# 相続税法 / Inheritance Tax Act — 第九条 (Article 9) - 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: 第九条 (Article 9) — address `art-9` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/art-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-9 - 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. --- ### 第九条 art-9 · https://japanlaw.org/en/inheritance-tax-act/art-9 · https://japanlaw.org/l/325AC0000000073/art-9 **第一項** 第五条から前条まで及び次節に規定する場合を除くほか、対価を支払わないで、又は著しく低い価額の対価で利益を受けた場合においては、当該利益を受けた時において、当該利益を受けた者が、当該利益を受けた時における当該利益の価額に相当する金額（対価の支払があつた場合には、その価額を控除した金額）を当該利益を受けさせた者から贈与（当該行為が遺言によりなされた場合には、遺贈）により取得したものとみなす。ただし、当該行為が、当該利益を受ける者が資力を喪失して債務を弁済することが困難である場合において、その者の扶養義務者から当該債務の弁済に充てるためになされたものであるときは、その贈与又は遺贈により取得したものとみなされた金額のうちその債務を弁済することが困難である部分の金額については、この限りでない。 art-9/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-9/par-1 · https://japanlaw.org/l/325AC0000000073/art-9/par-1 Except in the cases prescribed in Articles 5 through the preceding Article and in the following Section, in the case where a person receives a benefit without paying consideration or for consideration at a significantly low price, at the time the benefit is received, the person who received that benefit is deemed to have acquired, by gift (or, where that act was done by will, by bequest) from the person who caused that benefit to be received, an amount equivalent to the value of that benefit at the time it was received (where consideration was paid, the amount after deducting its value); provided, however, that where that act was done by a person under a duty of support of the person receiving the benefit for the purpose of applying it to the payment of a debt, in the case where that person has lost financial resources and has difficulty paying the debt, this does not apply to the portion of the amount deemed to have been acquired by that gift or bequest for which paying the debt is difficult. machine translation, not official --- ## Cites - art-9/par-1: 第五条から前条まで → 相続税法 第五条 (Article 5), art-5 — https://japanlaw.org/en/inheritance-tax-act/art-5 · https://japanlaw.org/l/325AC0000000073/art-5 - art-9/par-1: 第五条から前条まで → 相続税法 第六条 (Article 6), art-6 — https://japanlaw.org/en/inheritance-tax-act/art-6 · https://japanlaw.org/l/325AC0000000073/art-6 - art-9/par-1: 第五条から前条まで → 相続税法 第七条 (Article 7), art-7 — https://japanlaw.org/en/inheritance-tax-act/art-7 · https://japanlaw.org/l/325AC0000000073/art-7 - art-9/par-1: 第五条から前条まで → 相続税法 第八条 (Article 8), art-8 — https://japanlaw.org/en/inheritance-tax-act/art-8 · https://japanlaw.org/l/325AC0000000073/art-8 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 第七十条の七の十一第一項（個人の死亡に伴い贈与又は遺贈があつたものとみなされる場合の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-11/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