# 相続税法 / Inheritance Tax Act — 第九条の四 (Article 9-4) - 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: 第九条の四 (Article 9-4)（受益者等が存しない信託等の特例） — address `art-9-4` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/art-9-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-9-4 - 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. --- ### 第九条の四（受益者等が存しない信託等の特例） — Special Provisions on Trusts for Which There Is No Beneficiary, etc. caption: machine translation, not official art-9-4 · https://japanlaw.org/en/inheritance-tax-act/art-9-4 · https://japanlaw.org/l/325AC0000000073/art-9-4 **第一項** 受益者等が存しない信託の効力が生ずる場合において、当該信託の受益者等となる者が当該信託の委託者の親族として政令で定める者（以下この条及び次条において「親族」という。）であるとき（当該信託の受益者等となる者が明らかでない場合にあつては、当該信託が終了した場合に当該委託者の親族が当該信託の残余財産の給付を受けることとなるとき）は、当該信託の効力が生ずる時において、当該信託の受託者は、当該委託者から当該信託に関する権利を贈与（当該委託者の死亡に基因して当該信託の効力が生ずる場合にあつては、遺贈）により取得したものとみなす。 art-9-4/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-9-4/par-1 · https://japanlaw.org/l/325AC0000000073/art-9-4/par-1 In the case where a trust for which there is no beneficiary, etc. takes effect, when the person who becomes a beneficiary, etc. of the trust is a person specified by Cabinet Order as a relative of the settlor of the trust (hereinafter referred to in this Article and the following Article as a "relative") (in the case where the person who becomes a beneficiary, etc. of the trust is not clear, when a relative of the settlor is to receive delivery of the residual assets of the trust upon the termination of the trust), the trustee of the trust is deemed, at the time the trust takes effect, to have acquired the rights relating to the trust from the settlor by gift (by bequest, in the case where the trust takes effect by reason of the death of the settlor). machine translation, not official **第二項** 受益者等の存する信託について、当該信託の受益者等が存しないこととなつた場合（以下この項において「受益者等が不存在となつた場合」という。）において、当該受益者等の次に受益者等となる者が当該信託の効力が生じた時の委託者又は当該次に受益者等となる者の前の受益者等の親族であるとき（当該次に受益者等となる者が明らかでない場合にあつては、当該信託が終了した場合に当該委託者又は当該次に受益者等となる者の前の受益者等の親族が当該信託の残余財産の給付を受けることとなるとき）は、当該受益者等が不存在となつた場合に該当することとなつた時において、当該信託の受託者は、当該次に受益者等となる者の前の受益者等から当該信託に関する権利を贈与（当該次に受益者等となる者の前の受益者等の死亡に基因して当該次に受益者等となる者の前の受益者等が存しないこととなつた場合にあつては、遺贈）により取得したものとみなす。 art-9-4/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-9-4/par-2 · https://japanlaw.org/l/325AC0000000073/art-9-4/par-2 With respect to a trust for which there is a beneficiary, etc., in the case where there ceases to be a beneficiary, etc. of the trust (hereinafter in this paragraph referred to as the "case where there ceases to be a beneficiary, etc."), when the person who is to become the beneficiary, etc. next after that beneficiary, etc. is the settlor at the time the trust took effect or a relative of the beneficiary, etc. preceding that next beneficiary, etc. (in the case where the person who is to become the next beneficiary, etc. is not clear, when the settlor or a relative of the beneficiary, etc. preceding the person who is to become the next beneficiary, etc. is to receive delivery of the residual assets of the trust upon the termination of the trust), the trustee of the trust is deemed, at the time of coming to fall under the case where there ceases to be a beneficiary, etc., to have acquired the rights relating to the trust from the beneficiary, etc. preceding the person who is to become the next beneficiary, etc. by gift (by bequest, in the case where the beneficiary, etc. preceding the person who is to become the next beneficiary, etc. ceases to exist by reason of the death of that preceding beneficiary, etc.). machine translation, not official **第三項** 前二項の規定の適用がある場合において、これらの信託の受託者が個人以外であるときは、当該受託者を個人とみなして、この法律その他相続税又は贈与税に関する法令の規定を適用する。 art-9-4/par-3 · https://japanlaw.org/en/inheritance-tax-act/art-9-4/par-3 · https://japanlaw.org/l/325AC0000000073/art-9-4/par-3 In the case where the provisions of the preceding two paragraphs apply, if the trustee of those trusts is other than an individual, the trustee is deemed to be an individual, and the provisions of this Act and other laws and regulations concerning inheritance tax or gift tax apply accordingly. machine translation, not official **第四項** 前三項の規定の適用がある場合において、これらの規定により第一項又は第二項の受託者に課される贈与税又は相続税の額については、政令で定めるところにより、当該受託者に課されるべき法人税その他の税の額に相当する額を控除する。 art-9-4/par-4 · https://japanlaw.org/en/inheritance-tax-act/art-9-4/par-4 · https://japanlaw.org/l/325AC0000000073/art-9-4/par-4 In the case where the provisions of the preceding three paragraphs apply, from the amount of gift tax or inheritance tax imposed on the trustee referred to in paragraph (1) or (2) pursuant to those provisions, an amount equivalent to the amount of corporation tax and other taxes to be imposed on that trustee is to be deducted, as provided by Cabinet Order. machine translation, not official --- ## Cites - art-9-4/par-1: この条 → 相続税法 第九条の四 (Article 9-4), art-9-4 — https://japanlaw.org/en/inheritance-tax-act/art-9-4 · https://japanlaw.org/l/325AC0000000073/art-9-4 - art-9-4/par-1: 次条 → 相続税法 第九条の五 (Article 9-5), art-9-5 — https://japanlaw.org/en/inheritance-tax-act/art-9-5 · https://japanlaw.org/l/325AC0000000073/art-9-5 - art-9-4/par-2: この項 → 相続税法 第九条の四第二項 (Article 9-4, paragraph (2)), art-9-4/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-9-4/par-2 · https://japanlaw.org/l/325AC0000000073/art-9-4/par-2 - art-9-4/par-3: 前二項 → 相続税法 第九条の四第一項 (Article 9-4, paragraph (1)), art-9-4/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-9-4/par-1 · https://japanlaw.org/l/325AC0000000073/art-9-4/par-1 - art-9-4/par-3: 前二項 → 相続税法 第九条の四第二項 (Article 9-4, paragraph (2)), art-9-4/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-9-4/par-2 · https://japanlaw.org/l/325AC0000000073/art-9-4/par-2 - art-9-4/par-4: 前三項 → 相続税法 第九条の四第一項 (Article 9-4, paragraph (1)), art-9-4/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-9-4/par-1 · https://japanlaw.org/l/325AC0000000073/art-9-4/par-1 - art-9-4/par-4: 前三項 → 相続税法 第九条の四第二項 (Article 9-4, paragraph (2)), art-9-4/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-9-4/par-2 · https://japanlaw.org/l/325AC0000000073/art-9-4/par-2 - art-9-4/par-4: 前三項 → 相続税法 第九条の四第三項 (Article 9-4, paragraph (3)), art-9-4/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-9-4/par-3 · https://japanlaw.org/l/325AC0000000073/art-9-4/par-3 ## Cited by 5 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 第九条の四第一項（受益者等が存しない信託等の特例） — https://japanlaw.org/en/inheritance-tax-act/art-9-4/par-1 · https://japanlaw.org/l/325AC0000000073/art-9-4/par-1 - 相続税法 第九条の四第二項（受益者等が存しない信託等の特例） — https://japanlaw.org/en/inheritance-tax-act/art-9-4/par-2 · https://japanlaw.org/l/325AC0000000073/art-9-4/par-2 - 相続税法 第九条の四第三項（受益者等が存しない信託等の特例） — https://japanlaw.org/en/inheritance-tax-act/art-9-4/par-3 · https://japanlaw.org/l/325AC0000000073/art-9-4/par-3 - 相続税法 第九条の四第四項（受益者等が存しない信託等の特例） — https://japanlaw.org/en/inheritance-tax-act/art-9-4/par-4 · https://japanlaw.org/l/325AC0000000073/art-9-4/par-4 --- ## 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-20261011T165043-004, 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