# 国税通則法 / Act on General Rules for National Taxes — 第五条 (Article 5)

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- Law: 国税通則法 (Act on General Rules for National Taxes), 昭和三十七年法律第六十六号
- English title "Act on General Rules for National Taxes": Ministry of Justice translation
- 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: 第五条 (Article 5)（相続による国税の納付義務の承継） — address `art-5`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-general-rules-act/art-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-5
- 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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### 第五条（相続による国税の納付義務の承継） — Succession to the Obligation to Pay National Tax through Inheritance
<sup>caption: machine translation, not official</sup>
<sup>art-5 · https://japanlaw.org/en/national-tax-general-rules-act/art-5 · https://japanlaw.org/l/337AC0000000066/art-5</sup>

  **第一項**  相続（包括遺贈を含む。以下同じ。）があつた場合には、相続人（包括受遺者を含む。以下同じ。）又は民法（明治二十九年法律第八十九号）第九百五十一条（相続財産法人の成立）の法人は、その被相続人（包括遺贈者を含む。以下同じ。）に課されるべき、又はその被相続人が納付し、若しくは徴収されるべき国税（その滞納処分費を含む。次章、第三章第一節（国税の納付）、第六章（附帯税）、第七章第一節（国税の更正、決定等の期間制限）、第七章の二（国税の調査）及び第十一章（犯則事件の調査及び処分）を除き、以下同じ。）を納める義務を承継する。この場合において、相続人が限定承認をしたときは、その相続人は、相続によつて得た財産の限度においてのみその国税を納付する責めに任ずる。
  <sup>art-5/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-5/par-1 · https://japanlaw.org/l/337AC0000000066/art-5/par-1</sup>
  If an inheritance (including a testamentary gift by universal title; the same applies hereinafter) occurs, the heir (including a universal legatee; the same applies hereinafter) or the corporation referred to in Article 951 (Formation of a Corporation of Inherited Property) of the Civil Code (Act No. 89 of 1896) succeeds to the obligation to pay the national tax (including the expenses for the delinquent tax collection procedure therefor; the same applies hereinafter, except in the following Chapter, Chapter III, Section 1 (Payment of National Tax), Chapter VI (Accessory Tax), Chapter VII, Section 1 (Time Limit for Reassessment and Determination, etc. of National Tax), Chapter VII-2 (Examination of National Tax), and Chapter XI (Investigation and Disposition of Criminal Tax Cases)) that should be imposed on the decedent (including a person who made a testamentary gift by universal title; the same applies hereinafter), or that the decedent should pay or that should be collected from the decedent. In this case, if the heir has made a qualified acceptance, that heir is liable to pay the national tax only to the extent of the property acquired through the inheritance.
  <sup>machine translation, not official</sup>

  **第二項**  前項前段の場合において、相続人が二人以上あるときは、各相続人が同項前段の規定により承継する国税の額は、同項の国税の額を民法第九百条から第九百二条まで（法定相続分・代襲相続人の相続分・遺言による相続分の指定）の規定によるその相続分により按分して計算した額とする。
  <sup>art-5/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-5/par-2 · https://japanlaw.org/l/337AC0000000066/art-5/par-2</sup>
  In the case referred to in the first sentence of the preceding paragraph, if there are two or more heirs, the amount of national tax to which each heir succeeds pursuant to the provisions of the first sentence of that paragraph is the amount calculated by apportioning the amount of national tax referred to in that paragraph according to that heir's share in inheritance under the provisions of Articles 900 through 902 (Statutory Shares in Inheritance; Shares in Inheritance of Heirs by Representation; Designation of Shares in Inheritance by Will) of the Civil Code.
  <sup>machine translation, not official</sup>

  **第三項**  前項の場合において、相続人のうちに相続によつて得た財産の価額が同項の規定により計算した国税の額を超える者があるときは、その相続人は、その超える価額を限度として、他の相続人が前二項の規定により承継する国税を納付する責めに任ずる。
  <sup>art-5/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-5/par-3 · https://japanlaw.org/l/337AC0000000066/art-5/par-3</sup>
  In the case referred to in the preceding paragraph, if any of the heirs has acquired through the inheritance property whose value exceeds the amount of national tax calculated pursuant to the provisions of that paragraph, that heir is liable to pay the national tax to which the other heirs succeed pursuant to the provisions of the preceding two paragraphs, up to the amount of that excess value.
  <sup>machine translation, not official</sup>

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## Cites
- art-5/par-1: 民法（明治二十九年法律第八十九号）第九百五十一条 → 民法 第九百五十一条 (Article 951), art-951 — https://japanlaw.org/en/civil-code/art-951 · https://japanlaw.org/l/129AC0000000089/art-951
- art-5/par-2: 前項 → 国税通則法 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-5/par-1 · https://japanlaw.org/l/337AC0000000066/art-5/par-1
- art-5/par-2: 民法第九百条から第九百二条まで → 民法 第九百条 (Article 900), art-900 — https://japanlaw.org/en/civil-code/art-900 · https://japanlaw.org/l/129AC0000000089/art-900
- art-5/par-2: 民法第九百条から第九百二条まで → 民法 第九百一条 (Article 901), art-901 — https://japanlaw.org/en/civil-code/art-901 · https://japanlaw.org/l/129AC0000000089/art-901
- art-5/par-2: 民法第九百条から第九百二条まで → 民法 第九百二条 (Article 902), art-902 — https://japanlaw.org/en/civil-code/art-902 · https://japanlaw.org/l/129AC0000000089/art-902
- art-5/par-3: 前項 → 国税通則法 第五条第二項 (Article 5, paragraph (2)), art-5/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-5/par-2 · https://japanlaw.org/l/337AC0000000066/art-5/par-2
- art-5/par-3: 前二項 → 国税通則法 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-5/par-1 · https://japanlaw.org/l/337AC0000000066/art-5/par-1

## Cited by

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

- 国税通則法 第五条第二項（相続による国税の納付義務の承継） — https://japanlaw.org/en/national-tax-general-rules-act/art-5/par-2 · https://japanlaw.org/l/337AC0000000066/art-5/par-2
- 国税通則法 第五条第三項（相続による国税の納付義務の承継） — https://japanlaw.org/en/national-tax-general-rules-act/art-5/par-3 · https://japanlaw.org/l/337AC0000000066/art-5/par-3
- 所得税法 第百二十九条第一項（死亡の場合の確定申告による納付） — https://japanlaw.org/en/income-tax-act/art-129/par-1 · https://japanlaw.org/l/340AC0000000033/art-129/par-1
- 相続税法 第二十一条の十七第三項（相続時精算課税に係る相続税の納付義務の承継等） — https://japanlaw.org/en/inheritance-tax-act/art-21-17/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-17/par-3

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 国税通則法 — the text in force from 2026-06-24 (https://laws.e-gov.go.jp/law/337AC0000000066/20260624_508AC0000000046), retrieved 2026-09-18
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on General Rules for National Taxes — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3119/tb), retrieved 2026-09-18
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T174921-001, translated 2026-09-18
- This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18