, or any other person who has a special relationship specified by Cabinet Order with that decedent;
  <sup>machine translation, not official</sup>

  **三**  特定一般社団法人等　一般社団法人等であつて次に掲げる要件のいずれかを満たすものをいう。
  <sup>art-66-2/par-2/item-3 · https://japanlaw.org/en/inheritance-tax-act/art-66-2/par-2/item-3 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-2/item-3</sup>
  specified general incorporated association or similar corporation: a general incorporated association or similar corporation that satisfies any of the following requirements:
  <sup>machine translation, not official</sup>

    **イ**  被相続人の相続開始の直前における当該被相続人に係る同族理事の数の理事の総数のうちに占める割合が二分の一を超えること。
    <sup>art-66-2/par-2/item-3/sub-1 · https://japanlaw.org/en/inheritance-tax-act/art-66-2/par-2/item-3/sub-1 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-2/item-3/sub-1</sup>
    the proportion that the number of family-related directors of the decedent accounts for in the total number of directors immediately before the commencement of the succession of the decedent exceeds one half;
    <sup>machine translation, not official</sup>

    **ロ**  被相続人の相続の開始前五年以内において当該被相続人に係る同族理事の数の理事の総数のうちに占める割合が二分の一を超える期間の合計が三年以上であること。
    <sup>art-66-2/par-2/item-3/sub-2 · https://japanlaw.org/en/inheritance-tax-act/art-66-2/par-2/item-3/sub-2 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-2/item-3/sub-2</sup>
    the total of the periods, within five years before the commencement of the succession of the decedent, in which the proportion that the number of family-related directors of the decedent accounts for in the total number of directors exceeds one half is three years or more.
    <sup>machine translation, not official</sup>

**第三項**  第一項の規定により特定一般社団法人等に相続税が課される場合には、当該特定一般社団法人等の相続税の額については、政令で定めるところにより、前条第四項において準用する同条第一項又は第二項の規定により当該特定一般社団法人等に課された贈与税及び相続税の税額を控除する。
<sup>art-66-2/par-3 · https://japanlaw.org/en/inheritance-tax-act/art-66-2/par-3 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-3</sup>
If inheritance tax is imposed on a specified general incorporated association or similar corporation pursuant to paragraph (1), from the amount of inheritance tax of that specified general incorporated association or similar corporation, the amounts of gift tax and inheritance tax imposed on that specified general incorporated association or similar corporation pursuant to paragraph (1) or (2) of the preceding Article as applied mutatis mutandis pursuant to paragraph (4) of that Article are deducted, as provided by Cabinet Order.
<sup>machine translation, not official</sup>

**第四項**  第一項の規定の適用がある場合における第一条の三の規定の適用については、同項の特定一般社団法人等の住所は、その主たる事務所の所在地にあるものとする。
<sup>art-66-2/par-4 · https://japanlaw.org/en/inheritance-tax-act/art-66-2/par-4 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-4</sup>
With regard to the application of Article 1-3 where paragraph (1) applies, the domicile of the specified general incorporated association or similar corporation set forth in that paragraph is to be at the location of its principal office.
<sup>machine translation, not official</sup>

**第五項**  第一項の規定の適用がある場合において、同項の特定一般社団法人等が被相続人に係る相続の開始前七年以内に当該被相続人から贈与により取得した財産の価額については、第十九条第一項の規定は、適用しない。
<sup>art-66-2/par-5 · https://japanlaw.org/en/inheritance-tax-act/art-66-2/par-5 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-5</sup>
If paragraph (1) applies, the provisions of Article 19, paragraph (1) do not apply to the value of property that the specified general incorporated association or similar corporation set forth in that paragraph acquired by gift from the decedent within seven years before the commencement of the succession of the decedent.
<sup>machine translation, not official</sup>

**第六項**  第一項の規定により特定一般社団法人等に相続税が課される場合における第二十七条第一項の規定による申告書の提出期限その他第一項の規定の適用に関し必要な事項は、政令で定める。
<sup>art-66-2/par-6 · https://japanlaw.org/en/inheritance-tax-act/art-66-2/par-6 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-6</sup>
The deadline for filing the return under Article 27, paragraph (1) in the case where inheritance tax is imposed on a specified general incorporated association or similar corporation pursuant to paragraph (1), and other particulars necessary for the application of paragraph (1) are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- art-66-2/par-1: この条 → 相続税法 第六十六条の二 (Article 66-2), art-66-2 — https://japanlaw.org/en/inheritance-tax-act/art-66-2 · https://japanlaw.org/l/325AC0000000073/art-66-2
- art-66-2/par-2: この条 → 相続税法 第六十六条の二 (Article 66-2), art-66-2 — https://japanlaw.org/en/inheritance-tax-act/art-66-2 · https://japanlaw.org/l/325AC0000000073/art-66-2
- art-66-2/par-2/item-1: 法人税法第二条第九号の二 → 法人税法 第二条第一項第九号の二 (Article 2, paragraph (1), item (ix-2)), art-2/par-1/item-9-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-9-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-9-2
- art-66-2/par-3: 第一項 → 相続税法 第六十六条の二第一項 (Article 66-2, paragraph (1)), art-66-2/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-66-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-1
- art-66-2/par-3: 前条第四項 → 相続税法 第六十六条第四項 (Article 66, paragraph (4)), art-66/par-4 — https://japanlaw.org/en/inheritance-tax-act/art-66/par-4 · https://japanlaw.org/l/325AC0000000073/art-66/par-4
- art-66-2/par-3: 同条第一項 → 相続税法 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-66/par-1 · https://japanlaw.org/l/325AC0000000073/art-66/par-1
- art-66-2/par-3: 第二項 → 相続税法 第六十六条第二項 (Article 66, paragraph (2)), art-66/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-66/par-2 · https://japanlaw.org/l/325AC0000000073/art-66/par-2
- art-66-2/par-4: 第一項 → 相続税法 第六十六条の二第一項 (Article 66-2, paragraph (1)), art-66-2/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-66-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-1
- art-66-2/par-4: 第一条の三 → 相続税法 第一条の三 (Article 1-3), art-1-3 — https://japanlaw.org/en/inheritance-tax-act/art-1-3 · https://japanlaw.org/l/325AC0000000073/art-1-3
- art-66-2/par-5: 第一項 → 相続税法 第六十六条の二第一項 (Article 66-2, paragraph (1)), art-66-2/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-66-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-1
- art-66-2/par-5: 第十九条第一項 → 相続税法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-19/par-1 · https://japanlaw.org/l/325AC0000000073/art-19/par-1
- art-66-2/par-6: 第一項 → 相続税法 第六十六条の二第一項 (Article 66-2, paragraph (1)), art-66-2/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-66-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-1
- art-66-2/par-6: 第二十七条第一項 → 相続税法 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-27/par-1 · https://japanlaw.org/l/325AC0000000073/art-27/par-1

## Cited by

11 provisions cite this one. No official source publishes this direction.

- 法人税法 第三十八条第二項第一号（法人税額等の損金不算入） — https://japanlaw.org/en/corporation-tax-act/art-38/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-38/par-2/item-1
- 相続税法 第六十六条の二第一項（特定の一般社団法人等に対する課税） — https://japanlaw.org/en/inheritance-tax-act/art-66-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-1
- 相続税法 第六十六条の二第二項（特定の一般社団法人等に対する課税） — https://japanlaw.org/en/inheritance-tax-act/art-66-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-2
- 相続税法 第六十六条の二第三項（特定の一般社団法人等に対する課税） — https://japanlaw.org/en/inheritance-tax-act/art-66-2/par-3 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-3
- 相続税法 第六十六条の二第四項（特定の一般社団法人等に対する課税） — https://japanlaw.org/en/inheritance-tax-act/art-66-2/par-4 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-4
- 相続税法 第六十六条の二第五項（特定の一般社団法人等に対する課税） — https://japanlaw.org/en/inheritance-tax-act/art-66-2/par-5 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-5
- 相続税法 第六十六条の二第六項（特定の一般社団法人等に対する課税） — https://japanlaw.org/en/inheritance-tax-act/art-66-2/par-6 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-6
- 相続税法 附則第四十三条第五項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-4301-7/art-43/par-5 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-43/par-5
- 相続税法 附則第四十三条第六項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-4301-7/art-43/par-6 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-43/par-6
- 相続税法 附則第十九条第十三項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-19/par-13 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-13
- 相続税法 附則第十九条第十四項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-19/par-14 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-14

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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-20261011T162312-025, 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