# 相続税法 / Inheritance Tax Act — 第七章 (Chapter 7)

- 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: 第七章 (Chapter 7) — address `ch-7`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/ch-7
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/ch-7
- 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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## 第七章　雑則 — Chapter VII Miscellaneous Provisions
<sup>heading: machine translation, not official</sup>
<sup>ch-7 · https://japanlaw.org/en/inheritance-tax-act/ch-7 · https://japanlaw.org/l/325AC0000000073/ch-7</sup>

### 第四十九条（相続時精算課税等に係る贈与税の申告内容の開示等） — Disclosure of Contents of Gift Tax Returns Relating to Settlement Taxation at Inheritance, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-49 · https://japanlaw.org/en/inheritance-tax-act/art-49 · https://japanlaw.org/l/325AC0000000073/art-49</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。）により財産を取得した者は、当該相続又は遺贈により財産を取得した他の者（以下この項において「他の共同相続人等」という。）がある場合には、当該被相続人に係る相続税の期限内申告書、期限後申告書若しくは修正申告書の提出又は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に必要となるときに限り、次に掲げる金額（他の共同相続人等が二人以上ある場合にあつては、全ての他の共同相続人等の当該金額の合計額）について、政令で定めるところにより、当該相続に係る被相続人の死亡の時における住所地その他の政令で定める場所の所轄税務署長に開示の請求をすることができる。
<sup>art-49/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-49/par-1 · https://japanlaw.org/l/325AC0000000073/art-49/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) may, where there are other persons who have acquired property by that inheritance or bequest (referred to as "other co-heirs, etc." in this paragraph), only when necessary for the filing of a return filed by the due date, a return filed after the deadline or an amended return for the inheritance tax of that decedent, or for a request for reassessment under Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes, request, as prescribed by Cabinet Order, the competent district director for the place of domicile of the decedent for the relevant succession at the time of death or any other place specified by Cabinet Order to disclose the following amounts (where there are two or more other co-heirs, etc., the total of those amounts for all of the other co-heirs, etc.):
<sup>machine translation, not official</sup>

  **一**  他の共同相続人等が当該被相続人から贈与により取得した次に掲げる加算対象贈与財産（第十九条第一項に規定する加算対象贈与財産をいう。以下この号において同じ。）の区分に応じそれぞれ次に定める贈与税の課税価格に係る金額の合計額
  <sup>art-49/par-1/item-1 · https://japanlaw.org/en/inheritance-tax-act/art-49/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-49/par-1/item-1</sup>
  the total of the amounts pertaining to the taxable value for gift tax prescribed in each of the following, according to the following classification of gifted property to be added (meaning the gifted property to be added prescribed in Article 19, paragraph (1); the same applies hereinafter in this item) that the other co-heirs, etc. acquired by gift from that decedent:
  <sup>machine translation, not official</sup>

    **イ**  相続の開始前三年以内に取得した加算対象贈与財産　贈与税の申告書に記載された贈与税の課税価格の合計額
    <sup>art-49/par-1/item-1/sub-1 · https://japanlaw.org/en/inheritance-tax-act/art-49/par-1/item-1/sub-1 · https://japanlaw.org/l/325AC0000000073/art-49/par-1/item-1/sub-1</sup>
    gifted property to be added that was acquired within three years before the commencement of the succession: the total of the taxable values for gift tax stated in the gift tax returns;
    <sup>machine translation, not official</sup>

    **ロ**  イに掲げる加算対象贈与財産以外の加算対象贈与財産　贈与税の申告書に記載された贈与税の課税価格の合計額から百万円を控除した残額
    <sup>art-49/par-1/item-1/sub-2 · https://japanlaw.org/en/inheritance-tax-act/art-49/par-1/item-1/sub-2 · https://japanlaw.org/l/325AC0000000073/art-49/par-1/item-1/sub-2</sup>
    gifted property to be added other than the gifted property to be added set forth in (a): the balance remaining after deducting 1,000,000 yen from the total of the taxable values for gift tax stated in the gift tax returns;
    <sup>machine translation, not official</sup>

  **二**  他の共同相続人等が当該被相続人から贈与により取得した第二十一条の九第三項の規定の適用を受けた財産に係る贈与税の申告書に記載された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の合計額
  <sup>art-49/par-1/item-2 · https://japanlaw.org/en/inheritance-tax-act/art-49/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-49/par-1/item-2</sup>
  the total of the taxable values for gift tax after the deduction under Article 21-11-2, paragraph (1) that are stated in the gift tax returns for the property to which Article 21-9, paragraph (3) applied that the other co-heirs, etc. acquired by gift from that decedent.
  <sup>machine translation, not official</sup>

**第二項**  前項各号の贈与税について修正申告書の提出又は更正若しくは決定があつた場合には、同項各号の贈与税の課税価格は、当該修正申告書に記載された贈与税の課税価格又は当該更正若しくは決定後の贈与税の課税価格とする。
<sup>art-49/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-49/par-2 · https://japanlaw.org/l/325AC0000000073/art-49/par-2</sup>
Where an amended return has been filed, or a reassessment or determination has been made, with respect to the gift tax referred to in the items of the preceding paragraph, the taxable value for gift tax referred to in the items of that paragraph is the taxable value for gift tax stated in that amended return or the taxable value for gift tax after that reassessment or determination.
<sup>machine translation, not official</sup>

**第三項**  第一項の請求があつた場合には、税務署長は、当該請求をした者に対し、当該請求後二月以内に同項の開示をしなければならない。
<sup>art-49/par-3 · https://japanlaw.org/en/inheritance-tax-act/art-49/par-3 · https://japanlaw.org/l/325AC0000000073/art-49/par-3</sup>
Where a request under paragraph (1) has been made, the district director must make the disclosure referred to in that paragraph to the person who made the request within two months after that request.
<sup>machine translation, not official</sup>

### 第五十条（修正申告等に対する国税通則法の適用に関する特則） — Special Provisions on the Application of the Act on General Rules for National Taxes to Amended Returns, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-50 · https://japanlaw.org/en/inheritance-tax-act/art-50 · https://japanlaw.org/l/325AC0000000073/art-50</sup>

**第一項**  第三十条の規定による期限後申告書若しくは第三十一条第一項若しくは第四項の規定による修正申告書の提出又は第三十五条第三項から第五項までの規定による更正若しくは決定があつた場合におけるこれらの申告書の提出又は当該更正若しくは決定により納付すべき相続税又は贈与税の徴収を目的とする国の権利については、これらの申告書の提出又は当該更正若しくは決定があつた日から五年間行使しないことによつて、時効により消滅する。
<sup>art-50/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-50/par-1 · https://japanlaw.org/l/325AC0000000073/art-50/par-1</sup>
Where a return filed after the deadline under the provisions of Article 30 or an amended return under the provisions of Article 31, paragraph (1) or (4) has been filed, or a reassessment or determination under the provisions of Article 35, paragraphs (3) through (5) has been made, the right of the national government whose object is the collection of the inheritance tax or gift tax to be paid pursuant to the filing of such a return or that reassessment or determination is extinguished by prescription if it is not exercised for five years from the day on which such a return was filed or that reassessment or determination was made.
<sup>machine translation, not official</sup>

**第二項**  第三十一条第二項の規定による修正申告書及び第三十五条第一項の更正に対する国税通則法の規定の適用については、次に定めるところによる。
<sup>art-50/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-50/par-2 · https://japanlaw.org/l/325AC0000000073/art-50/par-2</sup>
With regard to the application of the provisions of the Act on General Rules for National Taxes to an amended return under the provisions of Article 31, paragraph (2) and a reassessment under Article 35, paragraph (1), the following provisions apply:
<sup>machine translation, not official</sup>

  **一**  当該修正申告書で第三十一条第二項に規定する提出期限内に提出されたものについては、国税通則法第二十条（修正申告の効力）の規定を適用する場合を除き、これを同法第十七条第二項（期限内申告）に規定する期限内申告書とみなす。
  <sup>art-50/par-2/item-1 · https://japanlaw.org/en/inheritance-tax-act/art-50/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-50/par-2/item-1</sup>
  with regard to that amended return that has been filed by the deadline for filing prescribed in Article 31, paragraph (2), except in the case of applying the provisions of Article 20 (Effect of Amended Return) of the Act on General Rules for National Taxes, it is deemed to be a return filed by the due date prescribed in Article 17, paragraph (2) (Filing of a Return by the Due Date) of that Act;
  <sup>machine translation, not official</sup>

  **二**  当該修正申告書で第三十一条第二項に規定する提出期限後に提出されたもの及び当該更正については、国税通則法第二章から第七章まで（国税の納付義務の確定等）の規定中「法定申告期限」とあり、及び「法定納期限」とあるのは「相続税法第三十一条第二項に規定する修正申告書の提出期限」と、同法第六十一条第一項第一号（延滞税の額の計算の基礎となる期間の特例）中「期限内申告書」とあるのは「相続税法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」と、同条第二項中「期限内申告書又は期限後申告書」とあるのは「相続税法第三十一条第二項の規定による修正申告書」と、同法第六十五条第一項、第三項第二号及び第五項第二号（過少申告加算税）中「期限内申告書」とあるのは「相続税法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」とする。
  <sup>art-50/par-2/item-2 · https://japanlaw.org/en/inheritance-tax-act/art-50/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-50/par-2/item-2</sup>
  with regard to that amended return that has been filed after the deadline for filing prescribed in Article 31, paragraph (2) and that reassessment, in the provisions of Chapters II through VII (Determination of the Obligation to Pay National Tax, etc.) of the Act on General Rules for National Taxes, the phrases "statutory tax return due date" and "statutory payment due date" are deemed to be replaced with "the deadline for filing the amended return prescribed in Article 31, paragraph (2) of the Inheritance Tax Act"; in Article 61, paragraph (1), item (i) (Special Provisions for Base Period for Calculation of Amount of Delinquent Tax) of that Act, the phrase "return filed by the due date" is deemed to be replaced with "return under Article 27 or Article 29 of the Inheritance Tax Act, or return filed after the deadline pertaining to those returns"; in paragraph (2) of that Article, the phrase "return filed by the due date or return filed after the deadline" is deemed to be replaced with "amended return under Article 31, paragraph (2) of the Inheritance Tax Act"; and in Article 65, paragraph (1), paragraph (3), item (ii) and paragraph (5), item (ii) (Penalty Tax for Understatement) of that Act, the phrase "return filed by the due date" is deemed to be replaced with "return under Article 27 or Article 29 of the Inheritance Tax Act, or return filed after the deadline pertaining to those returns".
  <sup>machine translation, not official</sup>

  **三**  国税通則法第六十一条第一項第二号及び第六十六条（無申告加算税）の規定は、前号に規定する修正申告書及び更正（第三十一条第一項に規定する決定を受けた場合における当該修正申告書及び更正を除く。）には、適用しない。
  <sup>art-50/par-2/item-3 · https://japanlaw.org/en/inheritance-tax-act/art-50/par-2/item-3 · https://japanlaw.org/l/325AC0000000073/art-50/par-2/item-3</sup>
  the provisions of Article 61, paragraph (1), item (ii) and Article 66 (Penalty Tax for Failure to File) of the Act on General Rules for National Taxes do not apply to the amended return and reassessment prescribed in the preceding item (excluding that amended return and reassessment in the case where a determination prescribed in Article 31, paragraph (1) has been received).
  <sup>machine translation, not official</sup>

### 第五十一条（延滞税の特則） — Special Provisions on Delinquent Tax
<sup>caption: machine translation, not official</sup>
<sup>art-51 · https://japanlaw.org/en/inheritance-tax-act/art-51 · https://japanlaw.org/l/325AC0000000073/art-51</sup>

**第一項**  延納の許可があつた場合における相続税及び贈与税に係る延滞税については、その相続税額又は贈与税額のうち当該延納の許可を受けたものとその他のものとに区分し、さらに当該延納の許可を受けたものを各分納税額ごとに区分して、それぞれの税額ごとに国税通則法の延滞税に関する規定を適用する。この場合においては、当該延納の許可を受けた税額のうちに同法第三十五条第二項（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ものがあるときは、当該納付すべき税額に係る延滞税のうち第三十三条の規定による納期限の翌日から同項の規定による納期限又は納付すべき日までの期間に対応するものとその他のものとに区分し、さらに当該その他のものについては各分納税額ごとに区分するものとする。
<sup>art-51/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-51/par-1 · https://japanlaw.org/l/325AC0000000073/art-51/par-1</sup>
With regard to delinquent tax relating to inheritance tax and gift tax in the case where permission to defer payment has been granted, the provisions of the Act on General Rules for National Taxes on delinquent tax are applied to each amount of tax, dividing the amount of inheritance tax or amount of gift tax into the portion for which that permission to defer payment was received and the other portion, and further dividing the portion for which that permission was received into each installment payment. In this case, where part of the amount of tax for which that permission to defer payment was received is to be paid pursuant to the provisions of Article 35, paragraph (2) (Payment of National Tax using the Self-Assessment System) of that Act, the delinquent tax relating to the amount of tax to be so paid is to be divided into the portion corresponding to the period from the day following the due date for payment under the provisions of Article 33 until the due date for payment or the date on which payment is to be made under the provisions of that paragraph and the other portion, and the other portion is to be further divided into each installment payment.
<sup>machine translation, not official</sup>

**第二項**  次の各号に掲げる相続税額については、当該各号に定める期間は、国税通則法第六十条第二項（延滞税）の規定による延滞税の計算の基礎となる期間に算入しない。
<sup>art-51/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-51/par-2 · https://japanlaw.org/l/325AC0000000073/art-51/par-2</sup>
With regard to the amounts of inheritance tax set out in the following items, the periods specified in the relevant items are not included in the period forming the basis for calculating delinquent tax under the provisions of Article 60, paragraph (2) (Delinquent Tax) of the Act on General Rules for National Taxes.
<sup>machine translation, not official</sup>

  **一**  相続又は遺贈により財産を取得した者が、次に掲げる事由による期限後申告書又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　第三十三条の規定による納期限の翌日からこれらの申告書の提出があつた日までの期間
  <sup>art-51/par-2/item-1 · https://japanlaw.org/en/inheritance-tax-act/art-51/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-51/par-2/item-1</sup>
  the amount of inheritance tax to be paid by a person who has acquired property by inheritance or bequest as a result of filing a return filed after the deadline or an amended return due to any of the following causes: the period from the day following the due date for payment under the provisions of Article 33 until the day on which those returns were filed;
  <sup>machine translation, not official</sup>

    **イ**  期限内申告書の提出期限後に、その被相続人から相続又は遺贈（当該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。次号イにおいて同じ。）により財産を取得した他の者が当該被相続人から贈与により取得した財産で相続税額の計算の基礎とされていなかつたものがあることを知つたこと。
    <sup>art-51/par-2/item-1/sub-1 · https://japanlaw.org/en/inheritance-tax-act/art-51/par-2/item-1/sub-1 · https://japanlaw.org/l/325AC0000000073/art-51/par-2/item-1/sub-1</sup>
    the fact that, after the deadline for filing the return filed by the due date, that person came to know that there was property acquired by gift from the decedent, which had not been made the basis for calculating the amount of inheritance tax, by another person who acquired property from that decedent by inheritance or bequest (including a gift relating to property acquired by gift from that decedent that is subject to the application of the provisions of Article 21-9, paragraph (3); the same applies in item (ii), (a));
    <sup>machine translation, not official</sup>

    **ロ**  期限内申告書の提出期限後に支給が確定した第三条第一項第二号に掲げる給与の支給を受けたこと。
    <sup>art-51/par-2/item-1/sub-2 · https://japanlaw.org/en/inheritance-tax-act/art-51/par-2/item-1/sub-2 · https://japanlaw.org/l/325AC0000000073/art-51/par-2/item-1/sub-2</sup>
    the fact that the person received payment of the payment set out in Article 3, paragraph (1), item (ii), the payment of which was finalized after the deadline for filing the return filed by the due date;
    <sup>machine translation, not official</sup>

    **ハ**  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。
    <sup>art-51/par-2/item-1/sub-3 · https://japanlaw.org/en/inheritance-tax-act/art-51/par-2/item-1/sub-3 · https://japanlaw.org/l/325AC0000000073/art-51/par-2/item-1/sub-3</sup>
    the occurrence of a cause prescribed in Article 32, paragraph (1), items (i) through (vi).
    <sup>machine translation, not official</sup>

  **二**  相続又は遺贈により財産を取得した者について、次に掲げる事由により更正又は決定があつた場合における当該更正又は決定により納付すべき相続税額　第三十三条の規定による納期限の翌日から当該更正又は決定に係る国税通則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又は決定通知書を発した日（ハに掲げる事由による更正又は決定の場合にあつては、これらの通知書を発した日と当該事由の生じた日の翌日から起算して四月を経過する日とのいずれか早い日。第五十二条第一項第一号及び第五十三条第一項において同じ。）までの期間
  <sup>art-51/par-2/item-2 · https://japanlaw.org/en/inheritance-tax-act/art-51/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-51/par-2/item-2</sup>
  the amount of inheritance tax to be paid pursuant to a reassessment or determination, in the case where a reassessment or determination has been made for a person who has acquired property by inheritance or bequest due to any of the following causes: the period from the day following the due date for payment under the provisions of Article 33 until 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 the Act on General Rules for National Taxes relating to that reassessment or determination was issued (in the case of a reassessment or determination due to the cause set out in (c), the earlier of the day on which those written notices were issued and the day on which four months have passed counting from the day following the day on which that cause arose; the same applies in Article 52, paragraph (1), item (i) and Article 53, paragraph (1));
  <sup>machine translation, not official</sup>

    **イ**  その被相続人から相続又は遺贈により財産を取得した他の者が当該被相続人から贈与により取得した財産で相続税額の計算の基礎とされていないものがあつたこと。
    <sup>art-51/par-2/item-2/sub-1 · https://japanlaw.org/en/inheritance-tax-act/art-51/par-2/item-2/sub-1 · https://japanlaw.org/l/325AC0000000073/art-51/par-2/item-2/sub-1</sup>
    the fact that there was property acquired by gift from the decedent, which had not been made the basis for calculating the amount of inheritance tax, by another person who acquired property from that decedent by inheritance or bequest;
    <sup>machine translation, not official</sup>

    **ロ**  期限内申告書の提出期限後に支給が確定した第三条第一項第二号に掲げる給与の支給を受けたこと。
    <sup>art-51/par-2/item-2/sub-2 · https://japanlaw.org/en/inheritance-tax-act/art-51/par-2/item-2/sub-2 · https://japanlaw.org/l/325AC0000000073/art-51/par-2/item-2/sub-2</sup>
    the fact that the person received payment of the payment set out in Article 3, paragraph (1), item (ii), the payment of which was finalized after the deadline for filing the return filed by the due date;
    <sup>machine translation, not official</sup>

    **ハ**  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。
    <sup>art-51/par-2/item-2/sub-3 · https://japanlaw.org/en/inheritance-tax-act/art-51/par-2/item-2/sub-3 · https://japanlaw.org/l/325AC0000000073/art-51/par-2/item-2/sub-3</sup>
    the occurrence of a cause prescribed in Article 32, paragraph (1), items (i) through (vi).
    <sup>machine translation, not official</sup>

  **三**  第三十九条第二十二項の規定の適用を受けた同条第一項の延納の許可の申請をした者が当該申請を取り下げた場合におけるその取り下げられた申請に係る相続税額　同条第二十二項第一号の規定により読み替えて適用する同条第八項ただし書に規定する災害等延長期間又は同条第二十二項第二号に規定する政令で定める期間
  <sup>art-51/par-2/item-3 · https://japanlaw.org/en/inheritance-tax-act/art-51/par-2/item-3 · https://japanlaw.org/l/325AC0000000073/art-51/par-2/item-3</sup>
  in the case where a person who made an application for permission to defer payment under Article 39, paragraph (1), to whom Article 39, paragraph (22) applied, has withdrawn that application, the amount of inheritance tax relating to the withdrawn application: the period of extension for a disaster or other unavoidable reason prescribed in the proviso to paragraph (8) of that Article as applied with replacement of terms pursuant to paragraph (22), item (i) of that Article, or the period specified by Cabinet Order prescribed in paragraph (22), item (ii) of that Article;
  <sup>machine translation, not official</sup>

  **四**  第四十二条第二十八項の規定の適用を受けた同条第一項の物納の許可の申請をした者が当該申請を取り下げた場合におけるその取り下げられた申請に係る相続税額　同条第二十八項第一号の規定により読み替えて適用する同条第六項ただし書に規定する災害等延長期間又は同条第二十八項第二号に規定する政令で定める期間
  <sup>art-51/par-2/item-4 · https://japanlaw.org/en/inheritance-tax-act/art-51/par-2/item-4 · https://japanlaw.org/l/325AC0000000073/art-51/par-2/item-4</sup>
  in the case where a person who made an application for permission for payment in kind under Article 42, paragraph (1), to whom Article 42, paragraph (28) applied, has withdrawn that application, the amount of inheritance tax relating to the withdrawn application: the period of extension for a disaster or other unavoidable reason prescribed in the proviso to paragraph (6) of that Article as applied with replacement of terms pursuant to paragraph (28), item (i) of that Article, or the period specified by Cabinet Order prescribed in paragraph (28), item (ii) of that Article.
  <sup>machine translation, not official</sup>

**第三項**  次の各号に掲げる贈与税額については、当該各号に定める期間は、国税通則法第六十条第二項の規定による延滞税の計算の基礎となる期間に算入しない。
<sup>art-51/par-3 · https://japanlaw.org/en/inheritance-tax-act/art-51/par-3 · https://japanlaw.org/l/325AC0000000073/art-51/par-3</sup>
With regard to the amounts of gift tax set out in the following items, the periods specified in the relevant items are not included in the period forming the basis for calculating delinquent tax under the provisions of Article 60, paragraph (2) of the Act on General Rules for National Taxes.
<sup>machine translation, not official</sup>

  **一**  第二十一条の二第四項の規定の適用を受けていた者が、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期限後申告書又は修正申告書を提出したことにより納付すべき贈与税額　第三十三条の規定による納期限の翌日からこれらの申告書の提出があつた日までの期間
  <sup>art-51/par-3/item-1 · https://japanlaw.org/en/inheritance-tax-act/art-51/par-3/item-1 · https://japanlaw.org/l/325AC0000000073/art-51/par-3/item-1</sup>
  the amount of gift tax to be paid by a person who had been subject to the application of the provisions of Article 21-2, paragraph (4) as a result of filing a return filed after the deadline or an amended return because, due to the occurrence of a cause prescribed in Article 32, paragraph (1), items (i) through (vi), the person has come not to acquire property by inheritance or bequest: the period from the day following the due date for payment under the provisions of Article 33 until the day on which those returns were filed;
  <sup>machine translation, not official</sup>

  **二**  第二十一条の二第四項の規定の適用を受けていた者について、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更正又は決定があつた場合における当該更正又は決定により納付すべき贈与税額　第三十三条の規定による納期限の翌日から当該更正又は決定に係る国税通則法第二十八条第一項に規定する更正通知書又は決定通知書を発した日と当該事由の生じた日の翌日から起算して四月を経過する日とのいずれか早い日までの期間
  <sup>art-51/par-3/item-2 · https://japanlaw.org/en/inheritance-tax-act/art-51/par-3/item-2 · https://japanlaw.org/l/325AC0000000073/art-51/par-3/item-2</sup>
  the amount of gift tax to be paid pursuant to a reassessment or determination, in the case where a reassessment or determination has been made for a person who had been subject to the application of the provisions of Article 21-2, paragraph (4) because, due to the occurrence of a cause prescribed in Article 32, paragraph (1), items (i) through (vi), the person has come not to acquire property by inheritance or bequest: the period from the day following the due date for payment under the provisions of Article 33 until the earlier of the day on which the written notice of reassessment or written notice of determination prescribed in Article 28, paragraph (1) of the Act on General Rules for National Taxes relating to that reassessment or determination was issued and the day on which four months have passed counting from the day following the day on which that cause arose;
  <sup>machine translation, not official</sup>

  **三**  第三十九条第二十九項において準用する同条第二十二項の規定の適用を受けた同条第一項の延納の許可の申請をした者が当該申請を取り下げた場合におけるその取り下げられた申請に係る贈与税額　同条第二十九項において準用する同条第二十二項第一号の規定により読み替えて適用する同条第八項ただし書に規定する災害等延長期間又は同条第二十二項第二号に規定する政令で定める期間
  <sup>art-51/par-3/item-3 · https://japanlaw.org/en/inheritance-tax-act/art-51/par-3/item-3 · https://japanlaw.org/l/325AC0000000073/art-51/par-3/item-3</sup>
  in the case where a person who made an application for permission to defer payment under Article 39, paragraph (1), to whom Article 39, paragraph (22) as applied mutatis mutandis pursuant to paragraph (29) of that Article applied, has withdrawn that application, the amount of gift tax relating to the withdrawn application: the period of extension for a disaster or other unavoidable reason prescribed in the proviso to paragraph (8) of that Article as applied with replacement of terms pursuant to paragraph (22), item (i) of that Article as applied mutatis mutandis pursuant to paragraph (29) of that Article, or the period specified by Cabinet Order prescribed in paragraph (22), item (ii) of that Article.
  <sup>machine translation, not official</sup>

**第四項**  国税通則法第三十五条第二項の規定により納付すべき相続税額又は贈与税額につき延納の許可を受けた者は、当該延納税額に係る延滞税で第三十三条の規定による納期限の翌日から同項の規定による納期限又は納付すべき日までの期間に対応するものを、当該延納に係る第一回に納付すべき分納税額に併せて納付しなければならない。
<sup>art-51/par-4 · https://japanlaw.org/en/inheritance-tax-act/art-51/par-4 · https://japanlaw.org/l/325AC0000000073/art-51/par-4</sup>
A person who has received permission to defer payment with respect to the amount of inheritance tax or amount of gift tax to be paid pursuant to the provisions of Article 35, paragraph (2) of the Act on General Rules for National Taxes must pay, together with the installment payment to be paid for the first time relating to that deferment, the delinquent tax relating to that amount subject to deferment that corresponds to the period from the day following the due date for payment under the provisions of Article 33 until the due date for payment or the date on which payment is to be made under the provisions of that paragraph.
<sup>machine translation, not official</sup>

### 第五十一条の二
<sup>art-51-2 · https://japanlaw.org/en/inheritance-tax-act/art-51-2 · https://japanlaw.org/l/325AC0000000073/art-51-2</sup>

**第一項**  連帯納付義務者が第三十四条第一項本文の規定により相続税を納付する場合における当該相続税に併せて納付すべき延滞税については、当該連帯納付義務者がその延滞税の負担を不当に減少させる行為をした場合を除き、次に定めるところによる。
<sup>art-51-2/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-51-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-51-2/par-1</sup>
With regard to delinquent tax to be paid together with inheritance tax in the case where a person jointly liable for payment pays that inheritance tax pursuant to the provisions of the main clause of Article 34, paragraph (1), the following provisions apply, except in the case where that person jointly liable for payment has committed an act that unjustly reduces the burden of that delinquent tax:
<sup>machine translation, not official</sup>

  **一**  連帯納付義務者は、納付基準日（第三十四条第六項の納付通知書が発せられた日の翌日から二月を経過する日又は同条第八項の督促に係る督促状が発せられた日のいずれか早い日をいう。以下この項において同じ。）までに同条第一項本文の規定により相続税を納付する場合には、当該相続税の第三十三条の規定による納期限の翌日から納付基準日又は当該相続税を完納する日のいずれか早い日までの期間（次条第四項又は第五十三条の規定により利子税を納付すべき期間を除く。）に対応する部分の延滞税に代え、当該期間に対応する部分の利子税を併せて納付しなければならない。
  <sup>art-51-2/par-1/item-1 · https://japanlaw.org/en/inheritance-tax-act/art-51-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-51-2/par-1/item-1</sup>
  in the case where a person jointly liable for payment pays inheritance tax pursuant to the provisions of the main clause of Article 34, paragraph (1) by the payment reference date (meaning the earlier of the day on which two months have passed from the day following the day on which the written payment notice referred to in Article 34, paragraph (6) was issued and the day on which the written demand relating to the demand referred to in paragraph (8) of that Article was issued; the same applies hereinafter in this paragraph), the person jointly liable for payment must pay, in place of delinquent tax for the portion corresponding to the period from the day following the due date for payment of that inheritance tax under the provisions of Article 33 until the earlier of the payment reference date and the day on which that inheritance tax is paid in full (excluding the period for which interest tax is to be paid pursuant to the provisions of paragraph (4) of the following Article or Article 53), interest tax for the portion corresponding to that period, together with that inheritance tax;
  <sup>machine translation, not official</sup>

  **二**  前号の規定により納付すべき利子税の額は、納税義務者の未納の相続税額を基礎とし、同号の期間に、年七・三パーセントの割合を乗じて算出した金額とする。
  <sup>art-51-2/par-1/item-2 · https://japanlaw.org/en/inheritance-tax-act/art-51-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-51-2/par-1/item-2</sup>
  the amount of interest tax to be paid pursuant to the provisions of the preceding item is the amount calculated by multiplying the unpaid amount of inheritance tax of the person liable for tax as the basis by a rate of 7.3 percent per annum for the period referred to in that item;
  <sup>machine translation, not official</sup>

  **三**  連帯納付義務者は、納付基準日後に第三十四条第一項本文の規定により相続税を納付する場合には、第一号の規定による利子税に加え、納税義務者の未納の相続税額を基礎とし、当該納付基準日の翌日から当該相続税を完納する日までの期間に応じ、年十四・六パーセント（当該納付基準日の翌日から二月を経過する日までの期間については、年七・三パーセント）の割合を乗じて算出した金額に相当する延滞税を併せて納付しなければならない。
  <sup>art-51-2/par-1/item-3 · https://japanlaw.org/en/inheritance-tax-act/art-51-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-51-2/par-1/item-3</sup>
  in the case where a person jointly liable for payment pays inheritance tax pursuant to the provisions of the main clause of Article 34, paragraph (1) after the payment reference date, the person jointly liable for payment must pay, in addition to the interest tax under the provisions of item (i), delinquent tax equivalent to the amount calculated by multiplying the unpaid amount of inheritance tax of the person liable for tax as the basis by a rate of 14.6 percent per annum (7.3 percent per annum for the period until the day on which two months have passed from the day following that payment reference date) according to the period from the day following that payment reference date until the day on which that inheritance tax is paid in full.
  <sup>machine translation, not official</sup>

**第二項**  連帯納付義務者が前項第一号の規定による利子税又は同項第三号の規定による延滞税を納付した場合には、納税義務者の相続税に係る延滞税の額のうち当該連帯納付義務者が納付した当該利子税又は延滞税の額に相当する額については、その納付があつたものとみなす。
<sup>art-51-2/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-51-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-51-2/par-2</sup>
In the case where a person jointly liable for payment has paid the interest tax under the provisions of item (i) of the preceding paragraph or the delinquent tax under the provisions of item (iii) of that paragraph, the payment is deemed to have been made for the portion of the amount of delinquent tax relating to the inheritance tax of the person liable for tax that is equivalent to the amount of that interest tax or delinquent tax paid by that person jointly liable for payment.
<sup>machine translation, not official</sup>

**第三項**  連帯納付義務者が第一項の規定により納付する利子税については、国税通則法第六十四条第二項及び第三項（利子税）の規定を準用する。
<sup>art-51-2/par-3 · https://japanlaw.org/en/inheritance-tax-act/art-51-2/par-3 · https://japanlaw.org/l/325AC0000000073/art-51-2/par-3</sup>
The provisions of Article 64, paragraphs (2) and (3) (Interest Tax) of the Act on General Rules for National Taxes apply mutatis mutandis to the interest tax that a person jointly liable for payment pays pursuant to the provisions of paragraph (1).
<sup>machine translation, not official</sup>

### 第五十二条（延納等に係る利子税） — Interest Tax on Deferment of Payment, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-52 · https://japanlaw.org/en/inheritance-tax-act/art-52 · https://japanlaw.org/l/325AC0000000073/art-52</sup>

**第一項**  延納の許可を受けた者は、次の各号のいずれかに該当する場合においては、分納税額に併せて当該各号に掲げる利子税を納付しなければならない。
<sup>art-52/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-52/par-1 · https://japanlaw.org/l/325AC0000000073/art-52/par-1</sup>
A person who has received permission to defer payment must, in the case of falling under any of the following items, pay, together with the installment payment, the interest tax set out in the relevant item.
<sup>machine translation, not official</sup>

  **一**  第一回に納付すべき分納税額を納付する場合においては、当該延納税額を基礎とし、当該延納の許可を受けた相続税額又は贈与税額の第三十三条又は国税通則法第三十五条第二項（申告納税方式による国税等の納付）の規定による納期限又は納付すべき日（第五十一条第二項第一号の規定に該当する場合には同号に規定する期限後申告書又は修正申告書を提出した日とし、同項第二号の規定に該当する場合には同号に規定する更正通知書又は決定通知書を発した日とする。第四項において同じ。）の翌日から当該分納税額の納期限までの期間に応じ、年六・六パーセントの割合（次のイ又はロに掲げる延納相続税額については、それぞれイ又はロに定める割合。次号において「利子税の割合」という。）を乗じて算出した金額に相当する利子税
  <sup>art-52/par-1/item-1 · https://japanlaw.org/en/inheritance-tax-act/art-52/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-52/par-1/item-1</sup>
  in the case of paying the installment payment to be paid for the first time: interest tax equivalent to the amount calculated by multiplying the amount subject to deferment as the basis by a rate of 6.6 percent per annum (for the deferred inheritance tax amount set out in (a) or (b) below, the rate specified in (a) or (b) respectively; referred to as the "interest tax rate" in the following item) according to the period from the day following the due date for payment or the date on which payment is to be made under the provisions of Article 33 of this Act or Article 35, paragraph (2) (Payment of National Tax using the Self-Assessment System) of the Act on General Rules for National Taxes for the amount of inheritance tax or amount of gift tax for which that permission to defer payment was received (in the case of falling under Article 51, paragraph (2), item (i), the day on which the return filed after the deadline or the amended return prescribed in that item was filed, and in the case of falling under item (ii) of that paragraph, the day on which the written notice of reassessment or written notice of determination prescribed in that item was issued; the same applies in paragraph (4)) until the due date for payment of that installment payment;
  <sup>machine translation, not official</sup>

    **イ**  課税相続財産の価額のうちに不動産等の価額が占める割合（以下この号において「不動産等の割合」という。）が十分の五以上である場合における延納相続税額　不動産等に係る延納相続税額については年五・四パーセント、動産等に係る延納相続税額については年六パーセントの割合
    <sup>art-52/par-1/item-1/sub-1 · https://japanlaw.org/en/inheritance-tax-act/art-52/par-1/item-1/sub-1 · https://japanlaw.org/l/325AC0000000073/art-52/par-1/item-1/sub-1</sup>
    in the case where the ratio that the value of real property, etc. accounts for in the value of taxable inherited property (hereinafter referred to in this item as the "ratio of real property, etc.") is 50 percent or more, for the deferred inheritance tax amount: a rate of 5.4 percent per annum for the deferred inheritance tax amount attributable to real property, etc., and a rate of 6 percent per annum for the deferred inheritance tax amount attributable to movables, etc.;
    <sup>machine translation, not official</sup>

    **ロ**  不動産等の割合が十分の五未満であり、かつ、課税相続財産の価額のうちに立木の価額が占める割合が政令で定める割合を超える場合における延納相続税額のうち当該立木の価額に対応するものとして政令で定める部分の税額　年五・四パーセントの割合
    <sup>art-52/par-1/item-1/sub-2 · https://japanlaw.org/en/inheritance-tax-act/art-52/par-1/item-1/sub-2 · https://japanlaw.org/l/325AC0000000073/art-52/par-1/item-1/sub-2</sup>
    in the case where the ratio of real property, etc. is less than 50 percent and the ratio that the value of standing trees accounts for in the value of taxable inherited property exceeds the ratio specified by Cabinet Order, of the deferred inheritance tax amount, the amount of tax for the portion specified by Cabinet Order as corresponding to the value of those standing trees: a rate of 5.4 percent per annum.
    <sup>machine translation, not official</sup>

  **二**  第二回以後に納付すべき分納税額を納付する場合においては、当該延納税額から前回までの分納税額の合計額を控除した残額を基礎とし、前回の分納税額の納期限の翌日からその回の分納税額の納期限までの期間に応じ、利子税の割合を乗じて算出した金額に相当する利子税
  <sup>art-52/par-1/item-2 · https://japanlaw.org/en/inheritance-tax-act/art-52/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-52/par-1/item-2</sup>
  in the case of paying an installment payment to be paid for the second time or thereafter: interest tax in an amount equivalent to the amount calculated by multiplying the interest tax rate, on the basis of the balance obtained by deducting from the amount subject to deferment the total of the installment payments up to the previous time, according to the period from the day following the due date for payment of the previous installment payment to the due date for payment of that installment payment.
  <sup>machine translation, not official</sup>

**第二項**  延納の許可を受けた者が第三十九条第三十二項又は第四十条第二項（第四十四条第二項又は第四十七条第十一項において準用する場合を含む。）の規定による延納の許可の取消しを受けた場合においては、その者については、その取消しがあつた時以後に納付すべきであつた分納税額の合計額をその取消しがあつた時に納期限が到来した分納税額とみなして、前項の規定を適用する。
<sup>art-52/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-52/par-2 · https://japanlaw.org/l/325AC0000000073/art-52/par-2</sup>
In the case where a person who has received permission to defer payment has had that permission to defer payment revoked pursuant to the provisions of Article 39, paragraph (32) or Article 40, paragraph (2) (including where applied mutatis mutandis pursuant to Article 44, paragraph (2) or Article 47, paragraph (11)), the provisions of the preceding paragraph apply to that person by deeming the total of the installment payments that should have been paid at or after the time of the revocation to be installment payments whose due date for payment arrived at the time of the revocation.
<sup>machine translation, not official</sup>

**第三項**  延納相続税額のうちに、不動産等に係る延納相続税額又は第一項第一号ロに掲げる税額とその他の部分の税額とがある場合において、納付された金額が延納年割額を超え、又はこれに不足するときにおけるその納付された金額の充当の順序その他同項の規定の適用に関し必要な事項は、政令で定める。
<sup>art-52/par-3 · https://japanlaw.org/en/inheritance-tax-act/art-52/par-3 · https://japanlaw.org/l/325AC0000000073/art-52/par-3</sup>
In the case where, within the deferred inheritance tax amount, there are the deferred inheritance tax amount attributable to real property, etc. or the tax amount listed in paragraph (1), item (i), (b), and the tax amount of the remaining portion, and the amount paid exceeds or falls short of the annual installment amount, the order of appropriation of the amount paid and other matters necessary for the application of the provisions of that paragraph are specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第四項**  相続若しくは遺贈又は贈与により財産を取得した者について、第三十九条第二項（同条第二十九項又は第四十四条第二項において準用する場合を含む。以下この項において同じ。）の規定による延納の申請の却下があつた場合又は第三十九条第十二項（同条第二十九項又は第四十四条第二項において準用する場合を含む。以下この項において同じ。）の規定により延納の申請を取り下げたものとみなされる場合には、当該取得した者は、当該申請の却下又は取下げに係る相続税額又は贈与税額の第三十三条又は国税通則法第三十五条第二項の規定による納期限又は納付すべき日の翌日から第三十九条第二項の規定による当該延納の申請の却下があつた日又は同条第十二項の規定により当該延納の取下げがあつたものとみなされる日までの期間（同条第二十二項第一号（同条第二十九項又は第四十四条第二項において準用する場合を含む。）の規定により読み替えて適用する第三十九条第八項ただし書に規定する災害等延長期間又は同条第二十二項第二号（同条第二十九項又は第四十四条第二項において準用する場合を含む。）に規定する政令で定める期間を除く。）につき、当該相続税額又は贈与税額を基礎とし、当該期間に応じ、年七・三パーセントの割合を乗じて算出した金額に相当する利子税を納付しなければならない。
<sup>art-52/par-4 · https://japanlaw.org/en/inheritance-tax-act/art-52/par-4 · https://japanlaw.org/l/325AC0000000073/art-52/par-4</sup>
In the case where, with respect to a person who has acquired property by inheritance, bequest or gift, an application to defer payment has been rejected pursuant to the provisions of Article 39, paragraph (2) (including where applied mutatis mutandis pursuant to paragraph (29) of that Article or Article 44, paragraph (2); the same applies hereinafter in this paragraph) or an application to defer payment is deemed to have been withdrawn pursuant to the provisions of Article 39, paragraph (12) (including where applied mutatis mutandis pursuant to paragraph (29) of that Article or Article 44, paragraph (2); the same applies hereinafter in this paragraph), that person who acquired the property must pay interest tax in an amount equivalent to the amount calculated by multiplying, on the basis of the amount of inheritance tax or amount of gift tax relating to the rejection or withdrawal of the application, a rate of 7.3 percent per year according to the period from the day following the due date for payment or the date on which payment is to be made under the provisions of Article 33 of this Act or Article 35, paragraph (2) of the Act on General Rules for National Taxes of that amount of inheritance tax or amount of gift tax to the day on which the application to defer payment was rejected pursuant to the provisions of Article 39, paragraph (2) or the day on which the application to defer payment is deemed to have been withdrawn pursuant to the provisions of paragraph (12) of that Article (excluding the period of extension for a disaster or other unavoidable reason prescribed in the proviso to Article 39, paragraph (8) as applied by replacing terms pursuant to the provisions of paragraph (22), item (i) of that Article (including where applied mutatis mutandis pursuant to paragraph (29) of that Article or Article 44, paragraph (2)), and the period specified by Cabinet Order prescribed in paragraph (22), item (ii) of that Article (including where applied mutatis mutandis pursuant to paragraph (29) of that Article or Article 44, paragraph (2))).
<sup>machine translation, not official</sup>

**第五項**  第三十九条第二十二項又は第二十四項の規定の適用がある場合において延納の許可が同条第一項の申請書に記載された第一回に納付すべき分納税額の納期限後にされたときは、当該延納の許可を受けた者が当該延納の許可を受けた日までに当該申請書に記載された納期限が到来した分納税額に係る第一項の規定の適用については、当該申請書に記載された第一回に納付すべき分納税額の納期限前に延納の許可があつたものとして計算したところによる。
<sup>art-52/par-5 · https://japanlaw.org/en/inheritance-tax-act/art-52/par-5 · https://japanlaw.org/l/325AC0000000073/art-52/par-5</sup>
In the case where the provisions of Article 39, paragraph (22) or (24) apply, if permission to defer payment was granted after the due date for payment of the installment payment to be paid for the first time stated in the written application under paragraph (1) of that Article, the application of the provisions of paragraph (1) to the installment payment whose due date stated in that written application arrived by the day on which the person who received that permission to defer payment received it is to be calculated as if the permission to defer payment had been granted before the due date for payment of the installment payment to be paid for the first time stated in that written application.
<sup>machine translation, not official</sup>

**第六項**  前各項に定めるもののほか、延納の許可、却下、取下げ又は取消しに係る利子税の額の計算について必要な事項は、政令で定める。
<sup>art-52/par-6 · https://japanlaw.org/en/inheritance-tax-act/art-52/par-6 · https://japanlaw.org/l/325AC0000000073/art-52/par-6</sup>
In addition to what is provided for in the preceding paragraphs, matters necessary for calculating the amount of interest tax relating to permission to defer payment, rejection, withdrawal or revocation are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第五十三条（物納等に係る利子税） — Interest Tax on Payment in Kind, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-53 · https://japanlaw.org/en/inheritance-tax-act/art-53 · https://japanlaw.org/l/325AC0000000073/art-53</sup>

**第一項**  第四十二条第二項（第四十五条第二項において準用する場合を含む。以下この条において同じ。）の規定による物納の許可を受けた者は、当該物納に係る相続税額の第三十三条又は国税通則法第三十五条第二項（申告納税方式による国税等の納付）の規定による納期限又は納付すべき日（第五十一条第二項第一号の規定に該当する場合には同号に規定する期限後申告書又は修正申告書を提出した日とし、同項第二号の規定に該当する場合には同号に規定する更正通知書又は決定通知書を発した日とする。次項において同じ。）の翌日から第四十三条第二項（第四十五条第二項において準用する場合を含む。次項において同じ。）の規定により納付があつたものとされた日までの期間（第四十二条第二十八項第一号の規定により読み替えて適用する同条第六項ただし書に規定する災害等延長期間又は同条第二十八項第二号に規定する政令で定める期間（以下この条において「災害等延長期間等」という。）を除く。）につき、当該相続税額を基礎とし、当該期間に応じ、年七・三パーセントの割合を乗じて算出した金額に相当する利子税を納付しなければならない。
<sup>art-53/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-53/par-1 · https://japanlaw.org/l/325AC0000000073/art-53/par-1</sup>
A person who has received permission for payment in kind pursuant to the provisions of Article 42, paragraph (2) (including where applied mutatis mutandis pursuant to Article 45, paragraph (2); the same applies hereinafter in this Article) must pay interest tax in an amount equivalent to the amount calculated by multiplying, on the basis of the amount of inheritance tax relating to that payment in kind, a rate of 7.3 percent per year according to the period from the day following the due date for payment or the date on which payment is to be made under the provisions of Article 33 of this Act or Article 35, paragraph (2) (Payment of National Tax using the Self-Assessment System) of the Act on General Rules for National Taxes of that amount of inheritance tax (in the case of falling under the provisions of Article 51, paragraph (2), item (i), the day on which the return filed after the deadline or amended return prescribed in that item was filed, and in the case of falling under the provisions of item (ii) of that paragraph, the day on which the written notice of reassessment or written notice of determination prescribed in that item was issued; the same applies in the following paragraph) to the day on which payment is deemed to have been made pursuant to the provisions of Article 43, paragraph (2) (including where applied mutatis mutandis pursuant to Article 45, paragraph (2); the same applies in the following paragraph) (excluding the period of extension for a disaster or other unavoidable reason prescribed in the proviso to Article 42, paragraph (6) as applied by replacing terms pursuant to the provisions of paragraph (28), item (i) of that Article, and the period specified by Cabinet Order prescribed in paragraph (28), item (ii) of that Article (hereinafter in this Article referred to as the "disaster extension period, etc.")).
<sup>machine translation, not official</sup>

**第二項**  前項の場合において、同項に規定する納期限又は納付すべき日の翌日（第四十二条第四項の物納手続関係書類提出期限延長届出書（第四十五条第二項において準用する第四十二条第四項の物納手続関係書類提出期限延長届出書の提出があつた場合には、当該物納手続関係書類提出期限延長届出書。以下この項において「最終物納手続関係書類提出期限延長届出書」という。）の提出があつた場合には、当該最終物納手続関係書類提出期限延長届出書に係る物納手続関係書類の提出期限の翌日）から第四十三条第二項の規定により納付があつたものとされた日までの期間（物納手続関係書類の訂正又は提出を行う期間その他の期間として政令で定める期間を除く。）に対応する部分の利子税は、納付することを要しない。
<sup>art-53/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-53/par-2 · https://japanlaw.org/l/325AC0000000073/art-53/par-2</sup>
In the case referred to in the preceding paragraph, interest tax for the portion corresponding to the period from the day following the due date for payment or the date on which payment is to be made prescribed in that paragraph (where the written notification of extension of the deadline for submitting documents for payment in kind procedures under Article 42, paragraph (4) (where the written notification of extension of the deadline for submitting documents for payment in kind procedures under Article 42, paragraph (4) as applied mutatis mutandis pursuant to Article 45, paragraph (2) has been submitted, that written notification of extension of the deadline for submitting documents for payment in kind procedures; hereinafter in this paragraph referred to as the "final written notification of extension of the deadline for submitting documents for payment in kind procedures") has been submitted, the day following the deadline for filing the documents for payment in kind procedures relating to that final written notification of extension of the deadline for submitting documents for payment in kind procedures) to the day on which payment is deemed to have been made pursuant to the provisions of Article 43, paragraph (2) (excluding the period specified by Cabinet Order as the period for correcting or submitting documents for payment in kind procedures or any other period) is not required to be paid.
<sup>machine translation, not official</sup>

**第三項**  第四十六条第三項の規定による物納の撤回の承認を受けた者は、前二項の規定にかかわらず、その物納の撤回に係る相続税額の納付に併せて、次の各号に掲げる相続税額の区分に応じ、当該各号に定める期間（災害等延長期間等を除く。）につき、次項で定めるところにより計算した金額に相当する利子税を納付しなければならない。
<sup>art-53/par-3 · https://japanlaw.org/en/inheritance-tax-act/art-53/par-3 · https://japanlaw.org/l/325AC0000000073/art-53/par-3</sup>
A person who has received approval of the withdrawal of payment in kind pursuant to the provisions of Article 46, paragraph (3) must, notwithstanding the provisions of the preceding two paragraphs, together with the payment of the amount of inheritance tax relating to that withdrawal of payment in kind, pay interest tax in an amount equivalent to the amount calculated as provided for in the following paragraph for the period specified in the respective items (excluding the disaster extension period, etc.), according to the classification of the amounts of inheritance tax listed in the following items:
<sup>machine translation, not official</sup>

  **一**  第四十六条第十項の規定による通知に係る相続税額　当該相続税額の第三十三条又は国税通則法第三十五条第二項の規定による納期限又は納付すべき日の翌日から当該相続税額を納付した日までの期間
  <sup>art-53/par-3/item-1 · https://japanlaw.org/en/inheritance-tax-act/art-53/par-3/item-1 · https://japanlaw.org/l/325AC0000000073/art-53/par-3/item-1</sup>
  the amount of inheritance tax relating to the notice under the provisions of Article 46, paragraph (10): the period from the day following the due date for payment or the date on which payment is to be made under the provisions of Article 33 of this Act or Article 35, paragraph (2) of the Act on General Rules for National Taxes of that amount of inheritance tax to the day on which that amount of inheritance tax was paid;
  <sup>machine translation, not official</sup>

  **二**  第四十七条第三項の規定による延納の許可を受けた相続税額　イ及びロに掲げる期間
  <sup>art-53/par-3/item-2 · https://japanlaw.org/en/inheritance-tax-act/art-53/par-3/item-2 · https://japanlaw.org/l/325AC0000000073/art-53/par-3/item-2</sup>
  the amount of inheritance tax for which permission to defer payment was received under the provisions of Article 47, paragraph (3): the periods listed in (a) and (b).
  <sup>machine translation, not official</sup>

    **イ**  第四十七条第三項の規定による延納の許可を受けた相続税額の第三十三条又は国税通則法第三十五条第二項の規定による納期限又は納付すべき日の翌日から当該延納の許可を受けた日までの期間
    <sup>art-53/par-3/item-2/sub-1 · https://japanlaw.org/en/inheritance-tax-act/art-53/par-3/item-2/sub-1 · https://japanlaw.org/l/325AC0000000073/art-53/par-3/item-2/sub-1</sup>
    the period from the day following the due date for payment or the date on which payment is to be made under the provisions of Article 33 of this Act or Article 35, paragraph (2) of the Act on General Rules for National Taxes of the amount of inheritance tax for which permission to defer payment was received under the provisions of Article 47, paragraph (3) to the day on which that permission to defer payment was received;
    <sup>machine translation, not official</sup>

    **ロ**  第四十七条第三項の規定による延納の許可を受けた日の翌日から当該延納の許可を受けた相続税額の延納期限（当該期限前に当該相続税額の全部の納付があつた場合には、その納付の日）までの期間
    <sup>art-53/par-3/item-2/sub-2 · https://japanlaw.org/en/inheritance-tax-act/art-53/par-3/item-2/sub-2 · https://japanlaw.org/l/325AC0000000073/art-53/par-3/item-2/sub-2</sup>
    the period from the day following the day on which permission to defer payment was received under the provisions of Article 47, paragraph (3) to the deadline for deferment of the amount of inheritance tax for which that permission to defer payment was received (where the whole of that amount of inheritance tax was paid before that deadline, the day of that payment).
    <sup>machine translation, not official</sup>

**第四項**  前項に規定する金額は、次の各号に掲げる期間（災害等延長期間等を除く。）の区分に応じ、当該各号に定める金額とする。
<sup>art-53/par-4 · https://japanlaw.org/en/inheritance-tax-act/art-53/par-4 · https://japanlaw.org/l/325AC0000000073/art-53/par-4</sup>
The amount prescribed in the preceding paragraph is the amount specified in the respective items according to the classification of the periods listed in the following items (excluding the disaster extension period, etc.):
<sup>machine translation, not official</sup>

  **一**  前項第一号に定める期間　同号に掲げる相続税額を基礎とし、当該相続税額の第三十三条又は国税通則法第三十五条第二項の規定による納期限又は納付すべき日の翌日から当該相続税額を納付した日までの期間に応じ、年七・三パーセントの割合を乗じて算出した金額
  <sup>art-53/par-4/item-1 · https://japanlaw.org/en/inheritance-tax-act/art-53/par-4/item-1 · https://japanlaw.org/l/325AC0000000073/art-53/par-4/item-1</sup>
  the period listed in item (i) of the preceding paragraph: the amount calculated by multiplying, on the basis of the amount of inheritance tax listed in that item, a rate of 7.3 percent per year according to the period from the day following the due date for payment or the date on which payment is to be made under the provisions of Article 33 of this Act or Article 35, paragraph (2) of the Act on General Rules for National Taxes of that amount of inheritance tax to the day on which that amount of inheritance tax was paid;
  <sup>machine translation, not official</sup>

  **二**  前項第二号に定める期間　イ又はロに掲げる期間の区分に応じ、それぞれイ又はロに定める金額
  <sup>art-53/par-4/item-2 · https://japanlaw.org/en/inheritance-tax-act/art-53/par-4/item-2 · https://japanlaw.org/l/325AC0000000073/art-53/par-4/item-2</sup>
  the period listed in item (ii) of the preceding paragraph: the amount specified in (a) or (b), according to the classification of the periods listed in (a) or (b).
  <sup>machine translation, not official</sup>

    **イ**  前項第二号イに掲げる期間　第四十七条第三項の規定による延納の許可を受けた相続税額を基礎とし、当該相続税額の第三十三条又は国税通則法第三十五条第二項の規定による納期限又は納付すべき日の翌日から当該延納の許可を受けた日までの期間に応じ、年七・三パーセントの割合を乗じて算出した金額
    <sup>art-53/par-4/item-2/sub-1 · https://japanlaw.org/en/inheritance-tax-act/art-53/par-4/item-2/sub-1 · https://japanlaw.org/l/325AC0000000073/art-53/par-4/item-2/sub-1</sup>
    the period listed in item (ii), (a) of the preceding paragraph: the amount calculated by multiplying, on the basis of the amount of inheritance tax for which permission to defer payment was received under the provisions of Article 47, paragraph (3), a rate of 7.3 percent per year according to the period from the day following the due date for payment or the date on which payment is to be made under the provisions of Article 33 of this Act or Article 35, paragraph (2) of the Act on General Rules for National Taxes of that amount of inheritance tax to the day on which that permission to defer payment was received;
    <sup>machine translation, not official</sup>

    **ロ**  前項第二号ロに掲げる期間　前条第一項第一号中「又は贈与税額の第三十三条又は国税通則法第三十五条第二項（申告納税方式による国税等の納付）の規定による納期限又は納付すべき日（第五十一条第二項第一号の規定に該当する場合には同号に規定する期限後申告書又は修正申告書を提出した日とし、同項第二号の規定に該当する場合には同号に規定する更正通知書又は決定通知書を発した日とする。第四項において同じ。）」とあるのは、「に係る第四十七条第三項の規定による延納の許可を受けた日」として、同条の規定に準じて算出した金額
    <sup>art-53/par-4/item-2/sub-2 · https://japanlaw.org/en/inheritance-tax-act/art-53/par-4/item-2/sub-2 · https://japanlaw.org/l/325AC0000000073/art-53/par-4/item-2/sub-2</sup>
    the period listed in item (ii), (b) of the preceding paragraph: the amount calculated in accordance with the provisions of the preceding Article, replacing "or of the amount of gift tax, the due date for payment or the date on which payment is to be made under the provisions of Article 33 of this Act or Article 35, paragraph (2) (Payment of National Tax using the Self-Assessment System) of the Act on General Rules for National Taxes (in the case of falling under the provisions of Article 51, paragraph (2), item (i), the day on which the return filed after the deadline or amended return prescribed in that item was filed, and in the case of falling under the provisions of item (ii) of that paragraph, the day on which the written notice of reassessment or written notice of determination prescribed in that item was issued; the same applies in paragraph (4))" in paragraph (1), item (i) of that Article with "relating thereto, the day on which permission to defer payment under the provisions of Article 47, paragraph (3) was received".
    <sup>machine translation, not official</sup>

**第五項**  第三項の場合において、第四十三条第二項（第四十五条第二項において準用する場合を含む。）の規定により相続税の納付があつたものとされた日後に当該相続税に係る物納の撤回の承認があつたときは、同日の翌日からその物納の撤回の承認があつた日までの期間に対応する部分の利子税は、納付することを要しないものとし、当該承認に係る不動産につき当該期間内に国が取得すべき賃貸料その他の使用料は、返還することを要しないものとする。
<sup>art-53/par-5 · https://japanlaw.org/en/inheritance-tax-act/art-53/par-5 · https://japanlaw.org/l/325AC0000000073/art-53/par-5</sup>
In the case referred to in paragraph (3), if approval of the withdrawal of payment in kind relating to inheritance tax is given after the day on which payment of that inheritance tax was deemed to have been made pursuant to the provisions of Article 43, paragraph (2) (including where applied mutatis mutandis pursuant to Article 45, paragraph (2)), the interest tax for the portion corresponding to the period from the day following that day to the day on which the approval of the withdrawal of payment in kind was given is not required to be paid, and rent and other usage fees that the State is to acquire within that period for the real property relating to that approval are not required to be returned.
<sup>machine translation, not official</sup>

**第六項**  相続又は遺贈により財産を取得した者について、第四十二条第二項の規定による物納の申請の却下があつた場合（当該物納に係る相続税について第四十四条第二項において準用する第三十九条第一項の規定による延納の申請をした場合を除く。）又は第四十二条第十項（第四十五条第二項において準用する場合を含む。以下この項において同じ。）の規定により物納の申請を取り下げたものとみなされる場合には、当該取得した者は、当該申請の却下又は取下げに係る相続税額の第三十三条又は国税通則法第三十五条第二項の規定による納期限又は納付すべき日の翌日から第四十二条第二項の規定による当該物納の申請の却下があつた日又は同条第十項の規定により物納の申請を取り下げたものとみなされる日（第四十五条第二項において準用する第四十二条第二項又は第十項の規定の適用がある場合には、これらの規定による却下があつた日又は取り下げたものとみなされる日）までの期間（災害等延長期間等を除く。）につき、当該相続税額を基礎とし、当該期間に応じ、年七・三パーセントの割合を乗じて算出した金額に相当する利子税を納付しなければならない。
<sup>art-53/par-6 · https://japanlaw.org/en/inheritance-tax-act/art-53/par-6 · https://japanlaw.org/l/325AC0000000073/art-53/par-6</sup>
In the case where, with respect to a person who has acquired property by inheritance or bequest, an application for payment in kind has been rejected pursuant to the provisions of Article 42, paragraph (2) (excluding the case where an application to defer payment has been made, under the provisions of Article 39, paragraph (1) as applied mutatis mutandis pursuant to Article 44, paragraph (2), with respect to the inheritance tax relating to that payment in kind) or an application for payment in kind is deemed to have been withdrawn pursuant to the provisions of Article 42, paragraph (10) (including where applied mutatis mutandis pursuant to Article 45, paragraph (2); the same applies hereinafter in this paragraph), that person who acquired the property must pay interest tax in an amount equivalent to the amount calculated by multiplying, on the basis of the amount of inheritance tax relating to the rejection or withdrawal of the application, a rate of 7.3 percent per year according to the period (excluding the disaster extension period, etc.) from the day following the due date for payment or the date on which payment is to be made under the provisions of Article 33 of this Act or Article 35, paragraph (2) of the Act on General Rules for National Taxes of that amount of inheritance tax to the day on which the application for payment in kind was rejected pursuant to the provisions of Article 42, paragraph (2) or the day on which the application for payment in kind is deemed to have been withdrawn pursuant to the provisions of paragraph (10) of that Article (where the provisions of Article 42, paragraph (2) or (10) as applied mutatis mutandis pursuant to Article 45, paragraph (2) apply, the day on which the rejection was made or the application is deemed to have been withdrawn pursuant to those provisions).
<sup>machine translation, not official</sup>

**第七項**  第四十八条第二項（第四十八条の二第六項において準用する場合を含む。）の規定により物納の許可の取消しを受けた者は、第一項及び第二項の規定にかかわらず、当該取消しに係る相続税額の第三十三条又は国税通則法第三十五条第二項の規定による納期限又は納付すべき日（第四十八条の二第六項において準用する第四十八条第二項の規定により物納の許可の取消しがあつた場合には、第四十八条の二第六項において準用する第四十三条第二項の規定により納付があつたものとされた日）の翌日から当該取消しのあつた日までの期間（災害等延長期間等を除く。以下この項において同じ。）につき、当該相続税額を基礎とし、当該期間に応じ、年七・三パーセントの割合を乗じて算出した金額に相当する利子税を納付しなければならない。この場合において、当該取消しに係る物納財産につき当該物納財産に係る第四十三条第二項（第四十五条第二項において準用する場合を含む。）の規定により納付があつたものとされた日の翌日から当該取消しのあつた日までの期間内に国が取得した、又は取得すべき賃貸料その他の利益に相当する金額（国が当該物納財産につき有益費を支出した場合には、当該有益費の額に相当する金額を控除した金額）を返還するものとする。
<sup>art-53/par-7 · https://japanlaw.org/en/inheritance-tax-act/art-53/par-7 · https://japanlaw.org/l/325AC0000000073/art-53/par-7</sup>
A person who has had permission for payment in kind revoked pursuant to the provisions of Article 48, paragraph (2) (including where applied mutatis mutandis pursuant to Article 48-2, paragraph (6)) must, notwithstanding the provisions of paragraphs (1) and (2), pay interest tax in an amount equivalent to the amount calculated by multiplying, on the basis of the amount of inheritance tax relating to that revocation, a rate of 7.3 percent per year according to the period (excluding the disaster extension period, etc.; the same applies hereinafter in this paragraph) from the day following the due date for payment or the date on which payment is to be made under the provisions of Article 33 of this Act or Article 35, paragraph (2) of the Act on General Rules for National Taxes of that amount of inheritance tax (where permission for payment in kind has been revoked pursuant to the provisions of Article 48, paragraph (2) as applied mutatis mutandis pursuant to Article 48-2, paragraph (6), the day on which payment was deemed to have been made pursuant to the provisions of Article 43, paragraph (2) as applied mutatis mutandis pursuant to Article 48-2, paragraph (6)) to the day of that revocation. In this case, the amount equivalent to the rent and other benefits that the State has acquired or is to acquire for the property for payment in kind relating to that revocation within the period from the day following the day on which payment was deemed to have been made for that property for payment in kind pursuant to the provisions of Article 43, paragraph (2) (including where applied mutatis mutandis pursuant to Article 45, paragraph (2)) to the day of that revocation (where the State has spent beneficial expenses on that property for payment in kind, the amount remaining after deducting the amount equivalent to those beneficial expenses) is to be returned.
<sup>machine translation, not official</sup>

**第八項**  前各項に定めるもののほか、物納の許可、却下、取下げ、撤回又は取消しに係る利子税の額の計算について必要な事項は、政令で定める。
<sup>art-53/par-8 · https://japanlaw.org/en/inheritance-tax-act/art-53/par-8 · https://japanlaw.org/l/325AC0000000073/art-53/par-8</sup>
In addition to what is provided for in the preceding paragraphs, matters necessary for calculating the amount of interest tax relating to permission for payment in kind, rejection, withdrawal of an application, withdrawal of payment in kind or revocation are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第五十四条  〔削除 / repealed〕
<sup>art-54 · https://japanlaw.org/en/inheritance-tax-act/art-54 · https://japanlaw.org/l/325AC0000000073/art-54</sup>

**第一項**  削除
<sup>art-54/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-54/par-1 · https://japanlaw.org/l/325AC0000000073/art-54/par-1</sup>
<sup>no English for this paragraph</sup>

### 第五十五条（未分割遺産に対する課税） — Taxation on Undivided Estate
<sup>caption: machine translation, not official</sup>
<sup>art-55 · https://japanlaw.org/en/inheritance-tax-act/art-55 · https://japanlaw.org/l/325AC0000000073/art-55</sup>

**第一項**  相続若しくは包括遺贈により取得した財産に係る相続税について申告書を提出する場合又は当該財産に係る相続税について更正若しくは決定をする場合において、当該相続又は包括遺贈により取得した財産の全部又は一部が共同相続人又は包括受遺者によつてまだ分割されていないときは、その分割されていない財産については、各共同相続人又は包括受遺者が民法（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当該財産を取得したものとしてその課税価格を計算するものとする。ただし、その後において当該財産の分割があり、当該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場合においては、当該分割により取得した財産に係る課税価格を基礎として、納税義務者において申告書を提出し、若しくは第三十二条第一項に規定する更正の請求をし、又は税務署長において更正若しくは決定をすることを妨げない。
<sup>art-55/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-55/par-1 · https://japanlaw.org/l/325AC0000000073/art-55/par-1</sup>
In the case where a return is filed concerning inheritance tax on property acquired by inheritance or universal legacy, or in the case where reassessment or determination is made concerning inheritance tax on that property, if all or part of the property acquired by that inheritance or universal legacy has not yet been divided by the co-heirs or universal legatees, the taxable value for the property that has not been divided is to be calculated on the assumption that each co-heir or universal legatee has acquired that property 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; provided, however, that if the property is subsequently divided and the taxable value relating to the property acquired by the co-heir or universal legatee through that division comes to differ from the taxable value calculated in accordance with that share of inheritance or proportion of universal legacy, this does not preclude the person liable for tax from filing a return or making a request for reassessment prescribed in Article 32, paragraph (1), or the district director from making reassessment or determination, on the basis of the taxable value relating to the property acquired through that division.
<sup>machine translation, not official</sup>

### 第五十六条から第五十七条まで  〔削除 / repealed〕
<sup>art-56-to-57 · https://japanlaw.org/en/inheritance-tax-act/art-56-to-57 · https://japanlaw.org/l/325AC0000000073/art-56-to-57</sup>

**第一項**  削除
<sup>art-56-to-57/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-56-to-57/par-1 · https://japanlaw.org/l/325AC0000000073/art-56-to-57/par-1</sup>
<sup>no English for this paragraph</sup>

### 第五十八条（法務大臣等の通知） — Notification by the Minister of Justice, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-58 · https://japanlaw.org/en/inheritance-tax-act/art-58 · https://japanlaw.org/l/325AC0000000073/art-58</sup>

**第一項**  法務大臣は、死亡又は失踪（以下この項及び次項において「死亡等」という。）に関する届書に係る戸籍法（昭和二十二年法律第二百二十四号）第百二十条の四第一項（届書等情報の提供）に規定する届書等情報（これに類するものとして財務省令で定めるものを含む。）の提供を受けたときは、当該届書等情報に記録されている情報及び当該死亡等をした者の戸籍又は除かれた戸籍の副本に記録されている情報で財務省令で定めるものを、当該届書等情報の提供を受けた日の属する月の翌月末日までに国税庁長官に通知しなければならない。
<sup>art-58/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-58/par-1 · https://japanlaw.org/l/325AC0000000073/art-58/par-1</sup>
When the Minister of Justice has received the provision of notification information, etc. prescribed in Article 120-4, paragraph (1) (Provision of Notification Information, etc.) of the Family Register Act (Act No. 224 of 1947) relating to a notification of death or disappearance (hereinafter in this paragraph and the following paragraph referred to as "death, etc.") (including information specified by Ministry of Finance Order as equivalent thereto), the Minister of Justice must notify the Commissioner of the National Tax Agency, by the last day of the month following the month that includes the day on which the notification information, etc. was provided, of the information recorded in that notification information, etc. and the information specified by Ministry of Finance Order that is recorded in a copy of the family register or the removed family register of the person who died, etc.
<sup>machine translation, not official</sup>

**第二項**  市町村長は、当該市町村長その他戸籍又は住民基本台帳に関する事務をつかさどる者が当該市町村が備える住民基本台帳に記録されている者に係る死亡等に関する届書を受理したとき又は当該届書に係る事項の通知を受けたときは、当該死亡等をした者が有していた土地又は家屋に係る固定資産課税台帳の登録事項その他の事項で財務省令で定めるものを、当該届書を受理した日又は当該通知を受けた日の属する月の翌月末日までに当該市町村の事務所の所在地の所轄税務署長に通知しなければならない。
<sup>art-58/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-58/par-2 · https://japanlaw.org/l/325AC0000000073/art-58/par-2</sup>
When the mayor of a municipality, or any other person in charge of affairs relating to family registers or the Basic Resident Register in that municipality, has accepted a notification of death, etc. concerning a person recorded in the Basic Resident Register kept by that municipality, or has received notice of the matters relating to that notification, the mayor of the municipality must notify the competent district director for the location of the office of that municipality, by the last day of the month following the month that includes the day on which the notification was accepted or the notice was received, of the matters registered in the fixed asset tax ledger concerning land or houses held by the person who died, etc. and any other matters specified by Ministry of Finance Order.
<sup>machine translation, not official</sup>

**第三項**  前項の規定により市町村が処理することとされている事務は、地方自治法（昭和二十二年法律第六十七号）第二条第九項第一号（法定受託事務）に規定する第一号法定受託事務とする。
<sup>art-58/par-3 · https://japanlaw.org/en/inheritance-tax-act/art-58/par-3 · https://japanlaw.org/l/325AC0000000073/art-58/par-3</sup>
The affairs that a municipality is to handle pursuant to the provisions of the preceding paragraph are Type 1 statutory entrusted affairs prescribed in Article 2, paragraph (9), item (i) (Statutory Entrusted Affairs) of the Local Autonomy Act (Act No. 67 of 1947).
<sup>machine translation, not official</sup>

### 第五十九条（調書の提出） — Submission of Statements
<sup>caption: machine translation, not official</sup>
<sup>art-59 · https://japanlaw.org/en/inheritance-tax-act/art-59 · https://japanlaw.org/l/325AC0000000073/art-59</sup>

**第一項**  次の各号に掲げる者でこの法律の施行地に営業所、事務所その他これらに準ずるもの（以下この項及び次項において「営業所等」という。）を有するものは、その月中に支払つた生命保険契約の保険金若しくは損害保険契約の保険金のうち政令で定めるもの又は支給した退職手当金等（第三条第一項第二号に掲げる給与をいう。以下この項において同じ。）について、翌月十五日までに、財務省令で定めるところにより作成した当該各号に定める調書を当該調書を作成した営業所等の所在地の所轄税務署長に提出しなければならない。ただし、保険金額又は退職手当金等の金額が財務省令で定める額以下である場合は、この限りでない。
<sup>art-59/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-59/par-1 · https://japanlaw.org/l/325AC0000000073/art-59/par-1</sup>
A person listed in each of the following items that has a business office, office or other similar place in the area where this Act is enforced (referred to as "business office or similar place" in this paragraph and the following paragraph) must, with regard to the insurance benefits of life insurance contracts or non-life insurance contracts that are specified by Cabinet Order and were paid during the month, or retirement allowances, etc. (meaning the salary listed in Article 3, paragraph (1), item (ii); the same applies hereinafter in this paragraph) that were paid out, submit the report specified in each of those items, prepared as provided by Ministry of Finance Order, to the competent district director for the location of the business office or similar place that prepared the report, by the 15th of the following month; provided, however, that this does not apply where the insurance amount or the amount of retirement allowances, etc. is the amount specified by Ministry of Finance Order or less.
<sup>machine translation, not official</sup>

  **一**  保険会社等　支払つた保険金（退職手当金等に該当するものを除く。）に関する受取人別の調書
  <sup>art-59/par-1/item-1 · https://japanlaw.org/en/inheritance-tax-act/art-59/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-59/par-1/item-1</sup>
  an insurance company, etc.: a report by payee on the insurance benefits paid (excluding those that fall under retirement allowances, etc.);
  <sup>machine translation, not official</sup>

  **二**  退職手当金等を支給した者　支給した退職手当金等に関する受給者別の調書
  <sup>art-59/par-1/item-2 · https://japanlaw.org/en/inheritance-tax-act/art-59/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-59/par-1/item-2</sup>
  a person who paid out retirement allowances, etc.: a report by recipient on the retirement allowances, etc. paid out.
  <sup>machine translation, not official</sup>

**第二項**  保険会社等でこの法律の施行地に営業所等を有するものは、生命保険契約又は損害保険契約の契約者が死亡したことに伴いこれらの契約の契約者の変更の手続を行つた場合には、当該変更の効力が生じた日の属する年の翌年一月三十一日までに、財務省令で定めるところにより作成した調書を当該調書を作成した営業所等の所在地の所轄税務署長に提出しなければならない。ただし、当該変更の手続を行つた生命保険契約又は損害保険契約が、解約返戻金に相当する金額が一定金額以下のものである場合その他の財務省令で定めるものである場合は、この限りでない。
<sup>art-59/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-59/par-2 · https://japanlaw.org/l/325AC0000000073/art-59/par-2</sup>
An insurance company, etc. that has a business office or similar place in the area where this Act is enforced must, where it has carried out procedures to change the contract holder of a life insurance contract or non-life insurance contract in connection with the death of the contract holder of those contracts, submit a report prepared as provided by Ministry of Finance Order to the competent district director for the location of the business office or similar place that prepared the report, by January 31 of the year following the year in which the day on which that change takes effect falls; provided, however, that this does not apply where the life insurance contract or non-life insurance contract for which the procedures for that change were carried out is one for which the amount equivalent to the cancellation refund is a fixed amount or less, or is otherwise one specified by Ministry of Finance Order.
<sup>machine translation, not official</sup>

**第三項**  信託の受託者でこの法律の施行地に当該信託の事務を行う営業所、事務所、住所、居所その他これらに準ずるもの（以下この項において「営業所等」という。）を有するものは、次に掲げる事由が生じた場合には、当該事由が生じた日の属する月の翌月末日までに、財務省令で定める様式に従つて作成した受益者別（受益者としての権利を現に有する者の存しない信託にあつては、委託者別）の調書を当該営業所等の所在地の所轄税務署長に提出しなければならない。ただし、信託に関する権利又は信託財産の価額が一定金額以下であることその他の財務省令で定める事由に該当する場合は、この限りでない。
<sup>art-59/par-3 · https://japanlaw.org/en/inheritance-tax-act/art-59/par-3 · https://japanlaw.org/l/325AC0000000073/art-59/par-3</sup>
A trustee of a trust who has, in the area where this Act is enforced, a business office, office, domicile, residence or other similar place at which the affairs of that trust are conducted (referred to as "business office or similar place" in this paragraph) must, where any of the following events occurs, submit to the competent district director for the location of that business office or similar place, by the last day of the month following the month in which the day on which that event occurred falls, a report by beneficiary (for a trust with no person who currently has rights as a beneficiary, by settlor) prepared in accordance with the form specified by Ministry of Finance Order; provided, however, that this does not apply where the rights relating to the trust or the value of the trust property is a fixed amount or less, or the case otherwise falls under grounds specified by Ministry of Finance Order.
<sup>machine translation, not official</sup>

  **一**  信託の効力が生じたこと（当該信託が遺言によりされた場合にあつては、当該信託の引受けがあつたこと。）。
  <sup>art-59/par-3/item-1 · https://japanlaw.org/en/inheritance-tax-act/art-59/par-3/item-1 · https://japanlaw.org/l/325AC0000000073/art-59/par-3/item-1</sup>
  the fact that the trust has taken effect (where the trust was created by will, the fact that the trust has been accepted);
  <sup>machine translation, not official</sup>

  **二**  第九条の二第一項に規定する受益者等が変更されたこと（同項に規定する受益者等が存するに至つた場合又は存しなくなつた場合を含む。）。
  <sup>art-59/par-3/item-2 · https://japanlaw.org/en/inheritance-tax-act/art-59/par-3/item-2 · https://japanlaw.org/l/325AC0000000073/art-59/par-3/item-2</sup>
  the fact that the beneficiaries, etc. prescribed in Article 9-2, paragraph (1) have changed (including where the beneficiaries, etc. prescribed in that paragraph have come to exist or have ceased to exist);
  <sup>machine translation, not official</sup>

  **三**  信託が終了したこと（信託に関する権利の放棄があつた場合その他政令で定める場合を含む。）。
  <sup>art-59/par-3/item-3 · https://japanlaw.org/en/inheritance-tax-act/art-59/par-3/item-3 · https://japanlaw.org/l/325AC0000000073/art-59/par-3/item-3</sup>
  the fact that the trust has terminated (including where the rights relating to the trust have been renounced and other cases specified by Cabinet Order);
  <sup>machine translation, not official</sup>

  **四**  信託に関する権利の内容に変更があつたこと。
  <sup>art-59/par-3/item-4 · https://japanlaw.org/en/inheritance-tax-act/art-59/par-3/item-4 · https://japanlaw.org/l/325AC0000000073/art-59/par-3/item-4</sup>
  the fact that there has been a change in the content of the rights relating to the trust.
  <sup>machine translation, not official</sup>

**第四項**  この法律の施行地に営業所又は事務所を有する法人は、相続税又は贈与税の納税義務者又は納税義務があると認められる者について税務署長の請求があつた場合には、これらの者の財産又は債務について当該請求に係る調書を作成して提出しなければならない。
<sup>art-59/par-4 · https://japanlaw.org/en/inheritance-tax-act/art-59/par-4 · https://japanlaw.org/l/325AC0000000073/art-59/par-4</sup>
A corporation that has a business office or office in the area where this Act is enforced must, where the district director has made a request with regard to a person liable for tax for inheritance tax or gift tax or a person found to be liable for tax, prepare and submit a report relating to that request on the property or debts of those persons.
<sup>machine translation, not official</sup>

**第五項**  第一項各号、第二項又は第三項に定める調書（以下この条において単に「調書」という。）のうち、当該調書の提出期限の属する年の前々年の一月一日から十二月三十一日までの間に提出すべきであつた当該調書の枚数として財務省令で定めるところにより算出した数が百以上であるものについては、当該調書を提出すべき者は、第一項から第三項までの規定にかかわらず、当該調書に記載すべきものとされるこれらの規定に規定する事項（以下この条において「記載事項」という。）を次に掲げる方法のいずれかによりこれらの規定に規定する所轄税務署長に提供しなければならない。
<sup>art-59/par-5 · https://japanlaw.org/en/inheritance-tax-act/art-59/par-5 · https://japanlaw.org/l/325AC0000000073/art-59/par-5</sup>
With regard to the reports prescribed in the items of paragraph (1), paragraph (2) or paragraph (3) (referred to simply as "reports" in this Article), for those reports for which the number calculated as provided by Ministry of Finance Order as the number of those reports that should have been submitted during the period from January 1 to December 31 of the year two years before the year in which the deadline for filing those reports falls is 100 or more, the person required to submit those reports must, notwithstanding paragraphs (1) through (3), provide the particulars prescribed in those provisions that are to be stated in those reports (referred to as "required particulars" in this Article) to the competent district director prescribed in those provisions by any of the following methods:
<sup>machine translation, not official</sup>

  **一**  財務省令で定めるところによりあらかじめ税務署長に届け出て行う電子情報処理組織（情報通信技術を活用した行政の推進等に関する法律（平成十四年法律第百五十一号）第六条第一項（電子情報処理組織による申請等）に規定する電子情報処理組織をいう。）を使用する方法として財務省令で定める方法
  <sup>art-59/par-5/item-1 · https://japanlaw.org/en/inheritance-tax-act/art-59/par-5/item-1 · https://japanlaw.org/l/325AC0000000073/art-59/par-5/item-1</sup>
  a method specified by Ministry of Finance Order as a method using an electronic data processing system (meaning an electronic data processing system as prescribed in Article 6, paragraph (1) (Applications Using Electronic Data Processing Systems) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology (Act No. 151 of 2002)) which is carried out after notifying the district director in advance pursuant to Ministry of Finance Order;
  <sup>machine translation, not official</sup>

  **二**  当該記載事項を記録した光ディスクその他の財務省令で定める記録用の媒体（以下この条において「光ディスク等」という。）を提出する方法
  <sup>art-59/par-5/item-2 · https://japanlaw.org/en/inheritance-tax-act/art-59/par-5/item-2 · https://japanlaw.org/l/325AC0000000073/art-59/par-5/item-2</sup>
  the method of submitting an optical disc or any other recording medium specified by Ministry of Finance Order (hereinafter referred to as an "optical disc or similar medium" in this Article) on which the required particulars have been recorded.
  <sup>machine translation, not official</sup>

**第六項**  調書を提出すべき者（前項の規定に該当する者を除く。）は、その者が提出すべき調書の記載事項を記録した光ディスク等の提出をもつて当該調書の提出に代えることができる。
<sup>art-59/par-6 · https://japanlaw.org/en/inheritance-tax-act/art-59/par-6 · https://japanlaw.org/l/325AC0000000073/art-59/par-6</sup>
A person required to submit reports (other than a person falling under the preceding paragraph) may submit an optical disc or similar medium on which the required particulars of the reports that the person is required to submit have been recorded in lieu of submitting those reports.
<sup>machine translation, not official</sup>

**第七項**  調書を提出すべき者が、政令で定めるところにより第一項から第三項までの規定に規定する所轄税務署長の承認を受けた場合には、その者は、これらの規定及び第五項の規定にかかわらず、同項各号に掲げる方法のいずれかの方法により、当該調書の記載事項を財務省令で定める税務署長に提供することができる。
<sup>art-59/par-7 · https://japanlaw.org/en/inheritance-tax-act/art-59/par-7 · https://japanlaw.org/l/325AC0000000073/art-59/par-7</sup>
Where a person required to submit reports has obtained the approval of the competent district director prescribed in paragraphs (1) through (3) as provided by Cabinet Order, that person may, notwithstanding those provisions and the provisions of paragraph (5), provide the required particulars of those reports to the district director specified by Ministry of Finance Order by any of the methods listed in the items of that paragraph.
<sup>machine translation, not official</sup>

**第八項**  第五項又は前項の規定により行われた記載事項の提供及び第六項の規定により行われた光ディスク等の提出については、第一項から第三項までの規定による調書の提出とみなして、これらの規定及び第七十条の規定並びに国税通則法第七章の二（国税の調査）及び第百二十八条（罰則）の規定を適用する。
<sup>art-59/par-8 · https://japanlaw.org/en/inheritance-tax-act/art-59/par-8 · https://japanlaw.org/l/325AC0000000073/art-59/par-8</sup>
With regard to the provision of required particulars made pursuant to paragraph (5) or the preceding paragraph and the submission of an optical disc or similar medium made pursuant to paragraph (6), these are deemed to be the submission of reports pursuant to paragraphs (1) through (3), and these provisions, the provisions of Article 70, and the provisions of Chapter VII-2 (Investigation of National Taxes) and Article 128 (Penal Provisions) of the Act on General Rules for National Taxes apply.
<sup>machine translation, not official</sup>

### 第六十条  〔削除 / repealed〕
<sup>art-60 · https://japanlaw.org/en/inheritance-tax-act/art-60 · https://japanlaw.org/l/325AC0000000073/art-60</sup>

**第一項**  削除
<sup>art-60/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-60/par-1 · https://japanlaw.org/l/325AC0000000073/art-60/par-1</sup>
<sup>no English for this paragraph</sup>

### 第六十一条（相続財産等の調査） — Investigation of Inherited Property, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-61 · https://japanlaw.org/en/inheritance-tax-act/art-61 · https://japanlaw.org/l/325AC0000000073/art-61</sup>

**第一項**  相続の開始があつた場合においては、当該相続の開始地の所轄税務署長は、当該相続開始の時における被相続人の財産の価額及び債務の金額並びに当該財産及び債務の帰属の状況等を調査し、これを当該被相続人から相続又は遺贈（当該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。）により財産を取得した者（当該被相続人に係る相続時精算課税適用者を含む。）の納税地の所轄税務署長に通知しなければならない。
<sup>art-61/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-61/par-1 · https://japanlaw.org/l/325AC0000000073/art-61/par-1</sup>
Where the commencement of the succession has occurred, the competent district director for the place of commencement of the succession must investigate the value of the property and the amount of the debts of the decedent at the time of the commencement of the succession and the status of attribution of that property and those debts, and notify the competent district director with jurisdiction over the place for tax payment of a person who has acquired property by inheritance or bequest from that decedent (including a gift relating to property acquired by gift from that decedent that is subject to the application of Article 21-9, paragraph (3); and including a person electing settlement taxation at inheritance with regard to that decedent) of the results.
<sup>machine translation, not official</sup>

### 第六十二条（納税地） — Place for Tax Payment
<sup>caption: machine translation, not official</sup>
<sup>art-62 · https://japanlaw.org/en/inheritance-tax-act/art-62 · https://japanlaw.org/l/325AC0000000073/art-62</sup>

**第一項**  相続税及び贈与税は、第一条の三第一項第一号、第三号若しくは第五号又は第一条の四第一項第一号若しくは第三号の規定に該当する者については、この法律の施行地にある住所地（この法律の施行地に住所を有しないこととなつた場合には、居所地）をもつて、その納税地とする。
<sup>art-62/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-62/par-1 · https://japanlaw.org/l/325AC0000000073/art-62/par-1</sup>
For a person who falls under Article 1-3, paragraph (1), item (i), (iii) or (v) or Article 1-4, paragraph (1), item (i) or (iii), the place for tax payment of inheritance tax and gift tax is the place of domicile in the area where this Act is enforced (or, where the person has come not to have a domicile in the area where this Act is enforced, the place of residence).
<sup>machine translation, not official</sup>

**第二項**  第一条の三第一項第二号若しくは第四号又は第一条の四第一項第二号若しくは第四号の規定に該当する者及び第一条の三第一項第一号、第三号若しくは第五号又は第一条の四第一項第一号若しくは第三号の規定に該当する者でこの法律の施行地に住所及び居所を有しないこととなるものは、納税地を定めて、納税地の所轄税務署長に申告しなければならない。その申告がないときは、国税庁長官がその納税地を指定し、これを通知する。
<sup>art-62/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-62/par-2 · https://japanlaw.org/l/325AC0000000073/art-62/par-2</sup>
A person who falls under Article 1-3, paragraph (1), item (ii) or (iv) or Article 1-4, paragraph (1), item (ii) or (iv), and a person who falls under Article 1-3, paragraph (1), item (i), (iii) or (v) or Article 1-4, paragraph (1), item (i) or (iii) and who comes to have neither a domicile nor a residence in the area where this Act is enforced, must determine a place for tax payment and report it to the competent district director with jurisdiction over the place for tax payment. If there is no such report, the Commissioner of the National Tax Agency designates the place for tax payment and notifies the person of it.
<sup>machine translation, not official</sup>

**第三項**  納税義務者が死亡した場合においては、その者に係る相続税又は贈与税（第二十七条第二項（第二十八条第二項及び第二十九条第二項において準用する場合を含む。）の規定に該当する場合の相続税又は贈与税を含む。）については、その死亡した者の死亡当時の納税地をもつて、その納税地とする。
<sup>art-62/par-3 · https://japanlaw.org/en/inheritance-tax-act/art-62/par-3 · https://japanlaw.org/l/325AC0000000073/art-62/par-3</sup>
Where a person liable for tax has died, the place for tax payment for the inheritance tax or gift tax relating to that person (including inheritance tax or gift tax in the case falling under Article 27, paragraph (2) (including the case where it applies mutatis mutandis pursuant to Article 28, paragraph (2) and Article 29, paragraph (2))) is the place for tax payment of the person who died at the time of that person's death.
<sup>machine translation, not official</sup>

### 第六十三条（相続人の数に算入される養子の数の否認） — Negation of the Number of Adopted Children Included in the Number of Heirs
<sup>caption: machine translation, not official</sup>
<sup>art-63 · https://japanlaw.org/en/inheritance-tax-act/art-63 · https://japanlaw.org/l/325AC0000000073/art-63</sup>

**第一項**  第十五条第二項各号に掲げる場合において当該各号に定める養子の数を同項の相続人の数に算入することが、相続税の負担を不当に減少させる結果となると認められる場合においては、税務署長は、相続税についての更正又は決定に際し、税務署長の認めるところにより、当該養子の数を当該相続人の数に算入しないで相続税の課税価格（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）及び相続税額を計算することができる。
<sup>art-63/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-63/par-1 · https://japanlaw.org/l/325AC0000000073/art-63/par-1</sup>
In the cases listed in the items of Article 15, paragraph (2), where it is found that including the number of adopted children specified in each of those items in the number of heirs referred to in that paragraph would result in an unreasonable reduction of the burden of inheritance tax, the district director may, upon making a reassessment or determination of inheritance tax, as the district director finds appropriate, calculate the taxable value for inheritance tax (where Article 19 or Articles 21-14 through 21-18 apply, the amount deemed to be the taxable value for inheritance tax pursuant to those provisions) and the amount of inheritance tax without including the number of those adopted children in the number of those heirs.
<sup>machine translation, not official</sup>

### 第六十四条（同族会社等の行為又は計算の否認等） — Negation of Actions or Calculations by a Family Company, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-64 · https://japanlaw.org/en/inheritance-tax-act/art-64 · https://japanlaw.org/l/325AC0000000073/art-64</sup>

**第一項**  同族会社等の行為又は計算で、これを容認した場合においてはその株主若しくは社員又はその親族その他これらの者と政令で定める特別の関係がある者の相続税又は贈与税の負担を不当に減少させる結果となると認められるものがあるときは、税務署長は、相続税又は贈与税についての更正又は決定に際し、その行為又は計算にかかわらず、その認めるところにより、課税価格を計算することができる。
<sup>art-64/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-64/par-1 · https://japanlaw.org/l/325AC0000000073/art-64/par-1</sup>
Where there are acts or calculations of a family company, etc. that, if allowed, are found to result in an unreasonable reduction of the burden of inheritance tax or gift tax of its shareholders or members, or their relatives or other persons having a special relationship specified by Cabinet Order with those persons, the district director may, upon making a reassessment or determination of inheritance tax or gift tax, calculate the taxable value as the district director finds appropriate, notwithstanding those acts or calculations.
<sup>machine translation, not official</sup>

**第二項**  前項の規定は、同族会社等の行為又は計算につき、法人税法第百三十二条第一項（同族会社等の行為又は計算の否認）若しくは所得税法第百五十七条第一項（同族会社等の行為又は計算の否認等）又は地価税法（平成三年法律第六十九号）第三十二条第一項（同族会社等の行為又は計算の否認等）の規定の適用があつた場合における当該同族会社等の株主若しくは社員又はその親族その他これらの者と前項に規定する特別の関係がある者の相続税又は贈与税に係る更正又は決定について準用する。
<sup>art-64/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-64/par-2 · https://japanlaw.org/l/325AC0000000073/art-64/par-2</sup>
The provisions of the preceding paragraph apply mutatis mutandis to a reassessment or determination relating to the inheritance tax or gift tax of a shareholder or member of a family company, etc., or a relative of that shareholder or member or other person having the special relationship prescribed in the preceding paragraph with them, in the case where Article 132, paragraph (1) (Rejection of Acts or Calculations by Family Companies) of the Corporation Tax Act, Article 157, paragraph (1) (Negation of Actions or Calculations by a Family Company) of the Income Tax Act or Article 32, paragraph (1) (Negation of Actions or Calculations by a Family Company, etc.) of the Land-holding Tax Act (Act No. 69 of 1991) has been applied to the acts or calculations of that family company, etc.
<sup>machine translation, not official</sup>

**第三項**  前二項の「同族会社等」とは、法人税法第二条第十号（定義）に規定する同族会社又は所得税法第百五十七条第一項第二号に掲げる法人をいう。
<sup>art-64/par-3 · https://japanlaw.org/en/inheritance-tax-act/art-64/par-3 · https://japanlaw.org/l/325AC0000000073/art-64/par-3</sup>
"Family company, etc." in the preceding two paragraphs means a family company prescribed in Article 2, item (x) (Definitions) of the Corporation Tax Act or a corporation listed in Article 157, paragraph (1), item (ii) of the Income Tax Act.
<sup>machine translation, not official</sup>

**第四項**  合併、分割、現物出資若しくは法人税法第二条第十二号の五の二に規定する現物分配若しくは同条第十二号の十六に規定する株式交換等若しくは株式移転（以下この項において「合併等」という。）をした法人又は合併等により資産及び負債の移転を受けた法人（当該合併等により交付された株式又は出資を発行した法人を含む。以下この項において同じ。）の行為又は計算で、これを容認した場合においては当該合併等をした法人若しくは当該合併等により資産及び負債の移転を受けた法人の株主若しくは社員又はこれらの者と政令で定める特別の関係がある者の相続税又は贈与税の負担を不当に減少させる結果となると認められるものがあるときは、税務署長は、相続税又は贈与税についての更正又は決定に際し、その行為又は計算にかかわらず、その認めるところにより、課税価格を計算することができる。
<sup>art-64/par-4 · https://japanlaw.org/en/inheritance-tax-act/art-64/par-4 · https://japanlaw.org/l/325AC0000000073/art-64/par-4</sup>
Where there are acts or calculations of a corporation that has carried out a merger, company split, contribution in kind, distribution in kind prescribed in Article 2, item (xii)-5-2 of the Corporation Tax Act, share exchange, etc. prescribed in item (xii)-16 of that Article, or share transfer (referred to as "merger, etc." in this paragraph), or of a corporation that has received a transfer of assets and liabilities through a merger, etc. (including the corporation that issued the shares or capital contributions delivered through that merger, etc.; the same applies hereinafter in this paragraph), that, if allowed, are found to result in an unreasonable reduction of the burden of inheritance tax or gift tax of the shareholders or members of the corporation that carried out that merger, etc. or the corporation that received the transfer of assets and liabilities through that merger, etc., or of persons having a special relationship specified by Cabinet Order with those persons, the district director may, upon making a reassessment or determination of inheritance tax or gift tax, calculate the taxable value as the district director finds appropriate, notwithstanding those acts or calculations.
<sup>machine translation, not official</sup>

**第五項**  法人課税信託（法人税法第二条第二十九号の二に規定する法人課税信託をいう。以下この項において同じ。）の受託者又は第九条の二第一項に規定する受益者等について、前各項の規定を適用する場合には、次に定めるところによる。
<sup>art-64/par-5 · https://japanlaw.org/en/inheritance-tax-act/art-64/par-5 · https://japanlaw.org/l/325AC0000000073/art-64/par-5</sup>
In the case of applying the preceding paragraphs to a trustee of a trust subject to corporate taxation (meaning a trust subject to corporate taxation prescribed in Article 2, item (xxix)-2 of the Corporation Tax Act; the same applies hereinafter in this paragraph) or to the beneficiaries, etc. prescribed in Article 9-2, paragraph (1), the following apply:
<sup>machine translation, not official</sup>

  **一**  法人課税信託の受託者については、法人税法第四条の二（法人課税信託の受託者に関するこの法律の適用）の規定により、各法人課税信託の同条第一項に規定する信託資産等及び同項に規定する固有資産等ごとに、それぞれ別の者とみなす。
  <sup>art-64/par-5/item-1 · https://japanlaw.org/en/inheritance-tax-act/art-64/par-5/item-1 · https://japanlaw.org/l/325AC0000000073/art-64/par-5/item-1</sup>
  a trustee of a trust subject to corporate taxation is deemed, pursuant to Article 4-2 (Application of This Act to Trustees of Trust Subject to Corporate Taxation) of the Corporation Tax Act, to be a separate person for each of the trust assets, etc. prescribed in paragraph (1) of that Article and the proprietary assets, etc. prescribed in that paragraph, of each trust subject to corporate taxation;
  <sup>machine translation, not official</sup>

  **二**  法人税法第四条の三（受託法人等に関するこの法律の適用）の規定を準用する。
  <sup>art-64/par-5/item-2 · https://japanlaw.org/en/inheritance-tax-act/art-64/par-5/item-2 · https://japanlaw.org/l/325AC0000000073/art-64/par-5/item-2</sup>
  the provisions of Article 4-3 (Application of This Act to Trust Corporations) of the Corporation Tax Act apply mutatis mutandis;
  <sup>machine translation, not official</sup>

  **三**  前二号に定めるもののほか、法人課税信託の受託者又は第九条の二第一項に規定する受益者等についての前各項の規定の適用に関し必要な事項は、政令で定める。
  <sup>art-64/par-5/item-3 · https://japanlaw.org/en/inheritance-tax-act/art-64/par-5/item-3 · https://japanlaw.org/l/325AC0000000073/art-64/par-5/item-3</sup>
  beyond what is provided for in the preceding two items, other particulars necessary for the application of the preceding paragraphs to a trustee of a trust subject to corporate taxation or to the beneficiaries, etc. prescribed in Article 9-2, paragraph (1) are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

### 第六十五条（特別の法人から受ける利益に対する課税） — Taxation on Benefits Received from Special Corporations
<sup>caption: machine translation, not official</sup>
<sup>art-65 · https://japanlaw.org/en/inheritance-tax-act/art-65 · https://japanlaw.org/l/325AC0000000073/art-65</sup>

**第一項**  持分の定めのない法人（持分の定めのある法人で持分を有する者がないものを含む。次条において同じ。）で、その施設の利用、余裕金の運用、解散した場合における財産の帰属等について設立者、社員、理事、監事若しくは評議員、当該法人に対し贈与若しくは遺贈をした者又はこれらの者の親族その他これらの者と前条第一項に規定する特別の関係がある者に対し特別の利益を与えるものに対して財産の贈与又は遺贈があつた場合においては、次条第四項の規定の適用がある場合を除くほか、当該財産の贈与又は遺贈があつた時において、当該法人から特別の利益を受ける者が、当該財産（第十二条第一項第三号又は第二十一条の三第一項第三号に掲げる財産を除く。）の贈与又は遺贈により受ける利益の価額に相当する金額を当該財産の贈与又は遺贈をした者から贈与又は遺贈により取得したものとみなす。
<sup>art-65/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-65/par-1 · https://japanlaw.org/l/325AC0000000073/art-65/par-1</sup>
If property is given by gift or bequest to a corporation with no provision for equity interests (including a corporation with a provision for equity interests that has no holder of an equity interest; the same applies in the following Article) that confers special benefits, as to the use of its facilities, the investment of its surplus funds, the vesting of its property upon dissolution and the like, on its founder, a member, a director, an auditor or a councillor, a person who has made a gift or bequest to that corporation, or a relative of any of these persons or other person who has a special relationship prescribed in paragraph (1) of the preceding Article with any of these persons, then, except where paragraph (4) of the following Article applies, at the time of that gift or bequest of property, the person who receives special benefits from that corporation is deemed to have acquired, by gift or bequest from the person who made the gift or bequest of that property, an amount equivalent to the value of the benefit received by that person through the gift or bequest of that property (excluding property set forth in Article 12, paragraph (1), item (iii) or Article 21-3, paragraph (1), item (iii)).
<sup>machine translation, not official</sup>

**第二項**  第十二条第二項の規定は、前項に規定する持分の定めのない法人が取得した同条第一項第三号又は第二十一条の三第一項第三号に掲げる財産について第十二条第二項に規定する事由がある場合について準用する。
<sup>art-65/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-65/par-2 · https://japanlaw.org/l/325AC0000000073/art-65/par-2</sup>
The provisions of Article 12, paragraph (2) apply mutatis mutandis to the case where there is a ground prescribed in Article 12, paragraph (2) with regard to property set forth in paragraph (1), item (iii) of that Article or Article 21-3, paragraph (1), item (iii) that has been acquired by the corporation with no provision for equity interests prescribed in the preceding paragraph.
<sup>machine translation, not official</sup>

**第三項**  前二項の規定は、第一項に規定する持分の定めのない法人の設立があつた場合において、同項の法人から特別の利益を受ける者が当該法人の設立により受ける利益について準用する。
<sup>art-65/par-3 · https://japanlaw.org/en/inheritance-tax-act/art-65/par-3 · https://japanlaw.org/l/325AC0000000073/art-65/par-3</sup>
The provisions of the preceding two paragraphs apply mutatis mutandis, in the case where a corporation with no provision for equity interests prescribed in paragraph (1) is established, to the benefit received by a person who receives special benefits from that corporation through the establishment of that corporation.
<sup>machine translation, not official</sup>

**第四項**  第一項の法人から特別の利益を受ける者の範囲、法人から受ける特別の利益の内容その他同項の規定の適用に関し必要な事項は、政令で定める。
<sup>art-65/par-4 · https://japanlaw.org/en/inheritance-tax-act/art-65/par-4 · https://japanlaw.org/l/325AC0000000073/art-65/par-4</sup>
The scope of persons who receive special benefits from a corporation set forth in paragraph (1), the content of the special benefits received from a corporation, and other particulars necessary for the application of that paragraph are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第六十六条（人格のない社団又は財団等に対する課税） — Taxation on Associations or Foundations without Legal Personality, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-66 · https://japanlaw.org/en/inheritance-tax-act/art-66 · https://japanlaw.org/l/325AC0000000073/art-66</sup>

**第一項**  代表者又は管理者の定めのある人格のない社団又は財団に対し財産の贈与又は遺贈があつた場合においては、当該社団又は財団を個人とみなして、これに贈与税又は相続税を課する。この場合においては、贈与により取得した財産について、当該贈与をした者の異なるごとに、当該贈与をした者の各一人のみから財産を取得したものとみなして算出した場合の贈与税額の合計額をもつて当該社団又は財団の納付すべき贈与税額とする。
<sup>art-66/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-66/par-1 · https://japanlaw.org/l/325AC0000000073/art-66/par-1</sup>
If property is given by gift or bequest to an association or foundation without legal personality for which a representative or administrator is prescribed, that association or foundation is deemed to be an individual and gift tax or inheritance tax is imposed on it. In this case, with regard to property acquired by gift, the total amount of gift tax calculated for each different donor, on the assumption that the property was acquired from only each one of those donors, is the amount of gift tax to be paid by that association or foundation.
<sup>machine translation, not official</sup>

**第二項**  前項の規定は、同項に規定する社団又は財団を設立するために財産の提供があつた場合について準用する。
<sup>art-66/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-66/par-2 · https://japanlaw.org/l/325AC0000000073/art-66/par-2</sup>
The provisions of the preceding paragraph apply mutatis mutandis to the case where property is contributed for the purpose of establishing the association or foundation prescribed in that paragraph.
<sup>machine translation, not official</sup>

**第三項**  前二項の場合において、第一条の三又は第一条の四の規定の適用については、第一項に規定する社団又は財団の住所は、その主たる営業所又は事務所の所在地にあるものとみなす。
<sup>art-66/par-3 · https://japanlaw.org/en/inheritance-tax-act/art-66/par-3 · https://japanlaw.org/l/325AC0000000073/art-66/par-3</sup>
In the cases referred to in the preceding two paragraphs, with regard to the application of Article 1-3 or Article 1-4, the domicile of the association or foundation prescribed in paragraph (1) is deemed to be at the location of its principal business office or office.
<sup>machine translation, not official</sup>

**第四項**  前三項の規定は、持分の定めのない法人に対し財産の贈与又は遺贈があつた場合において、当該贈与又は遺贈により当該贈与又は遺贈をした者の親族その他これらの者と第六十四条第一項に規定する特別の関係がある者の相続税又は贈与税の負担が不当に減少する結果となると認められるときについて準用する。この場合において、第一項中「代表者又は管理者の定めのある人格のない社団又は財団」とあるのは「持分の定めのない法人」と、「当該社団又は財団」とあるのは「当該法人」と、第二項及び第三項中「社団又は財団」とあるのは「持分の定めのない法人」と読み替えるものとする。
<sup>art-66/par-4 · https://japanlaw.org/en/inheritance-tax-act/art-66/par-4 · https://japanlaw.org/l/325AC0000000073/art-66/par-4</sup>
The provisions of the preceding three paragraphs apply mutatis mutandis to the case where property is given by gift or bequest to a corporation with no provision for equity interests and it is found that, by that gift or bequest, the burden of inheritance tax or gift tax on a relative of the person who made that gift or bequest or other person who has a special relationship prescribed in Article 64, paragraph (1) with any of these persons would be unjustly decreased. In this case, the phrase "an association or foundation without legal personality for which a representative or administrator is prescribed" in paragraph (1) is deemed to be replaced with "a corporation with no provision for equity interests", the phrase "that association or foundation" with "that corporation", and the phrase "association or foundation" in paragraphs (2) and (3) with "corporation with no provision for equity interests".
<sup>machine translation, not official</sup>

**第五項**  第一項（第二項において準用する場合を含む。）又は前項の規定の適用がある場合において、これらの規定により第一項若しくは第二項の社団若しくは財団又は前項の持分の定めのない法人に課される贈与税又は相続税の額については、政令で定めるところにより、これらの社団若しくは財団又は持分の定めのない法人に課されるべき法人税その他の税の額に相当する額を控除する。
<sup>art-66/par-5 · https://japanlaw.org/en/inheritance-tax-act/art-66/par-5 · https://japanlaw.org/l/325AC0000000073/art-66/par-5</sup>
If paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (2)) or the preceding paragraph applies, with regard to the amount of gift tax or inheritance tax imposed by those provisions on the association or foundation set forth in paragraph (1) or (2) or the corporation with no provision for equity interests set forth in the preceding paragraph, an amount equivalent to the amount of corporation tax and other taxes to be imposed on those associations or foundations or that corporation with no provision for equity interests is deducted, as provided by Cabinet Order.
<sup>machine translation, not official</sup>

**第六項**  第四項の相続税又は贈与税の負担が不当に減少する結果となると認められるか否かの判定その他同項の規定の適用に関し必要な事項は、政令で定める。
<sup>art-66/par-6 · https://japanlaw.org/en/inheritance-tax-act/art-66/par-6 · https://japanlaw.org/l/325AC0000000073/art-66/par-6</sup>
The determination of whether it is found that the burden of inheritance tax or gift tax would be unjustly decreased as referred to in paragraph (4), and other particulars necessary for the application of that paragraph are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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

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

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

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

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

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

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

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

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

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

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

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

### 第六十七条（付加税の禁止） — Prohibition of Surtaxes
<sup>caption: machine translation, not official</sup>
<sup>art-67 · https://japanlaw.org/en/inheritance-tax-act/art-67 · https://japanlaw.org/l/325AC0000000073/art-67</sup>

**第一項**  地方公共団体は、相続税又は贈与税の付加税を課することができない。
<sup>art-67/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-67/par-1 · https://japanlaw.org/l/325AC0000000073/art-67/par-1</sup>
A local government may not impose a surtax on inheritance tax or gift tax.
<sup>machine translation, not official</sup>

### 第六十七条の二（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>art-67-2 · https://japanlaw.org/en/inheritance-tax-act/art-67-2 · https://japanlaw.org/l/325AC0000000073/art-67-2</sup>

**第一項**  この法律に定めるもののほか、相続時精算課税に係る納税に係る権利又は義務の承継その他相続税及び贈与税の適用に関し必要な事項は、政令で定める。
<sup>art-67-2/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-67-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-67-2/par-1</sup>
In addition to what is provided for in this Act, matters necessary for the succession to rights or obligations relating to tax payment under settlement taxation at inheritance and for the application of inheritance tax and gift tax are specified by Cabinet Order.
<sup>machine translation, not official</sup>

---

## Cites
- art-49/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-49/par-1: この項 → 相続税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-49/par-1 · https://japanlaw.org/l/325AC0000000073/art-49/par-1
- art-49/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-49/par-1/item-1: 第十九条第一項 → 相続税法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-19/par-1 · https://japanlaw.org/l/325AC0000000073/art-19/par-1
- art-49/par-1/item-1: この号 → 相続税法 第四十九条第一項第一号 (Article 49, paragraph (1), item (i)), art-49/par-1/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-49/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-49/par-1/item-1
- art-49/par-1/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-49/par-1/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-49/par-2: 前項 → 相続税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-49/par-1 · https://japanlaw.org/l/325AC0000000073/art-49/par-1
- art-49/par-3: 第一項 → 相続税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-49/par-1 · https://japanlaw.org/l/325AC0000000073/art-49/par-1
- art-50/par-1: 第三十条 → 相続税法 第三十条 (Article 30), art-30 — https://japanlaw.org/en/inheritance-tax-act/art-30 · https://japanlaw.org/l/325AC0000000073/art-30
- art-50/par-1: 第三十一条第一項 → 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-50/par-1: 第四項 → 相続税法 第三十一条第四項 (Article 31, paragraph (4)), art-31/par-4 — https://japanlaw.org/en/inheritance-tax-act/art-31/par-4 · https://japanlaw.org/l/325AC0000000073/art-31/par-4
- art-50/par-1: 第三十五条第三項から第五項まで → 相続税法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-35/par-3 · https://japanlaw.org/l/325AC0000000073/art-35/par-3
- art-50/par-1: 第三十五条第三項から第五項まで → 相続税法 第三十五条第四項 (Article 35, paragraph (4)), art-35/par-4 — https://japanlaw.org/en/inheritance-tax-act/art-35/par-4 · https://japanlaw.org/l/325AC0000000073/art-35/par-4
- art-50/par-1: 第三十五条第三項から第五項まで → 相続税法 第三十五条第五項 (Article 35, paragraph (5)), art-35/par-5 — https://japanlaw.org/en/inheritance-tax-act/art-35/par-5 · https://japanlaw.org/l/325AC0000000073/art-35/par-5
- art-50/par-2: 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-50/par-2: 第三十五条第一項 → 相続税法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-35/par-1 · https://japanlaw.org/l/325AC0000000073/art-35/par-1
- art-50/par-2/item-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-50/par-2/item-1: 国税通則法第二十条 → 国税通則法 第二十条 (Article 20), art-20 — https://japanlaw.org/en/national-tax-general-rules-act/art-20 · https://japanlaw.org/l/337AC0000000066/art-20
- art-50/par-2/item-1: 同法第十七条第二項 → 国税通則法 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-17/par-2 · https://japanlaw.org/l/337AC0000000066/art-17/par-2
- art-50/par-2/item-2: 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-50/par-2/item-2: 同法第六十一条第一項第一号 → 国税通則法 第六十一条第一項第一号 (Article 61, paragraph (1), item (i)), art-61/par-1/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-61/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-61/par-1/item-1
- art-50/par-2/item-2: 相続税法第二十七条 → 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-50/par-2/item-2: 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-50/par-2/item-2: 同条第二項 → 国税通則法 第六十一条第二項 (Article 61, paragraph (2)), art-61/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-61/par-2 · https://japanlaw.org/l/337AC0000000066/art-61/par-2
- art-50/par-2/item-2: 同法第六十五条第一項 → 国税通則法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-1 · https://japanlaw.org/l/337AC0000000066/art-65/par-1
- art-50/par-2/item-2: 第三項第二号 → 国税通則法 第六十五条第三項第二号 (Article 65, paragraph (3), item (ii)), art-65/par-3/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-3/item-2 · https://japanlaw.org/l/337AC0000000066/art-65/par-3/item-2
- art-50/par-2/item-2: 第五項第二号 → 国税通則法 第六十五条第五項第二号 (Article 65, paragraph (5), item (ii)), art-65/par-5/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-5/item-2 · https://japanlaw.org/l/337AC0000000066/art-65/par-5/item-2
- art-50/par-2/item-3: 国税通則法第六十一条第一項第二号 → 国税通則法 第六十一条第一項第二号 (Article 61, paragraph (1), item (ii)), art-61/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-61/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-61/par-1/item-2
- art-50/par-2/item-3: 第六十六条 → 国税通則法 第六十六条 (Article 66), art-66 — https://japanlaw.org/en/national-tax-general-rules-act/art-66 · https://japanlaw.org/l/337AC0000000066/art-66
- art-50/par-2/item-3: 前号 → 相続税法 第五十条第二項第二号 (Article 50, paragraph (2), item (ii)), art-50/par-2/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-50/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-50/par-2/item-2
- art-50/par-2/item-3: 第三十一条第一項 → 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-51/par-1: 同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-51/par-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-51/par-2: 国税通則法第六十条第二項 → 国税通則法 第六十条第二項 (Article 60, paragraph (2)), art-60/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-60/par-2 · https://japanlaw.org/l/337AC0000000066/art-60/par-2
- art-51/par-2/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-51/par-2/item-1/sub-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-51/par-2/item-1/sub-1: 次号 → 相続税法 第五十一条第二項第二号 (Article 51, paragraph (2), item (ii)), art-51/par-2/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-51/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-51/par-2/item-2
- art-51/par-2/item-1/sub-2: 第三条第一項第二号 → 相続税法 第三条第一項第二号 (Article 3, paragraph (1), item (ii)), art-3/par-1/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-2
- art-51/par-2/item-1/sub-3: 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-51/par-2/item-1/sub-3: 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-51/par-2/item-1/sub-3: 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-51/par-2/item-1/sub-3: 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-51/par-2/item-1/sub-3: 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-51/par-2/item-1/sub-3: 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-51/par-2/item-2: 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-51/par-2/item-2: 国税通則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-51/par-2/item-2: 第五十二条第一項第一号 → 相続税法 第五十二条第一項第一号 (Article 52, paragraph (1), item (i)), art-52/par-1/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-52/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-52/par-1/item-1
- art-51/par-2/item-2: 第五十三条第一項 → 相続税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-53/par-1 · https://japanlaw.org/l/325AC0000000073/art-53/par-1
- art-51/par-2/item-2/sub-2: 第三条第一項第二号 → 相続税法 第三条第一項第二号 (Article 3, paragraph (1), item (ii)), art-3/par-1/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-2
- art-51/par-2/item-2/sub-3: 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-51/par-2/item-2/sub-3: 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-51/par-2/item-2/sub-3: 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-51/par-2/item-2/sub-3: 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-51/par-2/item-2/sub-3: 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-51/par-2/item-2/sub-3: 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-51/par-2/item-3: 第三十九条第二十二項 → 相続税法 第三十九条第二十二項 (Article 39, paragraph (22)), art-39/par-22 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-22 · https://japanlaw.org/l/325AC0000000073/art-39/par-22
- art-51/par-2/item-3: 同条第一項 → 相続税法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-1 · https://japanlaw.org/l/325AC0000000073/art-39/par-1
- art-51/par-2/item-3: 同条第二十二項第一号 → 相続税法 第三十九条第二十二項第一号 (Article 39, paragraph (22), item (i)), art-39/par-22/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-22/item-1 · https://japanlaw.org/l/325AC0000000073/art-39/par-22/item-1
- art-51/par-2/item-3: 同条第八項 → 相続税法 第三十九条第八項 (Article 39, paragraph (8)), art-39/par-8 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-8 · https://japanlaw.org/l/325AC0000000073/art-39/par-8
- art-51/par-2/item-3: 同条第二十二項第二号 → 相続税法 第三十九条第二十二項第二号 (Article 39, paragraph (22), item (ii)), art-39/par-22/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-22/item-2 · https://japanlaw.org/l/325AC0000000073/art-39/par-22/item-2
- art-51/par-2/item-4: 第四十二条第二十八項 → 相続税法 第四十二条第二十八項 (Article 42, paragraph (28)), art-42/par-28 — https://japanlaw.org/en/inheritance-tax-act/art-42/par-28 · https://japanlaw.org/l/325AC0000000073/art-42/par-28
- art-51/par-2/item-4: 同条第一項 → 相続税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-42/par-1 · https://japanlaw.org/l/325AC0000000073/art-42/par-1
- art-51/par-2/item-4: 同条第二十八項第一号 → 相続税法 第四十二条第二十八項第一号 (Article 42, paragraph (28), item (i)), art-42/par-28/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-42/par-28/item-1 · https://japanlaw.org/l/325AC0000000073/art-42/par-28/item-1
- art-51/par-2/item-4: 同条第六項 → 相続税法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/en/inheritance-tax-act/art-42/par-6 · https://japanlaw.org/l/325AC0000000073/art-42/par-6
- art-51/par-2/item-4: 同条第二十八項第二号 → 相続税法 第四十二条第二十八項第二号 (Article 42, paragraph (28), item (ii)), art-42/par-28/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-42/par-28/item-2 · https://japanlaw.org/l/325AC0000000073/art-42/par-28/item-2
- art-51/par-3: 国税通則法第六十条第二項 → 国税通則法 第六十条第二項 (Article 60, paragraph (2)), art-60/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-60/par-2 · https://japanlaw.org/l/337AC0000000066/art-60/par-2
- art-51/par-3/item-1: 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-51/par-3/item-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-51/par-3/item-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-51/par-3/item-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-51/par-3/item-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-51/par-3/item-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-51/par-3/item-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-51/par-3/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-51/par-3/item-2: 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-51/par-3/item-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-51/par-3/item-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-51/par-3/item-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-51/par-3/item-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-51/par-3/item-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-51/par-3/item-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-51/par-3/item-2: 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-51/par-3/item-2: 国税通則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-51/par-3/item-3: 第三十九条第二十九項 → 相続税法 第三十九条第二十九項 (Article 39, paragraph (29)), art-39/par-29 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-29 · https://japanlaw.org/l/325AC0000000073/art-39/par-29
- art-51/par-3/item-3: 同条第二十二項 → 相続税法 第三十九条第二十二項 (Article 39, paragraph (22)), art-39/par-22 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-22 · https://japanlaw.org/l/325AC0000000073/art-39/par-22
- art-51/par-3/item-3: 同条第一項 → 相続税法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-1 · https://japanlaw.org/l/325AC0000000073/art-39/par-1
- art-51/par-3/item-3: 同条第二十二項第一号 → 相続税法 第三十九条第二十二項第一号 (Article 39, paragraph (22), item (i)), art-39/par-22/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-22/item-1 · https://japanlaw.org/l/325AC0000000073/art-39/par-22/item-1
- art-51/par-3/item-3: 同条第八項 → 相続税法 第三十九条第八項 (Article 39, paragraph (8)), art-39/par-8 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-8 · https://japanlaw.org/l/325AC0000000073/art-39/par-8
- art-51/par-3/item-3: 同条第二十二項第二号 → 相続税法 第三十九条第二十二項第二号 (Article 39, paragraph (22), item (ii)), art-39/par-22/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-22/item-2 · https://japanlaw.org/l/325AC0000000073/art-39/par-22/item-2
- art-51/par-4: 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-51/par-4: 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-51-2/par-1: 第三十四条第一項 → 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-51-2/par-1/item-1: 第三十四条第六項 → 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-51-2/par-1/item-1: 同条第八項 → 相続税法 第三十四条第八項 (Article 34, paragraph (8)), art-34/par-8 — https://japanlaw.org/en/inheritance-tax-act/art-34/par-8 · https://japanlaw.org/l/325AC0000000073/art-34/par-8
- art-51-2/par-1/item-1: この項 → 相続税法 第五十一条の二第一項 (Article 51-2, paragraph (1)), art-51-2/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-51-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-51-2/par-1
- art-51-2/par-1/item-1: 同条第一項 → 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-51-2/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-51-2/par-1/item-1: 次条第四項 → 相続税法 第五十二条第四項 (Article 52, paragraph (4)), art-52/par-4 — https://japanlaw.org/en/inheritance-tax-act/art-52/par-4 · https://japanlaw.org/l/325AC0000000073/art-52/par-4
- art-51-2/par-1/item-1: 第五十三条 → 相続税法 第五十三条 (Article 53), art-53 — https://japanlaw.org/en/inheritance-tax-act/art-53 · https://japanlaw.org/l/325AC0000000073/art-53
- art-51-2/par-1/item-2: 前号 → 相続税法 第五十一条の二第一項第一号 (Article 51-2, paragraph (1), item (i)), art-51-2/par-1/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-51-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-51-2/par-1/item-1
- art-51-2/par-1/item-3: 第三十四条第一項 → 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-51-2/par-1/item-3: 第一号 → 相続税法 第五十一条の二第一項第一号 (Article 51-2, paragraph (1), item (i)), art-51-2/par-1/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-51-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-51-2/par-1/item-1
- art-51-2/par-2: 前項第一号 → 相続税法 第五十一条の二第一項第一号 (Article 51-2, paragraph (1), item (i)), art-51-2/par-1/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-51-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-51-2/par-1/item-1
- art-51-2/par-2: 同項第三号 → 相続税法 第五十一条の二第一項第三号 (Article 51-2, paragraph (1), item (iii)), art-51-2/par-1/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-51-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-51-2/par-1/item-3
- art-51-2/par-3: 第一項 → 相続税法 第五十一条の二第一項 (Article 51-2, paragraph (1)), art-51-2/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-51-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-51-2/par-1
- art-51-2/par-3: 国税通則法第六十四条第二項 → 国税通則法 第六十四条第二項 (Article 64, paragraph (2)), art-64/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-64/par-2 · https://japanlaw.org/l/337AC0000000066/art-64/par-2
- art-51-2/par-3: 第三項 → 国税通則法 第六十四条第三項 (Article 64, paragraph (3)), art-64/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-64/par-3 · https://japanlaw.org/l/337AC0000000066/art-64/par-3
- art-52/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-52/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-52/par-1/item-1: 第五十一条第二項第一号 → 相続税法 第五十一条第二項第一号 (Article 51, paragraph (2), item (i)), art-51/par-2/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-51/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-51/par-2/item-1
- art-52/par-1/item-1: 同項第二号 → 相続税法 第五十一条第二項第二号 (Article 51, paragraph (2), item (ii)), art-51/par-2/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-51/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-51/par-2/item-2
- art-52/par-1/item-1: 第四項 → 相続税法 第五十二条第四項 (Article 52, paragraph (4)), art-52/par-4 — https://japanlaw.org/en/inheritance-tax-act/art-52/par-4 · https://japanlaw.org/l/325AC0000000073/art-52/par-4
- art-52/par-1/item-1: 次号 → 相続税法 第五十二条第一項第二号 (Article 52, paragraph (1), item (ii)), art-52/par-1/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-52/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-52/par-1/item-2
- art-52/par-1/item-1/sub-1: この号 → 相続税法 第五十二条第一項第一号 (Article 52, paragraph (1), item (i)), art-52/par-1/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-52/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-52/par-1/item-1
- art-52/par-2: 第三十九条第三十二項 → 相続税法 第三十九条第三十二項 (Article 39, paragraph (32)), art-39/par-32 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-32 · https://japanlaw.org/l/325AC0000000073/art-39/par-32
- art-52/par-2: 第四十条第二項 → 相続税法 第四十条第二項 (Article 40, paragraph (2)), art-40/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-40/par-2 · https://japanlaw.org/l/325AC0000000073/art-40/par-2
- art-52/par-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-52/par-2: 第四十七条第十一項 → 相続税法 第四十七条第十一項 (Article 47, paragraph (11)), art-47/par-11 — https://japanlaw.org/en/inheritance-tax-act/art-47/par-11 · https://japanlaw.org/l/325AC0000000073/art-47/par-11
- art-52/par-2: 前項 → 相続税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-52/par-1 · https://japanlaw.org/l/325AC0000000073/art-52/par-1
- art-52/par-3: 第一項第一号 → 相続税法 第五十二条第一項第一号 (Article 52, paragraph (1), item (i)), art-52/par-1/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-52/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-52/par-1/item-1
- art-52/par-3: 同項 → 相続税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-52/par-1 · https://japanlaw.org/l/325AC0000000073/art-52/par-1
- art-52/par-4: 第三十九条第二項 → 相続税法 第三十九条第二項 (Article 39, paragraph (2)), art-39/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-2 · https://japanlaw.org/l/325AC0000000073/art-39/par-2
- art-52/par-4: 同条第二十九項 → 相続税法 第三十九条第二十九項 (Article 39, paragraph (29)), art-39/par-29 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-29 · https://japanlaw.org/l/325AC0000000073/art-39/par-29
- art-52/par-4: 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-52/par-4: この項 → 相続税法 第五十二条第四項 (Article 52, paragraph (4)), art-52/par-4 — https://japanlaw.org/en/inheritance-tax-act/art-52/par-4 · https://japanlaw.org/l/325AC0000000073/art-52/par-4
- art-52/par-4: 第三十九条第十二項 → 相続税法 第三十九条第十二項 (Article 39, paragraph (12)), art-39/par-12 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-12 · https://japanlaw.org/l/325AC0000000073/art-39/par-12
- art-52/par-4: 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-52/par-4: 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-52/par-4: 同条第二十二項第一号 → 相続税法 第三十九条第二十二項第一号 (Article 39, paragraph (22), item (i)), art-39/par-22/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-22/item-1 · https://japanlaw.org/l/325AC0000000073/art-39/par-22/item-1
- art-52/par-4: 第三十九条第八項 → 相続税法 第三十九条第八項 (Article 39, paragraph (8)), art-39/par-8 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-8 · https://japanlaw.org/l/325AC0000000073/art-39/par-8
- art-52/par-4: 同条第二十二項第二号 → 相続税法 第三十九条第二十二項第二号 (Article 39, paragraph (22), item (ii)), art-39/par-22/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-22/item-2 · https://japanlaw.org/l/325AC0000000073/art-39/par-22/item-2
- art-52/par-5: 第三十九条第二十二項 → 相続税法 第三十九条第二十二項 (Article 39, paragraph (22)), art-39/par-22 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-22 · https://japanlaw.org/l/325AC0000000073/art-39/par-22
- art-52/par-5: 第二十四項 → 相続税法 第三十九条第二十四項 (Article 39, paragraph (24)), art-39/par-24 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-24 · https://japanlaw.org/l/325AC0000000073/art-39/par-24
- art-52/par-5: 同条第一項 → 相続税法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-1 · https://japanlaw.org/l/325AC0000000073/art-39/par-1
- art-52/par-5: 第一項 → 相続税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-52/par-1 · https://japanlaw.org/l/325AC0000000073/art-52/par-1
- art-52/par-6: 前各項 → 相続税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-52/par-1 · https://japanlaw.org/l/325AC0000000073/art-52/par-1
- art-52/par-6: 前各項 → 相続税法 第五十二条第二項 (Article 52, paragraph (2)), art-52/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-52/par-2 · https://japanlaw.org/l/325AC0000000073/art-52/par-2
- art-52/par-6: 前各項 → 相続税法 第五十二条第三項 (Article 52, paragraph (3)), art-52/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-52/par-3 · https://japanlaw.org/l/325AC0000000073/art-52/par-3
- art-52/par-6: 前各項 → 相続税法 第五十二条第四項 (Article 52, paragraph (4)), art-52/par-4 — https://japanlaw.org/en/inheritance-tax-act/art-52/par-4 · https://japanlaw.org/l/325AC0000000073/art-52/par-4
- art-52/par-6: 前各項 → 相続税法 第五十二条第五項 (Article 52, paragraph (5)), art-52/par-5 — https://japanlaw.org/en/inheritance-tax-act/art-52/par-5 · https://japanlaw.org/l/325AC0000000073/art-52/par-5
- art-53/par-1: 第四十二条第二項 → 相続税法 第四十二条第二項 (Article 42, paragraph (2)), art-42/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-42/par-2 · https://japanlaw.org/l/325AC0000000073/art-42/par-2
- art-53/par-1: 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-53/par-1: この条 → 相続税法 第五十三条 (Article 53), art-53 — https://japanlaw.org/en/inheritance-tax-act/art-53 · https://japanlaw.org/l/325AC0000000073/art-53
- art-53/par-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-53/par-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-53/par-1: 第五十一条第二項第一号 → 相続税法 第五十一条第二項第一号 (Article 51, paragraph (2), item (i)), art-51/par-2/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-51/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-51/par-2/item-1
- art-53/par-1: 同項第二号 → 相続税法 第五十一条第二項第二号 (Article 51, paragraph (2), item (ii)), art-51/par-2/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-51/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-51/par-2/item-2
- art-53/par-1: 次項 → 相続税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-53/par-2 · https://japanlaw.org/l/325AC0000000073/art-53/par-2
- art-53/par-1: 第四十三条第二項 → 相続税法 第四十三条第二項 (Article 43, paragraph (2)), art-43/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-43/par-2 · https://japanlaw.org/l/325AC0000000073/art-43/par-2
- art-53/par-1: 第四十二条第二十八項第一号 → 相続税法 第四十二条第二十八項第一号 (Article 42, paragraph (28), item (i)), art-42/par-28/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-42/par-28/item-1 · https://japanlaw.org/l/325AC0000000073/art-42/par-28/item-1
- art-53/par-1: 同条第六項 → 相続税法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/en/inheritance-tax-act/art-42/par-6 · https://japanlaw.org/l/325AC0000000073/art-42/par-6
- art-53/par-1: 同条第二十八項第二号 → 相続税法 第四十二条第二十八項第二号 (Article 42, paragraph (28), item (ii)), art-42/par-28/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-42/par-28/item-2 · https://japanlaw.org/l/325AC0000000073/art-42/par-28/item-2
- art-53/par-2: 前項 → 相続税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-53/par-1 · https://japanlaw.org/l/325AC0000000073/art-53/par-1
- art-53/par-2: 第四十二条第四項 → 相続税法 第四十二条第四項 (Article 42, paragraph (4)), art-42/par-4 — https://japanlaw.org/en/inheritance-tax-act/art-42/par-4 · https://japanlaw.org/l/325AC0000000073/art-42/par-4
- art-53/par-2: 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-53/par-2: この項 → 相続税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-53/par-2 · https://japanlaw.org/l/325AC0000000073/art-53/par-2
- art-53/par-2: 第四十三条第二項 → 相続税法 第四十三条第二項 (Article 43, paragraph (2)), art-43/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-43/par-2 · https://japanlaw.org/l/325AC0000000073/art-43/par-2
- art-53/par-3: 第四十六条第三項 → 相続税法 第四十六条第三項 (Article 46, paragraph (3)), art-46/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-46/par-3 · https://japanlaw.org/l/325AC0000000073/art-46/par-3
- art-53/par-3: 前二項 → 相続税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-53/par-1 · https://japanlaw.org/l/325AC0000000073/art-53/par-1
- art-53/par-3: 前二項 → 相続税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-53/par-2 · https://japanlaw.org/l/325AC0000000073/art-53/par-2
- art-53/par-3: 次項 → 相続税法 第五十三条第四項 (Article 53, paragraph (4)), art-53/par-4 — https://japanlaw.org/en/inheritance-tax-act/art-53/par-4 · https://japanlaw.org/l/325AC0000000073/art-53/par-4
- art-53/par-3/item-1: 第四十六条第十項 → 相続税法 第四十六条第十項 (Article 46, paragraph (10)), art-46/par-10 — https://japanlaw.org/en/inheritance-tax-act/art-46/par-10 · https://japanlaw.org/l/325AC0000000073/art-46/par-10
- art-53/par-3/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-53/par-3/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-53/par-3/item-2: 第四十七条第三項 → 相続税法 第四十七条第三項 (Article 47, paragraph (3)), art-47/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-47/par-3 · https://japanlaw.org/l/325AC0000000073/art-47/par-3
- art-53/par-3/item-2/sub-1: 第四十七条第三項 → 相続税法 第四十七条第三項 (Article 47, paragraph (3)), art-47/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-47/par-3 · https://japanlaw.org/l/325AC0000000073/art-47/par-3
- art-53/par-3/item-2/sub-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-53/par-3/item-2/sub-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-53/par-3/item-2/sub-2: 第四十七条第三項 → 相続税法 第四十七条第三項 (Article 47, paragraph (3)), art-47/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-47/par-3 · https://japanlaw.org/l/325AC0000000073/art-47/par-3
- art-53/par-4: 前項 → 相続税法 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-53/par-3 · https://japanlaw.org/l/325AC0000000073/art-53/par-3
- art-53/par-4/item-1: 前項第一号 → 相続税法 第五十三条第三項第一号 (Article 53, paragraph (3), item (i)), art-53/par-3/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-53/par-3/item-1 · https://japanlaw.org/l/325AC0000000073/art-53/par-3/item-1
- art-53/par-4/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-53/par-4/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-53/par-4/item-2: 前項第二号 → 相続税法 第五十三条第三項第二号 (Article 53, paragraph (3), item (ii)), art-53/par-3/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-53/par-3/item-2 · https://japanlaw.org/l/325AC0000000073/art-53/par-3/item-2
- art-53/par-4/item-2/sub-1: 前項第二号 → 相続税法 第五十三条第三項第二号 (Article 53, paragraph (3), item (ii)), art-53/par-3/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-53/par-3/item-2 · https://japanlaw.org/l/325AC0000000073/art-53/par-3/item-2
- art-53/par-4/item-2/sub-1: 第四十七条第三項 → 相続税法 第四十七条第三項 (Article 47, paragraph (3)), art-47/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-47/par-3 · https://japanlaw.org/l/325AC0000000073/art-47/par-3
- art-53/par-4/item-2/sub-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-53/par-4/item-2/sub-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-53/par-4/item-2/sub-2: 前項第二号 → 相続税法 第五十三条第三項第二号 (Article 53, paragraph (3), item (ii)), art-53/par-3/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-53/par-3/item-2 · https://japanlaw.org/l/325AC0000000073/art-53/par-3/item-2
- art-53/par-4/item-2/sub-2: 前条第一項第一号 → 相続税法 第五十二条第一項第一号 (Article 52, paragraph (1), item (i)), art-52/par-1/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-52/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-52/par-1/item-1
- art-53/par-4/item-2/sub-2: 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-53/par-4/item-2/sub-2: 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-53/par-4/item-2/sub-2: 第五十一条第二項第一号 → 相続税法 第五十一条第二項第一号 (Article 51, paragraph (2), item (i)), art-51/par-2/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-51/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-51/par-2/item-1
- art-53/par-4/item-2/sub-2: 同項第二号 → 相続税法 第五十一条第二項第二号 (Article 51, paragraph (2), item (ii)), art-51/par-2/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-51/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-51/par-2/item-2
- art-53/par-4/item-2/sub-2: 第四項 → 相続税法 第五十二条第四項 (Article 52, paragraph (4)), art-52/par-4 — https://japanlaw.org/en/inheritance-tax-act/art-52/par-4 · https://japanlaw.org/l/325AC0000000073/art-52/par-4
- art-53/par-4/item-2/sub-2: 第四十七条第三項 → 相続税法 第四十七条第三項 (Article 47, paragraph (3)), art-47/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-47/par-3 · https://japanlaw.org/l/325AC0000000073/art-47/par-3
- art-53/par-4/item-2/sub-2: 同条 → 相続税法 第五十二条 (Article 52), art-52 — https://japanlaw.org/en/inheritance-tax-act/art-52 · https://japanlaw.org/l/325AC0000000073/art-52
- art-53/par-5: 第三項 → 相続税法 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-53/par-3 · https://japanlaw.org/l/325AC0000000073/art-53/par-3
- art-53/par-5: 第四十三条第二項 → 相続税法 第四十三条第二項 (Article 43, paragraph (2)), art-43/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-43/par-2 · https://japanlaw.org/l/325AC0000000073/art-43/par-2
- art-53/par-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-53/par-6: 第四十二条第二項 → 相続税法 第四十二条第二項 (Article 42, paragraph (2)), art-42/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-42/par-2 · https://japanlaw.org/l/325AC0000000073/art-42/par-2
- art-53/par-6: 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-53/par-6: 第三十九条第一項 → 相続税法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-1 · https://japanlaw.org/l/325AC0000000073/art-39/par-1
- art-53/par-6: 第四十二条第十項 → 相続税法 第四十二条第十項 (Article 42, paragraph (10)), art-42/par-10 — https://japanlaw.org/en/inheritance-tax-act/art-42/par-10 · https://japanlaw.org/l/325AC0000000073/art-42/par-10
- art-53/par-6: 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-53/par-6: この項 → 相続税法 第五十三条第六項 (Article 53, paragraph (6)), art-53/par-6 — https://japanlaw.org/en/inheritance-tax-act/art-53/par-6 · https://japanlaw.org/l/325AC0000000073/art-53/par-6
- art-53/par-6: 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-53/par-6: 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-53/par-7: 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-53/par-7: 第四十八条の二第六項 → 相続税法 第四十八条の二第六項 (Article 48-2, paragraph (6)), art-48-2/par-6 — https://japanlaw.org/en/inheritance-tax-act/art-48-2/par-6 · https://japanlaw.org/l/325AC0000000073/art-48-2/par-6
- art-53/par-7: 第一項 → 相続税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-53/par-1 · https://japanlaw.org/l/325AC0000000073/art-53/par-1
- art-53/par-7: 第二項 → 相続税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-53/par-2 · https://japanlaw.org/l/325AC0000000073/art-53/par-2
- art-53/par-7: 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-53/par-7: 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-53/par-7: 第四十三条第二項 → 相続税法 第四十三条第二項 (Article 43, paragraph (2)), art-43/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-43/par-2 · https://japanlaw.org/l/325AC0000000073/art-43/par-2
- art-53/par-7: この項 → 相続税法 第五十三条第七項 (Article 53, paragraph (7)), art-53/par-7 — https://japanlaw.org/en/inheritance-tax-act/art-53/par-7 · https://japanlaw.org/l/325AC0000000073/art-53/par-7
- art-53/par-7: 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-53/par-8: 前各項 → 相続税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-53/par-1 · https://japanlaw.org/l/325AC0000000073/art-53/par-1
- art-53/par-8: 前各項 → 相続税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-53/par-2 · https://japanlaw.org/l/325AC0000000073/art-53/par-2
- art-53/par-8: 前各項 → 相続税法 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-53/par-3 · https://japanlaw.org/l/325AC0000000073/art-53/par-3
- art-53/par-8: 前各項 → 相続税法 第五十三条第四項 (Article 53, paragraph (4)), art-53/par-4 — https://japanlaw.org/en/inheritance-tax-act/art-53/par-4 · https://japanlaw.org/l/325AC0000000073/art-53/par-4
- art-53/par-8: 前各項 → 相続税法 第五十三条第五項 (Article 53, paragraph (5)), art-53/par-5 — https://japanlaw.org/en/inheritance-tax-act/art-53/par-5 · https://japanlaw.org/l/325AC0000000073/art-53/par-5
- art-53/par-8: 前各項 → 相続税法 第五十三条第六項 (Article 53, paragraph (6)), art-53/par-6 — https://japanlaw.org/en/inheritance-tax-act/art-53/par-6 · https://japanlaw.org/l/325AC0000000073/art-53/par-6
- art-53/par-8: 前各項 → 相続税法 第五十三条第七項 (Article 53, paragraph (7)), art-53/par-7 — https://japanlaw.org/en/inheritance-tax-act/art-53/par-7 · https://japanlaw.org/l/325AC0000000073/art-53/par-7
- art-55/par-1: 第三十二条第一項 → 相続税法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1 · https://japanlaw.org/l/325AC0000000073/art-32/par-1
- art-58/par-1: この項 → 相続税法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-58/par-1 · https://japanlaw.org/l/325AC0000000073/art-58/par-1
- art-58/par-1: 次項 → 相続税法 第五十八条第二項 (Article 58, paragraph (2)), art-58/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-58/par-2 · https://japanlaw.org/l/325AC0000000073/art-58/par-2
- art-58/par-1: 戸籍法（昭和二十二年法律第二百二十四号）第百二十条の四第一項 → 戸籍法 第百二十条の四第一項 (Article 120-4, paragraph (1)), art-120-4/par-1 — https://japanlaw.org/en/family-register-act/art-120-4/par-1 · https://japanlaw.org/l/322AC0000000224/art-120-4/par-1
- art-58/par-3: 前項 → 相続税法 第五十八条第二項 (Article 58, paragraph (2)), art-58/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-58/par-2 · https://japanlaw.org/l/325AC0000000073/art-58/par-2
- art-58/par-3: 地方自治法（昭和二十二年法律第六十七号）第二条第九項第一号 → e-Gov law 322AC0000000067, 第二条第九項第一号 (Article 2, paragraph (9), item (i)), art-2/par-9/item-1 — not held in this collection
- art-59/par-1: この項 → 相続税法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-59/par-1 · https://japanlaw.org/l/325AC0000000073/art-59/par-1
- art-59/par-1: 次項 → 相続税法 第五十九条第二項 (Article 59, paragraph (2)), art-59/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-59/par-2 · https://japanlaw.org/l/325AC0000000073/art-59/par-2
- art-59/par-1: 第三条第一項第二号 → 相続税法 第三条第一項第二号 (Article 3, paragraph (1), item (ii)), art-3/par-1/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-2
- art-59/par-3: この項 → 相続税法 第五十九条第三項 (Article 59, paragraph (3)), art-59/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-59/par-3 · https://japanlaw.org/l/325AC0000000073/art-59/par-3
- art-59/par-3/item-2: 第九条の二第一項 → 相続税法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-9-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-9-2/par-1
- art-59/par-5: 第一項 → 相続税法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-59/par-1 · https://japanlaw.org/l/325AC0000000073/art-59/par-1
- art-59/par-5: 第二項 → 相続税法 第五十九条第二項 (Article 59, paragraph (2)), art-59/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-59/par-2 · https://japanlaw.org/l/325AC0000000073/art-59/par-2
- art-59/par-5: 第三項 → 相続税法 第五十九条第三項 (Article 59, paragraph (3)), art-59/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-59/par-3 · https://japanlaw.org/l/325AC0000000073/art-59/par-3
- art-59/par-5: この条 → 相続税法 第五十九条 (Article 59), art-59 — https://japanlaw.org/en/inheritance-tax-act/art-59 · https://japanlaw.org/l/325AC0000000073/art-59
- art-59/par-5/item-1: 情報通信技術を活用した行政の推進等に関する法律（平成十四年法律第百五十一号）第六条第一項 → e-Gov law 414AC0000000151, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection
- art-59/par-5/item-2: この条 → 相続税法 第五十九条 (Article 59), art-59 — https://japanlaw.org/en/inheritance-tax-act/art-59 · https://japanlaw.org/l/325AC0000000073/art-59
- art-59/par-6: 前項 → 相続税法 第五十九条第五項 (Article 59, paragraph (5)), art-59/par-5 — https://japanlaw.org/en/inheritance-tax-act/art-59/par-5 · https://japanlaw.org/l/325AC0000000073/art-59/par-5
- art-59/par-7: 第一項から第三項まで → 相続税法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-59/par-1 · https://japanlaw.org/l/325AC0000000073/art-59/par-1
- art-59/par-7: 第一項から第三項まで → 相続税法 第五十九条第二項 (Article 59, paragraph (2)), art-59/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-59/par-2 · https://japanlaw.org/l/325AC0000000073/art-59/par-2
- art-59/par-7: 第一項から第三項まで → 相続税法 第五十九条第三項 (Article 59, paragraph (3)), art-59/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-59/par-3 · https://japanlaw.org/l/325AC0000000073/art-59/par-3
- art-59/par-7: 第五項 → 相続税法 第五十九条第五項 (Article 59, paragraph (5)), art-59/par-5 — https://japanlaw.org/en/inheritance-tax-act/art-59/par-5 · https://japanlaw.org/l/325AC0000000073/art-59/par-5
- art-59/par-8: 第五項 → 相続税法 第五十九条第五項 (Article 59, paragraph (5)), art-59/par-5 — https://japanlaw.org/en/inheritance-tax-act/art-59/par-5 · https://japanlaw.org/l/325AC0000000073/art-59/par-5
- art-59/par-8: 前項 → 相続税法 第五十九条第七項 (Article 59, paragraph (7)), art-59/par-7 — https://japanlaw.org/en/inheritance-tax-act/art-59/par-7 · https://japanlaw.org/l/325AC0000000073/art-59/par-7
- art-59/par-8: 第六項 → 相続税法 第五十九条第六項 (Article 59, paragraph (6)), art-59/par-6 — https://japanlaw.org/en/inheritance-tax-act/art-59/par-6 · https://japanlaw.org/l/325AC0000000073/art-59/par-6
- art-59/par-8: 第一項から第三項まで → 相続税法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-59/par-1 · https://japanlaw.org/l/325AC0000000073/art-59/par-1
- art-59/par-8: 第一項から第三項まで → 相続税法 第五十九条第二項 (Article 59, paragraph (2)), art-59/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-59/par-2 · https://japanlaw.org/l/325AC0000000073/art-59/par-2
- art-59/par-8: 第一項から第三項まで → 相続税法 第五十九条第三項 (Article 59, paragraph (3)), art-59/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-59/par-3 · https://japanlaw.org/l/325AC0000000073/art-59/par-3
- art-59/par-8: 第七十条 → 相続税法 第七十条 (Article 70), art-70 — https://japanlaw.org/en/inheritance-tax-act/art-70 · https://japanlaw.org/l/325AC0000000073/art-70
- art-59/par-8: 第百二十八条 → 国税通則法 第百二十八条 (Article 128), art-128 — https://japanlaw.org/en/national-tax-general-rules-act/art-128 · https://japanlaw.org/l/337AC0000000066/art-128
- art-61/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-62/par-1: 第一条の三第一項第一号 → 相続税法 第一条の三第一項第一号 (Article 1-3, paragraph (1), item (i)), art-1-3/par-1/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-1-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-1
- art-62/par-1: 第三号 → 相続税法 第一条の三第一項第三号 (Article 1-3, paragraph (1), item (iii)), art-1-3/par-1/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-1-3/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-3
- art-62/par-1: 第五号 → 相続税法 第一条の三第一項第五号 (Article 1-3, paragraph (1), item (v)), art-1-3/par-1/item-5 — https://japanlaw.org/en/inheritance-tax-act/art-1-3/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-5
- art-62/par-1: 第一条の四第一項第一号 → 相続税法 第一条の四第一項第一号 (Article 1-4, paragraph (1), item (i)), art-1-4/par-1/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-1-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-1
- art-62/par-1: 第三号 → 相続税法 第一条の四第一項第三号 (Article 1-4, paragraph (1), item (iii)), art-1-4/par-1/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-1-4/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-3
- art-62/par-2: 第一条の三第一項第二号 → 相続税法 第一条の三第一項第二号 (Article 1-3, paragraph (1), item (ii)), art-1-3/par-1/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-1-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-2
- art-62/par-2: 第四号 → 相続税法 第一条の三第一項第四号 (Article 1-3, paragraph (1), item (iv)), art-1-3/par-1/item-4 — https://japanlaw.org/en/inheritance-tax-act/art-1-3/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-4
- art-62/par-2: 第一条の四第一項第二号 → 相続税法 第一条の四第一項第二号 (Article 1-4, paragraph (1), item (ii)), art-1-4/par-1/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-1-4/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-2
- art-62/par-2: 第四号 → 相続税法 第一条の四第一項第四号 (Article 1-4, paragraph (1), item (iv)), art-1-4/par-1/item-4 — https://japanlaw.org/en/inheritance-tax-act/art-1-4/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-4
- art-62/par-2: 第一条の三第一項第一号 → 相続税法 第一条の三第一項第一号 (Article 1-3, paragraph (1), item (i)), art-1-3/par-1/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-1-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-1
- art-62/par-2: 第三号 → 相続税法 第一条の三第一項第三号 (Article 1-3, paragraph (1), item (iii)), art-1-3/par-1/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-1-3/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-3
- art-62/par-2: 第五号 → 相続税法 第一条の三第一項第五号 (Article 1-3, paragraph (1), item (v)), art-1-3/par-1/item-5 — https://japanlaw.org/en/inheritance-tax-act/art-1-3/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-5
- art-62/par-2: 第一条の四第一項第一号 → 相続税法 第一条の四第一項第一号 (Article 1-4, paragraph (1), item (i)), art-1-4/par-1/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-1-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-1
- art-62/par-2: 第三号 → 相続税法 第一条の四第一項第三号 (Article 1-4, paragraph (1), item (iii)), art-1-4/par-1/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-1-4/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-3
- art-62/par-3: 第二十七条第二項 → 相続税法 第二十七条第二項 (Article 27, paragraph (2)), art-27/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-27/par-2 · https://japanlaw.org/l/325AC0000000073/art-27/par-2
- art-62/par-3: 第二十八条第二項 → 相続税法 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-28/par-2 · https://japanlaw.org/l/325AC0000000073/art-28/par-2
- art-62/par-3: 第二十九条第二項 → 相続税法 第二十九条第二項 (Article 29, paragraph (2)), art-29/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-29/par-2 · https://japanlaw.org/l/325AC0000000073/art-29/par-2
- art-63/par-1: 第十五条第二項 → 相続税法 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-15/par-2 · https://japanlaw.org/l/325AC0000000073/art-15/par-2
- art-63/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-63/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-63/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-63/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-63/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-63/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-64/par-2: 前項 → 相続税法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-64/par-1 · https://japanlaw.org/l/325AC0000000073/art-64/par-1
- art-64/par-2: 法人税法第百三十二条第一項 → 法人税法 第百三十二条第一項 (Article 132, paragraph (1)), art-132/par-1 — https://japanlaw.org/en/corporation-tax-act/art-132/par-1 · https://japanlaw.org/l/340AC0000000034/art-132/par-1
- art-64/par-2: 所得税法第百五十七条第一項 → 所得税法 第百五十七条第一項 (Article 157, paragraph (1)), art-157/par-1 — https://japanlaw.org/en/income-tax-act/art-157/par-1 · https://japanlaw.org/l/340AC0000000033/art-157/par-1
- art-64/par-2: 地価税法（平成三年法律第六十九号）第三十二条第一項 → e-Gov law 403AC0000000069, 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — not held in this collection
- art-64/par-3: 前二項 → 相続税法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-64/par-1 · https://japanlaw.org/l/325AC0000000073/art-64/par-1
- art-64/par-3: 前二項 → 相続税法 第六十四条第二項 (Article 64, paragraph (2)), art-64/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-64/par-2 · https://japanlaw.org/l/325AC0000000073/art-64/par-2
- art-64/par-3: 法人税法第二条第十号 → 法人税法 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-10 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-10
- art-64/par-3: 所得税法第百五十七条第一項第二号 → 所得税法 第百五十七条第一項第二号 (Article 157, paragraph (1), item (ii)), art-157/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-157/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-157/par-1/item-2
- art-64/par-4: 法人税法第二条第十二号の五の二 → 法人税法 第二条第一項第十二号の五の二 (Article 2, paragraph (1), item (xii-5-2)), art-2/par-1/item-12-5-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-5-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-5-2
- art-64/par-4: 同条第十二号の十六 → 法人税法 第二条第一項第十二号の十六 (Article 2, paragraph (1), item (xii-16)), art-2/par-1/item-12-16 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-16 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-16
- art-64/par-4: この項 → 相続税法 第六十四条第四項 (Article 64, paragraph (4)), art-64/par-4 — https://japanlaw.org/en/inheritance-tax-act/art-64/par-4 · https://japanlaw.org/l/325AC0000000073/art-64/par-4
- art-64/par-5: 法人税法第二条第二十九号の二 → 法人税法 第二条第一項第二十九号の二 (Article 2, paragraph (1), item (xxix-2)), art-2/par-1/item-29-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-29-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-29-2
- art-64/par-5: この項 → 相続税法 第六十四条第五項 (Article 64, paragraph (5)), art-64/par-5 — https://japanlaw.org/en/inheritance-tax-act/art-64/par-5 · https://japanlaw.org/l/325AC0000000073/art-64/par-5
- art-64/par-5: 第九条の二第一項 → 相続税法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-9-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-9-2/par-1
- art-64/par-5: 前各項 → 相続税法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-64/par-1 · https://japanlaw.org/l/325AC0000000073/art-64/par-1
- art-64/par-5: 前各項 → 相続税法 第六十四条第二項 (Article 64, paragraph (2)), art-64/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-64/par-2 · https://japanlaw.org/l/325AC0000000073/art-64/par-2
- art-64/par-5: 前各項 → 相続税法 第六十四条第三項 (Article 64, paragraph (3)), art-64/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-64/par-3 · https://japanlaw.org/l/325AC0000000073/art-64/par-3
- art-64/par-5: 前各項 → 相続税法 第六十四条第四項 (Article 64, paragraph (4)), art-64/par-4 — https://japanlaw.org/en/inheritance-tax-act/art-64/par-4 · https://japanlaw.org/l/325AC0000000073/art-64/par-4
- art-64/par-5/item-1: 法人税法第四条の二 → 法人税法 第四条の二 (Article 4-2), art-4-2 — https://japanlaw.org/en/corporation-tax-act/art-4-2 · https://japanlaw.org/l/340AC0000000034/art-4-2
- art-64/par-5/item-1: 同条第一項 → 法人税法 第四条の二第一項 (Article 4-2, paragraph (1)), art-4-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-4-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-4-2/par-1
- art-64/par-5/item-2: 法人税法第四条の三 → 法人税法 第四条の三 (Article 4-3), art-4-3 — https://japanlaw.org/en/corporation-tax-act/art-4-3 · https://japanlaw.org/l/340AC0000000034/art-4-3
- art-64/par-5/item-3: 前二号 → 相続税法 第六十四条第五項第一号 (Article 64, paragraph (5), item (i)), art-64/par-5/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-64/par-5/item-1 · https://japanlaw.org/l/325AC0000000073/art-64/par-5/item-1
- art-64/par-5/item-3: 前二号 → 相続税法 第六十四条第五項第二号 (Article 64, paragraph (5), item (ii)), art-64/par-5/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-64/par-5/item-2 · https://japanlaw.org/l/325AC0000000073/art-64/par-5/item-2
- art-64/par-5/item-3: 第九条の二第一項 → 相続税法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-9-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-9-2/par-1
- art-64/par-5/item-3: 前各項 → 相続税法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-64/par-1 · https://japanlaw.org/l/325AC0000000073/art-64/par-1
- art-64/par-5/item-3: 前各項 → 相続税法 第六十四条第二項 (Article 64, paragraph (2)), art-64/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-64/par-2 · https://japanlaw.org/l/325AC0000000073/art-64/par-2
- art-64/par-5/item-3: 前各項 → 相続税法 第六十四条第三項 (Article 64, paragraph (3)), art-64/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-64/par-3 · https://japanlaw.org/l/325AC0000000073/art-64/par-3
- art-64/par-5/item-3: 前各項 → 相続税法 第六十四条第四項 (Article 64, paragraph (4)), art-64/par-4 — https://japanlaw.org/en/inheritance-tax-act/art-64/par-4 · https://japanlaw.org/l/325AC0000000073/art-64/par-4
- art-65/par-1: 次条 → 相続税法 第六十六条 (Article 66), art-66 — https://japanlaw.org/en/inheritance-tax-act/art-66 · https://japanlaw.org/l/325AC0000000073/art-66
- art-65/par-1: 前条第一項 → 相続税法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-64/par-1 · https://japanlaw.org/l/325AC0000000073/art-64/par-1
- art-65/par-1: 次条第四項 → 相続税法 第六十六条第四項 (Article 66, paragraph (4)), art-66/par-4 — https://japanlaw.org/en/inheritance-tax-act/art-66/par-4 · https://japanlaw.org/l/325AC0000000073/art-66/par-4
- art-65/par-1: 第十二条第一項第三号 → 相続税法 第十二条第一項第三号 (Article 12, paragraph (1), item (iii)), art-12/par-1/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-12/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-3
- art-65/par-1: 第二十一条の三第一項第三号 → 相続税法 第二十一条の三第一項第三号 (Article 21-3, paragraph (1), item (iii)), art-21-3/par-1/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-21-3/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-1/item-3
- art-65/par-2: 第十二条第二項 → 相続税法 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-12/par-2 · https://japanlaw.org/l/325AC0000000073/art-12/par-2
- art-65/par-2: 前項 → 相続税法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-65/par-1 · https://japanlaw.org/l/325AC0000000073/art-65/par-1
- art-65/par-2: 同条第一項第三号 → 相続税法 第十二条第一項第三号 (Article 12, paragraph (1), item (iii)), art-12/par-1/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-12/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-3
- art-65/par-2: 第二十一条の三第一項第三号 → 相続税法 第二十一条の三第一項第三号 (Article 21-3, paragraph (1), item (iii)), art-21-3/par-1/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-21-3/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-1/item-3
- art-65/par-3: 前二項 → 相続税法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-65/par-1 · https://japanlaw.org/l/325AC0000000073/art-65/par-1
- art-65/par-3: 前二項 → 相続税法 第六十五条第二項 (Article 65, paragraph (2)), art-65/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-65/par-2 · https://japanlaw.org/l/325AC0000000073/art-65/par-2
- art-65/par-4: 第一項 → 相続税法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-65/par-1 · https://japanlaw.org/l/325AC0000000073/art-65/par-1
- art-66/par-2: 前項 → 相続税法 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-66/par-1 · https://japanlaw.org/l/325AC0000000073/art-66/par-1
- art-66/par-3: 前二項 → 相続税法 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-66/par-1 · https://japanlaw.org/l/325AC0000000073/art-66/par-1
- art-66/par-3: 前二項 → 相続税法 第六十六条第二項 (Article 66, paragraph (2)), art-66/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-66/par-2 · https://japanlaw.org/l/325AC0000000073/art-66/par-2
- art-66/par-3: 第一条の三 → 相続税法 第一条の三 (Article 1-3), art-1-3 — https://japanlaw.org/en/inheritance-tax-act/art-1-3 · https://japanlaw.org/l/325AC0000000073/art-1-3
- art-66/par-3: 第一条の四 → 相続税法 第一条の四 (Article 1-4), art-1-4 — https://japanlaw.org/en/inheritance-tax-act/art-1-4 · https://japanlaw.org/l/325AC0000000073/art-1-4
- art-66/par-4: 前三項 → 相続税法 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-66/par-1 · https://japanlaw.org/l/325AC0000000073/art-66/par-1
- art-66/par-4: 前三項 → 相続税法 第六十六条第二項 (Article 66, paragraph (2)), art-66/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-66/par-2 · https://japanlaw.org/l/325AC0000000073/art-66/par-2
- art-66/par-4: 前三項 → 相続税法 第六十六条第三項 (Article 66, paragraph (3)), art-66/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-66/par-3 · https://japanlaw.org/l/325AC0000000073/art-66/par-3
- art-66/par-4: 第六十四条第一項 → 相続税法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-64/par-1 · https://japanlaw.org/l/325AC0000000073/art-64/par-1
- art-66/par-5: 第一項 → 相続税法 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-66/par-1 · https://japanlaw.org/l/325AC0000000073/art-66/par-1
- art-66/par-5: 第二項 → 相続税法 第六十六条第二項 (Article 66, paragraph (2)), art-66/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-66/par-2 · https://japanlaw.org/l/325AC0000000073/art-66/par-2
- art-66/par-5: 前項 → 相続税法 第六十六条第四項 (Article 66, paragraph (4)), art-66/par-4 — https://japanlaw.org/en/inheritance-tax-act/art-66/par-4 · https://japanlaw.org/l/325AC0000000073/art-66/par-4
- art-66/par-6: 第四項 → 相続税法 第六十六条第四項 (Article 66, paragraph (4)), art-66/par-4 — https://japanlaw.org/en/inheritance-tax-act/art-66/par-4 · https://japanlaw.org/l/325AC0000000073/art-66/par-4
- art-66-2/par-1: この条 → 相続税法 第六十六条の二 (Article 66-2), art-66-2 — https://japanlaw.org/en/inheritance-tax-act/art-66-2 · https://japanlaw.org/l/325AC0000000073/art-66-2
- art-66-2/par-2: この条 → 相続税法 第六十六条の二 (Article 66-2), art-66-2 — https://japanlaw.org/en/inheritance-tax-act/art-66-2 · https://japanlaw.org/l/325AC0000000073/art-66-2
- art-66-2/par-2/item-1: 法人税法第二条第九号の二 → 法人税法 第二条第一項第九号の二 (Article 2, paragraph (1), item (ix-2)), art-2/par-1/item-9-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-9-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-9-2
- art-66-2/par-3: 第一項 → 相続税法 第六十六条の二第一項 (Article 66-2, paragraph (1)), art-66-2/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-66-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-1
- art-66-2/par-3: 前条第四項 → 相続税法 第六十六条第四項 (Article 66, paragraph (4)), art-66/par-4 — https://japanlaw.org/en/inheritance-tax-act/art-66/par-4 · https://japanlaw.org/l/325AC0000000073/art-66/par-4
- art-66-2/par-3: 同条第一項 → 相続税法 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-66/par-1 · https://japanlaw.org/l/325AC0000000073/art-66/par-1
- art-66-2/par-3: 第二項 → 相続税法 第六十六条第二項 (Article 66, paragraph (2)), art-66/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-66/par-2 · https://japanlaw.org/l/325AC0000000073/art-66/par-2
- art-66-2/par-4: 第一項 → 相続税法 第六十六条の二第一項 (Article 66-2, paragraph (1)), art-66-2/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-66-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-1
- art-66-2/par-4: 第一条の三 → 相続税法 第一条の三 (Article 1-3), art-1-3 — https://japanlaw.org/en/inheritance-tax-act/art-1-3 · https://japanlaw.org/l/325AC0000000073/art-1-3
- art-66-2/par-5: 第一項 → 相続税法 第六十六条の二第一項 (Article 66-2, paragraph (1)), art-66-2/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-66-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-1
- art-66-2/par-5: 第十九条第一項 → 相続税法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-19/par-1 · https://japanlaw.org/l/325AC0000000073/art-19/par-1
- art-66-2/par-6: 第一項 → 相続税法 第六十六条の二第一項 (Article 66-2, paragraph (1)), art-66-2/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-66-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-1
- art-66-2/par-6: 第二十七条第一項 → 相続税法 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-27/par-1 · https://japanlaw.org/l/325AC0000000073/art-27/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 相続税法 — the text in force from 2026-04-01 (https://laws.e-gov.go.jp/law/325AC0000000073/20260401_506AC0000000008), retrieved 2026-10-11
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 相続税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/449), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T162312-025, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-016, translated 2026-10-11
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-017, translated 2026-10-11
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-018, translated 2026-10-11
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-019, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-020, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T171218-001, translated 2026-10-11
- This site's parser, version 190 — 相続税法 — structure, counts, cross-references and defined terms, computed 2026-10-11