# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十条の十二 (Article 70-12) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": 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: 第七十条の十二 (Article 70-12)（相続税の物納の特例） — address `art-70-12` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-70-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-70-12 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第七十条の十二（相続税の物納の特例） — Special Provisions on Payment in Kind of Inheritance Tax caption: machine translation, not official art-70-12 · https://japanlaw.org/en/special-taxation-measures-act/art-70-12 · https://japanlaw.org/l/332AC0000000026/art-70-12 **第一項** 税務署長は、相続税法第四十一条第一項に規定する納税義務者が同項、同法第四十五条第一項又は第四十八条の二第一項の規定による物納の許可（以下この項において「物納の許可」という。）を申請しようとする場合において、当該物納に充てようとする財産が美術品の美術館における公開の促進に関する法律（平成十年法律第九十九号）第二条第三号に規定する登録美術品（当該物納の許可の申請に係る相続の開始時において既に同法第三条第一項に規定する登録を受けているものに限る。以下この項及び次項において「特定登録美術品」という。）であるときは、当該特定登録美術品については、当該納税義務者の申請により、相続税法第四十一条第五項（同法第四十五条第二項又は第四十八条の二第六項において準用する場合を含む。）の規定にかかわらず、物納の許可をすることができる。 art-70-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-12/par-1 In the case where a person liable for tax prescribed in Article 41, paragraph (1) of the Inheritance Tax Act intends to apply for permission for payment in kind under the provisions of that paragraph, Article 45, paragraph (1) or Article 48-2, paragraph (1) of that Act (referred to as "permission for payment in kind" in this paragraph), if the property to be used for that payment in kind is a registered artwork prescribed in Article 2, item (iii) of the Act on Public Display of Art at Museums (Act No. 99 of 1998) (limited to one that had already received the registration prescribed in Article 3, paragraph (1) of that Act at the time of the commencement of the succession relating to the application for that permission for payment in kind; referred to as a "specified registered artwork" in this paragraph and the following paragraph), the district director may, upon application by that person liable for tax, grant permission for payment in kind for that specified registered artwork, notwithstanding the provisions of Article 41, paragraph (5) of the Inheritance Tax Act (including as applied mutatis mutandis pursuant to Article 45, paragraph (2) or Article 48-2, paragraph (6) of that Act). machine translation, not official **第二項** 前項の規定の適用を受けようとする者は、相続税法第四十二条第一項（同法第四十五条第二項において準用する場合を含む。）又は第四十八条の二第二項に規定する申請書に、物納に充てようとする特定登録美術品の種類及び価額その他当該特定登録美術品に関する事項を記載した書類その他の財務省令で定める書類を添付して、これを納税地の所轄税務署長に提出しなければならない。この場合において、これらの書類は、同法第四十二条第一項に規定する物納手続関係書類とみなす。 art-70-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-12/par-2 A person seeking the application of the provisions of the preceding paragraph must attach, to the written application prescribed in Article 42, paragraph (1) (including as applied mutatis mutandis pursuant to Article 45, paragraph (2) of that Act) or Article 48-2, paragraph (2) of the Inheritance Tax Act, a document stating the type and value of the specified registered artwork to be used for the payment in kind and other matters concerning that specified registered artwork, and other documents specified by Order of the Ministry of Finance, and submit it to the district director with jurisdiction over the place for tax payment. In this case, these documents are deemed to be the documents relating to the procedures for payment in kind prescribed in Article 42, paragraph (1) of that Act. machine translation, not official --- ## Cites - art-70-12/par-1: 相続税法第四十一条第一項 → e-Gov law 325AC0000000073, 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — not held in this collection - art-70-12/par-1: 同法第四十五条第一項 → e-Gov law 325AC0000000073, 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — not held in this collection - art-70-12/par-1: 第四十八条の二第一項 → e-Gov law 325AC0000000073, 第四十八条の二第一項 (Article 48-2, paragraph (1)), art-48-2/par-1 — not held in this collection - art-70-12/par-1: 美術品の美術館における公開の促進に関する法律（平成十年法律第九十九号）第二条第三号 → e-Gov law 410AC0000000099, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection - art-70-12/par-1: 同法第三条第一項 → e-Gov law 410AC0000000099, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection - art-70-12/par-1: 相続税法第四十一条第五項 → e-Gov law 325AC0000000073, 第四十一条第五項 (Article 41, paragraph (5)), art-41/par-5 — not held in this collection - art-70-12/par-1: 同法第四十五条第二項 → e-Gov law 325AC0000000073, 第四十五条第二項 (Article 45, paragraph (2)), art-45/par-2 — not held in this collection - art-70-12/par-1: 第四十八条の二第六項 → e-Gov law 325AC0000000073, 第四十八条の二第六項 (Article 48-2, paragraph (6)), art-48-2/par-6 — not held in this collection - art-70-12/par-1: 次項 → 租税特別措置法 第七十条の十二第二項 (Article 70-12, paragraph (2)), art-70-12/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-12/par-2 - art-70-12/par-1: この項 → 租税特別措置法 第七十条の十二第一項 (Article 70-12, paragraph (1)), art-70-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-12/par-1 - art-70-12/par-2: 相続税法第四十二条第一項 → e-Gov law 325AC0000000073, 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — not held in this collection - art-70-12/par-2: 同法第四十五条第二項 → e-Gov law 325AC0000000073, 第四十五条第二項 (Article 45, paragraph (2)), art-45/par-2 — not held in this collection - art-70-12/par-2: 第四十八条の二第二項 → e-Gov law 325AC0000000073, 第四十八条の二第二項 (Article 48-2, paragraph (2)), art-48-2/par-2 — not held in this collection - art-70-12/par-2: 前項 → 租税特別措置法 第七十条の十二第一項 (Article 70-12, paragraph (1)), art-70-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-12/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第七十条の八の二第一項（計画伐採に係る相続税の延納等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-8-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-8-2/par-1 - 租税特別措置法 第七十条の十二第一項（相続税の物納の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-12/par-1 - 租税特別措置法 第七十条の十二第二項（相続税の物納の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-12/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-222, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07