# 相続税法 / Inheritance Tax Act — 第四章 (Chapter 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: 第四章 (Chapter 4) — address `ch-4`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/ch-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/ch-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.

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## 第四章　申告、納付及び還付 — Chapter IV Returns, Payment, and Refunds
<sup>heading: machine translation, not official</sup>
<sup>ch-4 · https://japanlaw.org/en/inheritance-tax-act/ch-4 · https://japanlaw.org/l/325AC0000000073/ch-4</sup>

### 第二十七条（相続税の申告書） — Inheritance Tax Returns
<sup>caption: machine translation, not official</sup>
<sup>art-27 · https://japanlaw.org/en/inheritance-tax-act/art-27 · https://japanlaw.org/l/325AC0000000073/art-27</sup>

**第一項**  相続又は遺贈（当該相続に係る被相続人からの贈与により取得した財産で第二十一条の九第三項の規定の適用を受けるものに係る贈与を含む。以下この条において同じ。）により財産を取得した者及び当該被相続人に係る相続時精算課税適用者は、当該被相続人からこれらの事由により財産を取得したすべての者に係る相続税の課税価格（第十九条又は第二十一条の十四から第二十一条の十八までの規定の適用がある場合には、これらの規定により相続税の課税価格とみなされた金額）の合計額がその遺産に係る基礎控除額を超える場合において、その者に係る相続税の課税価格（第十九条又は第二十一条の十四から第二十一条の十八までの規定の適用がある場合には、これらの規定により相続税の課税価格とみなされた金額）に係る第十五条から第十九条まで、第十九条の三から第二十条の二まで及び第二十一条の十四から第二十一条の十八までの規定による相続税額があるときは、その相続の開始があつたことを知つた日の翌日から十月以内（その者が国税通則法第百十七条第二項（納税管理人）の規定による納税管理人の届出をしないで当該期間内に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ときは、当該住所及び居所を有しないこととなる日まで）に課税価格、相続税額その他財務省令で定める事項を記載した申告書を納税地の所轄税務署長に提出しなければならない。
<sup>art-27/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-27/par-1 · https://japanlaw.org/l/325AC0000000073/art-27/par-1</sup>
A person who has acquired property by inheritance or bequest (including a gift of property acquired by gift from the decedent for the relevant succession to which Article 21-9, paragraph (3) applies; the same applies hereinafter in this Article) and a person electing settlement taxation at inheritance with respect to that decedent must, in the case where the total of the taxable values for inheritance tax (where Article 19 or Articles 21-14 through 21-18 apply, the amounts deemed to be taxable values for inheritance tax under those provisions) of all persons who have acquired property from that decedent by these causes exceeds the basic deduction for the estate, and there is an amount of inheritance tax under Articles 15 through 19, Articles 19-3 through 20-2 and Articles 21-14 through 21-18 on the taxable value for inheritance tax of that person (where Article 19 or Articles 21-14 through 21-18 apply, the amount deemed to be the taxable value for inheritance tax under those provisions), file with the competent district director with jurisdiction over the place for tax payment a return stating the taxable value, the amount of inheritance tax and other matters specified by Ministry of Finance Order, within 10 months from the day following the day on which that person came to know of the commencement of the succession (or, if that person comes not to have a domicile and residence in the area where this Act is enforced within that period without filing a notification of a tax agent under Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes, by the day on which that person comes not to have that domicile and residence).
<sup>machine translation, not official</sup>

**第二項**  前項の規定により申告書を提出すべき者が当該申告書の提出期限前に当該申告書を提出しないで死亡した場合には、その者の相続人（包括受遺者を含む。第五項において同じ。）は、その相続の開始があつたことを知つた日の翌日から十月以内（その者が国税通則法第百十七条第二項の規定による納税管理人の届出をしないで当該期間内に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ときは、当該住所及び居所を有しないこととなる日まで）に、政令で定めるところにより、その死亡した者に係る前項の申告書をその死亡した者の納税地の所轄税務署長に提出しなければならない。
<sup>art-27/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-27/par-2 · https://japanlaw.org/l/325AC0000000073/art-27/par-2</sup>
If a person who is required to file a return under the preceding paragraph dies without filing that return before the deadline for filing it, the heirs of that person (including universal legatees; the same applies in paragraph (5)) must, as prescribed by Cabinet Order, file the return under the preceding paragraph relating to the person who died with the competent district director with jurisdiction over the place for tax payment of the person who died, within 10 months from the day following the day on which they came to know of the commencement of the succession (or, if that person comes not to have a domicile and residence in the area where this Act is enforced within that period without filing a notification of a tax agent under Article 117, paragraph (2) of the Act on General Rules for National Taxes, by the day on which that person comes not to have that domicile and residence).
<sup>machine translation, not official</sup>

**第三項**  相続時精算課税適用者は、第一項の規定により申告書を提出すべき場合のほか、第三十三条の二第一項の規定による還付を受けるため、第二十一条の九第三項の規定の適用を受ける財産に係る相続税の課税価格、還付を受ける税額その他財務省令で定める事項を記載した申告書を納税地の所轄税務署長に提出することができる。
<sup>art-27/par-3 · https://japanlaw.org/en/inheritance-tax-act/art-27/par-3 · https://japanlaw.org/l/325AC0000000073/art-27/par-3</sup>
In addition to the case where a person electing settlement taxation at inheritance is required to file a return under paragraph (1), that person may, in order to receive a refund under Article 33-2, paragraph (1), file with the competent district director with jurisdiction over the place for tax payment a return stating the taxable value for inheritance tax on the property to which Article 21-9, paragraph (3) applies, the amount of tax to be refunded and other matters specified by Ministry of Finance Order.
<sup>machine translation, not official</sup>

**第四項**  前三項の規定により申告書を提出する場合には、当該申告書に被相続人の死亡の時における財産及び債務、当該被相続人から相続又は遺贈により財産を取得したすべての者がこれらの事由により取得した財産又は承継した債務の各人ごとの明細その他財務省令で定める事項を記載した明細書その他財務省令で定める書類を添付しなければならない。
<sup>art-27/par-4 · https://japanlaw.org/en/inheritance-tax-act/art-27/par-4 · https://japanlaw.org/l/325AC0000000073/art-27/par-4</sup>
When a return is filed under the preceding three paragraphs, a detailed statement stating the property and debts at the time of the death of the decedent, a breakdown, for each person, of the property acquired or debts assumed by all persons who have acquired property from that decedent by inheritance or bequest through these causes, and other matters specified by Ministry of Finance Order, and other documents specified by Ministry of Finance Order, must be attached to that return.
<sup>machine translation, not official</sup>

**第五項**  同一の被相続人から相続又は遺贈により財産を取得した者又はその者の相続人で第一項、第二項（次条第二項において準用する場合を含む。）又は第三項の規定により申告書を提出すべきもの又は提出することができるものが二人以上ある場合において、当該申告書の提出先の税務署長が同一であるときは、これらの者は、政令で定めるところにより、当該申告書を共同して提出することができる。
<sup>art-27/par-5 · https://japanlaw.org/en/inheritance-tax-act/art-27/par-5 · https://japanlaw.org/l/325AC0000000073/art-27/par-5</sup>
Where there are two or more persons who have acquired property from the same decedent by inheritance or bequest, or heirs of such persons, who are required to file, or may file, a return under paragraph (1), paragraph (2) (including as applied mutatis mutandis pursuant to paragraph (2) of the following Article) or paragraph (3), and the district director to whom that return is to be filed is the same, those persons may file that return jointly, as prescribed by Cabinet Order.
<sup>machine translation, not official</sup>

**第六項**  第一項から第三項までの規定は、これらの項に規定する申告書の提出期限前に相続税について決定があつた場合には、適用しない。
<sup>art-27/par-6 · https://japanlaw.org/en/inheritance-tax-act/art-27/par-6 · https://japanlaw.org/l/325AC0000000073/art-27/par-6</sup>
The provisions of paragraphs (1) through (3) do not apply if a determination has been made regarding inheritance tax before the deadline for filing the return prescribed in those paragraphs.
<sup>machine translation, not official</sup>

### 第二十八条（贈与税の申告書） — Gift Tax Returns
<sup>caption: machine translation, not official</sup>
<sup>art-28 · https://japanlaw.org/en/inheritance-tax-act/art-28 · https://japanlaw.org/l/325AC0000000073/art-28</sup>

**第一項**  贈与により財産を取得した者は、その年分の贈与税の課税価格に係る第二十一条の五、第二十一条の七及び第二十一条の八の規定による贈与税額がある場合、又は当該財産が第二十一条の九第三項の規定の適用を受けるものである場合（第二十一条の十一の二第一項の規定による控除後の贈与税の課税価格がある場合に限る。）には、その年の翌年二月一日から三月十五日まで（同年一月一日から三月十五日までに国税通則法第百十七条第二項（納税管理人）の規定による納税管理人の届出をしない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場合には、当該住所及び居所を有しないこととなる日まで）に、課税価格、贈与税額その他財務省令で定める事項を記載した申告書を納税地の所轄税務署長に提出しなければならない。
<sup>art-28/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-28/par-1 · https://japanlaw.org/l/325AC0000000073/art-28/par-1</sup>
A person who has acquired property by gift must, in the case where there is an amount of gift tax under Articles 21-5, 21-7 and 21-8 on the taxable value for gift tax for that year, or in the case where that property is subject to Article 21-9, paragraph (3) (limited to the case where there is a taxable value for gift tax after the deduction under Article 21-11-2, paragraph (1)), file with the competent district director with jurisdiction over the place for tax payment a return stating the taxable value, the amount of gift tax and other matters specified by Ministry of Finance Order, from February 1 to March 15 of the following year (or, if the person comes not to have a domicile and residence in the area where this Act is enforced, without filing a notification of a tax agent under Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes, between January 1 and March 15 of that same year, by the day on which the person comes not to have that domicile and residence).
<sup>machine translation, not official</sup>

**第二項**  前条第二項の規定は、次に掲げる場合について準用する。
<sup>art-28/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-28/par-2 · https://japanlaw.org/l/325AC0000000073/art-28/par-2</sup>
The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the following cases:
<sup>machine translation, not official</sup>

  **一**  年の中途において死亡した者がその年一月一日から死亡の日までに贈与により取得した財産の価額のうち贈与税の課税価格に算入される部分の合計額につき第二十一条の五、第二十一条の七及び第二十一条の八の規定を適用した場合において、贈与税額があることとなるとき。
  <sup>art-28/par-2/item-1 · https://japanlaw.org/en/inheritance-tax-act/art-28/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-28/par-2/item-1</sup>
  the case where, in applying Articles 21-5, 21-7 and 21-8 to the total amount of the portion, included in the taxable value for gift tax, of the value of property acquired by gift between January 1 of the year and the day of death by a person who died in the middle of a year, there is to be an amount of gift tax;
  <sup>machine translation, not official</sup>

  **二**  相続時精算課税適用者が年の中途において死亡した場合において、その年一月一日から死亡の日までに第二十一条の九第三項の規定の適用を受ける財産を贈与により取得したとき（第二十一条の十一の二第一項の規定による控除後の贈与税の課税価格がある場合に限る。）。
  <sup>art-28/par-2/item-2 · https://japanlaw.org/en/inheritance-tax-act/art-28/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-28/par-2/item-2</sup>
  the case where a person electing settlement taxation at inheritance dies in the middle of a year and has acquired by gift, between January 1 of that year and the day of death, property to which Article 21-9, paragraph (3) applies (limited to the case where there is a taxable value for gift tax after the deduction under Article 21-11-2, paragraph (1));
  <sup>machine translation, not official</sup>

  **三**  前項の規定により申告書を提出すべき者が当該申告書の提出期限前に当該申告書を提出しないで死亡した場合
  <sup>art-28/par-2/item-3 · https://japanlaw.org/en/inheritance-tax-act/art-28/par-2/item-3 · https://japanlaw.org/l/325AC0000000073/art-28/par-2/item-3</sup>
  the case where a person who is required to file a return under the preceding paragraph dies without filing that return before the deadline for filing it.
  <sup>machine translation, not official</sup>

**第三項**  前条第六項の規定は、第一項の規定又は前項において準用する同条第二項の規定により提出すべき申告書について準用する。
<sup>art-28/par-3 · https://japanlaw.org/en/inheritance-tax-act/art-28/par-3 · https://japanlaw.org/l/325AC0000000073/art-28/par-3</sup>
The provisions of paragraph (6) of the preceding Article apply mutatis mutandis to a return to be filed under the provisions of paragraph (1) or the provisions of paragraph (2) of that Article as applied mutatis mutandis pursuant to the preceding paragraph.
<sup>machine translation, not official</sup>

**第四項**  特定贈与者からの贈与により第二十一条の九第三項の規定の適用を受ける財産を相続時精算課税適用者が取得した場合において、当該特定贈与者が当該贈与をした年の中途において死亡したときは、当該贈与により取得した財産については、第一項の規定は、適用しない。
<sup>art-28/par-4 · https://japanlaw.org/en/inheritance-tax-act/art-28/par-4 · https://japanlaw.org/l/325AC0000000073/art-28/par-4</sup>
Where a person electing settlement taxation at inheritance has acquired, by a gift from a specified donor, property to which Article 21-9, paragraph (3) applies, if that specified donor dies in the middle of the year in which the gift was made, the provisions of paragraph (1) do not apply to the property acquired by that gift.
<sup>machine translation, not official</sup>

### 第二十九条（相続財産法人に係る財産を与えられた者等に係る相続税の申告書） — Inheritance Tax Returns for Persons Given Property Pertaining to an Estate Corporation, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-29 · https://japanlaw.org/en/inheritance-tax-act/art-29 · https://japanlaw.org/l/325AC0000000073/art-29</sup>

**第一項**  第四条第一項又は第二項に規定する事由が生じたため新たに第二十七条第一項に規定する申告書を提出すべき要件に該当することとなつた者は、同項の規定にかかわらず、当該事由が生じたことを知つた日の翌日から十月以内（その者が国税通則法第百十七条第二項（納税管理人）の規定による納税管理人の届出をしないで当該期間内に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ときは、当該住所及び居所を有しないこととなる日まで）に課税価格、相続税額その他財務省令で定める事項を記載した申告書を納税地の所轄税務署長に提出しなければならない。
<sup>art-29/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-29/par-1 · https://japanlaw.org/l/325AC0000000073/art-29/par-1</sup>
A person who has newly come to fall under the requirements for filing a return prescribed in Article 27, paragraph (1) because a cause prescribed in Article 4, paragraph (1) or (2) has occurred must, notwithstanding that paragraph, file with the competent district director with jurisdiction over the place for tax payment a return stating the taxable value, the amount of inheritance tax and other matters specified by Ministry of Finance Order, within 10 months from the day following the day on which the person came to know that that cause had occurred (or, if the person comes not to have a domicile and residence in the area where this Act is enforced within that period without filing a notification of a tax agent under Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes, by the day on which the person comes not to have that domicile and residence).
<sup>machine translation, not official</sup>

**第二項**  第二十七条第二項及び第四項から第六項までの規定は、前項の場合について準用する。
<sup>art-29/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-29/par-2 · https://japanlaw.org/l/325AC0000000073/art-29/par-2</sup>
The provisions of Article 27, paragraph (2) and paragraphs (4) through (6) apply mutatis mutandis to the case referred to in the preceding paragraph.
<sup>machine translation, not official</sup>

### 第三十条（期限後申告の特則） — Special Provisions on Returns Filed after the Deadline
<sup>caption: machine translation, not official</sup>
<sup>art-30 · https://japanlaw.org/en/inheritance-tax-act/art-30 · https://japanlaw.org/l/325AC0000000073/art-30</sup>

**第一項**  第二十七条第一項の規定による申告書の提出期限後において第三十二条第一項第一号から第六号までに規定する事由が生じたため新たに第二十七条第一項に規定する申告書を提出すべき要件に該当することとなつた者は、期限後申告書を提出することができる。
<sup>art-30/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-30/par-1 · https://japanlaw.org/l/325AC0000000073/art-30/par-1</sup>
A person who has newly come to fall under the requirements for filing a return prescribed in Article 27, paragraph (1) because a cause prescribed in Article 32, paragraph (1), items (i) through (vi) has occurred after the deadline for filing a return under Article 27, paragraph (1) may file a return filed after the deadline.
<sup>machine translation, not official</sup>

**第二項**  第二十八条第一項の規定による申告書の提出期限後において第三十二条第一項第一号から第六号までに規定する事由が生じたことにより相続又は遺贈による財産の取得をしないこととなつたため新たに第二十八条第一項に規定する申告書を提出すべき要件に該当することとなつた者は、期限後申告書を提出することができる。
<sup>art-30/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-30/par-2 · https://japanlaw.org/l/325AC0000000073/art-30/par-2</sup>
A person who has newly come to fall under the requirements for filing a return prescribed in Article 28, paragraph (1) because the person has come not to acquire property by inheritance or bequest owing to the occurrence of a cause prescribed in Article 32, paragraph (1), items (i) through (vi) after the deadline for filing a return under Article 28, paragraph (1) may file a return filed after the deadline.
<sup>machine translation, not official</sup>

### 第三十一条（修正申告の特則） — Special Provisions on Amended Returns
<sup>caption: machine translation, not official</sup>
<sup>art-31 · https://japanlaw.org/en/inheritance-tax-act/art-31 · https://japanlaw.org/l/325AC0000000073/art-31</sup>

**第一項**  第二十七条若しくは第二十九条の規定による申告書又はこれらの申告書に係る期限後申告書を提出した者（相続税について決定を受けた者を含む。）は、次条第一項第一号から第六号までに規定する事由が生じたため既に確定した相続税額に不足を生じた場合には、修正申告書を提出することができる。
<sup>art-31/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-31/par-1 · https://japanlaw.org/l/325AC0000000073/art-31/par-1</sup>
A person who has filed a return under Article 27 or Article 29, or a return filed after the deadline for such a return (including a person who has received a determination regarding inheritance tax), may file an amended return in the case where there is a shortfall in the amount of inheritance tax already finalized because a cause prescribed in paragraph (1), items (i) through (vi) of the following Article has occurred.
<sup>machine translation, not official</sup>

**第二項**  前項に規定する者は、第四条第一項又は第二項に規定する事由が生じたため既に確定した相続税額に不足を生じた場合には、当該事由が生じたことを知つた日の翌日から十月以内（その者が国税通則法第百十七条第二項（納税管理人）の規定による納税管理人の届出をしないで当該期間内に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ときは、当該住所及び居所を有しないこととなる日まで）に修正申告書を納税地の所轄税務署長に提出しなければならない。
<sup>art-31/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-31/par-2 · https://japanlaw.org/l/325AC0000000073/art-31/par-2</sup>
A person prescribed in the preceding paragraph must, if there is a shortfall in the amount of inheritance tax already finalized because a cause prescribed in Article 4, paragraph (1) or (2) has occurred, file an amended return with the competent district director with jurisdiction over the place for tax payment within 10 months from the day following the day on which the person came to know that that cause had occurred (or, if the person comes not to have a domicile and residence in the area where this Act is enforced within that period without filing a notification of a tax agent under Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes, by the day on which the person comes not to have that domicile and residence).
<sup>machine translation, not official</sup>

**第三項**  前項の規定は、同項に規定する修正申告書の提出期限前に第三十五条第二項第五号の規定による更正があつた場合には、適用しない。
<sup>art-31/par-3 · https://japanlaw.org/en/inheritance-tax-act/art-31/par-3 · https://japanlaw.org/l/325AC0000000073/art-31/par-3</sup>
The provisions of the preceding paragraph do not apply if a reassessment under Article 35, paragraph (2), item (v) has been made before the deadline for filing the amended return prescribed in that paragraph.
<sup>machine translation, not official</sup>

**第四項**  第二十八条の規定による申告書又は当該申告書に係る期限後申告書を提出した者（贈与税について決定を受けた者を含む。）は、次条第一項第一号から第六号までに規定する事由が生じたことにより相続又は遺贈による財産の取得をしないこととなつたため既に確定した贈与税額に不足を生じた場合には、修正申告書を提出することができる。
<sup>art-31/par-4 · https://japanlaw.org/en/inheritance-tax-act/art-31/par-4 · https://japanlaw.org/l/325AC0000000073/art-31/par-4</sup>
A person who has filed a return under Article 28, or a return filed after the deadline for that return (including a person who has received a determination regarding gift tax), may file an amended return if there is a shortfall in the amount of gift tax already finalized because the person has come not to acquire property by inheritance or bequest owing to the occurrence of a cause prescribed in paragraph (1), items (i) through (vi) of the following Article.
<sup>machine translation, not official</sup>

### 第三十二条（更正の請求の特則） — Special Provisions on Requests for Reassessment
<sup>caption: machine translation, not official</sup>
<sup>art-32 · https://japanlaw.org/en/inheritance-tax-act/art-32 · https://japanlaw.org/l/325AC0000000073/art-32</sup>

**第一項**  相続税又は贈与税について申告書を提出した者又は決定を受けた者は、次の各号のいずれかに該当する事由により当該申告又は決定に係る課税価格及び相続税額又は贈与税額（当該申告書を提出した後又は当該決定を受けた後修正申告書の提出又は更正があつた場合には、当該修正申告又は更正に係る課税価格及び相続税額又は贈与税額）が過大となつたときは、当該各号に規定する事由が生じたことを知つた日の翌日から四月以内に限り、納税地の所轄税務署長に対し、その課税価格及び相続税額又は贈与税額につき更正の請求（国税通則法第二十三条第一項（更正の請求）の規定による更正の請求をいう。第三十三条の二において同じ。）をすることができる。
<sup>art-32/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-32/par-1 · https://japanlaw.org/l/325AC0000000073/art-32/par-1</sup>
A person who has filed a return for inheritance tax or gift tax, or a person who has received a determination, may, if the taxable value and the amount of inheritance tax or amount of gift tax relating to that return or determination (where, after the filing of that return or the receipt of that determination, an amended return has been filed or a reassessment has been made, the taxable value and the amount of inheritance tax or amount of gift tax relating to that amended return or reassessment) have become excessive due to a cause falling under any of the following items, make a request for reassessment (meaning a request for reassessment under Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes (Act No. 66 of 1962); the same applies in Article 33-2) of the taxable value and the amount of inheritance tax or amount of gift tax to the competent district director with jurisdiction over the place for tax payment, only within four months from the day following the day on which the person came to know that the cause prescribed in the relevant item had arisen.
<sup>machine translation, not official</sup>

  **一**  第五十五条の規定により分割されていない財産について民法（第九百四条の二（寄与分）を除く。）の規定による相続分又は包括遺贈の割合に従つて課税価格が計算されていた場合において、その後当該財産の分割が行われ、共同相続人又は包括受遺者が当該分割により取得した財産に係る課税価格が当該相続分又は包括遺贈の割合に従つて計算された課税価格と異なることとなつたこと。
  <sup>art-32/par-1/item-1 · https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-1</sup>
  the fact that, where the taxable value for property that has not been divided pursuant to the provisions of Article 55 was calculated in accordance with the share of inheritance under the provisions of the Civil Code (excluding Article 904-2 (Amount of Contribution to the Estate)) or the proportion of the universal legacy, and that property has subsequently been divided, the taxable value relating to the property acquired by a co-heir or universal legatee through that division has come to differ from the taxable value calculated in accordance with that share of inheritance or the proportion of the universal legacy;
  <sup>machine translation, not official</sup>

  **二**  民法第七百八十七条（認知の訴え）又は第八百九十二条から第八百九十四条まで（推定相続人の廃除等）の規定による認知、相続人の廃除又はその取消しに関する裁判の確定、同法第八百八十四条（相続回復請求権）に規定する相続の回復、同法第九百十九条第二項（相続の承認及び放棄の撤回及び取消し）の規定による相続の放棄の取消しその他の事由により相続人に異動を生じたこと。
  <sup>art-32/par-1/item-2 · https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-2</sup>
  a change in the heirs due to an affiliation, a judicial decision becoming final and binding concerning the disinheritance of an heir or the rescission of a disinheritance, under Article 787 (Filiation Proceedings) or Articles 892 through 894 (Disinheritance of Presumptive Heirs and Related Matters) of the Civil Code, a recovery of inheritance as prescribed in Article 884 (Right to File for the Recovery of a Succession) of that Code, the rescission of a renunciation of inheritance under Article 919, paragraph (2) (Revocation and Rescission; Acceptance and Renunciation of Succession) of that Code, or any other event;
  <sup>machine translation, not official</sup>

  **三**  遺留分侵害額の請求に基づき支払うべき金銭の額が確定したこと。
  <sup>art-32/par-1/item-3 · https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-3</sup>
  the finalization of the amount of money to be paid based on a claim for the amount of infringement of the statutory reserved share;
  <sup>machine translation, not official</sup>

  **四**  遺贈に係る遺言書が発見され、又は遺贈の放棄があつたこと。
  <sup>art-32/par-1/item-4 · https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-4</sup>
  the discovery of a will concerning a bequest, or the renunciation of a bequest;
  <sup>machine translation, not official</sup>

  **五**  第四十二条第三十項（第四十五条第二項において準用する場合を含む。）の規定により条件を付して物納の許可がされた場合（第四十八条第二項の規定により当該許可が取り消され、又は取り消されることとなる場合に限る。）において、当該条件に係る物納に充てた財産の性質その他の事情に関し政令で定めるものが生じたこと。
  <sup>art-32/par-1/item-5 · https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-5</sup>
  the occurrence, in the case where permission for payment in kind has been granted subject to conditions pursuant to the provisions of Article 42, paragraph (30) (including the case where it applies mutatis mutandis pursuant to Article 45, paragraph (2)) (limited to the case where that permission is rescinded or is to be rescinded pursuant to the provisions of Article 48, paragraph (2)), of a matter specified by Cabinet Order concerning the nature of the property applied to the payment in kind relating to those conditions or other circumstances;
  <sup>machine translation, not official</sup>

  **六**  前各号に規定する事由に準ずるものとして政令で定める事由が生じたこと。
  <sup>art-32/par-1/item-6 · https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-6 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-6</sup>
  the occurrence of a cause specified by Cabinet Order as being equivalent to the causes prescribed in the preceding items;
  <sup>machine translation, not official</sup>

  **七**  第四条第一項又は第二項に規定する事由が生じたこと。
  <sup>art-32/par-1/item-7 · https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-7 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-7</sup>
  the occurrence of a cause prescribed in Article 4, paragraph (1) or (2);
  <sup>machine translation, not official</sup>

  **八**  第十九条の二第二項ただし書の規定に該当したことにより、同項の分割が行われた時以後において同条第一項の規定を適用して計算した相続税額がその時前において同項の規定を適用して計算した相続税額と異なることとなつたこと（第一号に該当する場合を除く。）。
  <sup>art-32/par-1/item-8 · https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-8 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-8</sup>
  the fact that, by falling under the proviso to Article 19-2, paragraph (2), the amount of inheritance tax calculated by applying the provisions of paragraph (1) of that Article on or after the time when the division referred to in that paragraph was made has come to differ from the amount of inheritance tax calculated by applying the provisions of that paragraph before that time (excluding the case falling under item (i));
  <sup>machine translation, not official</sup>

  **九**  次に掲げる事由が生じたこと。
  <sup>art-32/par-1/item-9 · https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-9 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-9</sup>
  the occurrence of any of the following causes:
  <sup>machine translation, not official</sup>

    **イ**  所得税法第百三十七条の二第十三項（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予）の規定により同条第一項の規定の適用を受ける同項に規定する国外転出をした者に係る同項に規定する納税猶予分の所得税額に係る納付の義務を承継したその者の相続人が当該納税猶予分の所得税額に相当する所得税を納付することとなつたこと。
    <sup>art-32/par-1/item-9/sub-1 · https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-9/sub-1 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-9/sub-1</sup>
    the fact that the heir of the person who made a departure from Japan as prescribed in Article 137-2, paragraph (1) of the Income Tax Act and who is subject to the application of that paragraph, having succeeded, pursuant to the provisions of paragraph (13) of that Article (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Departure from Japan Apply), to the obligation to pay the amount of income tax subject to the tax payment grace period prescribed in paragraph (1) of that Article relating to that person, has come to pay income tax equivalent to that amount of income tax subject to the tax payment grace period;
    <sup>machine translation, not official</sup>

    **ロ**  所得税法第百三十七条の三第十五項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予）の規定により同条第七項に規定する適用贈与者等に係る同条第四項に規定する納税猶予分の所得税額に係る納付の義務を承継した当該適用贈与者等の相続人が当該納税猶予分の所得税額に相当する所得税を納付することとなつたこと。
    <sup>art-32/par-1/item-9/sub-2 · https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-9/sub-2 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-9/sub-2</sup>
    the fact that the heir of the applicable donor, etc. prescribed in Article 137-3, paragraph (7) of the Income Tax Act, having succeeded, pursuant to the provisions of paragraph (15) of that Article (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income Apply in Cases Where Assets Are Transferred to a Nonresident by Gift, etc.), to the obligation to pay the amount of income tax subject to the tax payment grace period prescribed in paragraph (4) of that Article relating to that applicable donor, etc., has come to pay income tax equivalent to that amount of income tax subject to the tax payment grace period;
    <sup>machine translation, not official</sup>

    **ハ**  イ及びロに類する事由として政令で定める事由
    <sup>art-32/par-1/item-9/sub-3 · https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-9/sub-3 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-9/sub-3</sup>
    a cause specified by Cabinet Order as being similar to the causes in (a) and (b).
    <sup>machine translation, not official</sup>

  **十**  贈与税の課税価格計算の基礎に算入した財産のうちに第二十一条の二第四項の規定に該当するものがあつたこと。
  <sup>art-32/par-1/item-10 · https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-10 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-10</sup>
  the fact that, among the property included in the basis for calculating the taxable value for gift tax, there is property that falls under the provisions of Article 21-2, paragraph (4).
  <sup>machine translation, not official</sup>

**第二項**  贈与税について申告書を提出した者に対する国税通則法第二十三条の規定の適用については、同条第一項中「五年」とあるのは、「六年」とする。
<sup>art-32/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-32/par-2 · https://japanlaw.org/l/325AC0000000073/art-32/par-2</sup>
With regard to the application of the provisions of Article 23 of the Act on General Rules for National Taxes to a person who has filed a return for gift tax, the phrase "five years" in paragraph (1) of that Article is deemed to be replaced with "six years".
<sup>machine translation, not official</sup>

### 第三十三条（納付） — Payment
<sup>caption: machine translation, not official</sup>
<sup>art-33 · https://japanlaw.org/en/inheritance-tax-act/art-33 · https://japanlaw.org/l/325AC0000000073/art-33</sup>

**第一項**  期限内申告書又は第三十一条第二項の規定による修正申告書を提出した者は、これらの申告書の提出期限までに、これらの申告書に記載した相続税額又は贈与税額に相当する相続税又は贈与税を国に納付しなければならない。
<sup>art-33/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-33/par-1 · https://japanlaw.org/l/325AC0000000073/art-33/par-1</sup>
A person who has filed a return filed by the due date, or an amended return under the provisions of Article 31, paragraph (2), must pay to the national government, by the deadline for filing those returns, inheritance tax or gift tax equivalent to the amount of inheritance tax or amount of gift tax stated in those returns.
<sup>machine translation, not official</sup>

### 第三十三条の二（相続時精算課税に係る贈与税額の還付） — Refund of the Amount of Gift Tax Relating to Settlement Taxation at Inheritance
<sup>caption: machine translation, not official</sup>
<sup>art-33-2 · https://japanlaw.org/en/inheritance-tax-act/art-33-2 · https://japanlaw.org/l/325AC0000000073/art-33-2</sup>

**第一項**  税務署長は、第二十一条の十五から第二十一条の十八までの規定により相続税額から控除される第二十一条の九第三項の規定の適用を受ける財産に係る贈与税の税額（第二十一条の八の規定による控除前の税額とし、延滞税、利子税、過少申告加算税、無申告加算税及び重加算税に相当する税額を除く。）に相当する金額がある場合において、当該金額を当該相続税額から控除してもなお控除しきれなかつた金額があるときは、第二十七条第三項の申告書に記載されたその控除しきれなかつた金額（第二十一条の九第三項の規定の適用を受ける財産に係る贈与税について第二十一条の八の規定の適用を受けた場合にあつては、当該金額から同条の規定により控除した金額を控除した残額）に相当する税額を還付する。
<sup>art-33-2/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-33-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-1</sup>
Where there is an amount equivalent to the amount of gift tax on property subject to the application of the provisions of Article 21-9, paragraph (3) that is deducted from the amount of inheritance tax pursuant to the provisions of Articles 21-15 through 21-18 (being the amount before the deduction under the provisions of Article 21-8, and excluding the amounts of tax equivalent to delinquent tax, interest tax, penalty tax for understatement, penalty tax for failure to file, and heavy penalty tax), and there is an amount that could not be fully deducted even after deducting that amount from that amount of inheritance tax, the district director is to refund the amount of tax equivalent to the amount that could not be fully deducted as stated in the return referred to in Article 27, paragraph (3) (where the person has received the application of the provisions of Article 21-8 with respect to the gift tax on property subject to the application of the provisions of Article 21-9, paragraph (3), the balance remaining after deducting from that amount the amount deducted pursuant to the provisions of that Article).
<sup>machine translation, not official</sup>

**第二項**  前項の規定による還付金について還付加算金を計算する場合には、その計算の基礎となる国税通則法第五十八条第一項（還付加算金）の期間は、次の各号に掲げる場合の区分に応じ当該各号に定める日の翌日からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。
<sup>art-33-2/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-33-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-2</sup>
Where interest on a refund is calculated for a refund under the provisions of the preceding paragraph, the period under Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes that forms the basis of that calculation is, according to the category of cases set out in the following items, the period from the day following the day specified in the relevant item until the day on which the decision on payment for that refund is made or the day on which the refund is applied to an outstanding amount (where there is a day before that day on which it became suitable to apply it, that day).
<sup>machine translation, not official</sup>

  **一**  前項の申告書が基準日までに提出された場合　その基準日
  <sup>art-33-2/par-2/item-1 · https://japanlaw.org/en/inheritance-tax-act/art-33-2/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-2/item-1</sup>
  in the case where the return referred to in the preceding paragraph is filed by the base date: that base date;
  <sup>machine translation, not official</sup>

  **二**  前項の申告書が基準日後に提出された場合　その提出の日
  <sup>art-33-2/par-2/item-2 · https://japanlaw.org/en/inheritance-tax-act/art-33-2/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-2/item-2</sup>
  in the case where the return referred to in the preceding paragraph is filed after the base date: the day of its filing.
  <sup>machine translation, not official</sup>

**第三項**  前項の「基準日」とは、第一項の申告書に係る被相続人についての相続の開始があつた日の翌日から十月を経過する日をいう。
<sup>art-33-2/par-3 · https://japanlaw.org/en/inheritance-tax-act/art-33-2/par-3 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-3</sup>
The "base date" in the preceding paragraph means the day on which 10 months have passed from the day following the day on which the commencement of the succession occurred with respect to the decedent relating to the return referred to in paragraph (1).
<sup>machine translation, not official</sup>

**第四項**  第一項の規定は、第二十七条第三項の申告書が提出された場合に限り、適用する。
<sup>art-33-2/par-4 · https://japanlaw.org/en/inheritance-tax-act/art-33-2/par-4 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-4</sup>
The provisions of paragraph (1) apply only where the return referred to in Article 27, paragraph (3) has been filed.
<sup>machine translation, not official</sup>

**第五項**  相続時精算課税適用者が贈与により取得した財産で第二十一条の九第三項の規定の適用を受けるものに係る相続税につき国税通則法第二十五条（決定）の規定による決定があつた場合において、その決定に係る第一項に規定する控除しきれなかつた金額があるときは、税務署長は、当該相続時精算課税適用者に対し、当該金額に相当する税額を還付する。
<sup>art-33-2/par-5 · https://japanlaw.org/en/inheritance-tax-act/art-33-2/par-5 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-5</sup>
Where a determination under Article 25 (Determination) of the Act on General Rules for National Taxes has been made on inheritance tax relating to property acquired by gift by a person electing settlement taxation at inheritance that is subject to the application of the provisions of Article 21-9, paragraph (3), if there is an amount that could not be fully deducted as prescribed in paragraph (1) relating to that determination, the district director is to refund to that person electing settlement taxation at inheritance the amount of tax equivalent to that amount.
<sup>machine translation, not official</sup>

**第六項**  相続時精算課税適用者が贈与により取得した財産で第二十一条の九第三項の規定の適用を受けるものに係る相続税につき更正（当該相続税についての処分等（更正の請求に対する処分又は国税通則法第二十五条の規定による決定をいう。）に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含む。以下この項及び次項において「更正等」という。）があつた場合において、その更正等により第一項に規定する控除しきれなかつた金額が増加したときは、税務署長は、当該相続時精算課税適用者に対し、その増加した部分の金額に相当する税額を還付する。
<sup>art-33-2/par-6 · https://japanlaw.org/en/inheritance-tax-act/art-33-2/par-6 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-6</sup>
Where a reassessment (including a decision or ruling on an appeal or action concerning a disposition, etc. relating to that inheritance tax (meaning a disposition on a request for reassessment or a determination under Article 25 of the Act on General Rules for National Taxes), or a judgment; referred to as a "reassessment or similar decision" in this paragraph and the following paragraph) has been made on inheritance tax relating to property acquired by gift by a person electing settlement taxation at inheritance that is subject to the application of the provisions of Article 21-9, paragraph (3), if the amount that could not be fully deducted as prescribed in paragraph (1) has increased as a result of that reassessment or similar decision, the district director is to refund to that person electing settlement taxation at inheritance the amount of tax equivalent to the amount of the increased portion.
<sup>machine translation, not official</sup>

**第七項**  前二項の規定による還付金について還付加算金を計算する場合には、その計算の基礎となる国税通則法第五十八条第一項の期間は、次の各号に掲げる還付金の区分に応じ当該各号に定める日の翌日からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。
<sup>art-33-2/par-7 · https://japanlaw.org/en/inheritance-tax-act/art-33-2/par-7 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-7</sup>
Where interest on a refund is calculated for a refund under the provisions of the preceding two paragraphs, the period under Article 58, paragraph (1) of the Act on General Rules for National Taxes that forms the basis of that calculation is, according to the category of refunds set out in the following items, the period from the day following the day specified in the relevant item until the day on which the decision on payment for that refund is made or the day on which the refund is applied to an outstanding amount (where there is a day before that day on which it became suitable to apply it, that day).
<sup>machine translation, not official</sup>

  **一**  第五項の規定による還付金　同項の決定があつた日
  <sup>art-33-2/par-7/item-1 · https://japanlaw.org/en/inheritance-tax-act/art-33-2/par-7/item-1 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-7/item-1</sup>
  a refund under the provisions of paragraph (5): the day on which the determination referred to in that paragraph was made;
  <sup>machine translation, not official</sup>

  **二**  前項の規定による還付金　同項の更正等があつた日の翌日以後一月を経過する日（当該更正等が次に掲げるものである場合には、それぞれ次に定める日）
  <sup>art-33-2/par-7/item-2 · https://japanlaw.org/en/inheritance-tax-act/art-33-2/par-7/item-2 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-7/item-2</sup>
  a refund under the provisions of the preceding paragraph: the day on which one month has passed on or after the day following the day on which the reassessment or similar decision referred to in that paragraph was made (where that reassessment or similar decision is any of the following, the day specified respectively in the following).
  <sup>machine translation, not official</sup>

    **イ**  更正の請求に基づく更正（当該請求に対する処分に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含む。イにおいて同じ。）　当該請求があつた日の翌日以後三月を経過する日と当該更正があつた日の翌日以後一月を経過する日とのいずれか早い日
    <sup>art-33-2/par-7/item-2/sub-1 · https://japanlaw.org/en/inheritance-tax-act/art-33-2/par-7/item-2/sub-1 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-7/item-2/sub-1</sup>
    a reassessment based on a request for reassessment (including a decision or ruling on an appeal or action concerning a disposition on that request, or a judgment; the same applies in (a)): the earlier of the day on which three months have passed on or after the day following the day on which that request was made and the day on which one month has passed on or after the day following the day on which that reassessment was made
    <sup>machine translation, not official</sup>

    **ロ**  国税通則法第二十五条の規定による決定に係る更正（当該決定に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含み、更正の請求に基づく更正及び相続税の課税価格の計算の基礎となつた事実のうちに含まれていた無効な行為により生じた経済的成果がその行為の無効であることに基因して失われたこと、当該事実のうちに含まれていた取り消しうべき行為が取り消されたことその他これらに準ずる政令で定める理由に基づき行われた更正を除く。）　当該決定があつた日
    <sup>art-33-2/par-7/item-2/sub-2 · https://japanlaw.org/en/inheritance-tax-act/art-33-2/par-7/item-2/sub-2 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-7/item-2/sub-2</sup>
    reassessment relating to a determination under Article 25 of the Act on General Rules for National Taxes (including a decision, ruling or judgment on an appeal or action concerning that determination, and excluding a reassessment based on a request for reassessment and a reassessment made on the ground that the economic result arising from a void act included in the facts that formed the basis for calculating the taxable value for inheritance tax has been lost because of the voidness of that act, that a voidable act included in those facts has been rescinded, or any other ground equivalent thereto specified by Cabinet Order): the date of that determination.
    <sup>machine translation, not official</sup>

**第八項**  前各項に定めるもののほか、第一項、第五項又は第六項の規定による還付金（これに係る還付加算金を含む。）につき充当をする場合の方法その他これらの規定の適用に関し必要な事項は、政令で定める。
<sup>art-33-2/par-8 · https://japanlaw.org/en/inheritance-tax-act/art-33-2/par-8 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-8</sup>
In addition to what is provided for in the preceding paragraphs, the method of appropriating a refund under the provisions of paragraph (1), (5) or (6) (including interest on a refund relating thereto) and any other matters necessary for the application of those provisions are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第三十四条（連帯納付の義務等） — Obligation of Joint and Several Liability for Payment, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-34 · https://japanlaw.org/en/inheritance-tax-act/art-34 · https://japanlaw.org/l/325AC0000000073/art-34</sup>

**第一項**  同一の被相続人から相続又は遺贈（第二十一条の九第三項の規定の適用を受ける財産に係る贈与を含む。以下この項及び次項において同じ。）により財産を取得した全ての者は、その相続又は遺贈により取得した財産に係る相続税について、当該相続又は遺贈により受けた利益の価額に相当する金額を限度として、互いに連帯納付の責めに任ずる。ただし、次の各号に掲げる者の区分に応じ、当該各号に定める相続税については、この限りでない。
<sup>art-34/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-34/par-1 · https://japanlaw.org/l/325AC0000000073/art-34/par-1</sup>
All persons who have acquired property by inheritance or bequest (including a gift relating to property to which the provisions of Article 21-9, paragraph (3) apply; the same applies hereinafter in this paragraph and the following paragraph) from the same decedent are jointly and severally liable for payment of the inheritance tax relating to the property acquired by that inheritance or bequest, up to the amount equivalent to the value of the benefit received by that inheritance or bequest; provided, however, that this does not apply to the inheritance tax prescribed in the following items, according to the classification of persons listed in the respective items:
<sup>machine translation, not official</sup>

  **一**  納税義務者の第三十三条又は国税通則法第三十五条第二項若しくは第三項（申告納税方式による国税等の納付）の規定により納付すべき相続税額に係る相続税について、第二十七条第一項の規定による申告書の提出期限（当該相続税が期限後申告書若しくは修正申告書を提出したことにより納付すべき相続税額、更正若しくは決定に係る相続税額又は同法第三十二条第五項（賦課決定）に規定する賦課決定に係る相続税額に係るものである場合には、当該期限後申告書若しくは修正申告書の提出があつた日、当該更正若しくは決定に係る同法第二十八条第一項（更正又は決定の手続）に規定する更正通知書若しくは決定通知書を発した日又は当該賦課決定に係る同法第三十二条第三項に規定する賦課決定通知書を発した日とする。）から五年を経過する日までに税務署長（同法第四十三条第三項（国税の徴収の所轄庁）の規定により国税局長が徴収の引継ぎを受けた場合には、当該国税局長。以下この条において同じ。）がこの項本文の規定により当該相続税について連帯納付の責めに任ずる者（当該納税義務者を除く。以下この条及び第五十一条の二において「連帯納付義務者」という。）に対し第六項の規定による通知を発していない場合における当該連帯納付義務者　当該納付すべき相続税額に係る相続税
  <sup>art-34/par-1/item-1 · https://japanlaw.org/en/inheritance-tax-act/art-34/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-34/par-1/item-1</sup>
  with respect to the inheritance tax relating to the amount of inheritance tax that a person liable for tax is to pay pursuant to the provisions of Article 33 of this Act or Article 35, paragraph (2) or (3) (Payment of National Tax using the Self-Assessment System) of the Act on General Rules for National Taxes, a person jointly liable for payment (meaning a person who is to be jointly and severally liable for payment of that inheritance tax pursuant to the main clause of this paragraph, excluding that person liable for tax; hereinafter referred to in this Article and Article 51-2 as a "person jointly liable for payment") in the case where, by the day on which five years elapse from the deadline for filing a return under the provisions of Article 27, paragraph (1) (where that inheritance tax relates to an amount of inheritance tax to be paid by reason of the filing of a return filed after the deadline or an amended return, an amount of inheritance tax relating to a reassessment or determination, or an amount of inheritance tax relating to an assessment and determination prescribed in Article 32, paragraph (5) (Assessment and Determination) of that Act, the day on which that return filed after the deadline or amended return was filed, the day on which the written notice of reassessment or written notice of determination prescribed in Article 28, paragraph (1) (Procedures for Reassessment or Determination) of that Act relating to that reassessment or determination was issued, or the day on which the written notice of assessment and determination prescribed in Article 32, paragraph (3) of that Act relating to that assessment and determination was issued), the district director (the regional commissioner, where the regional commissioner has taken over the collection pursuant to the provisions of Article 43, paragraph (3) (Competent Agency for Collection of National Taxes) of that Act; the same applies hereinafter in this Article) has not issued the notice under the provisions of paragraph (6) to that person jointly liable for payment: the inheritance tax relating to the amount of inheritance tax to be paid;
  <sup>machine translation, not official</sup>

  **二**  納税義務者が第三十八条第一項（第四十四条第二項において準用する場合を含む。）又は第四十七条第一項の規定による延納の許可を受けた場合における当該納税義務者に係る連帯納付義務者　当該延納の許可を受けた相続税額に係る相続税
  <sup>art-34/par-1/item-2 · https://japanlaw.org/en/inheritance-tax-act/art-34/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-34/par-1/item-2</sup>
  with respect to a person jointly liable for payment relating to a person liable for tax, in the case where that person liable for tax has received permission to defer payment under the provisions of Article 38, paragraph (1) (including as applied mutatis mutandis pursuant to Article 44, paragraph (2)) or Article 47, paragraph (1): the inheritance tax relating to the amount of inheritance tax for which that permission to defer payment was received;
  <sup>machine translation, not official</sup>

  **三**  納税義務者の相続税について納税の猶予がされた場合として政令で定める場合における当該納税義務者に係る連帯納付義務者　その納税の猶予がされた相続税額に係る相続税
  <sup>art-34/par-1/item-3 · https://japanlaw.org/en/inheritance-tax-act/art-34/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-34/par-1/item-3</sup>
  with respect to a person jointly liable for payment relating to a person liable for tax, in the case specified by Cabinet Order as a case where payment of the inheritance tax of that person liable for tax has been deferred: the inheritance tax relating to the amount of inheritance tax for which payment was deferred.
  <sup>machine translation, not official</sup>

**第二項**  同一の被相続人から相続又は遺贈により財産を取得した全ての者は、当該被相続人に係る相続税又は贈与税について、その相続又は遺贈により受けた利益の価額に相当する金額を限度として、互いに連帯納付の責めに任ずる。
<sup>art-34/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-34/par-2 · https://japanlaw.org/l/325AC0000000073/art-34/par-2</sup>
All persons who have acquired property by inheritance or bequest from the same decedent are jointly and severally liable for payment of the inheritance tax or gift tax relating to that decedent, up to the amount equivalent to the value of the benefit received by that inheritance or bequest.
<sup>machine translation, not official</sup>

**第三項**  相続税又は贈与税の課税価格計算の基礎となつた財産につき贈与、遺贈若しくは寄附行為による移転があつた場合においては、当該贈与若しくは遺贈により財産を取得した者又は当該寄附行為により設立された法人は、当該贈与、遺贈若しくは寄附行為をした者の当該財産を課税価格計算の基礎に算入した相続税額に当該財産の価額が当該相続税の課税価格に算入された財産の価額のうちに占める割合を乗じて算出した金額に相当する相続税又は当該財産を課税価格計算の基礎に算入した年分の贈与税額に当該財産の価額が当該贈与税の課税価格に算入された財産の価額のうちに占める割合を乗じて算出した金額に相当する贈与税について、その受けた利益の価額に相当する金額を限度として、連帯納付の責めに任ずる。
<sup>art-34/par-3 · https://japanlaw.org/en/inheritance-tax-act/art-34/par-3 · https://japanlaw.org/l/325AC0000000073/art-34/par-3</sup>
In the case where property that formed the basis for calculating the taxable value for inheritance tax or the taxable value for gift tax has been transferred by gift, bequest or deed of endowment, the person who has acquired the property by that gift or bequest, or the juridical person established by that deed of endowment, is jointly and severally liable for payment, up to the amount equivalent to the value of the benefit received, of the inheritance tax equivalent to the amount calculated by multiplying the amount of inheritance tax of the person who made that gift, bequest or deed of endowment, in which that property was included in the basis for calculating the taxable value, by the proportion that the value of that property accounts for in the value of the property included in the taxable value for that inheritance tax, or of the gift tax equivalent to the amount calculated by multiplying the amount of gift tax for the year in which that property was included in the basis for calculating the taxable value by the proportion that the value of that property accounts for in the value of the property included in the taxable value for that gift tax.
<sup>machine translation, not official</sup>

**第四項**  財産を贈与した者は、当該贈与により財産を取得した者の当該財産を取得した年分の贈与税額に当該財産の価額が当該贈与税の課税価格に算入された財産の価額のうちに占める割合を乗じて算出した金額として政令で定める金額に相当する贈与税について、当該財産の価額に相当する金額を限度として、連帯納付の責めに任ずる。
<sup>art-34/par-4 · https://japanlaw.org/en/inheritance-tax-act/art-34/par-4 · https://japanlaw.org/l/325AC0000000073/art-34/par-4</sup>
A person who has made a gift of property is jointly and severally liable for payment, up to the amount equivalent to the value of that property, of the gift tax equivalent to the amount specified by Cabinet Order as the amount calculated by multiplying the amount of gift tax, for the year in which the person who acquired the property by that gift acquired that property, by the proportion that the value of that property accounts for in the value of the property included in the taxable value for gift tax.
<sup>machine translation, not official</sup>

**第五項**  税務署長は、納税義務者の相続税につき当該納税義務者に対し国税通則法第三十七条（督促）の規定による督促をした場合において当該相続税が当該督促に係る督促状を発した日から一月を経過する日までに完納されないときは、同条の規定にかかわらず、当該相続税に係る連帯納付義務者に対し、当該相続税が完納されていない旨その他の財務省令で定める事項を通知するものとする。
<sup>art-34/par-5 · https://japanlaw.org/en/inheritance-tax-act/art-34/par-5 · https://japanlaw.org/l/325AC0000000073/art-34/par-5</sup>
In the case where the district director has issued a demand under the provisions of Article 37 (Demand) of the Act on General Rules for National Taxes to a person liable for tax with respect to the inheritance tax of that person liable for tax, and that inheritance tax has not been paid in full by the day on which one month elapses from the day on which the written demand relating to that demand was issued, the district director is to notify the person jointly liable for payment relating to that inheritance tax, notwithstanding the provisions of that Article, that the inheritance tax has not been paid in full and of any other matters specified by Ministry of Finance Order.
<sup>machine translation, not official</sup>

**第六項**  税務署長は、前項の規定による通知をした場合において第一項本文の規定により相続税を連帯納付義務者から徴収しようとするときは、当該連帯納付義務者に対し、納付すべき金額、納付場所その他必要な事項を記載した納付通知書による通知をしなければならない。
<sup>art-34/par-6 · https://japanlaw.org/en/inheritance-tax-act/art-34/par-6 · https://japanlaw.org/l/325AC0000000073/art-34/par-6</sup>
In the case where the district director has given the notice under the provisions of the preceding paragraph and intends to collect inheritance tax from a person jointly liable for payment pursuant to the provisions of the main clause of paragraph (1), the district director must give that person jointly liable for payment notice by means of a written payment notice stating the amount to be paid, the place of payment and any other necessary matters.
<sup>machine translation, not official</sup>

**第七項**  税務署長は、前項の規定による通知を発した日の翌日から二月を経過する日までに当該通知に係る相続税が完納されない場合には、当該通知を受けた連帯納付義務者に対し、国税通則法第三十七条の規定による督促をしなければならない。
<sup>art-34/par-7 · https://japanlaw.org/en/inheritance-tax-act/art-34/par-7 · https://japanlaw.org/l/325AC0000000073/art-34/par-7</sup>
If the inheritance tax relating to the notice under the provisions of the preceding paragraph has not been paid in full by the day on which two months elapse from the day following the day on which the notice was issued, the district director must issue a demand under the provisions of Article 37 of the Act on General Rules for National Taxes to the person jointly liable for payment who received the notice.
<sup>machine translation, not official</sup>

**第八項**  税務署長は、前三項の規定にかかわらず、連帯納付義務者に国税通則法第三十八条第一項各号（繰上請求）のいずれかに該当する事実があり、かつ、相続税の徴収に支障があると認められる場合には、当該連帯納付義務者に対し、同法第三十七条の規定による督促をしなければならない。
<sup>art-34/par-8 · https://japanlaw.org/en/inheritance-tax-act/art-34/par-8 · https://japanlaw.org/l/325AC0000000073/art-34/par-8</sup>
Notwithstanding the provisions of the preceding three paragraphs, if there is a fact that a person jointly liable for payment falls under any of the items of Article 38, paragraph (1) (Advance Demand) of the Act on General Rules for National Taxes and it is found that there is an impediment to the collection of the inheritance tax, the district director must issue a demand under the provisions of Article 37 of that Act to that person jointly liable for payment.
<sup>machine translation, not official</sup>

---

## Cites
- art-27/par-1: 第二十一条の九第三項 → 相続税法 第二十一条の九第三項 (Article 21-9, paragraph (3)), art-21-9/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-21-9/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-3
- art-27/par-1: この条 → 相続税法 第二十七条 (Article 27), art-27 — https://japanlaw.org/en/inheritance-tax-act/art-27 · https://japanlaw.org/l/325AC0000000073/art-27
- art-27/par-1: 第十九条 → 相続税法 第十九条 (Article 19), art-19 — https://japanlaw.org/en/inheritance-tax-act/art-19 · https://japanlaw.org/l/325AC0000000073/art-19
- art-27/par-1: 第二十一条の十四から第二十一条の十八まで → 相続税法 第二十一条の十四 (Article 21-14), art-21-14 — https://japanlaw.org/en/inheritance-tax-act/art-21-14 · https://japanlaw.org/l/325AC0000000073/art-21-14
- art-27/par-1: 第二十一条の十四から第二十一条の十八まで → 相続税法 第二十一条の十五 (Article 21-15), art-21-15 — https://japanlaw.org/en/inheritance-tax-act/art-21-15 · https://japanlaw.org/l/325AC0000000073/art-21-15
- art-27/par-1: 第二十一条の十四から第二十一条の十八まで → 相続税法 第二十一条の十六 (Article 21-16), art-21-16 — https://japanlaw.org/en/inheritance-tax-act/art-21-16 · https://japanlaw.org/l/325AC0000000073/art-21-16
- art-27/par-1: 第二十一条の十四から第二十一条の十八まで → 相続税法 第二十一条の十七 (Article 21-17), art-21-17 — https://japanlaw.org/en/inheritance-tax-act/art-21-17 · https://japanlaw.org/l/325AC0000000073/art-21-17
- art-27/par-1: 第二十一条の十四から第二十一条の十八まで → 相続税法 第二十一条の十八 (Article 21-18), art-21-18 — https://japanlaw.org/en/inheritance-tax-act/art-21-18 · https://japanlaw.org/l/325AC0000000073/art-21-18
- art-27/par-1: 第十五条から第十九条まで → 相続税法 第十五条 (Article 15), art-15 — https://japanlaw.org/en/inheritance-tax-act/art-15 · https://japanlaw.org/l/325AC0000000073/art-15
- art-27/par-1: 第十五条から第十九条まで → 相続税法 第十六条 (Article 16), art-16 — https://japanlaw.org/en/inheritance-tax-act/art-16 · https://japanlaw.org/l/325AC0000000073/art-16
- art-27/par-1: 第十五条から第十九条まで → 相続税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/inheritance-tax-act/art-17 · https://japanlaw.org/l/325AC0000000073/art-17
- art-27/par-1: 第十五条から第十九条まで → 相続税法 第十八条 (Article 18), art-18 — https://japanlaw.org/en/inheritance-tax-act/art-18 · https://japanlaw.org/l/325AC0000000073/art-18
- art-27/par-1: 第十九条の三から第二十条の二まで → 相続税法 第十九条の三 (Article 19-3), art-19-3 — https://japanlaw.org/en/inheritance-tax-act/art-19-3 · https://japanlaw.org/l/325AC0000000073/art-19-3
- art-27/par-1: 第十九条の三から第二十条の二まで → 相続税法 第十九条の四 (Article 19-4), art-19-4 — https://japanlaw.org/en/inheritance-tax-act/art-19-4 · https://japanlaw.org/l/325AC0000000073/art-19-4
- art-27/par-1: 第十九条の三から第二十条の二まで → 相続税法 第二十条 (Article 20), art-20 — https://japanlaw.org/en/inheritance-tax-act/art-20 · https://japanlaw.org/l/325AC0000000073/art-20
- art-27/par-1: 第十九条の三から第二十条の二まで → 相続税法 第二十条の二 (Article 20-2), art-20-2 — https://japanlaw.org/en/inheritance-tax-act/art-20-2 · https://japanlaw.org/l/325AC0000000073/art-20-2
- art-27/par-1: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-27/par-2: 前項 → 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
- art-27/par-2: 第五項 → 相続税法 第二十七条第五項 (Article 27, paragraph (5)), art-27/par-5 — https://japanlaw.org/en/inheritance-tax-act/art-27/par-5 · https://japanlaw.org/l/325AC0000000073/art-27/par-5
- art-27/par-2: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-27/par-3: 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
- art-27/par-3: 第三十三条の二第一項 → 相続税法 第三十三条の二第一項 (Article 33-2, paragraph (1)), art-33-2/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-33-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-1
- art-27/par-3: 第二十一条の九第三項 → 相続税法 第二十一条の九第三項 (Article 21-9, paragraph (3)), art-21-9/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-21-9/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-3
- art-27/par-4: 前三項 → 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
- art-27/par-4: 前三項 → 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-27/par-4: 前三項 → 相続税法 第二十七条第三項 (Article 27, paragraph (3)), art-27/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-27/par-3 · https://japanlaw.org/l/325AC0000000073/art-27/par-3
- art-27/par-5: 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
- art-27/par-5: 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-27/par-5: 次条第二項 → 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-27/par-5: 第三項 → 相続税法 第二十七条第三項 (Article 27, paragraph (3)), art-27/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-27/par-3 · https://japanlaw.org/l/325AC0000000073/art-27/par-3
- art-27/par-6: 第一項から第三項まで → 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
- art-27/par-6: 第一項から第三項まで → 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-27/par-6: 第一項から第三項まで → 相続税法 第二十七条第三項 (Article 27, paragraph (3)), art-27/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-27/par-3 · https://japanlaw.org/l/325AC0000000073/art-27/par-3
- art-28/par-1: 第二十一条の五 → 相続税法 第二十一条の五 (Article 21-5), art-21-5 — https://japanlaw.org/en/inheritance-tax-act/art-21-5 · https://japanlaw.org/l/325AC0000000073/art-21-5
- art-28/par-1: 第二十一条の七 → 相続税法 第二十一条の七 (Article 21-7), art-21-7 — https://japanlaw.org/en/inheritance-tax-act/art-21-7 · https://japanlaw.org/l/325AC0000000073/art-21-7
- art-28/par-1: 第二十一条の八 → 相続税法 第二十一条の八 (Article 21-8), art-21-8 — https://japanlaw.org/en/inheritance-tax-act/art-21-8 · https://japanlaw.org/l/325AC0000000073/art-21-8
- art-28/par-1: 第二十一条の九第三項 → 相続税法 第二十一条の九第三項 (Article 21-9, paragraph (3)), art-21-9/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-21-9/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-3
- art-28/par-1: 第二十一条の十一の二第一項 → 相続税法 第二十一条の十一の二第一項 (Article 21-11-2, paragraph (1)), art-21-11-2/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-21-11-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-11-2/par-1
- art-28/par-1: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-28/par-2: 前条第二項 → 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-28/par-2/item-1: 第二十一条の五 → 相続税法 第二十一条の五 (Article 21-5), art-21-5 — https://japanlaw.org/en/inheritance-tax-act/art-21-5 · https://japanlaw.org/l/325AC0000000073/art-21-5
- art-28/par-2/item-1: 第二十一条の七 → 相続税法 第二十一条の七 (Article 21-7), art-21-7 — https://japanlaw.org/en/inheritance-tax-act/art-21-7 · https://japanlaw.org/l/325AC0000000073/art-21-7
- art-28/par-2/item-1: 第二十一条の八 → 相続税法 第二十一条の八 (Article 21-8), art-21-8 — https://japanlaw.org/en/inheritance-tax-act/art-21-8 · https://japanlaw.org/l/325AC0000000073/art-21-8
- art-28/par-2/item-2: 第二十一条の九第三項 → 相続税法 第二十一条の九第三項 (Article 21-9, paragraph (3)), art-21-9/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-21-9/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-3
- art-28/par-2/item-2: 第二十一条の十一の二第一項 → 相続税法 第二十一条の十一の二第一項 (Article 21-11-2, paragraph (1)), art-21-11-2/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-21-11-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-11-2/par-1
- art-28/par-2/item-3: 前項 → 相続税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-28/par-1 · https://japanlaw.org/l/325AC0000000073/art-28/par-1
- art-28/par-3: 前条第六項 → 相続税法 第二十七条第六項 (Article 27, paragraph (6)), art-27/par-6 — https://japanlaw.org/en/inheritance-tax-act/art-27/par-6 · https://japanlaw.org/l/325AC0000000073/art-27/par-6
- art-28/par-3: 第一項 → 相続税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-28/par-1 · https://japanlaw.org/l/325AC0000000073/art-28/par-1
- art-28/par-3: 前項 → 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-28/par-3: 同条第二項 → 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-28/par-4: 第二十一条の九第三項 → 相続税法 第二十一条の九第三項 (Article 21-9, paragraph (3)), art-21-9/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-21-9/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-3
- art-28/par-4: 第一項 → 相続税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-28/par-1 · https://japanlaw.org/l/325AC0000000073/art-28/par-1
- art-29/par-1: 第四条第一項 → 相続税法 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-4/par-1 · https://japanlaw.org/l/325AC0000000073/art-4/par-1
- art-29/par-1: 第二項 → 相続税法 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-4/par-2 · https://japanlaw.org/l/325AC0000000073/art-4/par-2
- art-29/par-1: 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
- art-29/par-1: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-29/par-2: 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-29/par-2: 第四項から第六項まで → 相続税法 第二十七条第四項 (Article 27, paragraph (4)), art-27/par-4 — https://japanlaw.org/en/inheritance-tax-act/art-27/par-4 · https://japanlaw.org/l/325AC0000000073/art-27/par-4
- art-29/par-2: 第四項から第六項まで → 相続税法 第二十七条第五項 (Article 27, paragraph (5)), art-27/par-5 — https://japanlaw.org/en/inheritance-tax-act/art-27/par-5 · https://japanlaw.org/l/325AC0000000073/art-27/par-5
- art-29/par-2: 第四項から第六項まで → 相続税法 第二十七条第六項 (Article 27, paragraph (6)), art-27/par-6 — https://japanlaw.org/en/inheritance-tax-act/art-27/par-6 · https://japanlaw.org/l/325AC0000000073/art-27/par-6
- art-29/par-2: 前項 → 相続税法 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-29/par-1 · https://japanlaw.org/l/325AC0000000073/art-29/par-1
- art-30/par-1: 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
- art-30/par-1: 第三十二条第一項第一号から第六号まで → 相続税法 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-1
- art-30/par-1: 第三十二条第一項第一号から第六号まで → 相続税法 第三十二条第一項第二号 (Article 32, paragraph (1), item (ii)), art-32/par-1/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-2
- art-30/par-1: 第三十二条第一項第一号から第六号まで → 相続税法 第三十二条第一項第三号 (Article 32, paragraph (1), item (iii)), art-32/par-1/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-3
- art-30/par-1: 第三十二条第一項第一号から第六号まで → 相続税法 第三十二条第一項第四号 (Article 32, paragraph (1), item (iv)), art-32/par-1/item-4 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-4
- art-30/par-1: 第三十二条第一項第一号から第六号まで → 相続税法 第三十二条第一項第五号 (Article 32, paragraph (1), item (v)), art-32/par-1/item-5 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-5
- art-30/par-1: 第三十二条第一項第一号から第六号まで → 相続税法 第三十二条第一項第六号 (Article 32, paragraph (1), item (vi)), art-32/par-1/item-6 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-6 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-6
- art-30/par-2: 第二十八条第一項 → 相続税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-28/par-1 · https://japanlaw.org/l/325AC0000000073/art-28/par-1
- art-30/par-2: 第三十二条第一項第一号から第六号まで → 相続税法 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-1
- art-30/par-2: 第三十二条第一項第一号から第六号まで → 相続税法 第三十二条第一項第二号 (Article 32, paragraph (1), item (ii)), art-32/par-1/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-2
- art-30/par-2: 第三十二条第一項第一号から第六号まで → 相続税法 第三十二条第一項第三号 (Article 32, paragraph (1), item (iii)), art-32/par-1/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-3
- art-30/par-2: 第三十二条第一項第一号から第六号まで → 相続税法 第三十二条第一項第四号 (Article 32, paragraph (1), item (iv)), art-32/par-1/item-4 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-4
- art-30/par-2: 第三十二条第一項第一号から第六号まで → 相続税法 第三十二条第一項第五号 (Article 32, paragraph (1), item (v)), art-32/par-1/item-5 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-5
- art-30/par-2: 第三十二条第一項第一号から第六号まで → 相続税法 第三十二条第一項第六号 (Article 32, paragraph (1), item (vi)), art-32/par-1/item-6 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-6 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-6
- art-31/par-1: 第二十七条 → 相続税法 第二十七条 (Article 27), art-27 — https://japanlaw.org/en/inheritance-tax-act/art-27 · https://japanlaw.org/l/325AC0000000073/art-27
- art-31/par-1: 第二十九条 → 相続税法 第二十九条 (Article 29), art-29 — https://japanlaw.org/en/inheritance-tax-act/art-29 · https://japanlaw.org/l/325AC0000000073/art-29
- art-31/par-1: 次条第一項第一号から第六号まで → 相続税法 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-1
- art-31/par-1: 次条第一項第一号から第六号まで → 相続税法 第三十二条第一項第二号 (Article 32, paragraph (1), item (ii)), art-32/par-1/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-2
- art-31/par-1: 次条第一項第一号から第六号まで → 相続税法 第三十二条第一項第三号 (Article 32, paragraph (1), item (iii)), art-32/par-1/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-3
- art-31/par-1: 次条第一項第一号から第六号まで → 相続税法 第三十二条第一項第四号 (Article 32, paragraph (1), item (iv)), art-32/par-1/item-4 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-4
- art-31/par-1: 次条第一項第一号から第六号まで → 相続税法 第三十二条第一項第五号 (Article 32, paragraph (1), item (v)), art-32/par-1/item-5 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-5
- art-31/par-1: 次条第一項第一号から第六号まで → 相続税法 第三十二条第一項第六号 (Article 32, paragraph (1), item (vi)), art-32/par-1/item-6 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-6 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-6
- art-31/par-2: 前項 → 相続税法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-31/par-1 · https://japanlaw.org/l/325AC0000000073/art-31/par-1
- art-31/par-2: 第四条第一項 → 相続税法 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-4/par-1 · https://japanlaw.org/l/325AC0000000073/art-4/par-1
- art-31/par-2: 第二項 → 相続税法 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-4/par-2 · https://japanlaw.org/l/325AC0000000073/art-4/par-2
- art-31/par-2: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-31/par-3: 前項 → 相続税法 第三十一条第二項 (Article 31, paragraph (2)), art-31/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-31/par-2 · https://japanlaw.org/l/325AC0000000073/art-31/par-2
- art-31/par-3: 第三十五条第二項第五号 → 相続税法 第三十五条第二項第五号 (Article 35, paragraph (2), item (v)), art-35/par-2/item-5 — https://japanlaw.org/en/inheritance-tax-act/art-35/par-2/item-5 · https://japanlaw.org/l/325AC0000000073/art-35/par-2/item-5
- art-31/par-4: 第二十八条 → 相続税法 第二十八条 (Article 28), art-28 — https://japanlaw.org/en/inheritance-tax-act/art-28 · https://japanlaw.org/l/325AC0000000073/art-28
- art-31/par-4: 次条第一項第一号から第六号まで → 相続税法 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-1
- art-31/par-4: 次条第一項第一号から第六号まで → 相続税法 第三十二条第一項第二号 (Article 32, paragraph (1), item (ii)), art-32/par-1/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-2
- art-31/par-4: 次条第一項第一号から第六号まで → 相続税法 第三十二条第一項第三号 (Article 32, paragraph (1), item (iii)), art-32/par-1/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-3
- art-31/par-4: 次条第一項第一号から第六号まで → 相続税法 第三十二条第一項第四号 (Article 32, paragraph (1), item (iv)), art-32/par-1/item-4 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-4
- art-31/par-4: 次条第一項第一号から第六号まで → 相続税法 第三十二条第一項第五号 (Article 32, paragraph (1), item (v)), art-32/par-1/item-5 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-5
- art-31/par-4: 次条第一項第一号から第六号まで → 相続税法 第三十二条第一項第六号 (Article 32, paragraph (1), item (vi)), art-32/par-1/item-6 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-6 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-6
- art-32/par-1: 国税通則法第二十三条第一項 → 国税通則法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-23/par-1 · https://japanlaw.org/l/337AC0000000066/art-23/par-1
- art-32/par-1: 第三十三条の二 → 相続税法 第三十三条の二 (Article 33-2), art-33-2 — https://japanlaw.org/en/inheritance-tax-act/art-33-2 · https://japanlaw.org/l/325AC0000000073/art-33-2
- art-32/par-1/item-1: 第五十五条 → 相続税法 第五十五条 (Article 55), art-55 — https://japanlaw.org/en/inheritance-tax-act/art-55 · https://japanlaw.org/l/325AC0000000073/art-55
- art-32/par-1/item-2: 民法第七百八十七条 → 民法 第七百八十七条 (Article 787), art-787 — https://japanlaw.org/en/civil-code/art-787 · https://japanlaw.org/l/129AC0000000089/art-787
- art-32/par-1/item-2: 第八百九十二条から第八百九十四条まで → 民法 第八百九十二条 (Article 892), art-892 — https://japanlaw.org/en/civil-code/art-892 · https://japanlaw.org/l/129AC0000000089/art-892
- art-32/par-1/item-2: 第八百九十二条から第八百九十四条まで → 民法 第八百九十三条 (Article 893), art-893 — https://japanlaw.org/en/civil-code/art-893 · https://japanlaw.org/l/129AC0000000089/art-893
- art-32/par-1/item-2: 第八百九十二条から第八百九十四条まで → 民法 第八百九十四条 (Article 894), art-894 — https://japanlaw.org/en/civil-code/art-894 · https://japanlaw.org/l/129AC0000000089/art-894
- art-32/par-1/item-2: 同法第八百八十四条 → 民法 第八百八十四条 (Article 884), art-884 — https://japanlaw.org/en/civil-code/art-884 · https://japanlaw.org/l/129AC0000000089/art-884
- art-32/par-1/item-2: 同法第九百十九条第二項 → 民法 第九百十九条第二項 (Article 919, paragraph (2)), art-919/par-2 — https://japanlaw.org/en/civil-code/art-919/par-2 · https://japanlaw.org/l/129AC0000000089/art-919/par-2
- art-32/par-1/item-5: 第四十二条第三十項 → 相続税法 第四十二条第三十項 (Article 42, paragraph (30)), art-42/par-30 — https://japanlaw.org/en/inheritance-tax-act/art-42/par-30 · https://japanlaw.org/l/325AC0000000073/art-42/par-30
- art-32/par-1/item-5: 第四十五条第二項 → 相続税法 第四十五条第二項 (Article 45, paragraph (2)), art-45/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-45/par-2 · https://japanlaw.org/l/325AC0000000073/art-45/par-2
- art-32/par-1/item-5: 第四十八条第二項 → 相続税法 第四十八条第二項 (Article 48, paragraph (2)), art-48/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-48/par-2 · https://japanlaw.org/l/325AC0000000073/art-48/par-2
- art-32/par-1/item-6: 前各号 → 相続税法 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-1
- art-32/par-1/item-6: 前各号 → 相続税法 第三十二条第一項第二号 (Article 32, paragraph (1), item (ii)), art-32/par-1/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-2
- art-32/par-1/item-6: 前各号 → 相続税法 第三十二条第一項第三号 (Article 32, paragraph (1), item (iii)), art-32/par-1/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-3
- art-32/par-1/item-6: 前各号 → 相続税法 第三十二条第一項第四号 (Article 32, paragraph (1), item (iv)), art-32/par-1/item-4 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-4
- art-32/par-1/item-6: 前各号 → 相続税法 第三十二条第一項第五号 (Article 32, paragraph (1), item (v)), art-32/par-1/item-5 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-5
- art-32/par-1/item-7: 第四条第一項 → 相続税法 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-4/par-1 · https://japanlaw.org/l/325AC0000000073/art-4/par-1
- art-32/par-1/item-7: 第二項 → 相続税法 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-4/par-2 · https://japanlaw.org/l/325AC0000000073/art-4/par-2
- art-32/par-1/item-8: 第十九条の二第二項 → 相続税法 第十九条の二第二項 (Article 19-2, paragraph (2)), art-19-2/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-19-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-19-2/par-2
- art-32/par-1/item-8: 同条第一項 → 相続税法 第十九条の二第一項 (Article 19-2, paragraph (1)), art-19-2/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-19-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-19-2/par-1
- art-32/par-1/item-8: 第一号 → 相続税法 第十九条の二第一項第一号 (Article 19-2, paragraph (1), item (i)), art-19-2/par-1/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-19-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-19-2/par-1/item-1
- art-32/par-1/item-9/sub-1: 所得税法第百三十七条の二第十三項 → 所得税法 第百三十七条の二第十三項 (Article 137-2, paragraph (13)), art-137-2/par-13 — https://japanlaw.org/en/income-tax-act/art-137-2/par-13 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-13
- art-32/par-1/item-9/sub-1: 同条第一項 → 所得税法 第百三十七条の二第一項 (Article 137-2, paragraph (1)), art-137-2/par-1 — https://japanlaw.org/en/income-tax-act/art-137-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-1
- art-32/par-1/item-9/sub-2: 所得税法第百三十七条の三第十五項 → 所得税法 第百三十七条の三第十五項 (Article 137-3, paragraph (15)), art-137-3/par-15 — https://japanlaw.org/en/income-tax-act/art-137-3/par-15 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-15
- art-32/par-1/item-9/sub-2: 同条第七項 → 所得税法 第百三十七条の三第七項 (Article 137-3, paragraph (7)), art-137-3/par-7 — https://japanlaw.org/en/income-tax-act/art-137-3/par-7 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-7
- art-32/par-1/item-9/sub-2: 同条第四項 → 所得税法 第百三十七条の三第四項 (Article 137-3, paragraph (4)), art-137-3/par-4 — https://japanlaw.org/en/income-tax-act/art-137-3/par-4 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-4
- art-32/par-1/item-10: 第二十一条の二第四項 → 相続税法 第二十一条の二第四項 (Article 21-2, paragraph (4)), art-21-2/par-4 — https://japanlaw.org/en/inheritance-tax-act/art-21-2/par-4 · https://japanlaw.org/l/325AC0000000073/art-21-2/par-4
- art-32/par-2: 国税通則法第二十三条 → 国税通則法 第二十三条 (Article 23), art-23 — https://japanlaw.org/en/national-tax-general-rules-act/art-23 · https://japanlaw.org/l/337AC0000000066/art-23
- art-32/par-2: 同条第一項 → 国税通則法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-23/par-1 · https://japanlaw.org/l/337AC0000000066/art-23/par-1
- art-33/par-1: 第三十一条第二項 → 相続税法 第三十一条第二項 (Article 31, paragraph (2)), art-31/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-31/par-2 · https://japanlaw.org/l/325AC0000000073/art-31/par-2
- art-33-2/par-1: 第二十一条の十五から第二十一条の十八まで → 相続税法 第二十一条の十五 (Article 21-15), art-21-15 — https://japanlaw.org/en/inheritance-tax-act/art-21-15 · https://japanlaw.org/l/325AC0000000073/art-21-15
- art-33-2/par-1: 第二十一条の十五から第二十一条の十八まで → 相続税法 第二十一条の十六 (Article 21-16), art-21-16 — https://japanlaw.org/en/inheritance-tax-act/art-21-16 · https://japanlaw.org/l/325AC0000000073/art-21-16
- art-33-2/par-1: 第二十一条の十五から第二十一条の十八まで → 相続税法 第二十一条の十七 (Article 21-17), art-21-17 — https://japanlaw.org/en/inheritance-tax-act/art-21-17 · https://japanlaw.org/l/325AC0000000073/art-21-17
- art-33-2/par-1: 第二十一条の十五から第二十一条の十八まで → 相続税法 第二十一条の十八 (Article 21-18), art-21-18 — https://japanlaw.org/en/inheritance-tax-act/art-21-18 · https://japanlaw.org/l/325AC0000000073/art-21-18
- art-33-2/par-1: 第二十一条の九第三項 → 相続税法 第二十一条の九第三項 (Article 21-9, paragraph (3)), art-21-9/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-21-9/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-3
- art-33-2/par-1: 第二十一条の八 → 相続税法 第二十一条の八 (Article 21-8), art-21-8 — https://japanlaw.org/en/inheritance-tax-act/art-21-8 · https://japanlaw.org/l/325AC0000000073/art-21-8
- art-33-2/par-1: 第二十七条第三項 → 相続税法 第二十七条第三項 (Article 27, paragraph (3)), art-27/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-27/par-3 · https://japanlaw.org/l/325AC0000000073/art-27/par-3
- art-33-2/par-2: 前項 → 相続税法 第三十三条の二第一項 (Article 33-2, paragraph (1)), art-33-2/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-33-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-1
- art-33-2/par-2: 国税通則法第五十八条第一項 → 国税通則法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-58/par-1 · https://japanlaw.org/l/337AC0000000066/art-58/par-1
- art-33-2/par-2/item-1: 前項 → 相続税法 第三十三条の二第一項 (Article 33-2, paragraph (1)), art-33-2/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-33-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-1
- art-33-2/par-2/item-2: 前項 → 相続税法 第三十三条の二第一項 (Article 33-2, paragraph (1)), art-33-2/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-33-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-1
- art-33-2/par-3: 前項 → 相続税法 第三十三条の二第二項 (Article 33-2, paragraph (2)), art-33-2/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-33-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-2
- art-33-2/par-3: 第一項 → 相続税法 第三十三条の二第一項 (Article 33-2, paragraph (1)), art-33-2/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-33-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-1
- art-33-2/par-4: 第一項 → 相続税法 第三十三条の二第一項 (Article 33-2, paragraph (1)), art-33-2/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-33-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-1
- art-33-2/par-4: 第二十七条第三項 → 相続税法 第二十七条第三項 (Article 27, paragraph (3)), art-27/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-27/par-3 · https://japanlaw.org/l/325AC0000000073/art-27/par-3
- art-33-2/par-5: 第二十一条の九第三項 → 相続税法 第二十一条の九第三項 (Article 21-9, paragraph (3)), art-21-9/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-21-9/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-3
- art-33-2/par-5: 国税通則法第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25
- art-33-2/par-5: 第一項 → 相続税法 第三十三条の二第一項 (Article 33-2, paragraph (1)), art-33-2/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-33-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-1
- art-33-2/par-6: 第二十一条の九第三項 → 相続税法 第二十一条の九第三項 (Article 21-9, paragraph (3)), art-21-9/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-21-9/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-3
- art-33-2/par-6: 国税通則法第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25
- art-33-2/par-6: この項 → 相続税法 第三十三条の二第六項 (Article 33-2, paragraph (6)), art-33-2/par-6 — https://japanlaw.org/en/inheritance-tax-act/art-33-2/par-6 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-6
- art-33-2/par-6: 次項 → 相続税法 第三十三条の二第七項 (Article 33-2, paragraph (7)), art-33-2/par-7 — https://japanlaw.org/en/inheritance-tax-act/art-33-2/par-7 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-7
- art-33-2/par-6: 第一項 → 相続税法 第三十三条の二第一項 (Article 33-2, paragraph (1)), art-33-2/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-33-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-1
- art-33-2/par-7: 前二項 → 相続税法 第三十三条の二第五項 (Article 33-2, paragraph (5)), art-33-2/par-5 — https://japanlaw.org/en/inheritance-tax-act/art-33-2/par-5 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-5
- art-33-2/par-7: 前二項 → 相続税法 第三十三条の二第六項 (Article 33-2, paragraph (6)), art-33-2/par-6 — https://japanlaw.org/en/inheritance-tax-act/art-33-2/par-6 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-6
- art-33-2/par-7: 国税通則法第五十八条第一項 → 国税通則法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-58/par-1 · https://japanlaw.org/l/337AC0000000066/art-58/par-1
- art-33-2/par-7/item-1: 第五項 → 相続税法 第三十三条の二第五項 (Article 33-2, paragraph (5)), art-33-2/par-5 — https://japanlaw.org/en/inheritance-tax-act/art-33-2/par-5 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-5
- art-33-2/par-7/item-2: 前項 → 相続税法 第三十三条の二第六項 (Article 33-2, paragraph (6)), art-33-2/par-6 — https://japanlaw.org/en/inheritance-tax-act/art-33-2/par-6 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-6
- art-33-2/par-7/item-2/sub-2: 国税通則法第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25
- art-33-2/par-8: 前各項 → 相続税法 第三十三条の二第一項 (Article 33-2, paragraph (1)), art-33-2/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-33-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-1
- art-33-2/par-8: 前各項 → 相続税法 第三十三条の二第二項 (Article 33-2, paragraph (2)), art-33-2/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-33-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-2
- art-33-2/par-8: 前各項 → 相続税法 第三十三条の二第三項 (Article 33-2, paragraph (3)), art-33-2/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-33-2/par-3 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-3
- art-33-2/par-8: 前各項 → 相続税法 第三十三条の二第四項 (Article 33-2, paragraph (4)), art-33-2/par-4 — https://japanlaw.org/en/inheritance-tax-act/art-33-2/par-4 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-4
- art-33-2/par-8: 前各項 → 相続税法 第三十三条の二第五項 (Article 33-2, paragraph (5)), art-33-2/par-5 — https://japanlaw.org/en/inheritance-tax-act/art-33-2/par-5 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-5
- art-33-2/par-8: 前各項 → 相続税法 第三十三条の二第六項 (Article 33-2, paragraph (6)), art-33-2/par-6 — https://japanlaw.org/en/inheritance-tax-act/art-33-2/par-6 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-6
- art-33-2/par-8: 前各項 → 相続税法 第三十三条の二第七項 (Article 33-2, paragraph (7)), art-33-2/par-7 — https://japanlaw.org/en/inheritance-tax-act/art-33-2/par-7 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-7
- art-34/par-1: 第二十一条の九第三項 → 相続税法 第二十一条の九第三項 (Article 21-9, paragraph (3)), art-21-9/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-21-9/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-3
- art-34/par-1: この項 → 相続税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-34/par-1 · https://japanlaw.org/l/325AC0000000073/art-34/par-1
- art-34/par-1: 次項 → 相続税法 第三十四条第二項 (Article 34, paragraph (2)), art-34/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-34/par-2 · https://japanlaw.org/l/325AC0000000073/art-34/par-2
- art-34/par-1/item-1: 第三十三条 → 相続税法 第三十三条 (Article 33), art-33 — https://japanlaw.org/en/inheritance-tax-act/art-33 · https://japanlaw.org/l/325AC0000000073/art-33
- art-34/par-1/item-1: 国税通則法第三十五条第二項 → 国税通則法 第三十五条第二項 (Article 35, paragraph (2)), art-35/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-35/par-2 · https://japanlaw.org/l/337AC0000000066/art-35/par-2
- art-34/par-1/item-1: 第三項 → 国税通則法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-35/par-3 · https://japanlaw.org/l/337AC0000000066/art-35/par-3
- art-34/par-1/item-1: 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
- art-34/par-1/item-1: 同法第三十二条第五項 → 国税通則法 第三十二条第五項 (Article 32, paragraph (5)), art-32/par-5 — https://japanlaw.org/en/national-tax-general-rules-act/art-32/par-5 · https://japanlaw.org/l/337AC0000000066/art-32/par-5
- art-34/par-1/item-1: 同法第二十八条第一項 → 国税通則法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-28/par-1 · https://japanlaw.org/l/337AC0000000066/art-28/par-1
- art-34/par-1/item-1: 同法第三十二条第三項 → 国税通則法 第三十二条第三項 (Article 32, paragraph (3)), art-32/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-32/par-3 · https://japanlaw.org/l/337AC0000000066/art-32/par-3
- art-34/par-1/item-1: 同法第四十三条第三項 → 国税通則法 第四十三条第三項 (Article 43, paragraph (3)), art-43/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-43/par-3 · https://japanlaw.org/l/337AC0000000066/art-43/par-3
- art-34/par-1/item-1: この条 → 相続税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/en/inheritance-tax-act/art-34 · https://japanlaw.org/l/325AC0000000073/art-34
- art-34/par-1/item-1: この項 → 相続税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-34/par-1 · https://japanlaw.org/l/325AC0000000073/art-34/par-1
- art-34/par-1/item-1: 第五十一条の二 → 相続税法 第五十一条の二 (Article 51-2), art-51-2 — https://japanlaw.org/en/inheritance-tax-act/art-51-2 · https://japanlaw.org/l/325AC0000000073/art-51-2
- art-34/par-1/item-1: 第六項 → 相続税法 第三十四条第六項 (Article 34, paragraph (6)), art-34/par-6 — https://japanlaw.org/en/inheritance-tax-act/art-34/par-6 · https://japanlaw.org/l/325AC0000000073/art-34/par-6
- art-34/par-1/item-2: 第三十八条第一項 → 相続税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-38/par-1 · https://japanlaw.org/l/325AC0000000073/art-38/par-1
- art-34/par-1/item-2: 第四十四条第二項 → 相続税法 第四十四条第二項 (Article 44, paragraph (2)), art-44/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-44/par-2 · https://japanlaw.org/l/325AC0000000073/art-44/par-2
- art-34/par-1/item-2: 第四十七条第一項 → 相続税法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-47/par-1 · https://japanlaw.org/l/325AC0000000073/art-47/par-1
- art-34/par-5: 国税通則法第三十七条 → 国税通則法 第三十七条 (Article 37), art-37 — https://japanlaw.org/en/national-tax-general-rules-act/art-37 · https://japanlaw.org/l/337AC0000000066/art-37
- art-34/par-6: 前項 → 相続税法 第三十四条第五項 (Article 34, paragraph (5)), art-34/par-5 — https://japanlaw.org/en/inheritance-tax-act/art-34/par-5 · https://japanlaw.org/l/325AC0000000073/art-34/par-5
- art-34/par-6: 第一項 → 相続税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-34/par-1 · https://japanlaw.org/l/325AC0000000073/art-34/par-1
- art-34/par-7: 前項 → 相続税法 第三十四条第六項 (Article 34, paragraph (6)), art-34/par-6 — https://japanlaw.org/en/inheritance-tax-act/art-34/par-6 · https://japanlaw.org/l/325AC0000000073/art-34/par-6
- art-34/par-7: 国税通則法第三十七条 → 国税通則法 第三十七条 (Article 37), art-37 — https://japanlaw.org/en/national-tax-general-rules-act/art-37 · https://japanlaw.org/l/337AC0000000066/art-37
- art-34/par-8: 前三項 → 相続税法 第三十四条第五項 (Article 34, paragraph (5)), art-34/par-5 — https://japanlaw.org/en/inheritance-tax-act/art-34/par-5 · https://japanlaw.org/l/325AC0000000073/art-34/par-5
- art-34/par-8: 前三項 → 相続税法 第三十四条第六項 (Article 34, paragraph (6)), art-34/par-6 — https://japanlaw.org/en/inheritance-tax-act/art-34/par-6 · https://japanlaw.org/l/325AC0000000073/art-34/par-6
- art-34/par-8: 前三項 → 相続税法 第三十四条第七項 (Article 34, paragraph (7)), art-34/par-7 — https://japanlaw.org/en/inheritance-tax-act/art-34/par-7 · https://japanlaw.org/l/325AC0000000073/art-34/par-7
- art-34/par-8: 国税通則法第三十八条第一項 → 国税通則法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-38/par-1 · https://japanlaw.org/l/337AC0000000066/art-38/par-1
- art-34/par-8: 同法第三十七条 → 国税通則法 第三十七条 (Article 37), art-37 — https://japanlaw.org/en/national-tax-general-rules-act/art-37 · https://japanlaw.org/l/337AC0000000066/art-37

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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-20261011T165043-009, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-010, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-011, translated 2026-10-11
- 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