# 相続税法 / Inheritance Tax Act
- 昭和二十五年法律第七十三号 · Act
- English title "Inheritance Tax Act": Ministry of Justice translation database, which lists the title
- Text in force since: 2026-04-01
- URL: https://japanlaw.org/ja/inheritance-tax-act
- Permanent URL: https://japanlaw.org/l/325AC0000000073
- 110 articles in the main text, 225 in the 附則 (supplementary provisions).
- English: 784 of 789 paragraphs, each marked below as the Ministry of Justice's, as the Ministry's with a slip corrected by this site, or as machine translation.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it.
Every provision is addressable on its own, down to the item, and carries
its address and both URLs on the line under it: the page that opens at it —
https://japanlaw.org/ja/inheritance-tax-act/art-1 — and the permanent form —
https://japanlaw.org/l/325AC0000000073/art-1. As Markdown: https://japanlaw.org/md/ja/inheritance-tax-act/art-1.
---
**制定文（一）** 相続税法（昭和二十二年法律第八十七号）の全部を改正する。
enact-1 · https://japanlaw.org/ja/inheritance-tax-act/enact-1 · https://japanlaw.org/l/325AC0000000073/enact-1
The Inheritance Tax Act (Act No. 87 of 1947) is amended in its entirety.
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## 第一章 総則 — Chapter I General Provisions
heading: machine translation, not official
ch-1 · https://japanlaw.org/ja/inheritance-tax-act/ch-1 · https://japanlaw.org/l/325AC0000000073/ch-1
## 第一節 通則 — Section 1 Common Provisions
heading: machine translation, not official
ch-1/sec-1 · https://japanlaw.org/ja/inheritance-tax-act/ch-1/sec-1 · https://japanlaw.org/l/325AC0000000073/ch-1/sec-1
### 第一条（趣旨） — Purpose
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art-1 · https://japanlaw.org/ja/inheritance-tax-act/art-1 · https://japanlaw.org/l/325AC0000000073/art-1
**第一項** この法律は、相続税及び贈与税について、納税義務者、課税財産の範囲、税額の計算の方法、申告、納付及び還付の手続並びにその納税義務の適正な履行を確保するため必要な事項を定めるものとする。
art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/art-1/par-1
This Act is to prescribe, with regard to inheritance tax and gift tax, the persons liable for tax, the scope of taxable property, the method of calculating the amount of tax, the procedures for filing returns, payment and refunds, and the matters necessary to ensure the proper performance of their tax payment obligations.
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### 第一条の二（定義） — Definitions
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art-1-2 · https://japanlaw.org/ja/inheritance-tax-act/art-1-2 · https://japanlaw.org/l/325AC0000000073/art-1-2
**第一項** この法律において、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。
art-1-2/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-1-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-1-2/par-1
In this Act, the meanings of the terms set forth in the following items are as prescribed respectively in those items:
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**一** 扶養義務者 配偶者及び民法（明治二十九年法律第八十九号）第八百七十七条（扶養義務者）に規定する親族をいう。
art-1-2/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-1-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-1-2/par-1/item-1
Person under a duty of support: a spouse and a relative prescribed in Article 877 (Persons under a Duty to Support One Another) of the Civil Code (Act No. 89 of 1896);
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**二** 期限内申告書 第五十条第二項の場合を除き、第二十七条第一項及び第二項、第二十八条第一項及び第二項並びに第二十九条の規定による申告書をいう。
art-1-2/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-1-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-1-2/par-1/item-2
Return filed by the due date: except in the case of Article 50, paragraph (2), a return pursuant to the provisions of Article 27, paragraphs (1) and (2), Article 28, paragraphs (1) and (2), and Article 29;
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**三** 期限後申告書 国税通則法（昭和三十七年法律第六十六号）第十八条第二項（期限後申告書）に規定する期限後申告書をいう。
art-1-2/par-1/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-1-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-1-2/par-1/item-3
Return filed after the deadline: a return filed after the deadline prescribed in Article 18, paragraph (2) (Return Filed after the Deadline) of the Act on General Rules for National Taxes (Act No. 66 of 1962);
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**四** 修正申告書 国税通則法第十九条第三項（修正申告書）に規定する修正申告書をいう。
art-1-2/par-1/item-4 · https://japanlaw.org/ja/inheritance-tax-act/art-1-2/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-1-2/par-1/item-4
Amended return: an amended return prescribed in Article 19, paragraph (3) (Amended Return) of the Act on General Rules for National Taxes;
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**五** 更正 国税通則法第二十四条（更正）又は第二十六条（再更正）の規定による更正をいう。
art-1-2/par-1/item-5 · https://japanlaw.org/ja/inheritance-tax-act/art-1-2/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/art-1-2/par-1/item-5
Reassessment: a reassessment pursuant to the provisions of Article 24 (Reassessment) or Article 26 (Reassessment of Previous Reassessment) of the Act on General Rules for National Taxes;
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**六** 決定 第三十三条の二の場合を除き、国税通則法第二十五条（決定）の規定による決定をいう。
art-1-2/par-1/item-6 · https://japanlaw.org/ja/inheritance-tax-act/art-1-2/par-1/item-6 · https://japanlaw.org/l/325AC0000000073/art-1-2/par-1/item-6
Determination: except in the case of Article 33-2, a determination pursuant to the provisions of Article 25 (Determination) of the Act on General Rules for National Taxes.
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### 第一条の三（相続税の納税義務者） — Persons Liable for Inheritance Tax
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art-1-3 · https://japanlaw.org/ja/inheritance-tax-act/art-1-3 · https://japanlaw.org/l/325AC0000000073/art-1-3
**第一項** 次の各号のいずれかに掲げる者は、この法律により、相続税を納める義務がある。
art-1-3/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1
A person set forth in any of the following items is under an obligation to pay inheritance tax pursuant to this Act:
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**一** 相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下同じ。）により財産を取得した次に掲げる者であつて、当該財産を取得した時においてこの法律の施行地に住所を有するもの
art-1-3/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-1
A person set forth below who has acquired property by inheritance or bequest (including a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter) and who has a domicile in the area where this Act is enforced at the time of acquiring that property:
machine translation, not official
**イ** 一時居住者でない個人
art-1-3/par-1/item-1/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-1/sub-1 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-1/sub-1
An individual who is not a temporary resident;
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**ロ** 一時居住者である個人（当該相続又は遺贈に係る被相続人（遺贈をした者を含む。以下同じ。）が外国人被相続人又は非居住被相続人である場合を除く。）
art-1-3/par-1/item-1/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-1/sub-2 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-1/sub-2
An individual who is a temporary resident (excluding the case where the decedent relating to that inheritance or bequest (including the person who made the bequest; the same applies hereinafter) is a foreign decedent or a nonresident decedent);
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**二** 相続又は遺贈により財産を取得した次に掲げる者であつて、当該財産を取得した時においてこの法律の施行地に住所を有しないもの
art-1-3/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-2
A person set forth below who has acquired property by inheritance or bequest and who does not have a domicile in the area where this Act is enforced at the time of acquiring that property:
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**イ** 日本国籍を有する個人であつて次に掲げるもの
art-1-3/par-1/item-2/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-2/sub-1 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-2/sub-1
An individual who has Japanese nationality and who falls under any of the following:
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**（１）** 当該相続又は遺贈に係る相続の開始前十年以内のいずれかの時においてこの法律の施行地に住所を有していたことがあるもの
art-1-3/par-1/item-2/sub-1/sub2-1 · https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-2/sub-1/sub2-1 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-2/sub-1/sub2-1
An individual who has had a domicile in the area where this Act is enforced at any time within 10 years before the commencement of the succession relating to that inheritance or bequest;
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**（２）** 当該相続又は遺贈に係る相続の開始前十年以内のいずれの時においてもこの法律の施行地に住所を有していたことがないもの（当該相続又は遺贈に係る被相続人が外国人被相続人又は非居住被相続人である場合を除く。）
art-1-3/par-1/item-2/sub-1/sub2-2 · https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-2/sub-1/sub2-2 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-2/sub-1/sub2-2
An individual who has not had a domicile in the area where this Act is enforced at any time within 10 years before the commencement of the succession relating to that inheritance or bequest (excluding the case where the decedent relating to that inheritance or bequest is a foreign decedent or a nonresident decedent);
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**ロ** 日本国籍を有しない個人（当該相続又は遺贈に係る被相続人が外国人被相続人又は非居住被相続人である場合を除く。）
art-1-3/par-1/item-2/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-2/sub-2 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-2/sub-2
An individual who does not have Japanese nationality (excluding the case where the decedent relating to that inheritance or bequest is a foreign decedent or a nonresident decedent);
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**三** 相続又は遺贈によりこの法律の施行地にある財産を取得した個人で当該財産を取得した時においてこの法律の施行地に住所を有するもの（第一号に掲げる者を除く。）
art-1-3/par-1/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-3
An individual who has acquired property located in the area where this Act is enforced by inheritance or bequest and who has a domicile in the area where this Act is enforced at the time of acquiring that property (excluding a person set forth in item (i));
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**四** 相続又は遺贈によりこの法律の施行地にある財産を取得した個人で当該財産を取得した時においてこの法律の施行地に住所を有しないもの（第二号に掲げる者を除く。）
art-1-3/par-1/item-4 · https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-4
An individual who has acquired property located in the area where this Act is enforced by inheritance or bequest and who does not have a domicile in the area where this Act is enforced at the time of acquiring that property (excluding a person set forth in item (ii));
machine translation, not official
**五** 贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下同じ。）により第二十一条の九第三項の規定の適用を受ける財産を取得した個人（前各号に掲げる者を除く。）
art-1-3/par-1/item-5 · https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-5
An individual who has acquired, by gift (excluding a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter), property to which the provisions of Article 21-9, paragraph (3) apply (excluding a person set forth in the preceding items).
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**第二項** 所得税法（昭和四十年法律第三十三号）第百三十七条の二（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予）又は第百三十七条の三（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予）の規定の適用がある場合における前項第一号ロ又は第二号イ（２）若しくはロの規定の適用については、次に定めるところによる。
art-1-3/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-2 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-2
The application of the provisions of item (i), (b) or item (ii), (a)(2) or (b) of the preceding paragraph in the case where the provisions of Article 137-2 (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Departure from Japan Apply) or Article 137-3 (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income Apply upon Transfer of Assets to a Nonresident by Gift, etc.) of the Income Tax Act (Act No. 33 of 1965) apply is as prescribed in the following:
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**一** 所得税法第百三十七条の二第一項（同条第二項の規定により適用する場合を含む。次条第二項第一号において同じ。）の規定の適用を受ける個人が死亡した場合には、当該個人の死亡に係る相続税の前項第一号ロ又は第二号イ（２）若しくはロの規定の適用については、当該個人は、当該個人の死亡に係る相続の開始前十年以内のいずれかの時においてこの法律の施行地に住所を有していたものとみなす。
art-1-3/par-2/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-2/item-1
If an individual to whom the provisions of Article 137-2, paragraph (1) of the Income Tax Act (including where applied pursuant to paragraph (2) of that Article; the same applies in the following Article, paragraph (2), item (i)) apply dies, then, for the application of the provisions of item (i), (b) or item (ii), (a)(2) or (b) of the preceding paragraph to the inheritance tax relating to the death of that individual, that individual is deemed to have had a domicile in the area where this Act is enforced at some time within 10 years before the commencement of the succession relating to the death of that individual.
machine translation, not official
**二** 所得税法第百三十七条の三第一項（同条第三項の規定により適用する場合を含む。以下この号及び次条第二項第二号において同じ。）の規定の適用を受ける者から同法第百三十七条の三第一項の規定の適用に係る贈与により財産を取得した者（以下この号において「受贈者」という。）が死亡した場合には、当該受贈者の死亡に係る相続税の前項第一号ロ又は第二号イ（２）若しくはロの規定の適用については、当該受贈者は、当該受贈者の死亡に係る相続の開始前十年以内のいずれかの時においてこの法律の施行地に住所を有していたものとみなす。ただし、当該受贈者が同条第一項の規定の適用に係る贈与前十年以内のいずれの時においてもこの法律の施行地に住所を有していたことがない場合は、この限りでない。
art-1-3/par-2/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-2/item-2
If a person (referred to as the "donee" in this item) who has acquired property from a person to whom the provisions of Article 137-3, paragraph (1) of the Income Tax Act (including where applied pursuant to paragraph (3) of that Article; the same applies hereinafter in this item and in the following Article, paragraph (2), item (ii)) apply, by a gift relating to the application of the provisions of paragraph (1) of that Article, dies, then, for the application of the provisions of item (i), (b) or item (ii), (a)(2) or (b) of the preceding paragraph to the inheritance tax relating to the death of that donee, that donee is deemed to have had a domicile in the area where this Act is enforced at some time within 10 years before the commencement of the succession relating to the death of that donee; provided, however, that this does not apply where that donee has not had a domicile in the area where this Act is enforced at any time within 10 years before the gift relating to the application of the provisions of paragraph (1) of that Article.
machine translation, not official
**三** 所得税法第百三十七条の三第二項（同条第三項の規定により適用する場合を含む。以下この号及び次条第二項第三号において同じ。）の規定の適用を受ける相続人（包括受遺者を含む。以下この号及び次条第二項第三号において同じ。）が死亡（以下この号において「二次相続」という。）をした場合には、当該二次相続に係る相続税の前項第一号ロ又は第二号イ（２）若しくはロの規定の適用については、当該相続人は、当該二次相続の開始前十年以内のいずれかの時においてこの法律の施行地に住所を有していたものとみなす。ただし、当該相続人が所得税法第百三十七条の三第二項の規定の適用に係る相続の開始前十年以内のいずれの時においてもこの法律の施行地に住所を有していたことがない場合は、この限りでない。
art-1-3/par-2/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-2/item-3 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-2/item-3
If an heir (including a universal legatee; the same applies hereinafter in this item and in the following Article, paragraph (2), item (iii)) to whom the provisions of Article 137-3, paragraph (2) of the Income Tax Act (including where applied pursuant to paragraph (3) of that Article; the same applies hereinafter in this item and in the following Article, paragraph (2), item (iii)) apply dies (referred to as the "subsequent inheritance" in this item), then, for the application of the provisions of item (i), (b) or item (ii), (a)(2) or (b) of the preceding paragraph to the inheritance tax relating to that subsequent inheritance, that heir is deemed to have had a domicile in the area where this Act is enforced at some time within 10 years before the commencement of that subsequent inheritance; provided, however, that this does not apply where that heir has not had a domicile in the area where this Act is enforced at any time within 10 years before the commencement of the succession relating to the application of the provisions of Article 137-3, paragraph (2) of the Income Tax Act.
machine translation, not official
**第三項** 第一項において、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。
art-1-3/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-3 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-3
In paragraph (1), the meaning of a term as set forth in one of the following items is as prescribed in the item:
machine translation, not official
**一** 一時居住者 相続開始の時において在留資格（出入国管理及び難民認定法（昭和二十六年政令第三百十九号）別表第一（在留資格）の上欄の在留資格をいう。次号及び次条第三項において同じ。）を有する者であつて当該相続の開始前十五年以内においてこの法律の施行地に住所を有していた期間の合計が十年以下であるものをいう。
art-1-3/par-3/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-3/item-1 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-3/item-1
"Temporary resident" means a person who holds a status of residence (meaning a status of residence in the upper column of Appended Table I (Status of Residence) of the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951); the same applies in the following item and paragraph (3) of the following Article) at the time of the commencement of the succession, and whose total period of having had a domicile in the area where this Act is enforced within 15 years before the commencement of the succession is 10 years or less;
machine translation, not official
**二** 外国人被相続人 相続開始の時において、在留資格を有し、かつ、この法律の施行地に住所を有していた当該相続に係る被相続人をいう。
art-1-3/par-3/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-3/item-2 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-3/item-2
"Foreign decedent" means the decedent relating to the relevant succession who, at the time of the commencement of the succession, held a status of residence and had a domicile in the area where this Act is enforced;
machine translation, not official
**三** 非居住被相続人 相続開始の時においてこの法律の施行地に住所を有していなかつた当該相続に係る被相続人であつて、当該相続の開始前十年以内のいずれかの時においてこの法律の施行地に住所を有していたことがあるもののうちそのいずれの時においても日本国籍を有していなかつたもの又は当該相続の開始前十年以内のいずれの時においてもこの法律の施行地に住所を有していたことがないものをいう。
art-1-3/par-3/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-3/item-3 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-3/item-3
"Nonresident decedent" means a decedent relating to the relevant succession who did not have a domicile in the area where this Act is enforced at the time of the commencement of the succession, and who is either a person who, among those who have had a domicile in the area where this Act is enforced at any time within 10 years before the commencement of the succession, did not hold Japanese nationality at any of those times, or a person who has not had a domicile in the area where this Act is enforced at any time within 10 years before the commencement of the succession.
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### 第一条の四（贈与税の納税義務者） — Persons Liable for Gift Tax
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art-1-4 · https://japanlaw.org/ja/inheritance-tax-act/art-1-4 · https://japanlaw.org/l/325AC0000000073/art-1-4
**第一項** 次の各号のいずれかに掲げる者は、この法律により、贈与税を納める義務がある。
art-1-4/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-1-4/par-1 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1
A person set forth in any of the following items is under an obligation to pay gift tax pursuant to this Act:
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**一** 贈与により財産を取得した次に掲げる者であつて、当該財産を取得した時においてこの法律の施行地に住所を有するもの
art-1-4/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-1-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-1
any of the following persons who has acquired property by gift and who had a domicile in the area where this Act is enforced at the time of acquiring that property:
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**イ** 一時居住者でない個人
art-1-4/par-1/item-1/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/art-1-4/par-1/item-1/sub-1 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-1/sub-1
an individual who is not a temporary resident;
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**ロ** 一時居住者である個人（当該贈与をした者が外国人贈与者又は非居住贈与者である場合を除く。）
art-1-4/par-1/item-1/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/art-1-4/par-1/item-1/sub-2 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-1/sub-2
an individual who is a temporary resident (excluding the case where the person who made that gift is a foreign donor or a nonresident donor);
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**二** 贈与により財産を取得した次に掲げる者であつて、当該財産を取得した時においてこの法律の施行地に住所を有しないもの
art-1-4/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-1-4/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-2
any of the following persons who has acquired property by gift and who did not have a domicile in the area where this Act is enforced at the time of acquiring that property:
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**イ** 日本国籍を有する個人であつて次に掲げるもの
art-1-4/par-1/item-2/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/art-1-4/par-1/item-2/sub-1 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-2/sub-1
an individual who holds Japanese nationality and who falls under any of the following:
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**（１）** 当該贈与前十年以内のいずれかの時においてこの法律の施行地に住所を有していたことがあるもの
art-1-4/par-1/item-2/sub-1/sub2-1 · https://japanlaw.org/ja/inheritance-tax-act/art-1-4/par-1/item-2/sub-1/sub2-1 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-2/sub-1/sub2-1
a person who has had a domicile in the area where this Act is enforced at any time within 10 years before that gift;
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**（２）** 当該贈与前十年以内のいずれの時においてもこの法律の施行地に住所を有していたことがないもの（当該贈与をした者が外国人贈与者又は非居住贈与者である場合を除く。）
art-1-4/par-1/item-2/sub-1/sub2-2 · https://japanlaw.org/ja/inheritance-tax-act/art-1-4/par-1/item-2/sub-1/sub2-2 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-2/sub-1/sub2-2
a person who has not had a domicile in the area where this Act is enforced at any time within 10 years before that gift (excluding the case where the person who made that gift is a foreign donor or a nonresident donor);
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**ロ** 日本国籍を有しない個人（当該贈与をした者が外国人贈与者又は非居住贈与者である場合を除く。）
art-1-4/par-1/item-2/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/art-1-4/par-1/item-2/sub-2 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-2/sub-2
an individual who does not hold Japanese nationality (excluding the case where the person who made that gift is a foreign donor or a nonresident donor);
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**三** 贈与によりこの法律の施行地にある財産を取得した個人で当該財産を取得した時においてこの法律の施行地に住所を有するもの（第一号に掲げる者を除く。）
art-1-4/par-1/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-1-4/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-3
an individual who has acquired property located in the area where this Act is enforced by gift and who had a domicile in the area where this Act is enforced at the time of acquiring that property (excluding the persons set forth in item (i));
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**四** 贈与によりこの法律の施行地にある財産を取得した個人で当該財産を取得した時においてこの法律の施行地に住所を有しないもの（第二号に掲げる者を除く。）
art-1-4/par-1/item-4 · https://japanlaw.org/ja/inheritance-tax-act/art-1-4/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-4
an individual who has acquired property located in the area where this Act is enforced by gift and who did not have a domicile in the area where this Act is enforced at the time of acquiring that property (excluding the persons set forth in item (ii)).
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**第二項** 所得税法第百三十七条の二（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予）又は第百三十七条の三（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予）の規定の適用がある場合における前項第一号ロ又は第二号イ（２）若しくはロの規定の適用については、次に定めるところによる。
art-1-4/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-1-4/par-2 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-2
The application of the provisions of item (i), (b) or item (ii), (a)(2) or (b) of the preceding paragraph in the case where the provisions of Article 137-2 (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Departure from Japan Apply) or Article 137-3 (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income Apply upon Transfer of Assets to a Nonresident by Gift, etc.) of the Income Tax Act apply is as prescribed in the following:
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**一** 所得税法第百三十七条の二第一項の規定の適用を受ける個人が財産の贈与をした場合には、当該贈与に係る贈与税の前項第一号ロ又は第二号イ（２）若しくはロの規定の適用については、当該個人は、当該贈与前十年以内のいずれかの時においてこの法律の施行地に住所を有していたものとみなす。
art-1-4/par-2/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-1-4/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-2/item-1
If an individual to whom Article 137-2, paragraph (1) of the Income Tax Act applies makes a gift of property, then, for the application of the provisions of item (i), (b) or item (ii), (a)(2) or (b) of the preceding paragraph to the gift tax for that gift, that individual is deemed to have had a domicile in the area where this Act is enforced at some time within 10 years before that gift;
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**二** 所得税法第百三十七条の三第一項の規定の適用を受ける者から同項の規定の適用に係る贈与により財産を取得した者（以下この号において「受贈者」という。）が財産の贈与（以下この号において「二次贈与」という。）をした場合には、当該二次贈与に係る贈与税の前項第一号ロ又は第二号イ（２）若しくはロの規定の適用については、当該受贈者は、当該二次贈与前十年以内のいずれかの時においてこの法律の施行地に住所を有していたものとみなす。ただし、当該受贈者が同条第一項の規定の適用に係る贈与前十年以内のいずれの時においてもこの法律の施行地に住所を有していたことがない場合は、この限りでない。
art-1-4/par-2/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-1-4/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-2/item-2
If a person who has acquired property, from a person to whom Article 137-3, paragraph (1) of the Income Tax Act applies, by a gift to which that paragraph applies (referred to as the "donee" in this item) makes a gift of property (referred to as a "subsequent gift" in this item), then, for the application of the provisions of item (i), (b) or item (ii), (a)(2) or (b) of the preceding paragraph to the gift tax for that subsequent gift, that donee is deemed to have had a domicile in the area where this Act is enforced at some time within 10 years before that subsequent gift; provided, however, that this does not apply if that donee has not had a domicile in the area where this Act is enforced at any time within 10 years before the gift to which paragraph (1) of that Article applies;
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**三** 所得税法第百三十七条の三第二項の規定の適用を受ける相続人が財産の贈与をした場合には、当該贈与に係る贈与税の前項第一号ロ又は第二号イ（２）若しくはロの規定の適用については、当該相続人は、当該贈与前十年以内のいずれかの時においてこの法律の施行地に住所を有していたものとみなす。ただし、当該相続人が同条第二項の規定の適用に係る相続の開始前十年以内のいずれの時においてもこの法律の施行地に住所を有していたことがない場合は、この限りでない。
art-1-4/par-2/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-1-4/par-2/item-3 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-2/item-3
If an heir to whom Article 137-3, paragraph (2) of the Income Tax Act applies makes a gift of property, then, for the application of the provisions of item (i), (b) or item (ii), (a)(2) or (b) of the preceding paragraph to the gift tax for that gift, that heir is deemed to have had a domicile in the area where this Act is enforced at some time within 10 years before that gift; provided, however, that this does not apply if that heir has not had a domicile in the area where this Act is enforced at any time within 10 years before the commencement of the succession to which paragraph (2) of that Article applies.
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**第三項** 第一項において、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。
art-1-4/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-1-4/par-3 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-3
In paragraph (1), the meaning of a term as set forth in one of the following items is as prescribed in the item:
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**一** 一時居住者 贈与の時において在留資格を有する者であつて当該贈与前十五年以内においてこの法律の施行地に住所を有していた期間の合計が十年以下であるものをいう。
art-1-4/par-3/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-1-4/par-3/item-1 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-3/item-1
"Temporary resident" means a person who holds a status of residence at the time of the gift, and whose total period of having had a domicile in the area where this Act is enforced within 15 years before that gift is 10 years or less;
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**二** 外国人贈与者 贈与の時において、在留資格を有し、かつ、この法律の施行地に住所を有していた当該贈与をした者をいう。
art-1-4/par-3/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-1-4/par-3/item-2 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-3/item-2
"Foreign donor" means the person who made the relevant gift who, at the time of the gift, held a status of residence and had a domicile in the area where this Act is enforced;
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**三** 非居住贈与者 贈与の時においてこの法律の施行地に住所を有していなかつた当該贈与をした者であつて、当該贈与前十年以内のいずれかの時においてこの法律の施行地に住所を有していたことがあるもののうちそのいずれの時においても日本国籍を有していなかつたもの又は当該贈与前十年以内のいずれの時においてもこの法律の施行地に住所を有していたことがないものをいう。
art-1-4/par-3/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-1-4/par-3/item-3 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-3/item-3
"Nonresident donor" means a person who made the relevant gift who did not have a domicile in the area where this Act is enforced at the time of the gift, and who is either a person who, among those who have had a domicile in the area where this Act is enforced at any time within 10 years before that gift, did not hold Japanese nationality at any of those times, or a person who has not had a domicile in the area where this Act is enforced at any time within 10 years before that gift.
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### 第二条（相続税の課税財産の範囲） — Scope of Property Subject to Inheritance Tax
caption: machine translation, not official
art-2 · https://japanlaw.org/ja/inheritance-tax-act/art-2 · https://japanlaw.org/l/325AC0000000073/art-2
**第一項** 第一条の三第一項第一号又は第二号の規定に該当する者については、その者が相続又は遺贈により取得した財産の全部に対し、相続税を課する。
art-2/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-2/par-1
With regard to a person who falls under Article 1-3, paragraph (1), item (i) or (ii), inheritance tax is imposed on all of the property that the person has acquired by inheritance or bequest.
machine translation, not official
**第二項** 第一条の三第一項第三号又は第四号の規定に該当する者については、その者が相続又は遺贈により取得した財産でこの法律の施行地にあるものに対し、相続税を課する。
art-2/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-2/par-2
With regard to a person who falls under Article 1-3, paragraph (1), item (iii) or (iv), inheritance tax is imposed on the property located in the area where this Act is enforced that the person has acquired by inheritance or bequest.
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### 第二条の二（贈与税の課税財産の範囲） — Scope of Property Subject to Gift Tax
caption: machine translation, not official
art-2-2 · https://japanlaw.org/ja/inheritance-tax-act/art-2-2 · https://japanlaw.org/l/325AC0000000073/art-2-2
**第一項** 第一条の四第一項第一号又は第二号の規定に該当する者については、その者が贈与により取得した財産の全部に対し、贈与税を課する。
art-2-2/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-2-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-2-2/par-1
With regard to a person who falls under Article 1-4, paragraph (1), item (i) or (ii), gift tax is imposed on all of the property that the person has acquired by gift.
machine translation, not official
**第二項** 第一条の四第一項第三号又は第四号の規定に該当する者については、その者が贈与により取得した財産でこの法律の施行地にあるものに対し、贈与税を課する。
art-2-2/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-2-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-2-2/par-2
With regard to a person who falls under Article 1-4, paragraph (1), item (iii) or (iv), gift tax is imposed on the property located in the area where this Act is enforced that the person has acquired by gift.
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## 第二節 相続若しくは遺贈又は贈与により取得したものとみなす場合 — Section 2 Cases Deemed to Have Been Acquired by Inheritance, Bequest or Gift
heading: machine translation, not official
ch-1/sec-2 · https://japanlaw.org/ja/inheritance-tax-act/ch-1/sec-2 · https://japanlaw.org/l/325AC0000000073/ch-1/sec-2
### 第三条（相続又は遺贈により取得したものとみなす場合） — Cases Deemed to Have Been Acquired by Inheritance or Bequest
caption: machine translation, not official
art-3 · https://japanlaw.org/ja/inheritance-tax-act/art-3 · https://japanlaw.org/l/325AC0000000073/art-3
**第一項** 次の各号のいずれかに該当する場合においては、当該各号に掲げる者が、当該各号に掲げる財産を相続又は遺贈により取得したものとみなす。この場合において、その者が相続人（相続を放棄した者及び相続権を失つた者を含まない。第十五条、第十六条、第十九条の二第一項、第十九条の三第一項、第十九条の四第一項及び第六十三条の場合並びに「第十五条第二項に規定する相続人の数」という場合を除き、以下同じ。）であるときは当該財産を相続により取得したものとみなし、その者が相続人以外の者であるときは当該財産を遺贈により取得したものとみなす。
art-3/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1 · https://japanlaw.org/l/325AC0000000073/art-3/par-1
In the case where any of the following items applies, the person listed in the relevant item is deemed to have acquired the property listed in that item by inheritance or bequest; in this case, if that person is an heir (excluding a person who has renounced the inheritance and a person who has lost the right of inheritance; the same applies hereinafter, except in the cases of Articles 15, 16, 19-2, paragraph (1), 19-3, paragraph (1), 19-4, paragraph (1) and 63, and except where referred to as "the number of heirs prescribed in Article 15, paragraph (2)"), that property is deemed to have been acquired by inheritance, and if that person is a person other than an heir, that property is deemed to have been acquired by bequest.
machine translation, not official
**一** 被相続人の死亡により相続人その他の者が生命保険契約（保険業法（平成七年法律第百五号）第二条第三項（定義）に規定する生命保険会社と締結した保険契約（これに類する共済に係る契約を含む。以下同じ。）その他の政令で定める契約をいう。以下同じ。）の保険金（共済金を含む。以下同じ。）又は損害保険契約（同条第四項に規定する損害保険会社と締結した保険契約その他の政令で定める契約をいう。以下同じ。）の保険金（偶然な事故に基因する死亡に伴い支払われるものに限る。）を取得した場合においては、当該保険金受取人（共済金受取人を含む。以下同じ。）について、当該保険金（次号に掲げる給与及び第五号又は第六号に掲げる権利に該当するものを除く。）のうち被相続人が負担した保険料（共済掛金を含む。以下同じ。）の金額の当該契約に係る保険料で被相続人の死亡の時までに払い込まれたものの全額に対する割合に相当する部分
art-3/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-1
in the case where, due to the death of the decedent, an heir or another person acquires insurance benefits (including mutual aid benefits; the same applies hereinafter) under a life insurance contract (meaning a contract of insurance concluded with a life insurance company prescribed in Article 2, paragraph (3) (Definitions) of the Insurance Business Act (Act No. 105 of 1995) (including a contract relating to mutual aid of a similar nature; the same applies hereinafter) or another contract specified by Cabinet Order; the same applies hereinafter) or insurance benefits under a non-life insurance contract (meaning a contract of insurance concluded with a non-life insurance company prescribed in paragraph (4) of that Article or another contract specified by Cabinet Order; the same applies hereinafter) (limited to benefits paid on death arising from an accidental event), with respect to that insurance benefit recipient (including a mutual aid benefit recipient; the same applies hereinafter), the portion of those insurance benefits (excluding those that fall under the payments set out in the following item and the rights set out in item (v) or (vi)) that corresponds to the ratio of the amount of the premiums (including mutual aid contributions; the same applies hereinafter) borne by the decedent to the total amount of the premiums for that contract that were paid by the time of the death of the decedent;
machine translation, not official
**二** 被相続人の死亡により相続人その他の者が当該被相続人に支給されるべきであつた退職手当金、功労金その他これらに準ずる給与（政令で定める給付を含む。）で被相続人の死亡後三年以内に支給が確定したものの支給を受けた場合においては、当該給与の支給を受けた者について、当該給与
art-3/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-2
in the case where, due to the death of the decedent, an heir or another person receives payment of a retirement allowance, a bonus for meritorious service or other payment equivalent thereto (including benefits specified by Cabinet Order) that should have been paid to the decedent and whose payment was finalized within three years after the death of the decedent, with respect to the person who received that payment, that payment;
machine translation, not official
**三** 相続開始の時において、まだ保険事故（共済事故を含む。以下同じ。）が発生していない生命保険契約（一定期間内に保険事故が発生しなかつた場合において返還金その他これに準ずるものの支払がない生命保険契約を除く。）で被相続人が保険料の全部又は一部を負担し、かつ、被相続人以外の者が当該生命保険契約の契約者であるものがある場合においては、当該生命保険契約の契約者について、当該契約に関する権利のうち被相続人が負担した保険料の金額の当該契約に係る保険料で当該相続開始の時までに払い込まれたものの全額に対する割合に相当する部分
art-3/par-1/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-3
in the case where, at the time of the commencement of the succession, there is a life insurance contract for which an insured event (including a mutual aid event; the same applies hereinafter) has not yet occurred (excluding a life insurance contract under which no repayment or similar payment is made if no insured event occurs within a certain period), for which the decedent bears all or part of the premiums, and of which a person other than the decedent is the policyholder, with respect to the policyholder of that life insurance contract, the portion of the rights relating to that contract that corresponds to the ratio of the amount of the premiums borne by the decedent to the total amount of the premiums for that contract that were paid by the time of that commencement of the succession;
machine translation, not official
**四** 相続開始の時において、まだ定期金給付事由が発生していない定期金給付契約（生命保険契約を除く。）で被相続人が掛金又は保険料の全部又は一部を負担し、かつ、被相続人以外の者が当該定期金給付契約の契約者であるものがある場合においては、当該定期金給付契約の契約者について、当該契約に関する権利のうち被相続人が負担した掛金又は保険料の金額の当該契約に係る掛金又は保険料で当該相続開始の時までに払い込まれたものの全額に対する割合に相当する部分
art-3/par-1/item-4 · https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-4
in the case where, at the time of the commencement of the succession, there is a contract for periodic payments (excluding a life insurance contract) for which a periodic payment event has not yet occurred, for which the decedent bears all or part of the contributions or premiums, and of which a person other than the decedent is the contracting party, with respect to the contracting party of that contract for periodic payments, the portion of the rights relating to that contract that corresponds to the ratio of the amount of the contributions or premiums borne by the decedent to the total amount of the contributions or premiums for that contract that were paid by the time of that commencement of the succession;
machine translation, not official
**五** 定期金給付契約で定期金受取人に対しその生存中又は一定期間にわたり定期金を給付し、かつ、その者が死亡したときはその死亡後遺族その他の者に対して定期金又は一時金を給付するものに基づいて定期金受取人たる被相続人の死亡後相続人その他の者が定期金受取人又は一時金受取人となつた場合においては、当該定期金受取人又は一時金受取人となつた者について、当該定期金給付契約に関する権利のうち被相続人が負担した掛金又は保険料の金額の当該契約に係る掛金又は保険料で当該相続開始の時までに払い込まれたものの全額に対する割合に相当する部分
art-3/par-1/item-5 · https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-5
in the case where, under a contract for periodic payments that provides for periodic payments to a periodic payment recipient during that person's lifetime or over a certain period and, when that person dies, for periodic payments or a lump sum to be paid after the death to surviving family members or other persons, an heir or another person has become a periodic payment recipient or lump-sum recipient after the death of the decedent who was the periodic payment recipient, with respect to the person who has become that periodic payment recipient or lump-sum recipient, the portion of the rights relating to that contract for periodic payments that corresponds to the ratio of the amount of the contributions or premiums borne by the decedent to the total amount of the contributions or premiums for that contract that were paid by the time of that commencement of the succession;
machine translation, not official
**六** 被相続人の死亡により相続人その他の者が定期金（これに係る一時金を含む。）に関する権利で契約に基づくもの以外のもの（恩給法（大正十二年法律第四十八号）の規定による扶助料に関する権利を除く。）を取得した場合においては、当該定期金に関する権利を取得した者について、当該定期金に関する権利（第二号に掲げる給与に該当するものを除く。）
art-3/par-1/item-6 · https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1/item-6 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-6
in the case where, due to the death of the decedent, an heir or another person acquires a right relating to periodic payments (including a lump sum relating thereto) that is not based on a contract (excluding a right relating to a survivor's allowance under the provisions of the Public Officers Pension Act (Act No. 48 of 1923)), with respect to the person who acquired that right relating to periodic payments, that right relating to periodic payments (excluding what falls under the payments set out in item (ii)).
machine translation, not official
**第二項** 前項第一号又は第三号から第五号までの規定の適用については、被相続人の被相続人が負担した保険料又は掛金は、被相続人が負担した保険料又は掛金とみなす。ただし、同項第三号又は第四号の規定により当該各号に掲げる者が当該被相続人の被相続人から当該各号に掲げる財産を相続又は遺贈により取得したものとみなされた場合においては、当該被相続人の被相続人が負担した保険料又は掛金については、この限りでない。
art-3/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-3/par-2 · https://japanlaw.org/l/325AC0000000073/art-3/par-2
In the application of item (i) or items (iii) through (v) of the preceding paragraph, premiums or contributions borne by the decedent of the decedent are deemed to be premiums or contributions borne by the decedent; provided, however, that in the case where, pursuant to item (iii) or (iv) of that paragraph, the person listed in the relevant item is deemed to have acquired the property listed in that item by inheritance or bequest from the decedent of that decedent, this does not apply to the premiums or contributions borne by the decedent of that decedent.
machine translation, not official
**第三項** 第一項第三号又は第四号の規定の適用については、被相続人の遺言により払い込まれた保険料又は掛金は、被相続人が負担した保険料又は掛金とみなす。
art-3/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-3/par-3 · https://japanlaw.org/l/325AC0000000073/art-3/par-3
In the application of paragraph (1), item (iii) or (iv), premiums or contributions paid pursuant to the will of the decedent are deemed to be premiums or contributions borne by the decedent.
machine translation, not official
### 第四条（遺贈により取得したものとみなす場合） — Cases Deemed to Have Been Acquired by Bequest
caption: machine translation, not official
art-4 · https://japanlaw.org/ja/inheritance-tax-act/art-4 · https://japanlaw.org/l/325AC0000000073/art-4
**第一項** 民法第九百五十八条の二第一項（特別縁故者に対する相続財産の分与）の規定により同項に規定する相続財産の全部又は一部を与えられた場合においては、その与えられた者が、その与えられた時における当該財産の時価（当該財産の評価について第三章に特別の定めがある場合には、その規定により評価した価額）に相当する金額を当該財産に係る被相続人から遺贈により取得したものとみなす。
art-4/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-4/par-1 · https://japanlaw.org/l/325AC0000000073/art-4/par-1
In the case where all or part of the estate prescribed in Article 958-2, paragraph (1) (Distribution of the Estate to a Person with a Special Connection to the Decedent) of the Civil Code has been granted pursuant to the provisions of that paragraph, the person to whom it was granted is deemed to have acquired, by bequest from the decedent relating to that property, an amount equivalent to the market value of that property at the time it was granted (where there is a special provision in Chapter III on the valuation of that property, the value assessed pursuant to that provision).
machine translation, not official
**第二項** 特別寄与者が支払を受けるべき特別寄与料の額が確定した場合においては、当該特別寄与者が、当該特別寄与料の額に相当する金額を当該特別寄与者による特別の寄与を受けた被相続人から遺贈により取得したものとみなす。
art-4/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-4/par-2 · https://japanlaw.org/l/325AC0000000073/art-4/par-2
In the case where the amount of the special contribution payment that a special contributor is to be paid has been finalized, that special contributor is deemed to have acquired an amount equivalent to the amount of that special contribution payment by bequest from the decedent who received the special contribution made by that special contributor.
machine translation, not official
### 第五条（贈与により取得したものとみなす場合） — Cases Deemed to Have Been Acquired by Gift
caption: machine translation, not official
art-5 · https://japanlaw.org/ja/inheritance-tax-act/art-5 · https://japanlaw.org/l/325AC0000000073/art-5
**第一項** 生命保険契約の保険事故（傷害、疾病その他これらに類する保険事故で死亡を伴わないものを除く。）又は損害保険契約の保険事故（偶然な事故に基因する保険事故で死亡を伴うものに限る。）が発生した場合において、これらの契約に係る保険料の全部又は一部が保険金受取人以外の者によつて負担されたものであるときは、これらの保険事故が発生した時において、保険金受取人が、その取得した保険金（当該損害保険契約の保険金については、政令で定めるものに限る。）のうち当該保険金受取人以外の者が負担した保険料の金額のこれらの契約に係る保険料でこれらの保険事故が発生した時までに払い込まれたものの全額に対する割合に相当する部分を当該保険料を負担した者から贈与により取得したものとみなす。
art-5/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-5/par-1 · https://japanlaw.org/l/325AC0000000073/art-5/par-1
In the case where an insured event under a life insurance contract (excluding an insured event arising from injury, sickness or the like that does not involve death) or an insured event under a non-life insurance contract (limited to an insured event arising from an accidental event that involves death) occurs, if all or part of the premiums for those contracts were borne by a person other than the insurance benefit recipient, then at the time those insured events occur, the insurance benefit recipient is deemed to have acquired, by gift from the person who bore those premiums, the portion of the insurance benefits that the recipient acquired (for the insurance benefits under that non-life insurance contract, limited to those specified by Cabinet Order) that corresponds to the ratio of the amount of the premiums borne by a person other than the insurance benefit recipient to the total amount of the premiums for those contracts that were paid by the time those insured events occurred.
machine translation, not official
**第二項** 前項の規定は、生命保険契約又は損害保険契約（傷害を保険事故とする損害保険契約で政令で定めるものに限る。）について返還金その他これに準ずるものの取得があつた場合について準用する。
art-5/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-5/par-2 · https://japanlaw.org/l/325AC0000000073/art-5/par-2
The provisions of the preceding paragraph apply mutatis mutandis to the case where a repayment or the like is acquired under a life insurance contract or a non-life insurance contract (limited to a non-life insurance contract, specified by Cabinet Order, that has injury as its insured event).
machine translation, not official
**第三項** 前二項の規定の適用については、第一項（前項において準用する場合を含む。）に規定する保険料を負担した者の被相続人が負担した保険料は、その者が負担した保険料とみなす。ただし、第三条第一項第三号の規定により前二項に規定する保険金受取人又は返還金その他これに準ずるものの取得者が当該被相続人から同号に掲げる財産を相続又は遺贈により取得したものとみなされた場合においては、当該被相続人が負担した保険料については、この限りでない。
art-5/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-5/par-3 · https://japanlaw.org/l/325AC0000000073/art-5/par-3
In the application of the preceding two paragraphs, premiums borne by the decedent of the person who bore the premiums prescribed in paragraph (1) (including the case where it applies mutatis mutandis pursuant to the preceding paragraph) are deemed to be premiums borne by that person; provided, however, that in the case where, pursuant to Article 3, paragraph (1), item (iii), the insurance benefit recipient or the person who acquired the repayment or the like prescribed in the preceding two paragraphs is deemed to have acquired the property set out in that item from that decedent by inheritance or bequest, this does not apply to the premiums borne by that decedent.
machine translation, not official
**第四項** 第一項の規定は、第三条第一項第一号又は第二号の規定により第一項に規定する保険金受取人が同条第一項第一号に掲げる保険金又は同項第二号に掲げる給与を相続又は遺贈により取得したものとみなされる場合においては、当該保険金又は給与に相当する部分については、適用しない。
art-5/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-5/par-4 · https://japanlaw.org/l/325AC0000000073/art-5/par-4
The provisions of paragraph (1) do not apply to the portion corresponding to the insurance benefits or payments, in the case where, pursuant to Article 3, paragraph (1), item (i) or (ii), the insurance benefit recipient prescribed in paragraph (1) is deemed to have acquired by inheritance or bequest the insurance benefits set out in item (i) of that paragraph or the payments set out in item (ii) of that paragraph.
machine translation, not official
### 第六条
art-6 · https://japanlaw.org/ja/inheritance-tax-act/art-6 · https://japanlaw.org/l/325AC0000000073/art-6
**第一項** 定期金給付契約（生命保険契約を除く。次項において同じ。）の定期金給付事由が発生した場合において、当該契約に係る掛金又は保険料の全部又は一部が定期金受取人以外の者によつて負担されたものであるときは、当該定期金給付事由が発生した時において、定期金受取人が、その取得した定期金給付契約に関する権利のうち当該定期金受取人以外の者が負担した掛金又は保険料の金額の当該契約に係る掛金又は保険料で当該定期金給付事由が発生した時までに払い込まれたものの全額に対する割合に相当する部分を当該掛金又は保険料を負担した者から贈与により取得したものとみなす。
art-6/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-6/par-1 · https://japanlaw.org/l/325AC0000000073/art-6/par-1
In the case where a periodic payment event occurs under a contract for periodic payments (excluding a life insurance contract; the same applies in the following paragraph), if all or part of the contributions or premiums for that contract were borne by a person other than the periodic payment recipient, then at the time that periodic payment event occurs, the periodic payment recipient is deemed to have acquired, by gift from the person who bore those contributions or premiums, the portion of the rights relating to the contract for periodic payments that the recipient acquired that corresponds to the ratio of the amount of the contributions or premiums borne by a person other than the periodic payment recipient to the total amount of the contributions or premiums for that contract that were paid by the time that periodic payment event occurred.
machine translation, not official
**第二項** 前項の規定は、定期金給付契約について返還金その他これに準ずるものの取得があつた場合について準用する。
art-6/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-6/par-2 · https://japanlaw.org/l/325AC0000000073/art-6/par-2
The provisions of the preceding paragraph apply mutatis mutandis to the case where a repayment or the like is acquired under a contract for periodic payments.
machine translation, not official
**第三項** 第三条第一項第五号の規定に該当する場合において、同号に規定する定期金給付契約に係る掛金又は保険料の全部又は一部が同号に規定する定期金受取人又は一時金受取人及び被相続人以外の第三者によつて負担されたものであるときは、相続の開始があつた時において、当該定期金受取人又は一時金受取人が、その取得した定期金給付契約に関する権利のうち当該第三者が負担した掛金又は保険料の金額の当該契約に係る掛金又は保険料で当該相続開始の時までに払い込まれたものの全額に対する割合に相当する部分を当該第三者から贈与により取得したものとみなす。
art-6/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-6/par-3 · https://japanlaw.org/l/325AC0000000073/art-6/par-3
In the case where Article 3, paragraph (1), item (v) applies, if all or part of the contributions or premiums for the contract for periodic payments prescribed in that item were borne by a third party other than the periodic payment recipient or lump-sum recipient prescribed in that item and the decedent, then at the time of the commencement of the succession, that periodic payment recipient or lump-sum recipient is deemed to have acquired, by gift from that third party, the portion of the rights relating to the contract for periodic payments that the recipient acquired that corresponds to the ratio of the amount of the contributions or premiums borne by that third party to the total amount of the contributions or premiums for that contract that were paid by the time of that commencement of the succession.
machine translation, not official
**第四項** 前三項の規定の適用については、第一項（第二項において準用する場合を含む。）又は前項に規定する掛金又は保険料を負担した者の被相続人が負担した掛金又は保険料は、その者が負担した掛金又は保険料とみなす。ただし、第三条第一項第四号の規定により前三項に規定する定期金受取人若しくは一時金受取人又は返還金その他これに準ずるものの取得者が当該被相続人から同号に掲げる財産を相続又は遺贈により取得したものとみなされた場合においては、当該被相続人が負担した掛金又は保険料については、この限りでない。
art-6/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-6/par-4 · https://japanlaw.org/l/325AC0000000073/art-6/par-4
In the application of the preceding three paragraphs, contributions or premiums borne by the decedent of the person who bore the contributions or premiums prescribed in paragraph (1) (including the case where it applies mutatis mutandis pursuant to paragraph (2)) or in the preceding paragraph are deemed to be contributions or premiums borne by that person; provided, however, that in the case where, pursuant to Article 3, paragraph (1), item (iv), the periodic payment recipient or lump-sum recipient, or the person who acquired the repayment or the like, prescribed in the preceding three paragraphs is deemed to have acquired the property set out in that item from that decedent by inheritance or bequest, this does not apply to the contributions or premiums borne by that decedent.
machine translation, not official
### 第七条（贈与又は遺贈により取得したものとみなす場合） — Cases Deemed to Have Been Acquired by Gift or Bequest
caption: machine translation, not official
art-7 · https://japanlaw.org/ja/inheritance-tax-act/art-7 · https://japanlaw.org/l/325AC0000000073/art-7
**第一項** 著しく低い価額の対価で財産の譲渡を受けた場合においては、当該財産の譲渡があつた時において、当該財産の譲渡を受けた者が、当該対価と当該譲渡があつた時における当該財産の時価（当該財産の評価について第三章に特別の定めがある場合には、その規定により評価した価額）との差額に相当する金額を当該財産を譲渡した者から贈与（当該財産の譲渡が遺言によりなされた場合には、遺贈）により取得したものとみなす。ただし、当該財産の譲渡が、その譲渡を受ける者が資力を喪失して債務を弁済することが困難である場合において、その者の扶養義務者から当該債務の弁済に充てるためになされたものであるときは、その贈与又は遺贈により取得したものとみなされた金額のうちその債務を弁済することが困難である部分の金額については、この限りでない。
art-7/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-7/par-1 · https://japanlaw.org/l/325AC0000000073/art-7/par-1
In the case where a transfer of property is received for consideration at a significantly low price, at the time of that transfer of the property, the person who received the transfer of that property is deemed to have acquired, by gift (or, where that transfer of the property was made by will, by bequest) from the person who transferred that property, an amount equivalent to the difference between that consideration and the market value of that property at the time of that transfer (where there is a special provision in Chapter III on the valuation of that property, the value assessed pursuant to that provision); provided, however, that where that transfer of the property was made by a person under a duty of support of the person receiving the transfer for the purpose of applying it to the payment of a debt, in the case where that person has lost financial resources and has difficulty paying the debt, this does not apply to the portion of the amount deemed to have been acquired by that gift or bequest for which paying the debt is difficult.
machine translation, not official
### 第八条
art-8 · https://japanlaw.org/ja/inheritance-tax-act/art-8 · https://japanlaw.org/l/325AC0000000073/art-8
**第一項** 対価を支払わないで、又は著しく低い価額の対価で債務の免除、引受け又は第三者のためにする債務の弁済による利益を受けた場合においては、当該債務の免除、引受け又は弁済があつた時において、当該債務の免除、引受け又は弁済による利益を受けた者が、当該債務の免除、引受け又は弁済に係る債務の金額に相当する金額（対価の支払があつた場合には、その価額を控除した金額）を当該債務の免除、引受け又は弁済をした者から贈与（当該債務の免除、引受け又は弁済が遺言によりなされた場合には、遺贈）により取得したものとみなす。ただし、当該債務の免除、引受け又は弁済が次の各号のいずれかに該当する場合においては、その贈与又は遺贈により取得したものとみなされた金額のうちその債務を弁済することが困難である部分の金額については、この限りでない。
art-8/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-8/par-1 · https://japanlaw.org/l/325AC0000000073/art-8/par-1
In the case where a person receives a benefit from the exemption from, assumption of, or payment for the benefit of a third party of a debt, without paying consideration or for consideration at a significantly low price, at the time of that exemption, assumption or payment, the person who received the benefit from that exemption, assumption or payment is deemed to have acquired, by gift (or, where that exemption, assumption or payment was made by will, by bequest) from the person who made that exemption, assumption or payment, an amount equivalent to the amount of the debt relating to that exemption, assumption or payment (where consideration was paid, the amount after deducting its value); provided, however, that where that exemption, assumption or payment falls under any of the following items, this does not apply to the portion of the amount deemed to have been acquired by that gift or bequest for which paying the debt is difficult:
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**一** 債務者が資力を喪失して債務を弁済することが困難である場合において、当該債務の全部又は一部の免除を受けたとき。
art-8/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-8/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-8/par-1/item-1
the case where a debtor has lost financial resources and has difficulty paying a debt, and receives exemption from all or part of that debt;
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**二** 債務者が資力を喪失して債務を弁済することが困難である場合において、その債務者の扶養義務者によつて当該債務の全部又は一部の引受け又は弁済がなされたとき。
art-8/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-8/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-8/par-1/item-2
the case where a debtor has lost financial resources and has difficulty paying a debt, and all or part of that debt is assumed or paid by a person under a duty of support of that debtor.
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### 第九条
art-9 · https://japanlaw.org/ja/inheritance-tax-act/art-9 · https://japanlaw.org/l/325AC0000000073/art-9
**第一項** 第五条から前条まで及び次節に規定する場合を除くほか、対価を支払わないで、又は著しく低い価額の対価で利益を受けた場合においては、当該利益を受けた時において、当該利益を受けた者が、当該利益を受けた時における当該利益の価額に相当する金額（対価の支払があつた場合には、その価額を控除した金額）を当該利益を受けさせた者から贈与（当該行為が遺言によりなされた場合には、遺贈）により取得したものとみなす。ただし、当該行為が、当該利益を受ける者が資力を喪失して債務を弁済することが困難である場合において、その者の扶養義務者から当該債務の弁済に充てるためになされたものであるときは、その贈与又は遺贈により取得したものとみなされた金額のうちその債務を弁済することが困難である部分の金額については、この限りでない。
art-9/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-9/par-1 · https://japanlaw.org/l/325AC0000000073/art-9/par-1
Except in the cases prescribed in Articles 5 through the preceding Article and in the following Section, in the case where a person receives a benefit without paying consideration or for consideration at a significantly low price, at the time the benefit is received, the person who received that benefit is deemed to have acquired, by gift (or, where that act was done by will, by bequest) from the person who caused that benefit to be received, an amount equivalent to the value of that benefit at the time it was received (where consideration was paid, the amount after deducting its value); provided, however, that where that act was done by a person under a duty of support of the person receiving the benefit for the purpose of applying it to the payment of a debt, in the case where that person has lost financial resources and has difficulty paying the debt, this does not apply to the portion of the amount deemed to have been acquired by that gift or bequest for which paying the debt is difficult.
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## 第三節 信託に関する特例 — Section 3 Special Provisions on Trusts
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ch-1/sec-3 · https://japanlaw.org/ja/inheritance-tax-act/ch-1/sec-3 · https://japanlaw.org/l/325AC0000000073/ch-1/sec-3
### 第九条の二（贈与又は遺贈により取得したものとみなす信託に関する権利） — Rights Relating to a Trust Deemed to Have Been Acquired by Gift or Bequest
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art-9-2 · https://japanlaw.org/ja/inheritance-tax-act/art-9-2 · https://japanlaw.org/l/325AC0000000073/art-9-2
**第一項** 信託（退職年金の支給を目的とする信託その他の信託で政令で定めるものを除く。以下同じ。）の効力が生じた場合において、適正な対価を負担せずに当該信託の受益者等（受益者としての権利を現に有する者及び特定委託者をいう。以下この節において同じ。）となる者があるときは、当該信託の効力が生じた時において、当該信託の受益者等となる者は、当該信託に関する権利を当該信託の委託者から贈与（当該委託者の死亡に基因して当該信託の効力が生じた場合には、遺贈）により取得したものとみなす。
art-9-2/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-9-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-9-2/par-1
In the case where a trust (excluding a trust for the purpose of paying a retirement annuity and any other trust specified by Cabinet Order; the same applies hereinafter) takes effect, if there is a person who becomes a beneficiary, etc. of the trust (meaning a person who currently has the rights of a beneficiary and a specified settlor; the same applies hereinafter in this Section) without bearing an appropriate consideration, the person who becomes a beneficiary, etc. of the trust is deemed, at the time the trust takes effect, to have acquired the rights relating to the trust from the settlor of the trust by gift (by bequest, in the case where the trust takes effect by reason of the death of the settlor).
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**第二項** 受益者等の存する信託について、適正な対価を負担せずに新たに当該信託の受益者等が存するに至つた場合（第四項の規定の適用がある場合を除く。）には、当該受益者等が存するに至つた時において、当該信託の受益者等となる者は、当該信託に関する権利を当該信託の受益者等であつた者から贈与（当該受益者等であつた者の死亡に基因して受益者等が存するに至つた場合には、遺贈）により取得したものとみなす。
art-9-2/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-9-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-9-2/par-2
With respect to a trust for which there is a beneficiary, etc., in the case where a new beneficiary, etc. of the trust comes to exist without bearing an appropriate consideration (excluding the case where the provisions of paragraph (4) apply), the person who becomes a beneficiary, etc. of the trust is deemed, at the time that beneficiary, etc. comes to exist, to have acquired the rights relating to the trust from the person who was a beneficiary, etc. of the trust by gift (by bequest, in the case where the beneficiary, etc. comes to exist by reason of the death of the person who was that beneficiary, etc.).
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**第三項** 受益者等の存する信託について、当該信託の一部の受益者等が存しなくなつた場合において、適正な対価を負担せずに既に当該信託の受益者等である者が当該信託に関する権利について新たに利益を受けることとなるときは、当該信託の一部の受益者等が存しなくなつた時において、当該利益を受ける者は、当該利益を当該信託の一部の受益者等であつた者から贈与（当該受益者等であつた者の死亡に基因して当該利益を受けた場合には、遺贈）により取得したものとみなす。
art-9-2/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-9-2/par-3 · https://japanlaw.org/l/325AC0000000073/art-9-2/par-3
With respect to a trust for which there is a beneficiary, etc., in the case where some of the beneficiaries, etc. of the trust cease to exist and a person who is already a beneficiary, etc. of the trust comes to newly receive a benefit in the rights relating to the trust without bearing an appropriate consideration, the person who receives that benefit is deemed, at the time some of the beneficiaries, etc. of the trust cease to exist, to have acquired that benefit from the persons who were some of the beneficiaries, etc. of the trust by gift (by bequest, in the case where the benefit is received by reason of the death of the person who was that beneficiary, etc.).
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**第四項** 受益者等の存する信託が終了した場合において、適正な対価を負担せずに当該信託の残余財産の給付を受けるべき、又は帰属すべき者となる者があるときは、当該給付を受けるべき、又は帰属すべき者となつた時において、当該信託の残余財産の給付を受けるべき、又は帰属すべき者となつた者は、当該信託の残余財産（当該信託の終了の直前においてその者が当該信託の受益者等であつた場合には、当該受益者等として有していた当該信託に関する権利に相当するものを除く。）を当該信託の受益者等から贈与（当該受益者等の死亡に基因して当該信託が終了した場合には、遺贈）により取得したものとみなす。
art-9-2/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-9-2/par-4 · https://japanlaw.org/l/325AC0000000073/art-9-2/par-4
In the case where a trust for which there is a beneficiary, etc. is terminated, if there is a person who becomes a person who is to receive delivery of, or to whom is to vest, the residual assets of the trust without bearing an appropriate consideration, the person who has become a person who is to receive delivery of, or to whom is to vest, the residual assets of the trust is deemed, at the time of becoming a person who is to receive delivery or to whom the assets are to vest, to have acquired the residual assets of the trust (excluding, in the case where that person was a beneficiary, etc. of the trust immediately before the termination of the trust, the portion equivalent to the rights relating to the trust that the person held as that beneficiary, etc.) from the beneficiary, etc. of the trust by gift (by bequest, in the case where the trust is terminated by reason of the death of that beneficiary, etc.).
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**第五項** 第一項の「特定委託者」とは、信託の変更をする権限（軽微な変更をする権限として政令で定めるものを除く。）を現に有し、かつ、当該信託の信託財産の給付を受けることとされている者（受益者を除く。）をいう。
art-9-2/par-5 · https://japanlaw.org/ja/inheritance-tax-act/art-9-2/par-5 · https://japanlaw.org/l/325AC0000000073/art-9-2/par-5
"Specified settlor" in paragraph (1) means a person who currently has the authority to change a trust (excluding authority specified by Cabinet Order as authority to make minor changes) and who is to receive delivery of the trust property of the trust (excluding a beneficiary).
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**第六項** 第一項から第三項までの規定により贈与又は遺贈により取得したものとみなされる信託に関する権利又は利益を取得した者は、当該信託の信託財産に属する資産及び負債を取得し、又は承継したものとみなして、この法律（第四十一条第二項を除く。）の規定を適用する。ただし、法人税法（昭和四十年法律第三十四号）第二条第二十九号（定義）に規定する集団投資信託、同条第二十九号の二に規定する法人課税信託又は同法第十二条第四項第一号（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属）に規定する退職年金等信託の信託財産に属する資産及び負債については、この限りでない。
art-9-2/par-6 · https://japanlaw.org/ja/inheritance-tax-act/art-9-2/par-6 · https://japanlaw.org/l/325AC0000000073/art-9-2/par-6
A person who has acquired the rights or benefits relating to a trust that are deemed, pursuant to the provisions of paragraphs (1) through (3), to have been acquired by gift or bequest is deemed to have acquired or succeeded to the assets and liabilities belonging to the trust property of the trust, and the provisions of this Act (excluding Article 41, paragraph (2)) apply accordingly; provided, however, that this does not apply to assets and liabilities belonging to the trust property of a collective investment trust prescribed in Article 2, item (xxix) (Definitions) of the Corporation Tax Act (Act No. 34 of 1965), a taxable-corporation trust prescribed in item (xxix)-2 of that Article, or a retirement annuity trust prescribed in Article 12, paragraph (4), item (i) (Vesting of Assets and Liabilities in Trust Property and Profit and Expenses to Be Attributed to Trust Property) of that Act.
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### 第九条の三（受益者連続型信託の特例） — Special Provisions on Successive Beneficiary Trusts
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art-9-3 · https://japanlaw.org/ja/inheritance-tax-act/art-9-3 · https://japanlaw.org/l/325AC0000000073/art-9-3
**第一項** 受益者連続型信託（信託法（平成十八年法律第百八号）第九十一条（受益者の死亡により他の者が新たに受益権を取得する旨の定めのある信託の特例）に規定する信託、同法第八十九条第一項（受益者指定権等）に規定する受益者指定権等を有する者の定めのある信託その他これらの信託に類するものとして政令で定めるものをいう。以下この項において同じ。）に関する権利を受益者（受益者が存しない場合にあつては、前条第五項に規定する特定委託者）が適正な対価を負担せずに取得した場合において、当該受益者連続型信託に関する権利（異なる受益者が性質の異なる受益者連続型信託に係る権利（当該権利のいずれかに収益に関する権利が含まれるものに限る。）をそれぞれ有している場合にあつては、収益に関する権利が含まれるものに限る。）で当該受益者連続型信託の利益を受ける期間の制限その他の当該受益者連続型信託に関する権利の価値に作用する要因としての制約が付されているものについては、当該制約は、付されていないものとみなす。ただし、当該受益者連続型信託に関する権利を有する者が法人（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を含む。以下第六十四条までにおいて同じ。）である場合は、この限りでない。
art-9-3/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-9-3/par-1 · https://japanlaw.org/l/325AC0000000073/art-9-3/par-1
In the case where a beneficiary (in the case where there is no beneficiary, the specified settlor prescribed in paragraph (5) of the preceding Article) acquires, without bearing an appropriate consideration, rights relating to a successive beneficiary trust (meaning a trust prescribed in Article 91 (Special Provisions on a Trust with a Provision to the Effect that Another Person Newly Acquires Beneficial Interest upon the Death of a Beneficiary) of the Trust Act (Act No. 108 of 2006), a trust with a provision for a person who has the right to designate beneficiaries, etc. prescribed in Article 89, paragraph (1) (Right to Designate Beneficiaries, etc.) of that Act, and any other trust specified by Cabinet Order as similar to those trusts; the same applies hereinafter in this paragraph), with respect to the rights relating to the successive beneficiary trust (in the case where different beneficiaries each have rights pertaining to successive beneficiary trusts of different natures (limited to those in which any of those rights includes a right relating to profits), limited to those that include a right relating to profits) to which a restriction is attached as a factor affecting the value of the rights relating to the successive beneficiary trust, such as a limit on the period during which the benefits of the successive beneficiary trust are received, that restriction is deemed not to be attached; provided, however, that this does not apply where the person who holds the rights relating to the successive beneficiary trust is a juridical person (including an association or foundation without juridical personality for which a representative or administrator is designated; the same applies hereinafter through Article 64).
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**第二項** 前項の「受益者」とは、受益者としての権利を現に有する者をいう。
art-9-3/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-9-3/par-2 · https://japanlaw.org/l/325AC0000000073/art-9-3/par-2
"Beneficiary" in the preceding paragraph means a person who currently has the rights of a beneficiary.
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### 第九条の四（受益者等が存しない信託等の特例） — Special Provisions on Trusts for Which There Is No Beneficiary, etc.
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art-9-4 · https://japanlaw.org/ja/inheritance-tax-act/art-9-4 · https://japanlaw.org/l/325AC0000000073/art-9-4
**第一項** 受益者等が存しない信託の効力が生ずる場合において、当該信託の受益者等となる者が当該信託の委託者の親族として政令で定める者（以下この条及び次条において「親族」という。）であるとき（当該信託の受益者等となる者が明らかでない場合にあつては、当該信託が終了した場合に当該委託者の親族が当該信託の残余財産の給付を受けることとなるとき）は、当該信託の効力が生ずる時において、当該信託の受託者は、当該委託者から当該信託に関する権利を贈与（当該委託者の死亡に基因して当該信託の効力が生ずる場合にあつては、遺贈）により取得したものとみなす。
art-9-4/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-9-4/par-1 · https://japanlaw.org/l/325AC0000000073/art-9-4/par-1
In the case where a trust for which there is no beneficiary, etc. takes effect, when the person who becomes a beneficiary, etc. of the trust is a person specified by Cabinet Order as a relative of the settlor of the trust (hereinafter referred to in this Article and the following Article as a "relative") (in the case where the person who becomes a beneficiary, etc. of the trust is not clear, when a relative of the settlor is to receive delivery of the residual assets of the trust upon the termination of the trust), the trustee of the trust is deemed, at the time the trust takes effect, to have acquired the rights relating to the trust from the settlor by gift (by bequest, in the case where the trust takes effect by reason of the death of the settlor).
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**第二項** 受益者等の存する信託について、当該信託の受益者等が存しないこととなつた場合（以下この項において「受益者等が不存在となつた場合」という。）において、当該受益者等の次に受益者等となる者が当該信託の効力が生じた時の委託者又は当該次に受益者等となる者の前の受益者等の親族であるとき（当該次に受益者等となる者が明らかでない場合にあつては、当該信託が終了した場合に当該委託者又は当該次に受益者等となる者の前の受益者等の親族が当該信託の残余財産の給付を受けることとなるとき）は、当該受益者等が不存在となつた場合に該当することとなつた時において、当該信託の受託者は、当該次に受益者等となる者の前の受益者等から当該信託に関する権利を贈与（当該次に受益者等となる者の前の受益者等の死亡に基因して当該次に受益者等となる者の前の受益者等が存しないこととなつた場合にあつては、遺贈）により取得したものとみなす。
art-9-4/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-9-4/par-2 · https://japanlaw.org/l/325AC0000000073/art-9-4/par-2
With respect to a trust for which there is a beneficiary, etc., in the case where there ceases to be a beneficiary, etc. of the trust (hereinafter in this paragraph referred to as the "case where there ceases to be a beneficiary, etc."), when the person who is to become the beneficiary, etc. next after that beneficiary, etc. is the settlor at the time the trust took effect or a relative of the beneficiary, etc. preceding that next beneficiary, etc. (in the case where the person who is to become the next beneficiary, etc. is not clear, when the settlor or a relative of the beneficiary, etc. preceding the person who is to become the next beneficiary, etc. is to receive delivery of the residual assets of the trust upon the termination of the trust), the trustee of the trust is deemed, at the time of coming to fall under the case where there ceases to be a beneficiary, etc., to have acquired the rights relating to the trust from the beneficiary, etc. preceding the person who is to become the next beneficiary, etc. by gift (by bequest, in the case where the beneficiary, etc. preceding the person who is to become the next beneficiary, etc. ceases to exist by reason of the death of that preceding beneficiary, etc.).
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**第三項** 前二項の規定の適用がある場合において、これらの信託の受託者が個人以外であるときは、当該受託者を個人とみなして、この法律その他相続税又は贈与税に関する法令の規定を適用する。
art-9-4/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-9-4/par-3 · https://japanlaw.org/l/325AC0000000073/art-9-4/par-3
In the case where the provisions of the preceding two paragraphs apply, if the trustee of those trusts is other than an individual, the trustee is deemed to be an individual, and the provisions of this Act and other laws and regulations concerning inheritance tax or gift tax apply accordingly.
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**第四項** 前三項の規定の適用がある場合において、これらの規定により第一項又は第二項の受託者に課される贈与税又は相続税の額については、政令で定めるところにより、当該受託者に課されるべき法人税その他の税の額に相当する額を控除する。
art-9-4/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-9-4/par-4 · https://japanlaw.org/l/325AC0000000073/art-9-4/par-4
In the case where the provisions of the preceding three paragraphs apply, from the amount of gift tax or inheritance tax imposed on the trustee referred to in paragraph (1) or (2) pursuant to those provisions, an amount equivalent to the amount of corporation tax and other taxes to be imposed on that trustee is to be deducted, as provided by Cabinet Order.
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### 第九条の五
art-9-5 · https://japanlaw.org/ja/inheritance-tax-act/art-9-5 · https://japanlaw.org/l/325AC0000000073/art-9-5
**第一項** 受益者等が存しない信託について、当該信託の契約が締結された時その他の時として政令で定める時（以下この条において「契約締結時等」という。）において存しない者が当該信託の受益者等となる場合において、当該信託の受益者等となる者が当該信託の契約締結時等における委託者の親族であるときは、当該存しない者が当該信託の受益者等となる時において、当該信託の受益者等となる者は、当該信託に関する権利を個人から贈与により取得したものとみなす。
art-9-5/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-9-5/par-1 · https://japanlaw.org/l/325AC0000000073/art-9-5/par-1
With respect to a trust for which there is no beneficiary, etc., in the case where a person who does not exist at the time the contract of the trust was concluded or at any other time specified by Cabinet Order (hereinafter referred to in this Article as the "time of conclusion of the contract, etc.") becomes a beneficiary, etc. of the trust, when the person who becomes a beneficiary, etc. of the trust is a relative of the settlor at the time of conclusion of the contract, etc. of the trust, the person who becomes a beneficiary, etc. of the trust is deemed, at the time when the person who did not exist becomes a beneficiary, etc. of the trust, to have acquired the rights relating to the trust from an individual by gift.
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### 第九条の六（政令への委任） — Delegation to Cabinet Order
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art-9-6 · https://japanlaw.org/ja/inheritance-tax-act/art-9-6 · https://japanlaw.org/l/325AC0000000073/art-9-6
**第一項** 受益者等の有する信託に関する権利が当該信託に関する権利の全部でない場合における第九条の二第一項の規定の適用、同条第五項に規定する信託財産の給付を受けることとされている者に該当するか否かの判定その他この節の規定の適用に関し必要な事項は、政令で定める。
art-9-6/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-9-6/par-1 · https://japanlaw.org/l/325AC0000000073/art-9-6/par-1
The application of the provisions of Article 9-2, paragraph (1) in the case where the rights relating to a trust held by a beneficiary, etc. are not the whole of the rights relating to the trust, the determination of whether a person falls under a person who is to receive delivery of the trust property as prescribed in paragraph (5) of that Article, and any other matters necessary for the application of the provisions of this Section are specified by Cabinet Order.
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## 第四節 財産の所在 — Section 4 Location of Property
heading: machine translation, not official
ch-1/sec-4 · https://japanlaw.org/ja/inheritance-tax-act/ch-1/sec-4 · https://japanlaw.org/l/325AC0000000073/ch-1/sec-4
### 第十条
art-10 · https://japanlaw.org/ja/inheritance-tax-act/art-10 · https://japanlaw.org/l/325AC0000000073/art-10
**第一項** 次の各号に掲げる財産の所在については、当該各号に規定する場所による。
art-10/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-10/par-1 · https://japanlaw.org/l/325AC0000000073/art-10/par-1
The location of the property listed in the following items is determined by the place prescribed in the respective items.
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**一** 動産若しくは不動産又は不動産の上に存する権利については、その動産又は不動産の所在。ただし、船舶又は航空機については、船籍又は航空機の登録をした機関の所在
art-10/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-10/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-10/par-1/item-1
with respect to movables, real property, or rights existing on real property: the location of the movables or real property; provided, however, that with respect to a vessel or aircraft: the location of the agency with which the vessel is registered or the aircraft has been registered;
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**二** 鉱業権若しくは租鉱権又は採石権については、鉱区又は採石場の所在
art-10/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-10/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-10/par-1/item-2
with respect to mining rights, lease rights over mining claims, or quarrying rights: the location of the mining area or quarry;
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**三** 漁業権又は入漁権については、漁場に最も近い沿岸の属する市町村又はこれに相当する行政区画
art-10/par-1/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-10/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-10/par-1/item-3
with respect to fishery rights or rights to enter fisheries: the municipality to which the coast closest to the fishing ground belongs, or the administrative division equivalent thereto;
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**四** 金融機関に対する預金、貯金、積金又は寄託金で政令で定めるものについては、その預金、貯金、積金又は寄託金の受入れをした営業所又は事業所の所在
art-10/par-1/item-4 · https://japanlaw.org/ja/inheritance-tax-act/art-10/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-10/par-1/item-4
with respect to deposits, savings, installment savings or entrusted money held with a financial institution that are specified by Cabinet Order: the location of the business office or place of business that received the deposits, savings, installment savings or entrusted money;
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**五** 保険金については、その保険（共済を含む。）の契約に係る保険会社等（保険業又は共済事業を行う者をいう。第五十九条第一項及び第二項において同じ。）の本店又は主たる事務所（この法律の施行地に本店又は主たる事務所がない場合において、この法律の施行地に当該保険の契約に係る事務を行う営業所、事務所その他これらに準ずるものを有するときにあつては、当該営業所、事務所その他これらに準ずるもの。次号において同じ。）の所在
art-10/par-1/item-5 · https://japanlaw.org/ja/inheritance-tax-act/art-10/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/art-10/par-1/item-5
with respect to insurance benefits: the location of the head office or principal office of the insurance company, etc. (meaning a person who engages in insurance business or mutual aid business; the same applies in Article 59, paragraphs (1) and (2)) relating to the contract of that insurance (including mutual aid) (in the case where there is no head office or principal office in the area where this Act is enforced, and there is, in the area where this Act is enforced, a business office, office or anything equivalent thereto that handles affairs relating to the contract of that insurance, that business office, office or anything equivalent thereto; the same applies in the following item);
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**六** 退職手当金、功労金その他これらに準ずる給与（政令で定める給付を含む。）については、当該給与を支払つた者の住所又は本店若しくは主たる事務所の所在
art-10/par-1/item-6 · https://japanlaw.org/ja/inheritance-tax-act/art-10/par-1/item-6 · https://japanlaw.org/l/325AC0000000073/art-10/par-1/item-6
with respect to retirement allowances, meritorious service payments and other remuneration equivalent thereto (including benefits specified by Cabinet Order): the location of the domicile, or the head office or principal office, of the person who paid that remuneration;
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**七** 貸付金債権については、その債務者（債務者が二以上ある場合においては、主たる債務者とし、主たる債務者がないときは政令で定める一の債務者）の住所又は本店若しくは主たる事務所の所在
art-10/par-1/item-7 · https://japanlaw.org/ja/inheritance-tax-act/art-10/par-1/item-7 · https://japanlaw.org/l/325AC0000000073/art-10/par-1/item-7
with respect to claims for loans: the location of the domicile, or the head office or principal office, of the debtor (where there are two or more debtors, the principal debtor, and where there is no principal debtor, the one debtor specified by Cabinet Order);
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**八** 社債（特別の法律により法人の発行する債券及び外国法人の発行する債券を含む。）若しくは株式、法人に対する出資又は政令で定める有価証券については、当該社債若しくは株式の発行法人、当該出資のされている法人又は当該有価証券に係る政令で定める法人の本店又は主たる事務所の所在
art-10/par-1/item-8 · https://japanlaw.org/ja/inheritance-tax-act/art-10/par-1/item-8 · https://japanlaw.org/l/325AC0000000073/art-10/par-1/item-8
with respect to corporate bonds (including bonds issued by a juridical person pursuant to a special Act and bonds issued by a foreign juridical person) or shares, capital contributions to a juridical person, or securities specified by Cabinet Order: the location of the head office or principal office of the juridical person that issued the corporate bonds or shares, the juridical person to which the capital contribution has been made, or the juridical person specified by Cabinet Order in relation to the securities;
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**九** 法人税法第二条第二十九号（定義）に規定する集団投資信託又は同条第二十九号の二に規定する法人課税信託に関する権利については、これらの信託の引受けをした営業所、事務所その他これらに準ずるものの所在
art-10/par-1/item-9 · https://japanlaw.org/ja/inheritance-tax-act/art-10/par-1/item-9 · https://japanlaw.org/l/325AC0000000073/art-10/par-1/item-9
with respect to rights relating to a collective investment trust prescribed in Article 2, item (xxix) (Definitions) of the Corporation Tax Act or a taxable-corporation trust prescribed in item (xxix)-2 of that Article: the location of the business office, office or anything equivalent thereto that undertook those trusts;
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**十** 特許権、実用新案権、意匠権若しくはこれらの実施権で登録されているもの、商標権又は回路配置利用権、育成者権若しくはこれらの利用権で登録されているものについては、その登録をした機関の所在
art-10/par-1/item-10 · https://japanlaw.org/ja/inheritance-tax-act/art-10/par-1/item-10 · https://japanlaw.org/l/325AC0000000073/art-10/par-1/item-10
with respect to patent rights, utility model rights, design rights, or exploitation rights thereof that are registered, and trademark rights, or layout-design exploitation rights, breeder's rights, or rights to use them that are registered: the location of the agency that made the registration;
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**十一** 著作権、出版権又は著作隣接権でこれらの権利の目的物が発行されているものについては、これを発行する営業所又は事業所の所在
art-10/par-1/item-11 · https://japanlaw.org/ja/inheritance-tax-act/art-10/par-1/item-11 · https://japanlaw.org/l/325AC0000000073/art-10/par-1/item-11
with respect to copyrights, publication rights, or neighboring rights for which the object of those rights has been published, the location of the business office or place of business that publishes it;
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**十二** 第七条の規定により贈与又は遺贈により取得したものとみなされる金銭については、そのみなされる基因となつた財産の種類に応じ、この条に規定する場所
art-10/par-1/item-12 · https://japanlaw.org/ja/inheritance-tax-act/art-10/par-1/item-12 · https://japanlaw.org/l/325AC0000000073/art-10/par-1/item-12
with respect to money deemed to have been acquired by gift or bequest pursuant to the provisions of Article 7, the place prescribed in this Article according to the type of property that is the basis for its being so deemed;
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**十三** 前各号に掲げる財産を除くほか、営業所又は事業所を有する者の当該営業所又は事業所に係る営業上又は事業上の権利については、その営業所又は事業所の所在
art-10/par-1/item-13 · https://japanlaw.org/ja/inheritance-tax-act/art-10/par-1/item-13 · https://japanlaw.org/l/325AC0000000073/art-10/par-1/item-13
in addition to the property listed in the preceding items, with respect to business rights of a person having a business office or place of business that relate to that business office or place of business, the location of that business office or place of business.
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**第二項** 国債又は地方債は、この法律の施行地にあるものとし、外国又は外国の地方公共団体その他これに準ずるものの発行する公債は、当該外国にあるものとする。
art-10/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-10/par-2 · https://japanlaw.org/l/325AC0000000073/art-10/par-2
Government bonds or local bonds are to be located in the area where this Act is enforced, and public bonds issued by a foreign country, a local government of a foreign country, or any other equivalent entity are to be located in that foreign country.
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**第三項** 第一項各号に掲げる財産及び前項に規定する財産以外の財産の所在については、当該財産の権利者であつた被相続人又は贈与をした者の住所の所在による。
art-10/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-10/par-3 · https://japanlaw.org/l/325AC0000000073/art-10/par-3
The location of property other than the property listed in the items of paragraph (1) and the property prescribed in the preceding paragraph is determined by the location of the domicile of the decedent who was the holder of the right to that property, or of the person who made the gift.
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**第四項** 前三項の規定による財産の所在の判定は、当該財産を相続、遺贈又は贈与により取得した時の現況による。
art-10/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-10/par-4 · https://japanlaw.org/l/325AC0000000073/art-10/par-4
The determination of the location of property under the provisions of the preceding three paragraphs is made according to the situation at the time when that property was acquired by inheritance, bequest or gift.
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## 第二章 課税価格、税率及び控除 — Chapter II Taxable Value, Tax Rates and Deductions
heading: machine translation, not official
ch-2 · https://japanlaw.org/ja/inheritance-tax-act/ch-2 · https://japanlaw.org/l/325AC0000000073/ch-2
## 第一節 相続税 — Section 1 Inheritance Tax
heading: machine translation, not official
ch-2/sec-1 · https://japanlaw.org/ja/inheritance-tax-act/ch-2/sec-1 · https://japanlaw.org/l/325AC0000000073/ch-2/sec-1
### 第十一条（相続税の課税） — Imposition of Inheritance Tax
caption: machine translation, not official
art-11 · https://japanlaw.org/ja/inheritance-tax-act/art-11 · https://japanlaw.org/l/325AC0000000073/art-11
**第一項** 相続税は、この節及び第三節に定めるところにより、相続又は遺贈により財産を取得した者の被相続人からこれらの事由により財産を取得したすべての者に係る相続税の総額（以下この節及び第三節において「相続税の総額」という。）を計算し、当該相続税の総額を基礎としてそれぞれこれらの事由により財産を取得した者に係る相続税額として計算した金額により、課する。
art-11/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-11/par-1 · https://japanlaw.org/l/325AC0000000073/art-11/par-1
Inheritance tax is imposed, pursuant to this Section and Section 3, by calculating the total inheritance tax amount (hereinafter referred to in this Section and Section 3 as the "total inheritance tax amount") for all persons who have acquired property by those causes from the decedent of a person who has acquired property by inheritance or bequest, and, on the basis of that total inheritance tax amount, in the amount calculated as the amount of inheritance tax for each person who has acquired property by those causes.
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### 第十一条の二（相続税の課税価格） — Taxable Value for Inheritance Tax
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art-11-2 · https://japanlaw.org/ja/inheritance-tax-act/art-11-2 · https://japanlaw.org/l/325AC0000000073/art-11-2
**第一項** 相続又は遺贈により財産を取得した者が第一条の三第一項第一号又は第二号の規定に該当する者である場合においては、その者については、当該相続又は遺贈により取得した財産の価額の合計額をもつて、相続税の課税価格とする。
art-11-2/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-11-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-11-2/par-1
In the case where a person who has acquired property by inheritance or bequest is a person who falls under the provisions of Article 1-3, paragraph (1), item (i) or (ii), the total value of the property acquired by that inheritance or bequest is the taxable value for inheritance tax for that person.
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**第二項** 相続又は遺贈により財産を取得した者が第一条の三第一項第三号又は第四号の規定に該当する者である場合においては、その者については、当該相続又は遺贈により取得した財産でこの法律の施行地にあるものの価額の合計額をもつて、相続税の課税価格とする。
art-11-2/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-11-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-11-2/par-2
In the case where a person who has acquired property by inheritance or bequest is a person who falls under the provisions of Article 1-3, paragraph (1), item (iii) or (iv), the total value of the property acquired by that inheritance or bequest that is located in the area where this Act is enforced is the taxable value for inheritance tax for that person.
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### 第十二条（相続税の非課税財産） — Non-taxable Property for Inheritance Tax
caption: machine translation, not official
art-12 · https://japanlaw.org/ja/inheritance-tax-act/art-12 · https://japanlaw.org/l/325AC0000000073/art-12
**第一項** 次に掲げる財産の価額は、相続税の課税価格に算入しない。
art-12/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1 · https://japanlaw.org/l/325AC0000000073/art-12/par-1
The value of the following property is not included in the taxable value for inheritance tax:
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**一** 皇室経済法（昭和二十二年法律第四号）第七条（皇位に伴う由緒ある物）の規定により皇位とともに皇嗣が受けた物
art-12/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-1
items received by the Imperial heir together with the Imperial Throne pursuant to the provisions of Article 7 (Historic Items Accompanying the Imperial Throne) of the Imperial Household Finance Act (Act No. 4 of 1947);
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**二** 墓所、霊びよう及び祭具並びにこれらに準ずるもの
art-12/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-2
gravesites, mausoleums and ritual implements, and anything equivalent to them;
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**三** 宗教、慈善、学術その他公益を目的とする事業を行う者で政令で定めるものが相続又は遺贈により取得した財産で当該公益を目的とする事業の用に供することが確実なもの（次号に掲げるものを除く。）
art-12/par-1/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-3
property acquired by inheritance or bequest by a person who conducts a business for religious, charitable, academic or other public interest purposes and is specified by Cabinet Order, where it is certain that the property will be used for that business for a public interest purpose (excluding property listed in the following item);
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**四** 公益信託に関する法律（令和六年法律第三十号）第二条第一項第一号（定義）に規定する公益信託（第二十一条の三第一項第一号及び第四号において「公益信託」という。）の受託者が遺贈により取得した財産（その信託財産として取得したものに限る。）
art-12/par-1/item-4 · https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-4
property acquired by bequest by the trustee of a public interest trust prescribed in Article 2, paragraph (1), item (i) (Definitions) of the Act on Public Interest Trusts (Act No. 30 of 2024) (referred to as a "public interest trust" in Article 21-3, paragraph (1), items (i) and (iv)) (limited to property acquired as its trust property);
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**五** 条例の規定により地方公共団体が精神又は身体に障害のある者に関して実施する共済制度で政令で定めるものに基づいて支給される給付金を受ける権利
art-12/par-1/item-5 · https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-5
the right to receive benefits paid under a mutual aid system, specified by Cabinet Order, that a local government implements pursuant to the provisions of a Prefectural or Municipal Ordinance for persons with mental or physical disabilities;
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**六** 相続人の取得した第三条第一項第一号に掲げる保険金（前号に掲げるものを除く。以下この号において同じ。）については、イ又はロに掲げる場合の区分に応じそれぞれイ又はロに定める金額に相当する部分
art-12/par-1/item-6 · https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-6 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-6
with respect to insurance benefits listed in Article 3, paragraph (1), item (i) that are acquired by an heir (excluding those listed in the preceding item; the same applies hereinafter in this item), the portion equivalent to the amount specified in (a) or (b) according to the category of cases set out in (a) or (b), respectively;
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**イ** 第三条第一項第一号の被相続人の全ての相続人が取得した同号に掲げる保険金の合計額が五百万円に当該被相続人の第十五条第二項に規定する相続人の数を乗じて算出した金額（ロにおいて「保険金の非課税限度額」という。）以下である場合 当該相続人の取得した保険金の金額
art-12/par-1/item-6/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-6/sub-1 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-6/sub-1
in the case where the total amount of insurance benefits listed in that item that are acquired by all of the heirs of the decedent referred to in Article 3, paragraph (1), item (i) is the amount calculated by multiplying 5,000,000 yen by the number of heirs of that decedent prescribed in Article 15, paragraph (2) (referred to in (b) as the "non-taxable limit for insurance benefits") or less: the amount of insurance benefits acquired by that heir;
machine translation, not official
**ロ** イに規定する合計額が当該保険金の非課税限度額を超える場合 当該保険金の非課税限度額に当該合計額のうちに当該相続人の取得した保険金の合計額の占める割合を乗じて算出した金額
art-12/par-1/item-6/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-6/sub-2 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-6/sub-2
in the case where the total amount prescribed in (a) exceeds the non-taxable limit for insurance benefits: the amount calculated by multiplying the non-taxable limit for insurance benefits by the proportion that the total amount of insurance benefits acquired by that heir represents of that total amount;
machine translation, not official
**七** 相続人の取得した第三条第一項第二号に掲げる給与（以下この号において「退職手当金等」という。）については、イ又はロに掲げる場合の区分に応じそれぞれイ又はロに定める金額に相当する部分
art-12/par-1/item-7 · https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-7 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-7
with respect to the remuneration listed in Article 3, paragraph (1), item (ii) that is acquired by an heir (hereinafter in this item referred to as "retirement allowance, etc."), the portion equivalent to the amount specified in (a) or (b) according to the category of cases set out in (a) or (b), respectively;
machine translation, not official
**イ** 第三条第一項第二号の被相続人の全ての相続人が取得した退職手当金等の合計額が五百万円に当該被相続人の第十五条第二項に規定する相続人の数を乗じて算出した金額（ロにおいて「退職手当金等の非課税限度額」という。）以下である場合 当該相続人の取得した退職手当金等の金額
art-12/par-1/item-7/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-7/sub-1 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-7/sub-1
in the case where the total amount of retirement allowances, etc. acquired by all of the heirs of the decedent referred to in Article 3, paragraph (1), item (ii) is the amount calculated by multiplying 5,000,000 yen by the number of heirs of that decedent prescribed in Article 15, paragraph (2) (referred to in (b) as the "non-taxable limit for retirement allowances, etc.") or less: the amount of retirement allowance, etc. acquired by that heir;
machine translation, not official
**ロ** イに規定する合計額が当該退職手当金等の非課税限度額を超える場合 当該退職手当金等の非課税限度額に当該合計額のうちに当該相続人の取得した退職手当金等の合計額の占める割合を乗じて算出した金額
art-12/par-1/item-7/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-7/sub-2 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-7/sub-2
in the case where the total amount prescribed in (a) exceeds the non-taxable limit for retirement allowances, etc.: the amount calculated by multiplying the non-taxable limit for retirement allowances, etc. by the proportion that the total amount of retirement allowances, etc. acquired by that heir represents of that total amount.
machine translation, not official
**第二項** 前項第三号に掲げる財産を取得した者が当該財産を取得した日から二年を経過した日までに当該財産をその公益を目的とする事業の用に供しない場合又は供しなくなつた場合には、同項の規定にかかわらず、当該財産の価額は、相続税の課税価格に算入する。
art-12/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-12/par-2 · https://japanlaw.org/l/325AC0000000073/art-12/par-2
In the case where a person who has acquired the property listed in item (iii) of the preceding paragraph does not use that property for that business for a public interest purpose by the day on which two years have passed from the day of acquiring that property, or ceases to so use it, the value of that property is included in the taxable value for inheritance tax, notwithstanding the provisions of that paragraph.
machine translation, not official
### 第十三条（債務控除） — Deduction of Debts
caption: machine translation, not official
art-13 · https://japanlaw.org/ja/inheritance-tax-act/art-13 · https://japanlaw.org/l/325AC0000000073/art-13
**第一項** 相続又は遺贈（包括遺贈及び被相続人からの相続人に対する遺贈に限る。以下この条において同じ。）により財産を取得した者が第一条の三第一項第一号又は第二号の規定に該当する者である場合においては、当該相続又は遺贈により取得した財産については、課税価格に算入すべき価額は、当該財産の価額から次に掲げるものの金額のうちその者の負担に属する部分の金額を控除した金額による。
art-13/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-13/par-1 · https://japanlaw.org/l/325AC0000000073/art-13/par-1
In the case where a person who has acquired property by inheritance or bequest (limited to a universal legacy and a bequest from the decedent to an heir; the same applies hereinafter in this Article) is a person who falls under the provisions of Article 1-3, paragraph (1), item (i) or (ii), for the property acquired by that inheritance or bequest, the value to be included in the taxable value is the amount obtained by deducting from the value of that property the portion that is borne by that person of the amounts of the following items:
machine translation, not official
**一** 被相続人の債務で相続開始の際現に存するもの（公租公課を含む。）
art-13/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-13/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-13/par-1/item-1
debts of the decedent that actually exist at the time of the commencement of the succession (including taxes and public charges);
machine translation, not official
**二** 被相続人に係る葬式費用
art-13/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-13/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-13/par-1/item-2
funeral expenses relating to the decedent.
machine translation, not official
**第二項** 相続又は遺贈により財産を取得した者が第一条の三第一項第三号又は第四号の規定に該当する者である場合においては、当該相続又は遺贈により取得した財産でこの法律の施行地にあるものについては、課税価格に算入すべき価額は、当該財産の価額から被相続人の債務で次に掲げるものの金額のうちその者の負担に属する部分の金額を控除した金額による。
art-13/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-13/par-2 · https://japanlaw.org/l/325AC0000000073/art-13/par-2
In the case where a person who has acquired property by inheritance or bequest falls under Article 1-3, paragraph (1), item (iii) or (iv), for property acquired by that inheritance or bequest that is located in the area where this Act is enforced, the value to be included in the taxable value is the amount obtained by deducting from the value of that property the portion that is borne by that person of the amounts of the decedent's debts listed below.
machine translation, not official
**一** その財産に係る公租公課
art-13/par-2/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-13/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-13/par-2/item-1
taxes and public charges relating to that property;
machine translation, not official
**二** その財産を目的とする留置権、特別の先取特権、質権又は抵当権で担保される債務
art-13/par-2/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-13/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-13/par-2/item-2
debts secured by a right of retention, special statutory lien, pledge or mortgage on that property;
machine translation, not official
**三** 前二号に掲げる債務を除くほか、その財産の取得、維持又は管理のために生じた債務
art-13/par-2/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-13/par-2/item-3 · https://japanlaw.org/l/325AC0000000073/art-13/par-2/item-3
debts incurred for the acquisition, maintenance or management of that property, other than the debts listed in the preceding two items;
machine translation, not official
**四** その財産に関する贈与の義務
art-13/par-2/item-4 · https://japanlaw.org/ja/inheritance-tax-act/art-13/par-2/item-4 · https://japanlaw.org/l/325AC0000000073/art-13/par-2/item-4
obligations to make a gift relating to that property;
machine translation, not official
**五** 前各号に掲げる債務を除くほか、被相続人が死亡の際この法律の施行地に営業所又は事業所を有していた場合においては、当該営業所又は事業所に係る営業上又は事業上の債務
art-13/par-2/item-5 · https://japanlaw.org/ja/inheritance-tax-act/art-13/par-2/item-5 · https://japanlaw.org/l/325AC0000000073/art-13/par-2/item-5
in addition to the debts listed in the preceding items, if the decedent had a business office or place of business in the area where this Act is enforced at the time of death, commercial or business debts relating to that business office or place of business.
machine translation, not official
**第三項** 前条第一項第二号又は第三号に掲げる財産の取得、維持又は管理のために生じた債務の金額は、前二項の規定による控除金額に算入しない。ただし、同条第二項の規定により同号に掲げる財産の価額を課税価格に算入した場合においては、この限りでない。
art-13/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-13/par-3 · https://japanlaw.org/l/325AC0000000073/art-13/par-3
The amount of debts incurred for the acquisition, maintenance or management of the property listed in paragraph (1), item (ii) or (iii) of the preceding Article is not to be included in the amount to be deducted under the preceding two paragraphs; provided, however, that this does not apply in the case where the value of the property listed in that item has been included in the taxable value pursuant to paragraph (2) of that Article.
machine translation, not official
**第四項** 特別寄与者が支払を受けるべき特別寄与料の額が当該特別寄与者に係る課税価格に算入される場合においては、当該特別寄与料を支払うべき相続人が相続又は遺贈により取得した財産については、当該相続人に係る課税価格に算入すべき価額は、当該財産の価額から当該特別寄与料の額のうちその者の負担に属する部分の金額を控除した金額による。
art-13/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-13/par-4 · https://japanlaw.org/l/325AC0000000073/art-13/par-4
In the case where the amount of a special contribution payment that a special contributor is entitled to receive is included in the taxable value for that special contributor, for property acquired by inheritance or bequest by an heir who is to pay that special contribution payment, the value to be included in the taxable value for that heir is the amount obtained by deducting from the value of that property the portion that is borne by that person of the amount of that special contribution payment.
machine translation, not official
### 第十四条
art-14 · https://japanlaw.org/ja/inheritance-tax-act/art-14 · https://japanlaw.org/l/325AC0000000073/art-14
**第一項** 前条の規定によりその金額を控除すべき債務は、確実と認められるものに限る。
art-14/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-14/par-1 · https://japanlaw.org/l/325AC0000000073/art-14/par-1
The debts the amounts of which are to be deducted pursuant to the provisions of the preceding Article are limited to those recognized as certain.
machine translation, not official
**第二項** 前条の規定によりその金額を控除すべき公租公課の金額は、被相続人の死亡の際債務の確定しているものの金額のほか、被相続人に係る所得税、相続税、贈与税、地価税、再評価税、登録免許税、自動車重量税、消費税、酒税、たばこ税、揮発油税、地方揮発油税、石油ガス税、航空機燃料税、石油石炭税及び印紙税その他の公租公課の額で政令で定めるものを含むものとする。
art-14/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-14/par-2 · https://japanlaw.org/l/325AC0000000073/art-14/par-2
The amount of taxes and public charges to be deducted pursuant to the provisions of the preceding Article is to include, in addition to the amount of those for which the debt was finalized at the time of the decedent's death, the amounts, specified by Cabinet Order, of income tax, inheritance tax, gift tax, land value tax, revaluation tax, registration and license tax, motor vehicle tonnage tax, consumption tax, liquor tax, tobacco tax, gasoline tax, local gasoline tax, petroleum gas tax, aviation fuel tax, petroleum and coal tax and stamp tax and other taxes and public charges relating to the decedent.
machine translation, not official
**第三項** 前項の債務の確定している公租公課の金額には、被相続人が、所得税法第百三十七条の二第一項（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予）（同条第二項の規定により適用する場合を含む。第三十二条第一項第九号イにおいて同じ。）の規定の適用を受けていた場合における同法第百三十七条の二第一項に規定する納税猶予分の所得税額並びに同法第百三十七条の三第一項及び第二項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予）（これらの規定を同条第三項の規定により適用する場合を含む。）の規定の適用を受けていた場合における同条第四項に規定する納税猶予分の所得税額を含まない。ただし、同法第百三十七条の二第十三項の規定により当該被相続人の納付の義務を承継した当該被相続人の相続人（包括受遺者を含む。以下この項及び同号において同じ。）が納付することとなつた同条第一項に規定する納税猶予分の所得税額及び当該納税猶予分の所得税額に係る利子税の額（当該納税猶予分の所得税額に係る所得税の同法第百二十八条（確定申告による納付）又は第百二十九条（死亡の場合の確定申告による納付）の規定による納付の期限の翌日から当該被相続人の死亡の日までの間に係るものに限る。）並びに同法第百三十七条の三第十五項の規定により当該被相続人の納付の義務を承継した当該被相続人の相続人が納付することとなつた同条第四項に規定する納税猶予分の所得税額及び当該納税猶予分の所得税額に係る利子税の額（当該納税猶予分の所得税額に係る所得税の同法第二編第五章第二節第三款（納付）の規定による納付の期限の翌日から当該被相続人の死亡の日までの間に係るものに限る。）については、この限りでない。
art-14/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-14/par-3 · https://japanlaw.org/l/325AC0000000073/art-14/par-3
The amount of taxes and public charges for which the debt is finalized as referred to in the preceding paragraph does not include the amount of income tax subject to the tax payment grace period prescribed in Article 137-2, paragraph (1) of the Income Tax Act in the case where the decedent had been subject to the application of Article 137-2, paragraph (1) (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Departure from Japan Apply) of that Act (including the case where it applies pursuant to paragraph (2) of that Article; the same applies in Article 32, paragraph (1), item (ix), (a)), or the amount of income tax subject to the tax payment grace period prescribed in Article 137-3, paragraph (4) of that Act in the case where the decedent had been subject to the application of paragraphs (1) and (2) of that Article (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Transfer of Assets to Non-Residents by Gift, etc. Apply) (including the case where these provisions apply pursuant to paragraph (3) of that Article); provided, however, that this does not apply to the amount of income tax subject to the tax payment grace period prescribed in Article 137-2, paragraph (1) of that Act that an heir of the decedent (including a universal legatee; the same applies hereinafter in this paragraph and in that item) who has succeeded to the decedent's obligation to pay pursuant to the provisions of paragraph (13) of that Article has come to pay, and the amount of interest tax on that amount of income tax subject to the tax payment grace period (limited to that relating to the period from the day following the due date for payment under the provisions of Article 128 (Payment upon Filing) or Article 129 (Payment upon Filing in the Event of the Taxpayer's Death) of that Act for the income tax relating to that amount of income tax subject to the tax payment grace period until the day of the decedent's death), or to the amount of income tax subject to the tax payment grace period prescribed in Article 137-3, paragraph (4) of that Act that an heir of the decedent who has succeeded to the decedent's obligation to pay pursuant to the provisions of paragraph (15) of that Article has come to pay, and the amount of interest tax on that amount of income tax subject to the tax payment grace period (limited to that relating to the period from the day following the due date for payment under the provisions of Part II, Chapter V, Section 2, Subsection 3 (Payment) of that Act for the income tax relating to that amount of income tax subject to the tax payment grace period until the day of the decedent's death).
machine translation, not official
### 第十五条（遺産に係る基礎控除） — Basic Deduction for the Estate
caption: machine translation, not official
art-15 · https://japanlaw.org/ja/inheritance-tax-act/art-15 · https://japanlaw.org/l/325AC0000000073/art-15
**第一項** 相続税の総額を計算する場合においては、同一の被相続人から相続又は遺贈により財産を取得した全ての者に係る相続税の課税価格（第十九条の規定の適用がある場合には、同条の規定により相続税の課税価格とみなされた金額。次条から第十八条まで及び第十九条の二において同じ。）の合計額から、三千万円と六百万円に当該被相続人の相続人の数を乗じて算出した金額との合計額（以下「遺産に係る基礎控除額」という。）を控除する。
art-15/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-15/par-1 · https://japanlaw.org/l/325AC0000000073/art-15/par-1
When calculating the total inheritance tax amount, the sum of 30,000,000 yen and the amount calculated by multiplying 6,000,000 yen by the number of heirs of the decedent (hereinafter referred to as the "basic deduction for the estate") is deducted from the total of the taxable values for inheritance tax (in the case where Article 19 applies, the amount deemed to be the taxable value for inheritance tax pursuant to that Article; the same applies from the following Article through Article 18 and in Article 19-2) of all persons who have acquired property by inheritance or bequest from the same decedent.
machine translation, not official
**第二項** 前項の相続人の数は、同項に規定する被相続人の民法第五編第二章（相続人）の規定による相続人の数（当該被相続人に養子がある場合の当該相続人の数に算入する当該被相続人の養子の数は、次の各号に掲げる場合の区分に応じ当該各号に定める養子の数に限るものとし、相続の放棄があつた場合には、その放棄がなかつたものとした場合における相続人の数とする。）とする。
art-15/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-15/par-2 · https://japanlaw.org/l/325AC0000000073/art-15/par-2
The number of heirs in the preceding paragraph is the number of heirs of the decedent prescribed in that paragraph under the provisions of Part V, Chapter II (Heirs) of the Civil Code (where the decedent has adopted children, the number of the decedent's adopted children to be included in the number of those heirs is limited to the number of adopted children specified in each of the following items according to the category of cases listed in that item, and where there has been a renunciation of inheritance, it is the number of heirs on the assumption that there had been no such renunciation).
machine translation, not official
**一** 当該被相続人に実子がある場合又は当該被相続人に実子がなく、養子の数が一人である場合 一人
art-15/par-2/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-15/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-15/par-2/item-1
in the case where the decedent has a biological child, or the decedent has no biological child and the number of adopted children is one: one person;
machine translation, not official
**二** 当該被相続人に実子がなく、養子の数が二人以上である場合 二人
art-15/par-2/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-15/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-15/par-2/item-2
in the case where the decedent has no biological child and the number of adopted children is two or more: two persons.
machine translation, not official
**第三項** 前項の規定の適用については、次に掲げる者は実子とみなす。
art-15/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-15/par-3 · https://japanlaw.org/l/325AC0000000073/art-15/par-3
For the purpose of applying the provisions of the preceding paragraph, the following persons are deemed to be biological children:
machine translation, not official
**一** 民法第八百十七条の二第一項（特別養子縁組の成立）に規定する特別養子縁組による養子となつた者、当該被相続人の配偶者の実子で当該被相続人の養子となつた者その他これらに準ずる者として政令で定める者
art-15/par-3/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-15/par-3/item-1 · https://japanlaw.org/l/325AC0000000073/art-15/par-3/item-1
a person who has become an adopted child through the special adoption prescribed in Article 817-2, paragraph (1) (Entering into a Special Adoption) of the Civil Code, a biological child of the decedent's spouse who has become an adopted child of the decedent, and any other person specified by Cabinet Order as equivalent to these;
machine translation, not official
**二** 実子若しくは養子又はその直系卑属が相続開始以前に死亡し、又は相続権を失つたため民法第五編第二章の規定による相続人（相続の放棄があつた場合には、その放棄がなかつたものとした場合における相続人）となつたその者の直系卑属
art-15/par-3/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-15/par-3/item-2 · https://japanlaw.org/l/325AC0000000073/art-15/par-3/item-2
where a biological child or adopted child, or a lineal descendant thereof, died on or before the commencement of the succession or lost the right of inheritance, a lineal descendant of that person who has for that reason become an heir under the provisions of Part V, Chapter II of the Civil Code (or, where there has been a renunciation of inheritance, who would be an heir on the assumption that there had been no such renunciation).
machine translation, not official
### 第十六条（相続税の総額） — Total Inheritance Tax Amount
caption: machine translation, not official
art-16 · https://japanlaw.org/ja/inheritance-tax-act/art-16 · https://japanlaw.org/l/325AC0000000073/art-16
**第一項** 相続税の総額は、同一の被相続人から相続又は遺贈により財産を取得した全ての者に係る相続税の課税価格に相当する金額の合計額からその遺産に係る基礎控除額を控除した残額を当該被相続人の前条第二項に規定する相続人の数に応じた相続人が民法第九百条（法定相続分）及び第九百一条（代襲相続人の相続分）の規定による相続分に応じて取得したものとした場合におけるその各取得金額（当該相続人が、一人である場合又はない場合には、当該控除した残額）につきそれぞれその金額を次の表の上欄に掲げる金額に区分してそれぞれの金額に同表の下欄に掲げる税率を乗じて計算した金額を合計した金額とする。
千万円以下の金額 百分の十
千万円を超え三千万円以下の金額 百分の十五
三千万円を超え五千万円以下の金額 百分の二十
五千万円を超え一億円以下の金額 百分の三十
一億円を超え二億円以下の金額 百分の四十
二億円を超え三億円以下の金額 百分の四十五
三億円を超え六億円以下の金額 百分の五十
六億円を超える金額 百分の五十五
art-16/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-16/par-1 · https://japanlaw.org/l/325AC0000000073/art-16/par-1
The total inheritance tax amount is the sum of the amounts calculated by taking the balance obtained by deducting the basic deduction for the estate from the total of the amounts equivalent to the taxable values for inheritance tax of all persons who have acquired property by inheritance or bequest from the same decedent, on the assumption that heirs corresponding to the number of heirs of that decedent prescribed in paragraph (2) of the preceding Article have acquired that balance in accordance with their shares of inheritance under the provisions of Article 900 (Intestate Shares) and Article 901 (Share of an Heir Taking per Stirpes) of the Civil Code, dividing each amount so acquired (or, where there is only one heir or no heir, that deducted balance) into the amounts listed in the left-hand column of the following table, and multiplying each of the amounts by the rate listed in the right-hand column of that table.
Amount of 10,000,000 yen or less 10 percent
Amount exceeding 10,000,000 yen but 30,000,000 yen or less 15 percent
Amount exceeding 30,000,000 yen but 50,000,000 yen or less 20 percent
Amount exceeding 50,000,000 yen but 100,000,000 yen or less 30 percent
Amount exceeding 100,000,000 yen but 200,000,000 yen or less 40 percent
Amount exceeding 200,000,000 yen but 300,000,000 yen or less 45 percent
Amount exceeding 300,000,000 yen but 600,000,000 yen or less 50 percent
Amount exceeding 600,000,000 yen 55 percent
machine translation, not official
### 第十七条（各相続人等の相続税額） — Amount of Inheritance Tax of Each Heir, etc.
caption: machine translation, not official
art-17 · https://japanlaw.org/ja/inheritance-tax-act/art-17 · https://japanlaw.org/l/325AC0000000073/art-17
**第一項** 相続又は遺贈により財産を取得した者に係る相続税額は、その被相続人から相続又は遺贈により財産を取得したすべての者に係る相続税の総額に、それぞれこれらの事由により財産を取得した者に係る相続税の課税価格が当該財産を取得したすべての者に係る課税価格の合計額のうちに占める割合を乗じて算出した金額とする。
art-17/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-17/par-1 · https://japanlaw.org/l/325AC0000000073/art-17/par-1
The amount of inheritance tax for a person who has acquired property by inheritance or bequest is the amount calculated by multiplying the total inheritance tax amount for all persons who have acquired property by inheritance or bequest from the decedent by the proportion that the taxable value for inheritance tax of each person who has acquired property by such cause represents of the total of the taxable values for all persons who have acquired that property.
machine translation, not official
### 第十八条（相続税額の加算） — Addition to the Amount of Inheritance Tax
caption: machine translation, not official
art-18 · https://japanlaw.org/ja/inheritance-tax-act/art-18 · https://japanlaw.org/l/325AC0000000073/art-18
**第一項** 相続又は遺贈により財産を取得した者が当該相続又は遺贈に係る被相続人の一親等の血族（当該被相続人の直系卑属が相続開始以前に死亡し、又は相続権を失つたため、代襲して相続人となつた当該被相続人の直系卑属を含む。）及び配偶者以外の者である場合においては、その者に係る相続税額は、前条の規定にかかわらず、同条の規定により算出した金額にその百分の二十に相当する金額を加算した金額とする。
art-18/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-18/par-1 · https://japanlaw.org/l/325AC0000000073/art-18/par-1
In the case where a person who has acquired property by inheritance or bequest is a person other than a blood relative in the first degree of the decedent relating to that inheritance or bequest (including a lineal descendant of the decedent who has become an heir by representation because a lineal descendant of the decedent died on or before the commencement of the succession or lost the right of inheritance) or the decedent's spouse, the amount of inheritance tax for that person is, notwithstanding the provisions of the preceding Article, the amount calculated pursuant to that Article plus an amount equivalent to 20 percent thereof.
machine translation, not official
**第二項** 前項の一親等の血族には、同項の被相続人の直系卑属が当該被相続人の養子となつている場合を含まないものとする。ただし、当該被相続人の直系卑属が相続開始以前に死亡し、又は相続権を失つたため、代襲して相続人となつている場合は、この限りでない。
art-18/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-18/par-2 · https://japanlaw.org/l/325AC0000000073/art-18/par-2
The blood relative in the first degree in the preceding paragraph is not to include the case where a lineal descendant of the decedent referred to in that paragraph has become an adopted child of the decedent; provided, however, that this does not apply where that lineal descendant has become an heir by representation because a lineal descendant of the decedent died on or before the commencement of the succession or lost the right of inheritance.
machine translation, not official
### 第十九条（相続開始前七年以内に贈与があつた場合の相続税額） — Amount of Inheritance Tax Where a Gift Was Made Within Seven Years Before the Commencement of the Succession
caption: machine translation, not official
art-19 · https://japanlaw.org/ja/inheritance-tax-act/art-19 · https://japanlaw.org/l/325AC0000000073/art-19
**第一項** 相続又は遺贈により財産を取得した者が当該相続の開始前七年以内に当該相続に係る被相続人から贈与により財産を取得したことがある場合においては、その者については、当該贈与により取得した財産（第二十一条の二第一項から第三項まで、第二十一条の三及び第二十一条の四の規定により当該取得の日の属する年分の贈与税の課税価格計算の基礎に算入されるもの（特定贈与財産を除く。）に限る。以下この条及び第五十一条第二項において同じ。）（以下この項において「加算対象贈与財産」という。）の価額（加算対象贈与財産のうち当該相続の開始前三年以内に取得した財産以外の財産にあつては、当該財産の価額の合計額から百万円を控除した残額）を相続税の課税価格に加算した価額を相続税の課税価格とみなし、第十五条から前条までの規定を適用して算出した金額（加算対象贈与財産の取得につき課せられた贈与税があるときは、当該金額から当該財産に係る贈与税の税額（第二十一条の八の規定による控除前の税額とし、延滞税、利子税、過少申告加算税、無申告加算税及び重加算税に相当する税額を除く。）として政令の定めるところにより計算した金額を控除した金額）をもつて、その納付すべき相続税額とする。
art-19/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-19/par-1 · https://japanlaw.org/l/325AC0000000073/art-19/par-1
In the case where a person who has acquired property by inheritance or bequest has acquired property by gift from the decedent relating to that succession within seven years before the commencement of the succession, for that person, the amount obtained by adding the value of the property acquired by that gift (limited to that which is included, pursuant to Article 21-2, paragraphs (1) through (3), Article 21-3 and Article 21-4, in the basis for calculating the taxable value for gift tax for the year in which the date of that acquisition falls (excluding specified gifted property); the same applies hereinafter in this Article and Article 51, paragraph (2)) (hereinafter referred to in this paragraph as "gifted property to be added") (for gifted property to be added other than property acquired within three years before the commencement of the succession, the balance obtained by deducting 1,000,000 yen from the total value of that property) to the taxable value for inheritance tax is deemed to be the taxable value for inheritance tax, and the amount calculated by applying the provisions of Article 15 through the preceding Article (where gift tax has been imposed on the acquisition of the gifted property to be added, the amount obtained by deducting from that amount the amount calculated as provided by Cabinet Order as the amount of gift tax relating to that property (being the amount before deduction under the provisions of Article 21-8, and excluding the amounts of tax equivalent to delinquent tax, interest tax, penalty tax for understatement, penalty tax for failure to file and heavy penalty tax)) is the amount of inheritance tax that person is to pay.
machine translation, not official
**第二項** 前項に規定する特定贈与財産とは、第二十一条の六第一項に規定する婚姻期間が二十年以上である配偶者に該当する被相続人からの贈与により当該被相続人の配偶者が取得した同項に規定する居住用不動産又は金銭で次の各号に掲げる場合に該当するもののうち、当該各号に掲げる場合の区分に応じ、当該各号に定める部分をいう。
art-19/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-19/par-2 · https://japanlaw.org/l/325AC0000000073/art-19/par-2
Specified gifted property as referred to in the preceding paragraph means, of the residential real property or money prescribed in Article 21-6, paragraph (1) that the spouse of a decedent who is a spouse whose marriage period prescribed in that paragraph is 20 years or more has acquired by gift from that decedent and that falls under the cases listed in the following items, the portion specified in each of those items according to the category of cases listed therein.
machine translation, not official
**一** 当該贈与が当該相続の開始の年の前年以前にされた場合で、当該被相続人の配偶者が当該贈与による取得の日の属する年分の贈与税につき第二十一条の六第一項の規定の適用を受けているとき 同項の規定により控除された金額に相当する部分
art-19/par-2/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-19/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-19/par-2/item-1
in the case where that gift was made in or before the year preceding the year of the commencement of the succession and the spouse of the decedent has been subject to the application of Article 21-6, paragraph (1) with regard to gift tax for the year in which the date of acquisition by that gift falls: the portion equivalent to the amount deducted pursuant to that paragraph;
machine translation, not official
**二** 当該贈与が当該相続の開始の年においてされた場合で、当該被相続人の配偶者が当該被相続人からの贈与について既に第二十一条の六第一項の規定の適用を受けた者でないとき（政令で定める場合に限る。） 同項の規定の適用があるものとした場合に、同項の規定により控除されることとなる金額に相当する部分
art-19/par-2/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-19/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-19/par-2/item-2
in the case where that gift was made in the year of the commencement of the succession and the spouse of the decedent is not a person who has already been subject to the application of Article 21-6, paragraph (1) with regard to gifts from the decedent (limited to cases specified by Cabinet Order): the portion equivalent to the amount that would be deducted pursuant to that paragraph on the assumption that that paragraph applied.
machine translation, not official
### 第十九条の二（配偶者に対する相続税額の軽減） — Reduction of the Amount of Inheritance Tax for a Spouse
caption: machine translation, not official
art-19-2 · https://japanlaw.org/ja/inheritance-tax-act/art-19-2 · https://japanlaw.org/l/325AC0000000073/art-19-2
**第一項** 被相続人の配偶者が当該被相続人からの相続又は遺贈により財産を取得した場合には、当該配偶者については、第一号に掲げる金額から第二号に掲げる金額を控除した残額があるときは、当該残額をもつてその納付すべき相続税額とし、第一号に掲げる金額が第二号に掲げる金額以下であるときは、その納付すべき相続税額は、ないものとする。
art-19-2/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-19-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-19-2/par-1
Where the spouse of a decedent has acquired property by inheritance or bequest from that decedent, with regard to that spouse, if there is a balance after deducting the amount listed in item (ii) from the amount listed in item (i), that balance is the amount of inheritance tax to be paid, and if the amount listed in item (i) is the amount listed in item (ii) or less, there is to be no amount of inheritance tax to be paid.
machine translation, not official
**一** 当該配偶者につき第十五条から第十七条まで及び前条の規定により算出した金額
art-19-2/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-19-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-19-2/par-1/item-1
the amount calculated for that spouse pursuant to Articles 15 through 17 and the preceding Article;
machine translation, not official
**二** 当該相続又は遺贈により財産を取得した全ての者に係る相続税の総額に、次に掲げる金額のうちいずれか少ない金額が当該相続又は遺贈により財産を取得した全ての者に係る相続税の課税価格の合計額のうちに占める割合を乗じて算出した金額
art-19-2/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-19-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-19-2/par-1/item-2
the amount calculated by multiplying the total inheritance tax amount for all persons who have acquired property by that inheritance or bequest by the proportion that the lesser of the amounts listed below represents of the total of the taxable values for inheritance tax of all persons who have acquired property by that inheritance or bequest.
machine translation, not official
**イ** 当該相続又は遺贈により財産を取得した全ての者に係る相続税の課税価格の合計額に民法第九百条（法定相続分）の規定による当該配偶者の相続分（相続の放棄があつた場合には、その放棄がなかつたものとした場合における相続分）を乗じて算出した金額（当該被相続人の相続人（相続の放棄があつた場合には、その放棄がなかつたものとした場合における相続人）が当該配偶者のみである場合には、当該合計額）に相当する金額（当該金額が一億六千万円に満たない場合には、一億六千万円）
art-19-2/par-1/item-2/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/art-19-2/par-1/item-2/sub-1 · https://japanlaw.org/l/325AC0000000073/art-19-2/par-1/item-2/sub-1
the amount equivalent to the amount calculated by multiplying the total of the taxable values for inheritance tax of all persons who have acquired property by that inheritance or bequest by the share of inheritance of that spouse under Article 900 (Intestate Shares) of the Civil Code (where there has been a renunciation of inheritance, the share of inheritance on the assumption that there had been no such renunciation) (where the only heir of the decedent (where there has been a renunciation of inheritance, the heir on the assumption that there had been no such renunciation) is that spouse, that total) (where that amount is less than 160,000,000 yen, 160,000,000 yen);
machine translation, not official
**ロ** 当該相続又は遺贈により財産を取得した配偶者に係る相続税の課税価格に相当する金額
art-19-2/par-1/item-2/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/art-19-2/par-1/item-2/sub-2 · https://japanlaw.org/l/325AC0000000073/art-19-2/par-1/item-2/sub-2
the amount equivalent to the taxable value for inheritance tax relating to the spouse who has acquired property by that inheritance or bequest.
machine translation, not official
**第二項** 前項の相続又は遺贈に係る第二十七条の規定による申告書の提出期限（以下この項において「申告期限」という。）までに、当該相続又は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場合における前項の規定の適用については、その分割されていない財産は、同項第二号ロの課税価格の計算の基礎とされる財産に含まれないものとする。ただし、その分割されていない財産が申告期限から三年以内（当該期間が経過するまでの間に当該財産が分割されなかつたことにつき、当該相続又は遺贈に関し訴えの提起がされたことその他の政令で定めるやむを得ない事情がある場合において、政令で定めるところにより納税地の所轄税務署長の承認を受けたときは、当該財産の分割ができることとなつた日として政令で定める日の翌日から四月以内）に分割された場合には、その分割された財産については、この限りでない。
art-19-2/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-19-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-19-2/par-2
In the case where, by the deadline for filing the return under Article 27 relating to the inheritance or bequest referred to in the preceding paragraph (referred to as the "return due date" in this paragraph), all or part of the property acquired by that inheritance or bequest has not yet been divided by the co-heirs or universal legatees, for the application of the preceding paragraph, that undivided property is not to be included in the property that forms the basis for calculating the taxable value referred to in item (ii), (b) of that paragraph; provided, however, that this does not apply, as to the property so divided, where that undivided property is divided within three years from the return due date (or, where there are unavoidable circumstances specified by Cabinet Order, such as the filing of an action relating to that inheritance or bequest, for that property not having been divided before the end of that period, and the approval of the competent district director with jurisdiction over the place for tax payment has been obtained as provided by Cabinet Order, within four months after the day following the day specified by Cabinet Order as the day on which the division of that property became possible).
machine translation, not official
**第三項** 第一項の規定は、第二十七条の規定による申告書（当該申告書に係る期限後申告書及びこれらの申告書に係る修正申告書を含む。第五項において同じ。）又は国税通則法第二十三条第三項（更正の請求）に規定する更正請求書に、第一項の規定の適用を受ける旨及び同項各号に掲げる金額の計算に関する明細の記載をした書類その他の財務省令で定める書類の添付がある場合に限り、適用する。
art-19-2/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-19-2/par-3 · https://japanlaw.org/l/325AC0000000073/art-19-2/par-3
The provisions of paragraph (1) apply only where a document specified by Ministry of Finance Order, such as a document containing a statement to the effect that the person is to receive the application of paragraph (1) and details concerning the calculation of the amounts listed in the items of that paragraph, is attached to the return under Article 27 (including the return filed after the deadline relating to that return and the amended returns relating to these returns; the same applies in paragraph (5)) or to the written request for reassessment prescribed in Article 23, paragraph (3) (Request for Reassessment) of the Act on General Rules for National Taxes.
machine translation, not official
**第四項** 税務署長は、前項の財務省令で定める書類の添付がない同項の申告書又は更正請求書の提出があつた場合においても、その添付がなかつたことについてやむを得ない事情があると認めるときは、当該書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-19-2/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-19-2/par-4 · https://japanlaw.org/l/325AC0000000073/art-19-2/par-4
In the case where a return or written request for reassessment referred to in the preceding paragraph has been submitted without the attachment of the document specified by Ministry of Finance Order referred to in that paragraph, if the district director finds that there are unavoidable circumstances for the failure to attach it, the district director may apply paragraph (1) only where that document is submitted.
machine translation, not official
**第五項** 第一項の相続又は遺贈により財産を取得した者が、隠蔽仮装行為に基づき、第二十七条の規定による申告書を提出しており、又はこれを提出していなかつた場合において、当該相続又は遺贈に係る相続税についての調査があつたことにより当該相続税について更正又は決定があるべきことを予知して期限後申告書又は修正申告書を提出するときは、当該期限後申告書又は修正申告書に係る相続税額に係る同項の規定の適用については、同項第二号中「相続税の総額」とあるのは「相続税の総額で当該相続に係る被相続人の配偶者が行つた第六項に規定する隠蔽仮装行為による事実に基づく金額に相当する金額を当該財産を取得した全ての者に係る相続税の課税価格に含まないものとして計算したもの」と、「課税価格の合計額のうち」とあるのは「課税価格の合計額から当該相当する金額を控除した残額のうち」と、同号イ中「課税価格の合計額」とあるのは「課税価格の合計額から第六項に規定する隠蔽仮装行為による事実に基づく金額に相当する金額（当該配偶者に係る相続税の課税価格に算入すべきものに限る。）を控除した残額」と、同号ロ中「課税価格」とあるのは「課税価格から第六項に規定する隠蔽仮装行為による事実に基づく金額に相当する金額（当該配偶者に係る相続税の課税価格に算入すべきものに限る。）を控除した残額」とする。
art-19-2/par-5 · https://japanlaw.org/ja/inheritance-tax-act/art-19-2/par-5 · https://japanlaw.org/l/325AC0000000073/art-19-2/par-5
In the case where a person who has acquired property by the inheritance or bequest referred to in paragraph (1) has filed a return under Article 27, or has not filed it, based on acts of concealing or falsifying, and files a return filed after the deadline or an amended return having foreseen that reassessment or determination would be made with regard to the inheritance tax as a result of an investigation of the inheritance tax relating to that inheritance or bequest, with regard to the application of paragraph (1) to the amount of inheritance tax relating to that return filed after the deadline or amended return, the phrase "total inheritance tax amount" in paragraph (1), item (ii) is deemed to be replaced with "total inheritance tax amount that is calculated on the assumption that the amount equivalent to the amount based on the facts arising from the acts of concealing or falsifying prescribed in paragraph (6) that were committed by the spouse of the decedent relating to that inheritance is not included in the taxable values for inheritance tax of all persons who have acquired that property"; the phrase "of the total of the taxable values" in item (ii) of that paragraph is deemed to be replaced with "of the balance obtained by deducting the equivalent amount from the total of the taxable values"; the phrase "the total of the taxable values" in item (ii), (a) of that paragraph is deemed to be replaced with "the balance obtained by deducting, from the total of the taxable values, the amount equivalent to the amount based on the facts arising from the acts of concealing or falsifying prescribed in paragraph (6) (limited to that which is to be included in the taxable value for inheritance tax relating to that spouse)"; and the phrase "the taxable value for inheritance tax" in item (ii), (b) of that paragraph is deemed to be replaced with "the balance obtained by deducting, from the taxable value for inheritance tax, the amount equivalent to the amount based on the facts arising from the acts of concealing or falsifying prescribed in paragraph (6) (limited to that which is to be included in the taxable value for inheritance tax relating to that spouse)".
machine translation, not official
**第六項** 前項の「隠蔽仮装行為」とは、相続又は遺贈により財産を取得した者が行う行為で当該財産を取得した者に係る相続税の課税価格の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装することをいう。
art-19-2/par-6 · https://japanlaw.org/ja/inheritance-tax-act/art-19-2/par-6 · https://japanlaw.org/l/325AC0000000073/art-19-2/par-6
"Acts of concealing or falsifying" in the preceding paragraph means acts committed by a person who has acquired property by inheritance or bequest that conceal or falsify all or part of the facts that are to form the basis for calculating the taxable value for inheritance tax relating to the person who has acquired that property.
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### 第十九条の三（未成年者控除） — Deduction for Minors
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art-19-3 · https://japanlaw.org/ja/inheritance-tax-act/art-19-3 · https://japanlaw.org/l/325AC0000000073/art-19-3
**第一項** 相続又は遺贈により財産を取得した者（第一条の三第一項第三号又は第四号の規定に該当する者を除く。）が当該相続又は遺贈に係る被相続人の民法第五編第二章（相続人）の規定による相続人（相続の放棄があつた場合には、その放棄がなかつたものとした場合における相続人）に該当し、かつ、十八歳未満の者である場合においては、その者については、第十五条から前条までの規定により算出した金額から十万円にその者が十八歳に達するまでの年数（当該年数が一年未満であるとき、又はこれに一年未満の端数があるときは、これを一年とする。）を乗じて算出した金額を控除した金額をもつて、その納付すべき相続税額とする。
art-19-3/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-19-3/par-1 · https://japanlaw.org/l/325AC0000000073/art-19-3/par-1
In the case where a person who has acquired property by inheritance or bequest (excluding a person who falls under Article 1-3, paragraph (1), item (iii) or (iv)) falls under the heirs of the decedent relating to that inheritance or bequest under the provisions of Part V, Chapter II (Heirs) of the Civil Code (or, where there has been a renunciation of inheritance, the heirs on the assumption that there had been no such renunciation) and is less than 18 years of age, for that person the amount obtained by deducting the amount calculated by multiplying 100,000 yen by the number of years until that person reaches 18 years of age (where that number of years is less than one year, or has a fraction of less than one year, it is counted as one year) from the amount calculated pursuant to Article 15 through the preceding Article is the amount of inheritance tax to be paid.
machine translation, not official
**第二項** 前項の規定により控除を受けることができる金額がその控除を受ける者について第十五条から前条までの規定により算出した金額を超える場合においては、その超える部分の金額は、政令で定めるところにより、その控除を受ける者の扶養義務者が同項の被相続人から相続又は遺贈により取得した財産の価額について第十五条から前条までの規定により算出した金額から控除し、その控除後の金額をもつて、当該扶養義務者の納付すべき相続税額とする。
art-19-3/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-19-3/par-2 · https://japanlaw.org/l/325AC0000000073/art-19-3/par-2
Where the amount that can be deducted pursuant to the preceding paragraph exceeds the amount calculated for the person receiving that deduction pursuant to Article 15 through the preceding Article, the amount of the excess is, as provided by Cabinet Order, to be deducted from the amount calculated pursuant to Article 15 through the preceding Article on the value of the property acquired by inheritance or bequest from the decedent referred to in paragraph (1) by a person under a duty of support of the person receiving that deduction, and the amount after that deduction is the amount of inheritance tax to be paid by that person under a duty of support.
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**第三項** 第一項の規定に該当する者がその者又はその扶養義務者について既に前二項の規定による控除を受けたことがある者である場合においては、その者又はその扶養義務者がこれらの規定による控除を受けることができる金額は、既に控除を受けた金額の合計額が第一項の規定による控除を受けることができる金額（二回以上これらの規定による控除を受けた場合には、最初に相続又は遺贈により財産を取得した際に同項の規定による控除を受けることができる金額）に満たなかつた場合におけるその満たなかつた部分の金額の範囲内に限る。
art-19-3/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-19-3/par-3 · https://japanlaw.org/l/325AC0000000073/art-19-3/par-3
Where a person who falls under paragraph (1) is a person who has already received a deduction under the provisions of the preceding two paragraphs with regard to that person or a person under a duty of support of that person, the amount that that person or the person under a duty of support of that person can have deducted under those provisions is limited to the amount of the shortfall in the case where the total of the amounts already deducted was less than the amount that can be deducted under the provisions of paragraph (1) (where a deduction under those provisions has been received two or more times, the amount that could be deducted under the provisions of that paragraph upon first acquiring property by inheritance or bequest).
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### 第十九条の四（障害者控除） — Disability Deduction
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art-19-4 · https://japanlaw.org/ja/inheritance-tax-act/art-19-4 · https://japanlaw.org/l/325AC0000000073/art-19-4
**第一項** 相続又は遺贈により財産を取得した者（第一条の三第一項第二号から第四号までの規定に該当する者を除く。）が当該相続又は遺贈に係る被相続人の前条第一項に規定する相続人に該当し、かつ、障害者である場合には、その者については、第十五条から前条までの規定により算出した金額から十万円（その者が特別障害者である場合には、二十万円）にその者が八十五歳に達するまでの年数（当該年数が一年未満であるとき、又はこれに一年未満の端数があるときは、これを一年とする。）を乗じて算出した金額を控除した金額をもつて、その納付すべき相続税額とする。
art-19-4/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-19-4/par-1 · https://japanlaw.org/l/325AC0000000073/art-19-4/par-1
In the case where a person who has acquired property by inheritance or bequest (excluding a person who falls under Article 1-3, paragraph (1), items (ii) through (iv)) falls under the heirs prescribed in paragraph (1) of the preceding Article of the decedent relating to that inheritance or bequest and is a person with a disability, for that person the amount obtained by deducting the amount calculated by multiplying 100,000 yen (200,000 yen where that person is a person with a particular disability) by the number of years until that person reaches 85 years of age (where that number of years is less than one year, or has a fraction of less than one year, it is counted as one year) from the amount calculated pursuant to Article 15 through the preceding Article is the amount of inheritance tax to be paid.
machine translation, not official
**第二項** 前項に規定する障害者とは、精神上の障害により事理を弁識する能力を欠く常況にある者、失明者その他の精神又は身体に障害がある者で政令で定めるものをいい、同項に規定する特別障害者とは、同項の障害者のうち精神又は身体に重度の障害がある者で政令で定めるものをいう。
art-19-4/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-19-4/par-2 · https://japanlaw.org/l/325AC0000000073/art-19-4/par-2
A person with a disability prescribed in the preceding paragraph means a person who, due to a mental disability, is in a constant state of lacking the capacity to discern right from wrong, a person who is blind, or any other person with a mental or physical disability as specified by Cabinet Order, and a person with a particular disability prescribed in that paragraph means a person with a severe mental or physical disability among the persons with a disability in that paragraph, as specified by Cabinet Order.
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**第三項** 前条第二項及び第三項の規定は、第一項の規定を適用する場合について準用する。この場合において、同条第二項中「前条」とあるのは、「第十九条の三」と読み替えるものとする。
art-19-4/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-19-4/par-3 · https://japanlaw.org/l/325AC0000000073/art-19-4/par-3
The provisions of paragraphs (2) and (3) of the preceding Article apply mutatis mutandis where paragraph (1) is applied. In this case, the phrase "the preceding Article" in paragraph (2) of that Article is deemed to be replaced with "Article 19-3".
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### 第二十条（相次相続控除） — Deduction for Successive Inheritance
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art-20 · https://japanlaw.org/ja/inheritance-tax-act/art-20 · https://japanlaw.org/l/325AC0000000073/art-20
**第一項** 相続（被相続人からの相続人に対する遺贈を含む。以下この条において同じ。）により財産を取得した場合において、当該相続（以下この条において「第二次相続」という。）に係る被相続人が第二次相続の開始前十年以内に開始した相続（以下この条において「第一次相続」という。）により財産（当該第一次相続に係る被相続人からの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を含む。）を取得したことがあるときは、当該被相続人から相続により財産を取得した者については、第十五条から前条までの規定により算出した金額から、当該被相続人が第一次相続により取得した財産（当該第一次相続に係る被相続人からの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を含む。）につき課せられた相続税額（延滞税、利子税、過少申告加算税、無申告加算税及び重加算税に相当する相続税額を除く。第一号において同じ。）に相当する金額に次の各号に掲げる割合を順次乗じて算出した金額を控除した金額をもつて、その納付すべき相続税額とする。
art-20/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-20/par-1 · https://japanlaw.org/l/325AC0000000073/art-20/par-1
In the case where a person has acquired property by inheritance (including a bequest by a decedent to an heir; the same applies hereinafter in this Article), if the decedent relating to that inheritance (referred to as the "second inheritance" in this Article) has acquired, by an inheritance that commenced within 10 years before the commencement of the second inheritance (referred to as the "first inheritance" in this Article), property (including property subject to the application of Article 21-9, paragraph (3) that was acquired by gift from the decedent relating to the first inheritance), for a person who has acquired property by inheritance from that decedent, the amount obtained by deducting, from the amount calculated pursuant to Article 15 through the preceding Article, the amount calculated by successively multiplying the amount equivalent to the amount of inheritance tax imposed on the property acquired by that decedent by the first inheritance (including property subject to the application of Article 21-9, paragraph (3) that was acquired by gift from the decedent relating to that first inheritance) (excluding the amounts of inheritance tax equivalent to delinquent tax, interest tax, penalty tax for understatement, penalty tax for failure to file and heavy penalty tax; the same applies in item (i)) by the proportions listed in the following items is the amount of inheritance tax to be paid.
machine translation, not official
**一** 第二次相続に係る被相続人から相続又は遺贈（被相続人からの相続人に対する遺贈を除く。次号において同じ。）により財産を取得したすべての者がこれらの事由により取得した財産の価額（相続税の課税価格に算入される部分に限る。）の合計額の当該被相続人が第一次相続により取得した財産（当該第一次相続に係る被相続人からの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を含む。）の価額（相続税の課税価格計算の基礎に算入された部分に限る。）から当該財産に係る相続税額を控除した金額に対する割合（当該割合が百分の百を超える場合には、百分の百の割合）
art-20/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-20/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-20/par-1/item-1
the proportion that the total value of the property (limited to the portion included in the taxable value for inheritance tax) acquired by those causes by all persons who have acquired property by inheritance or bequest (excluding a bequest by a decedent to an heir; the same applies in the following item) from the decedent relating to the second inheritance represents of the amount obtained by deducting the amount of inheritance tax relating to that property from the value of the property (limited to the portion included in the basis for calculating the taxable value for inheritance tax) acquired by that decedent by the first inheritance (including property subject to the application of Article 21-9, paragraph (3) that was acquired by gift from the decedent relating to that first inheritance) (where that proportion exceeds 100 percent, a proportion of 100 percent);
machine translation, not official
**二** 第二次相続に係る被相続人から相続により取得した財産の価額（相続税の課税価格に算入される部分に限る。）の第二次相続に係る被相続人から相続又は遺贈により財産を取得したすべての者がこれらの事由により取得した財産の価額（相続税の課税価格に算入される部分に限る。）の合計額に対する割合
art-20/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-20/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-20/par-1/item-2
the proportion that the value of the property (limited to the portion included in the taxable value for inheritance tax) acquired by inheritance from the decedent relating to the second inheritance represents of the total value of the property (limited to the portion included in the taxable value for inheritance tax) acquired by those causes by all persons who have acquired property by inheritance or bequest from the decedent relating to the second inheritance;
machine translation, not official
**三** 第一次相続開始の時から第二次相続開始の時までの期間に相当する年数を十年から控除した年数（当該年数が一年未満であるとき又はこれに一年未満の端数があるときは、これを一年とする。）の十年に対する割合
art-20/par-1/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-20/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-20/par-1/item-3
the proportion to 10 years of the number of years obtained by deducting from 10 years the number of years corresponding to the period from the time of the commencement of the first inheritance to the time of the commencement of the second inheritance (where that number of years is less than one year, or has a fraction of less than one year, it is counted as one year).
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### 第二十条の二（在外財産に対する相続税額の控除） — Deduction of the Amount of Inheritance Tax for Property Located Abroad
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art-20-2 · https://japanlaw.org/ja/inheritance-tax-act/art-20-2 · https://japanlaw.org/l/325AC0000000073/art-20-2
**第一項** 相続又は遺贈（第二十一条の二第四項に規定する贈与を含む。以下この条において同じ。）によりこの法律の施行地外にある財産を取得した場合において、当該財産についてその地の法令により相続税に相当する税が課せられたときは、当該財産を取得した者については、第十五条から前条までの規定により算出した金額からその課せられた税額に相当する金額を控除した金額をもつて、その納付すべき相続税額とする。ただし、その控除すべき金額が、その者についてこれらの規定により算出した金額に当該財産の価額が当該相続又は遺贈により取得した財産の価額のうち課税価格計算の基礎に算入された部分のうちに占める割合を乗じて算出した金額を超える場合においては、その超える部分の金額については、当該控除をしない。
art-20-2/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-20-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-20-2/par-1
In the case where a person has acquired property located outside the area where this Act is enforced by inheritance or bequest (including a gift prescribed in Article 21-2, paragraph (4); the same applies hereinafter in this Article), if tax equivalent to inheritance tax has been imposed on that property under the laws and regulations of that place, for the person who has acquired that property, the amount obtained by deducting the amount equivalent to the amount of tax so imposed from the amount calculated pursuant to Article 15 through the preceding Article is the amount of inheritance tax to be paid; provided, however, that where the amount to be deducted exceeds the amount calculated by multiplying the amount calculated for that person pursuant to those provisions by the proportion that the value of that property represents of the portion of the value of the property acquired by that inheritance or bequest that was included in the basis for calculating the taxable value, that deduction is not made as to the excess amount.
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## 第二節 贈与税 — Section 2 Gift Tax
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ch-2/sec-2 · https://japanlaw.org/ja/inheritance-tax-act/ch-2/sec-2 · https://japanlaw.org/l/325AC0000000073/ch-2/sec-2
### 第二十一条（贈与税の課税） — Imposition of Gift Tax
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art-21 · https://japanlaw.org/ja/inheritance-tax-act/art-21 · https://japanlaw.org/l/325AC0000000073/art-21
**第一項** 贈与税は、この節及び次節に定めるところにより、贈与により財産を取得した者に係る贈与税額として計算した金額により、課する。
art-21/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21/par-1 · https://japanlaw.org/l/325AC0000000073/art-21/par-1
Gift tax is imposed, as provided for in this Section and the following Section, in the amount calculated as the amount of gift tax relating to a person who has acquired property by gift.
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### 第二十一条の二（贈与税の課税価格） — Taxable Value for Gift Tax
caption: machine translation, not official
art-21-2 · https://japanlaw.org/ja/inheritance-tax-act/art-21-2 · https://japanlaw.org/l/325AC0000000073/art-21-2
**第一項** 贈与により財産を取得した者がその年中における贈与による財産の取得について第一条の四第一項第一号又は第二号の規定に該当する者である場合においては、その者については、その年中において贈与により取得した財産の価額の合計額をもつて、贈与税の課税価格とする。
art-21-2/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-2/par-1
In the case where a person who has acquired property by gift falls under Article 1-4, paragraph (1), item (i) or (ii) with respect to the acquisition of property by gift during that year, for that person, the total value of the property acquired by gift during that year is the taxable value for gift tax.
machine translation, not official
**第二項** 贈与により財産を取得した者がその年中における贈与による財産の取得について第一条の四第一項第三号又は第四号の規定に該当する者である場合においては、その者については、その年中において贈与により取得した財産でこの法律の施行地にあるものの価額の合計額をもつて、贈与税の課税価格とする。
art-21-2/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-21-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-2/par-2
In the case where a person who has acquired property by gift falls under Article 1-4, paragraph (1), item (iii) or (iv) with respect to the acquisition of property by gift during that year, for that person, the total value of the property acquired by gift during that year that is located in the area where this Act is enforced is the taxable value for gift tax.
machine translation, not official
**第三項** 贈与により財産を取得した者がその年中における贈与による財産の取得について第一条の四第一項第一号の規定に該当し、かつ、同項第三号若しくは第四号の規定に該当する者又は同項第二号の規定に該当し、かつ、同項第三号若しくは第四号の規定に該当する者である場合においては、その者については、その者がこの法律の施行地に住所を有していた期間内に贈与により取得した財産で政令で定めるものの価額及びこの法律の施行地に住所を有していなかつた期間内に贈与により取得した財産で政令で定めるものの価額の合計額をもつて、贈与税の課税価格とする。
art-21-2/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-21-2/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-2/par-3
In the case where a person who has acquired property by gift is, with respect to the acquisition of property by gift during that year, a person who falls under Article 1-4, paragraph (1), item (i) and also falls under item (iii) or (iv) of that paragraph, or a person who falls under item (ii) of that paragraph and also falls under item (iii) or (iv) of that paragraph, for that person, the total of the value of the property specified by Cabinet Order that was acquired by gift during the period in which that person had a domicile in the area where this Act is enforced and the value of the property specified by Cabinet Order that was acquired by gift during the period in which that person did not have a domicile in the area where this Act is enforced is the taxable value for gift tax.
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**第四項** 相続又は遺贈により財産を取得した者が相続開始の年において当該相続に係る被相続人から受けた贈与により取得した財産の価額で第十九条の規定により相続税の課税価格に加算されるものは、前三項の規定にかかわらず、贈与税の課税価格に算入しない。
art-21-2/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-21-2/par-4 · https://japanlaw.org/l/325AC0000000073/art-21-2/par-4
The value of property acquired by gift from the decedent relating to a succession, by a person who has acquired property by inheritance or bequest, in the year of the commencement of the succession, that is added to the taxable value for inheritance tax pursuant to the provisions of Article 19, is not included in the taxable value for gift tax, notwithstanding the provisions of the preceding three paragraphs.
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### 第二十一条の三（贈与税の非課税財産） — Non-taxable Property for Gift Tax
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art-21-3 · https://japanlaw.org/ja/inheritance-tax-act/art-21-3 · https://japanlaw.org/l/325AC0000000073/art-21-3
**第一項** 次に掲げる財産の価額は、贈与税の課税価格に算入しない。
art-21-3/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-3/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-1
The value of the following property is not included in the taxable value for gift tax:
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**一** 法人からの贈与により取得した財産及び公益信託から給付を受けた財産
art-21-3/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-1/item-1
property acquired by gift from a corporation and property received as benefits from a public interest trust;
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**二** 扶養義務者相互間において生活費又は教育費に充てるためにした贈与により取得した財産のうち通常必要と認められるもの
art-21-3/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-21-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-1/item-2
property acquired by gift made between persons under a duty of support for the purpose of covering living expenses or educational expenses, to the extent recognized as normally necessary;
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**三** 宗教、慈善、学術その他公益を目的とする事業を行う者で政令で定めるものが贈与により取得した財産で当該公益を目的とする事業の用に供することが確実なもの（次号に掲げるものを除く。）
art-21-3/par-1/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-21-3/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-1/item-3
property acquired by gift by a person who conducts a business for religious, charitable, academic or other public interest purposes and is specified by Cabinet Order, where it is certain that the property will be used for that business for a public interest purpose (excluding property listed in the following item);
machine translation, not official
**四** 公益信託の受託者が贈与により取得した財産（その信託財産として取得したものに限る。）
art-21-3/par-1/item-4 · https://japanlaw.org/ja/inheritance-tax-act/art-21-3/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-1/item-4
property acquired by gift by the trustee of a public interest trust (limited to property acquired as its trust property);
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**五** 条例の規定により地方公共団体が精神又は身体に障害のある者に関して実施する共済制度で政令で定めるものに基づいて支給される給付金を受ける権利
art-21-3/par-1/item-5 · https://japanlaw.org/ja/inheritance-tax-act/art-21-3/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-1/item-5
the right to receive benefits paid under a mutual aid system, specified by Cabinet Order, that a local government implements pursuant to the provisions of a Prefectural or Municipal Ordinance for persons with mental or physical disabilities;
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**六** 公職選挙法（昭和二十五年法律第百号）の適用を受ける選挙における公職の候補者が選挙運動に関し贈与により取得した金銭、物品その他の財産上の利益で同法第百八十九条（選挙運動に関する収入及び支出の報告書の提出）の規定による報告がなされたもの
art-21-3/par-1/item-6 · https://japanlaw.org/ja/inheritance-tax-act/art-21-3/par-1/item-6 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-1/item-6
money, goods and other economic benefits acquired by gift in connection with an election campaign by a candidate for public office in an election subject to the Public Offices Election Act (Act No. 100 of 1950), for which a report has been made pursuant to Article 189 (Submission of Reports on Revenue and Expenditure Relating to Election Campaigns) of that Act.
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**第二項** 第十二条第二項の規定は、前項第三号に掲げる財産について準用する。この場合において、同条第二項中「同項」とあるのは「第二十一条の三第一項」と、「相続税」とあるのは「贈与税」と読み替えるものとする。
art-21-3/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-21-3/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-2
The provisions of Article 12, paragraph (2) apply mutatis mutandis to the property listed in item (iii) of the preceding paragraph. In this case, the phrase "that paragraph" in Article 12, paragraph (2) is deemed to be replaced with "Article 21-3, paragraph (1)", and the phrase "inheritance tax" with "gift tax".
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### 第二十一条の四（特定障害者に対する贈与税の非課税） — Non-taxation of Gift Tax for a Specified Person with a Disability
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art-21-4 · https://japanlaw.org/ja/inheritance-tax-act/art-21-4 · https://japanlaw.org/l/325AC0000000073/art-21-4
**第一項** 特定障害者（第十九条の四第二項に規定する特別障害者（第一条の四第一項第二号から第四号までの規定に該当する者を除く。以下この項において「特別障害者」という。）及び第十九条の四第二項に規定する障害者（特別障害者を除く。）のうち精神上の障害により事理を弁識する能力を欠く常況にある者その他の精神に障害がある者として政令で定めるもの（第一条の四第一項第二号から第四号までの規定に該当する者を除く。）をいう。以下この項及び次項において同じ。）が、信託会社その他の者で政令で定めるもの（以下この条において「受託者」という。）の営業所、事務所その他これらに準ずるものでこの法律の施行地にあるもの（第三項において「受託者の営業所等」という。）において当該特定障害者を受益者とする特定障害者扶養信託契約に基づいて当該特定障害者扶養信託契約に係る財産の信託がされることによりその信託の利益を受ける権利（以下この条において「信託受益権」という。）を有することとなる場合において、政令で定めるところにより、その信託の際、当該信託受益権につきこの項の規定の適用を受けようとする旨その他必要な事項を記載した申告書（以下この条において「障害者非課税信託申告書」という。）を納税地の所轄税務署長に提出したときは、当該信託受益権でその価額のうち六千万円（特定障害者のうち特別障害者以外の者にあつては、三千万円）までの金額（既に他の信託受益権について障害者非課税信託申告書を提出している場合には、当該他の信託受益権でその価額のうちこの項の規定の適用を受けた部分の価額を控除した残額）に相当する部分の価額については、贈与税の課税価格に算入しない。
art-21-4/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-4/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-4/par-1
In the case where a specified person with a disability (meaning a person with a particular disability prescribed in Article 19-4, paragraph (2) (excluding a person who falls under Article 1-4, paragraph (1), items (ii) through (iv); hereinafter referred to in this paragraph as a "person with a particular disability") and, among persons with a disability prescribed in Article 19-4, paragraph (2) (excluding a person with a particular disability), a person who is in a state of habitually lacking the capacity to discern right from wrong due to a mental disability, or another person with a mental disability, specified by Cabinet Order (excluding a person who falls under Article 1-4, paragraph (1), items (ii) through (iv)); the same applies hereinafter in this paragraph and the following paragraph) comes to hold a right to receive the benefit of a trust (hereinafter referred to in this Article as a "beneficial interest in a trust") as a result of property relating to a trust contract for the support of a specified person with a disability being placed in trust under that contract, with that specified person with a disability as the beneficiary, at a business office, office or other equivalent facility, located in the area where this Act is enforced, of a trust company or other person specified by Cabinet Order (hereinafter referred to in this Article as a "trustee") (referred to as "trustee's business office, etc." in paragraph (3)), and, in accordance with Cabinet Order, at the time of that trust, files with the competent district director with jurisdiction over the place for tax payment a return stating that the person wishes to receive the application of this paragraph with respect to that beneficial interest in a trust and other necessary matters (hereinafter referred to in this Article as a "return for tax exemption on a trust for a person with a disability"), the value of the portion of that beneficial interest in a trust that corresponds to an amount up to 60,000,000 yen of its value (30,000,000 yen for a specified person with a disability other than a person with a particular disability) (if the person has already filed a return for tax exemption on a trust for a person with a disability with respect to another beneficial interest in a trust, the remainder obtained by deducting from the value of that other beneficial interest in a trust the value of the portion to which this paragraph has been applied) is not included in the taxable value for gift tax.
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**第二項** 前項に規定する特定障害者扶養信託契約とは、個人が受託者と締結した金銭、有価証券その他の財産で政令で定めるものの信託に関する契約で、当該個人以外の一人の特定障害者を信託の利益の全部についての受益者とするもののうち、当該契約に基づく信託が当該特定障害者の死亡の日に終了することとされていることその他の政令で定める要件を備えたものをいう。
art-21-4/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-21-4/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-4/par-2
The trust contract for the support of a specified person with a disability prescribed in the preceding paragraph means, among contracts concluded by an individual with a trustee concerning the trust of money, securities or other property specified by Cabinet Order, under which one specified person with a disability other than that individual is made the beneficiary of the whole of the benefit of the trust, a contract that satisfies the requirements specified by Cabinet Order, such as that the trust under that contract is to terminate on the date of death of that specified person with a disability.
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**第三項** 障害者非課税信託申告書には、受託者の営業所等のうちいずれか一のものに限り記載することができるものとし、一の障害者非課税信託申告書を提出した場合には、当該障害者非課税信託申告書に記載された受託者の営業所等において新たに特定障害者扶養信託契約に基づき信託される財産に係る信託受益権につき第一項の規定の適用を受けようとする場合その他の場合で政令で定める場合を除き、他の障害者非課税信託申告書は、提出することができないものとする。
art-21-4/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-21-4/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-4/par-3
In a return for tax exemption on a trust for a person with a disability, only any one of the trustee's business offices, etc. may be stated, and where one return for tax exemption on a trust for a person with a disability has been filed, no other return for tax exemption on a trust for a person with a disability may be filed, except in the case where the person wishes to receive the application of paragraph (1) with respect to a beneficial interest in a trust relating to property newly placed in trust under a trust contract for the support of a specified person with a disability at the trustee's business office, etc. stated in that return for tax exemption on a trust for a person with a disability and in other cases specified by Cabinet Order.
machine translation, not official
**第四項** 前二項に定めるもののほか、障害者非課税信託申告書の提出及び当該障害者非課税信託申告書に記載した事項を変更した場合における申告に関する事項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。
art-21-4/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-21-4/par-4 · https://japanlaw.org/l/325AC0000000073/art-21-4/par-4
In addition to what is provided for in the preceding two paragraphs, matters concerning the filing of a return for tax exemption on a trust for a person with a disability, matters concerning the return in the case where the matters stated in that return for tax exemption on a trust for a person with a disability have been changed, and other matters necessary for the application of the provisions of paragraph (1) are specified by Cabinet Order.
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### 第二十一条の五（贈与税の基礎控除） — Basic Deduction for Gift Tax
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art-21-5 · https://japanlaw.org/ja/inheritance-tax-act/art-21-5 · https://japanlaw.org/l/325AC0000000073/art-21-5
**第一項** 贈与税については、課税価格から六十万円を控除する。
art-21-5/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-5/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-5/par-1
With respect to gift tax, 600,000 yen is deducted from the taxable value.
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### 第二十一条の六（贈与税の配偶者控除） — Spousal Deduction for Gift Tax
caption: machine translation, not official
art-21-6 · https://japanlaw.org/ja/inheritance-tax-act/art-21-6 · https://japanlaw.org/l/325AC0000000073/art-21-6
**第一項** その年において贈与によりその者との婚姻期間が二十年以上である配偶者から専ら居住の用に供する土地若しくは土地の上に存する権利若しくは家屋でこの法律の施行地にあるもの（以下この条において「居住用不動産」という。）又は金銭を取得した者（その年の前年以前のいずれかの年において贈与により当該配偶者から取得した財産に係る贈与税につきこの条の規定の適用を受けた者を除く。）が、当該取得の日の属する年の翌年三月十五日までに当該居住用不動産をその者の居住の用に供し、かつ、その後引き続き居住の用に供する見込みである場合又は同日までに当該金銭をもつて居住用不動産を取得して、これをその者の居住の用に供し、かつ、その後引き続き居住の用に供する見込みである場合においては、その年分の贈与税については、課税価格から二千万円（当該贈与により取得した居住用不動産の価額に相当する金額と当該贈与により取得した金銭のうち居住用不動産の取得に充てられた部分の金額との合計額が二千万円に満たない場合には、当該合計額）を控除する。
art-21-6/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-6/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-6/par-1
In the case where a person who, in a given year, has acquired by gift from a spouse with whom that person's marriage period is 20 years or more land, a right existing on land, or a building, used exclusively for residential purposes and located in the area where this Act is enforced (hereinafter in this Article referred to as "residential real property"), or money (excluding a person who has received the application of this Article with respect to gift tax on property acquired by gift from that spouse in any year on or before the year preceding that year) uses that residential real property as that person's residence by March 15 of the year following the year in which the date of that acquisition falls and is expected to continue to use it as a residence thereafter, or acquires residential real property with that money by that date, uses it as that person's residence, and is expected to continue to use it as a residence thereafter, 20,000,000 yen (or, if the total of the amount equivalent to the value of the residential real property acquired by that gift and the amount of the portion of the money acquired by that gift that was applied to the acquisition of residential real property is less than 20,000,000 yen, that total amount) is deducted from the taxable value with respect to the gift tax for that year.
machine translation, not official
**第二項** 前項の規定は、第二十八条第一項に規定する申告書（当該申告書に係る期限後申告書及びこれらの申告書に係る修正申告書を含む。）又は国税通則法第二十三条第三項（更正の請求）に規定する更正請求書に、前項の規定により控除を受ける金額その他その控除に関する事項及びその控除を受けようとする年の前年以前の各年分の贈与税につき同項の規定の適用を受けていない旨を記載した書類その他の財務省令で定める書類の添付がある場合に限り、適用する。
art-21-6/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-21-6/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-6/par-2
The provisions of the preceding paragraph apply only where there is attached, to the return prescribed in Article 28, paragraph (1) (including a return filed after the deadline relating to that return and amended returns relating to these returns) or to the written request for reassessment prescribed in Article 23, paragraph (3) (Request for Reassessment) of the Act on General Rules for National Taxes, a document stating the amount to be deducted pursuant to the provisions of the preceding paragraph and other matters concerning that deduction and stating that the provisions of that paragraph have not been applied to gift tax for each year on or before the year preceding the year in which the person wishes to receive the deduction, and other documents specified by Ministry of Finance Order.
machine translation, not official
**第三項** 税務署長は、前項の財務省令で定める書類の添付がない同項の申告書又は更正請求書の提出があつた場合においても、その添付がなかつたことについてやむを得ない事情があると認めるときは、当該書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-21-6/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-21-6/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-6/par-3
Even in the case where a return or written request for reassessment under the preceding paragraph has been filed without attachment of the documents specified by Ministry of Finance Order referred to in that paragraph, if the district director finds that there were unavoidable circumstances for their not having been attached, the district director may apply the provisions of paragraph (1) only in the case where those documents have been submitted.
machine translation, not official
**第四項** 前二項に定めるもののほか、贈与をした者が第一項に規定する婚姻期間が二十年以上である配偶者に該当す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。
art-21-6/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-21-6/par-4 · https://japanlaw.org/l/325AC0000000073/art-21-6/par-4
In addition to what is provided for in the preceding two paragraphs, matters necessary for the application of the provisions of paragraph (1), such as the determination of whether a person who made a gift falls under a spouse with whom the marriage period prescribed in that paragraph is 20 years or more, are specified by Cabinet Order.
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### 第二十一条の七（贈与税の税率） — Rates of Gift Tax
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art-21-7 · https://japanlaw.org/ja/inheritance-tax-act/art-21-7 · https://japanlaw.org/l/325AC0000000073/art-21-7
**第一項** 贈与税の額は、前二条の規定による控除後の課税価格を次の表の上欄に掲げる金額に区分してそれぞれの金額に同表の下欄に掲げる税率を乗じて計算した金額を合計した金額とする。
二百万円以下の金額 百分の十
二百万円を超え三百万円以下の金額 百分の十五
三百万円を超え四百万円以下の金額 百分の二十
四百万円を超え六百万円以下の金額 百分の三十
六百万円を超え千万円以下の金額 百分の四十
千万円を超え千五百万円以下の金額 百分の四十五
千五百万円を超え三千万円以下の金額 百分の五十
三千万円を超える金額 百分の五十五
art-21-7/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-7/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-7/par-1
The amount of gift tax is the total of the amounts calculated by dividing the taxable value after the deductions under the provisions of the preceding two Articles into the amounts set forth in the left-hand column of the following table and multiplying each of those amounts by the tax rate set forth in the right-hand column of that table.
An amount of 2,000,000 yen or less 10 percent
An amount exceeding 2,000,000 yen and 3,000,000 yen or less 15 percent
An amount exceeding 3,000,000 yen and 4,000,000 yen or less 20 percent
An amount exceeding 4,000,000 yen and 6,000,000 yen or less 30 percent
An amount exceeding 6,000,000 yen and 10,000,000 yen or less 40 percent
An amount exceeding 10,000,000 yen and 15,000,000 yen or less 45 percent
An amount exceeding 15,000,000 yen and 30,000,000 yen or less 50 percent
An amount exceeding 30,000,000 yen 55 percent
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### 第二十一条の八（在外財産に対する贈与税額の控除） — Deduction of the Amount of Gift Tax on Property Located Abroad
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art-21-8 · https://japanlaw.org/ja/inheritance-tax-act/art-21-8 · https://japanlaw.org/l/325AC0000000073/art-21-8
**第一項** 贈与によりこの法律の施行地外にある財産を取得した場合において、当該財産についてその地の法令により贈与税に相当する税が課せられたときは、当該財産を取得した者については、前条又は第二十一条の十三の規定により計算した金額からその課せられた税額に相当する金額を控除した残額をもつて、その納付すべき贈与税額とする。ただし、その控除すべき金額が、その者についてこれらの規定により計算した金額に当該財産の価額が当該財産を取得した日の属する年分の贈与税の課税価格に算入された財産の価額のうちに占める割合を乗じて計算した金額を超える場合においては、その超える部分の金額については、当該控除をしない。
art-21-8/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-8/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-8/par-1
When a person has acquired by gift property located outside the area where this Act is enforced, if tax equivalent to gift tax has been imposed on that property under the laws and regulations of that place, the amount of gift tax to be paid by the person who acquired that property is the balance obtained by deducting an amount equivalent to the amount of tax so imposed from the amount calculated pursuant to the provisions of the preceding Article or Article 21-13; provided, however, that if the amount to be deducted exceeds the amount obtained by multiplying the amount calculated for that person pursuant to those provisions by the proportion that the value of that property represents of the value of the property included in the taxable value for gift tax for the year in which the date on which that property was acquired falls, that deduction is not made for the portion exceeding that amount.
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## 第三節 相続時精算課税 — Section 3 Settlement Taxation at Inheritance
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ch-2/sec-3 · https://japanlaw.org/ja/inheritance-tax-act/ch-2/sec-3 · https://japanlaw.org/l/325AC0000000073/ch-2/sec-3
### 第二十一条の九（相続時精算課税の選択） — Election of Settlement Taxation at Inheritance
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art-21-9 · https://japanlaw.org/ja/inheritance-tax-act/art-21-9 · https://japanlaw.org/l/325AC0000000073/art-21-9
**第一項** 贈与により財産を取得した者がその贈与をした者の推定相続人（その贈与をした者の直系卑属である者のうちその年一月一日において十八歳以上であるものに限る。）であり、かつ、その贈与をした者が同日において六十歳以上の者である場合には、その贈与により財産を取得した者は、その贈与に係る財産について、この節の規定の適用を受けることができる。
art-21-9/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-9/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-1
Where a person who has acquired property by gift is a presumptive heir of the person who made that gift (limited to a lineal descendant of the person who made that gift who is 18 years of age or older on January 1 of that year), and the person who made that gift is 60 years of age or older on that day, the person who acquired the property by that gift may receive the application of the provisions of this Section for the property relating to that gift.
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、政令で定めるところにより、第二十八条第一項の期間内に前項に規定する贈与をした者からのその年中における贈与により取得した財産について同項の規定の適用を受けようとする旨その他財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。
art-21-9/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-21-9/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-2
A person who intends to receive the application of the provisions of the preceding paragraph must, as provided by Cabinet Order, submit to the competent district director with jurisdiction over the place for tax payment, within the period referred to in Article 28, paragraph (1), a written notification stating that the person intends to receive the application of the provisions of that paragraph for property acquired by gifts during that year from the person who made the gift prescribed in the preceding paragraph, and other matters specified by Ministry of Finance Order.
machine translation, not official
**第三項** 前項の届出書に係る贈与をした者からの贈与により取得する財産については、当該届出書に係る年分以後、前節及びこの節の規定により、贈与税額を計算する。
art-21-9/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-21-9/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-3
For property acquired by gift from the person who made the gift relating to the written notification referred to in the preceding paragraph, the amount of gift tax is calculated, on or after the year relating to that written notification, pursuant to the provisions of the preceding Section and this Section.
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**第四項** その年一月一日において十八歳以上の者が同日において六十歳以上の者からの贈与により財産を取得した場合にその年の中途においてその者の養子となつたことその他の事由によりその者の推定相続人となつたとき（配偶者となつたときを除く。）には、推定相続人となつた時前にその者からの贈与により取得した財産については、第一項の規定の適用はないものとする。
art-21-9/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-21-9/par-4 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-4
Where a person who is 18 years of age or older on January 1 of the year has acquired property by gift from a person who is 60 years of age or older on that day, if the former has become a presumptive heir of the latter in the middle of that year by becoming the latter's adopted child or for any other reason (excluding the case of becoming the latter's spouse), the provisions of paragraph (1) do not apply to property acquired by gift from the latter before the time of becoming a presumptive heir.
machine translation, not official
**第五項** 第二項の届出書を提出した者（以下「相続時精算課税適用者」という。）が、その届出書に係る第一項の贈与をした者（以下「特定贈与者」という。）の推定相続人でなくなつた場合においても、当該特定贈与者からの贈与により取得した財産については、第三項の規定の適用があるものとする。
art-21-9/par-5 · https://japanlaw.org/ja/inheritance-tax-act/art-21-9/par-5 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-5
Even in the case where a person who has submitted the written notification referred to in paragraph (2) (hereinafter referred to as a "person electing settlement taxation at inheritance") has ceased to be a presumptive heir of the person who made the gift referred to in paragraph (1) relating to that written notification (hereinafter referred to as a "specified donor"), the provisions of paragraph (3) are to apply to property acquired by gift from that specified donor.
machine translation, not official
**第六項** 相続時精算課税適用者は、第二項の届出書を撤回することができない。
art-21-9/par-6 · https://japanlaw.org/ja/inheritance-tax-act/art-21-9/par-6 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-6
A person electing settlement taxation at inheritance may not withdraw the written notification referred to in paragraph (2).
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### 第二十一条の十（相続時精算課税に係る贈与税の課税価格） — Taxable Value for Gift Tax Relating to Settlement Taxation at Inheritance
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art-21-10 · https://japanlaw.org/ja/inheritance-tax-act/art-21-10 · https://japanlaw.org/l/325AC0000000073/art-21-10
**第一項** 相続時精算課税適用者が特定贈与者からの贈与により取得した財産については、特定贈与者ごとにその年中において贈与により取得した財産の価額を合計し、それぞれの合計額をもつて、贈与税の課税価格とする。
art-21-10/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-10/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-10/par-1
For property acquired by a person electing settlement taxation at inheritance by gift from a specified donor, the value of the property acquired by gift during that year is totaled for each specified donor, and each total amount is the taxable value for gift tax.
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### 第二十一条の十一（適用除外） — Exclusion from Application
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art-21-11 · https://japanlaw.org/ja/inheritance-tax-act/art-21-11 · https://japanlaw.org/l/325AC0000000073/art-21-11
**第一項** 相続時精算課税適用者が特定贈与者からの贈与により取得した財産については、第二十一条の五から第二十一条の七までの規定は、適用しない。
art-21-11/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-11/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-11/par-1
The provisions of Article 21-5 through Article 21-7 do not apply to property acquired by a person electing settlement taxation at inheritance by gift from a specified donor.
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### 第二十一条の十一の二（相続時精算課税に係る贈与税の基礎控除） — Basic Deduction for Gift Tax Relating to Settlement Taxation at Inheritance
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art-21-11-2 · https://japanlaw.org/ja/inheritance-tax-act/art-21-11-2 · https://japanlaw.org/l/325AC0000000073/art-21-11-2
**第一項** 相続時精算課税適用者がその年中において特定贈与者からの贈与により取得した財産に係るその年分の贈与税については、贈与税の課税価格から六十万円を控除する。
art-21-11-2/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-11-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-11-2/par-1
For gift tax for the year relating to property acquired by a person electing settlement taxation at inheritance during that year by gift from a specified donor, 600,000 yen is deducted from the taxable value for gift tax.
machine translation, not official
**第二項** 前項の相続時精算課税適用者に係る特定贈与者が二人以上ある場合における各特定贈与者から贈与により取得した財産に係る課税価格から控除する金額の計算については、政令で定める。
art-21-11-2/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-21-11-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-11-2/par-2
Where there are two or more specified donors for a person electing settlement taxation at inheritance referred to in the preceding paragraph, the calculation of the amount to be deducted from the taxable value relating to property acquired by gift from each specified donor is prescribed by Cabinet Order.
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### 第二十一条の十二（相続時精算課税に係る贈与税の特別控除） — Special Deduction for Gift Tax Relating to Settlement Taxation at Inheritance
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art-21-12 · https://japanlaw.org/ja/inheritance-tax-act/art-21-12 · https://japanlaw.org/l/325AC0000000073/art-21-12
**第一項** 相続時精算課税適用者がその年中において特定贈与者からの贈与により取得した財産に係るその年分の贈与税については、特定贈与者ごとの前条第一項の規定による控除後の贈与税の課税価格からそれぞれ次に掲げる金額のうちいずれか低い金額を控除する。
art-21-12/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-12/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-12/par-1
For gift tax for the year relating to property acquired by a person electing settlement taxation at inheritance during that year by gift from a specified donor, the lower of the following amounts is deducted, for each specified donor, from the taxable value for gift tax after the deduction under the provisions of paragraph (1) of the preceding Article:
machine translation, not official
**一** 二千五百万円（既にこの条の規定の適用を受けて控除した金額がある場合には、その金額の合計額を控除した残額）
art-21-12/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-12/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-21-12/par-1/item-1
25,000,000 yen (if there is an amount already deducted by application of the provisions of this Article, the balance after deducting the total of that amount);
machine translation, not official
**二** 特定贈与者ごとの前条第一項の規定による控除後の贈与税の課税価格
art-21-12/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-21-12/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-21-12/par-1/item-2
the taxable value for gift tax, for each specified donor, after the deduction under the provisions of paragraph (1) of the preceding Article.
machine translation, not official
**第二項** 前項の規定は、期限内申告書に同項の規定により控除を受ける金額、既に同項の規定の適用を受けて控除した金額がある場合の控除した金額その他財務省令で定める事項の記載がある場合に限り、適用する。
art-21-12/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-21-12/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-12/par-2
The provisions of the preceding paragraph apply only where the return filed by the due date states the amount to be deducted under the provisions of that paragraph, the amount deducted if there is an amount already deducted by application of the provisions of that paragraph, and other matters specified by Ministry of Finance Order.
machine translation, not official
**第三項** 税務署長は、第一項の財産について前項の記載がない期限内申告書の提出があつた場合において、その記載がなかつたことについてやむを得ない事情があると認めるときは、その記載をした書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-21-12/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-21-12/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-12/par-3
If a return filed by the due date that lacks the statement referred to in the preceding paragraph for the property referred to in paragraph (1) has been submitted, and the district director finds that there are unavoidable circumstances for the absence of that statement, the district director may apply the provisions of paragraph (1) only where a document containing that statement has been submitted.
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### 第二十一条の十三（相続時精算課税に係る贈与税の税率） — Tax Rate for Gift Tax Relating to Settlement Taxation at Inheritance
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art-21-13 · https://japanlaw.org/ja/inheritance-tax-act/art-21-13 · https://japanlaw.org/l/325AC0000000073/art-21-13
**第一項** 相続時精算課税適用者がその年中において特定贈与者からの贈与により取得した財産に係るその年分の贈与税の額は、特定贈与者ごとに、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（前条第一項の規定の適用がある場合には、同項の規定による控除後の金額）にそれぞれ百分の二十の税率を乗じて計算した金額とする。
art-21-13/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-13/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-13/par-1
The amount of gift tax for the year relating to property acquired by a person electing settlement taxation at inheritance during that year by gift from a specified donor is, for each specified donor, the amount calculated by multiplying the taxable value for gift tax after the deduction under the provisions of Article 21-11-2, paragraph (1) (where the provisions of paragraph (1) of the preceding Article apply, the amount after the deduction under the provisions of that paragraph) by a tax rate of 20 percent.
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### 第二十一条の十四（相続時精算課税に係る相続税額） — Amount of Inheritance Tax Relating to Settlement Taxation at Inheritance
caption: machine translation, not official
art-21-14 · https://japanlaw.org/ja/inheritance-tax-act/art-21-14 · https://japanlaw.org/l/325AC0000000073/art-21-14
**第一項** 特定贈与者から相続又は遺贈により財産を取得した者及び当該特定贈与者に係る相続時精算課税適用者の相続税の計算についての第十五条の規定の適用については、同条第一項中「（第十九条」とあるのは「（第十九条、第二十一条の十五又は第二十一条の十六」と、「同条」とあるのは「これら」とする。
art-21-14/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-14/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-14/par-1
With regard to the application of the provisions of Article 15 to the calculation of inheritance tax for a person who has acquired property by inheritance or bequest from a specified donor and for a person electing settlement taxation at inheritance relating to that specified donor, the phrase "(in the case where Article 19" in paragraph (1) of that Article is deemed to be replaced with "(in the case where Article 19, Article 21-15 or Article 21-16", and the phrase "that Article" with "those Articles".
machine translation, not official
### 第二十一条の十五
art-21-15 · https://japanlaw.org/ja/inheritance-tax-act/art-21-15 · https://japanlaw.org/l/325AC0000000073/art-21-15
**第一項** 特定贈与者から相続又は遺贈により財産を取得した相続時精算課税適用者については、当該特定贈与者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（第二十一条の二第一項から第三項まで、第二十一条の三、第二十一条の四及び第二十一条の十の規定により当該取得の日の属する年分の贈与税の課税価格計算の基礎に算入されるものに限る。）の価額から第二十一条の十一の二第一項の規定による控除をした残額を相続税の課税価格に加算した価額をもつて、相続税の課税価格とする。
art-21-15/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-15/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-15/par-1
For a person electing settlement taxation at inheritance who has acquired property by inheritance or bequest from a specified donor, the taxable value for inheritance tax is the value obtained by adding, to the taxable value for inheritance tax, the balance remaining after making the deduction under the provisions of Article 21-11-2, paragraph (1) from the value of property acquired by gift from that specified donor that is subject to the application of the provisions of Article 21-9, paragraph (3) (limited to that which is included, pursuant to the provisions of Article 21-2, paragraphs (1) through (3), Article 21-3, Article 21-4 and Article 21-10, in the basis for calculating the taxable value for gift tax for the year in which the date of that acquisition falls).
machine translation, not official
**第二項** 特定贈与者から相続又は遺贈により財産を取得した相続時精算課税適用者及び他の者に係る相続税の計算についての第十三条、第十八条、第十九条、第十九条の三及び第二十条の規定の適用については、第十三条第一項中「取得した財産」とあるのは「取得した財産及び被相続人が第二十一条の九第五項に規定する特定贈与者である場合の当該被相続人からの贈与により取得した同条第三項の規定の適用を受ける財産」と、「当該財産」とあるのは「第二十一条の十一の二第一項の規定による控除後のこれらの財産」と、同条第二項中「あるもの」とあるのは「あるもの及び被相続人が第二十一条の九第五項に規定する特定贈与者である場合の当該被相続人からの贈与により取得した同条第三項の規定の適用を受ける財産」と、「当該財産」とあるのは「第二十一条の十一の二第一項の規定による控除後のこれらの財産」と、同条第四項中「取得した財産」とあるのは「取得した財産及び被相続人が第二十一条の九第五項に規定する特定贈与者である場合の当該被相続人からの贈与により取得した同条第三項の規定の適用を受ける財産」と、「当該財産」とあるのは「第二十一条の十一の二第一項の規定による控除後のこれらの財産」と、第十八条第一項中「とする」とあるのは「とする。ただし、贈与により財産を取得した時において当該被相続人の当該一親等の血族であつた場合には、当該被相続人から取得した当該財産に対応する相続税額として政令で定めるものについては、この限りでない」と、第十九条第一項中「特定贈与財産」とあるのは「特定贈与財産及び第二十一条の九第三項の規定の適用を受ける財産」と、第十九条の三第三項中「財産」とあるのは「財産（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を含む。）」と、第二十条第一号中「事由により取得した財産」とあるのは「事由により取得した財産（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を含む。）」と、同条第二号中「財産の価額」とあるのは「財産（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を含む。）の価額」とする。
art-21-15/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-21-15/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-15/par-2
With regard to the application of the provisions of Articles 13, 18, 19, 19-3 and 20 to the calculation of inheritance tax for a person electing settlement taxation at inheritance who has acquired property by inheritance or bequest from a specified donor and for other persons, the phrase "property acquired by that inheritance or bequest" in Article 13, paragraph (1) is deemed to be replaced with "property acquired by that inheritance or bequest and property subject to the application of the provisions of Article 21-9, paragraph (3) that is acquired by gift from the decedent in the case where the decedent is a specified donor prescribed in paragraph (5) of that Article", the phrase "that property" with "those items of property after the deduction under the provisions of Article 21-11-2, paragraph (1)", the phrase "that is located in the area where this Act is enforced" in paragraph (2) of that Article with "that is located in the area where this Act is enforced and property subject to the application of the provisions of Article 21-9, paragraph (3) that is acquired by gift from the decedent in the case where the decedent is a specified donor prescribed in paragraph (5) of that Article", the phrase "that property" with "those items of property after the deduction under the provisions of Article 21-11-2, paragraph (1)", the phrase "property acquired by inheritance or bequest" in paragraph (4) of that Article with "property acquired by inheritance or bequest and property subject to the application of the provisions of Article 21-9, paragraph (3) that is acquired by gift from the decedent in the case where the decedent is a specified donor prescribed in paragraph (5) of that Article", the phrase "that property" with "those items of property after the deduction under the provisions of Article 21-11-2, paragraph (1)", the phrase "plus an amount equivalent to 20 percent thereof" in Article 18, paragraph (1) with "plus an amount equivalent to 20 percent thereof; provided, however, that this does not apply, where the person was such a blood relative in the first degree of the decedent at the time of acquiring the property by gift, to the amount of inheritance tax specified by Cabinet Order as corresponding to the property acquired from that decedent", the phrase "specified gifted property" in Article 19, paragraph (1) with "specified gifted property and property subject to the application of the provisions of Article 21-9, paragraph (3)", the phrase "property by inheritance or bequest" in Article 19-3, paragraph (3) with "property (including property acquired by gift from the decedent relating to that inheritance that is subject to the application of the provisions of Article 21-9, paragraph (3)) by inheritance or bequest", the phrase "property acquired for those reasons" in Article 20, item (i) with "property acquired for those reasons (including property acquired by gift from that decedent that is subject to the application of the provisions of Article 21-9, paragraph (3))", and the phrase "the value of property" in item (ii) of that Article with "the value of property (including property acquired by gift from that decedent that is subject to the application of the provisions of Article 21-9, paragraph (3))".
machine translation, not official
**第三項** 第一項の場合において、第二十一条の九第三項の規定の適用を受ける財産につき課せられた贈与税があるときは、相続税額から当該贈与税の税額（第二十一条の八の規定による控除前の税額とし、延滞税、利子税、過少申告加算税、無申告加算税及び重加算税に相当する税額を除く。）に相当する金額を控除した金額をもつて、その納付すべき相続税額とする。
art-21-15/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-21-15/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-15/par-3
In the case referred to in paragraph (1), if there is gift tax imposed on property subject to the application of the provisions of Article 21-9, paragraph (3), the amount of inheritance tax to be paid is the amount obtained by deducting from the amount of inheritance tax an amount equivalent to that amount of gift tax (being the amount before the deduction under the provisions of Article 21-8, and excluding the amounts of tax equivalent to delinquent tax, interest tax, penalty tax for understatement, penalty tax for failure to file and heavy penalty tax).
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### 第二十一条の十六
art-21-16 · https://japanlaw.org/ja/inheritance-tax-act/art-21-16 · https://japanlaw.org/l/325AC0000000073/art-21-16
**第一項** 特定贈与者から相続又は遺贈により財産を取得しなかつた相続時精算課税適用者については、当該特定贈与者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を当該特定贈与者から相続（当該相続時精算課税適用者が当該特定贈与者の相続人以外の者である場合には、遺贈）により取得したものとみなして第一節の規定を適用する。
art-21-16/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-16/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-16/par-1
For a person electing settlement taxation at inheritance who has not acquired property by inheritance or bequest from a specified donor, the provisions of Section 1 apply by deeming property acquired by gift from that specified donor that is subject to the application of the provisions of Article 21-9, paragraph (3) to have been acquired from that specified donor by inheritance (by bequest if that person electing settlement taxation at inheritance is a person other than an heir of that specified donor).
machine translation, not official
**第二項** 前項の場合において、特定贈与者から相続又は遺贈により財産を取得しなかつた相続時精算課税適用者及び当該特定贈与者から相続又は遺贈により財産を取得した者に係る相続税の計算についての第十三条、第十八条、第十九条、第十九条の三及び第十九条の四の規定の適用については、第十三条第一項中「取得した財産」とあるのは「取得した財産（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を含む。第四項において同じ。）」と、「当該財産」とあるのは「第二十一条の十一の二第一項の規定による控除後の当該財産」と、同条第二項中「あるもの」とあるのは「あるもの及び被相続人が第二十一条の九第五項に規定する特定贈与者である場合の当該被相続人からの贈与により取得した同条第三項の規定の適用を受ける財産」と、「当該財産」とあるのは「第二十一条の十一の二第一項の規定による控除後のこれらの財産」と、同条第四項中「当該財産」とあるのは「第二十一条の十一の二第一項の規定による控除後の当該財産」と、第十八条第一項中「とする」とあるのは「とする。ただし、贈与により財産を取得した時において当該被相続人の当該一親等の血族であつた場合には、当該被相続人から取得した当該財産に対応する相続税額として政令で定めるものについては、この限りでない」と、第十九条第一項中「特定贈与財産」とあるのは「特定贈与財産及び第二十一条の九第三項の規定の適用を受ける財産」と、第十九条の三第三項中「財産」とあるのは「財産（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を含む。）」と、第十九条の四第一項中「該当する者」とあるのは「該当する者及び同項第五号の規定に該当する者（当該相続に係る被相続人の相続開始の時においてこの法律の施行地に住所を有しない者に限る。）」とする。
art-21-16/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-21-16/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-16/par-2
In the case referred to in the preceding paragraph, with regard to the application of the provisions of Articles 13, 18, 19, 19-3 and 19-4 to the calculation of inheritance tax for a person electing settlement taxation at inheritance who has not acquired property by inheritance or bequest from the specified donor and for a person who has acquired property by inheritance or bequest from that specified donor, the phrase "property acquired by that inheritance or bequest" in Article 13, paragraph (1) is deemed to be replaced with "property acquired by that inheritance or bequest (including property acquired by gift from the decedent relating to that inheritance that is subject to the application of the provisions of Article 21-9, paragraph (3); the same applies in paragraph (4))", the phrase "that property" with "that property after the deduction under the provisions of Article 21-11-2, paragraph (1)", the phrase "that is located in the area where this Act is enforced" in paragraph (2) of that Article with "that is located in the area where this Act is enforced and property subject to the application of the provisions of Article 21-9, paragraph (3) that is acquired by gift from the decedent in the case where the decedent is a specified donor prescribed in paragraph (5) of that Article", the phrase "that property" with "those items of property after the deduction under the provisions of Article 21-11-2, paragraph (1)", the phrase "that property" in paragraph (4) of that Article with "that property after the deduction under the provisions of Article 21-11-2, paragraph (1)", the phrase "plus an amount equivalent to 20 percent thereof" in Article 18, paragraph (1) with "plus an amount equivalent to 20 percent thereof; provided, however, that this does not apply, where the person was such a blood relative in the first degree of the decedent at the time of acquiring the property by gift, to the amount of inheritance tax specified by Cabinet Order as corresponding to the property acquired from that decedent", the phrase "specified gifted property" in Article 19, paragraph (1) with "specified gifted property and property subject to the application of the provisions of Article 21-9, paragraph (3)", the phrase "property by inheritance or bequest" in Article 19-3, paragraph (3) with "property (including property acquired by gift from the decedent relating to that inheritance that is subject to the application of the provisions of Article 21-9, paragraph (3)) by inheritance or bequest", and the phrase "persons who fall under the provisions of Article 1-3, paragraph (1), items (ii) through (iv)" in Article 19-4, paragraph (1) with "persons who fall under the provisions of Article 1-3, paragraph (1), items (ii) through (iv) and persons who fall under the provisions of item (v) of that paragraph (limited to persons who did not have a domicile in the area where this Act is enforced at the time of the commencement of the succession of the decedent relating to that inheritance)".
machine translation, not official
**第三項** 第一項の規定により特定贈与者から相続又は遺贈により取得したものとみなされた財産に係る第一節の規定の適用については、次に定めるところによる。
art-21-16/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-21-16/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-16/par-3
With regard to the application of the provisions of Section 1 to property deemed, pursuant to the provisions of paragraph (1), to have been acquired from the specified donor by inheritance or bequest, the following apply:
machine translation, not official
**一** 当該財産の価額は、第一項の贈与の時における価額とする。
art-21-16/par-3/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-16/par-3/item-1 · https://japanlaw.org/l/325AC0000000073/art-21-16/par-3/item-1
the value of that property is the value at the time of the gift referred to in paragraph (1);
machine translation, not official
**二** 当該財産の価額から第二十一条の十一の二第一項の規定による控除をした残額を第十一条の二の相続税の課税価格に算入する。
art-21-16/par-3/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-21-16/par-3/item-2 · https://japanlaw.org/l/325AC0000000073/art-21-16/par-3/item-2
the remainder obtained by deducting from the value of that property the amount deducted pursuant to the provisions of Article 21-11-2, paragraph (1) is included in the taxable value for inheritance tax referred to in Article 11-2.
machine translation, not official
**第四項** 第一項の場合において、第二十一条の九第三項の規定の適用を受ける財産につき課せられた贈与税があるときは、相続税額から当該贈与税の税額（第二十一条の八の規定による控除前の税額とし、延滞税、利子税、過少申告加算税、無申告加算税及び重加算税に相当する税額を除く。）に相当する金額を控除した金額をもつて、その納付すべき相続税額とする。
art-21-16/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-21-16/par-4 · https://japanlaw.org/l/325AC0000000073/art-21-16/par-4
In the case referred to in paragraph (1), if there is gift tax imposed on property subject to the application of the provisions of Article 21-9, paragraph (3), the amount of inheritance tax to be paid is the amount obtained by deducting from the amount of inheritance tax an amount equivalent to that amount of gift tax (being the amount before the deduction under the provisions of Article 21-8, and excluding the amounts of tax equivalent to delinquent tax, interest tax, penalty tax for understatement, penalty tax for failure to file and heavy penalty tax).
machine translation, not official
### 第二十一条の十七（相続時精算課税に係る相続税の納付義務の承継等） — Succession to the Obligation to Pay Inheritance Tax Relating to Settlement Taxation at Inheritance, etc.
caption: machine translation, not official
art-21-17 · https://japanlaw.org/ja/inheritance-tax-act/art-21-17 · https://japanlaw.org/l/325AC0000000073/art-21-17
**第一項** 特定贈与者の死亡以前に当該特定贈与者に係る相続時精算課税適用者が死亡した場合には、当該相続時精算課税適用者の相続人（包括受遺者を含む。以下この条及び次条において同じ。）は、当該相続時精算課税適用者が有していたこの節の規定の適用を受けていたことに伴う納税に係る権利又は義務を承継する。ただし、当該相続人のうちに当該特定贈与者がある場合には、当該特定贈与者は、当該納税に係る権利又は義務については、これを承継しない。
art-21-17/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-17/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-17/par-1
If a person electing settlement taxation at inheritance for a specified donor dies on or before the death of that specified donor, the heirs of that person electing settlement taxation at inheritance (including universal legatees; the same applies hereinafter in this Article and the following Article) succeed to the rights or obligations relating to tax payment accompanying the application of the provisions of this Section that that person electing settlement taxation at inheritance had. However, if that specified donor is among those heirs, that specified donor does not succeed to those rights or obligations relating to tax payment.
machine translation, not official
**第二項** 前項本文の場合において、相続時精算課税適用者の相続人が限定承認をしたときは、当該相続人は、相続により取得した財産（当該相続時精算課税適用者からの遺贈又は贈与により取得した財産を含む。）の限度においてのみ同項の納税に係る権利又は義務を承継する。
art-21-17/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-21-17/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-17/par-2
In the case referred to in the main clause of the preceding paragraph, if an heir of a person electing settlement taxation at inheritance has made a qualified acceptance, that heir succeeds to the rights or obligations relating to tax payment referred to in that paragraph only to the extent of the property acquired by inheritance (including property acquired by bequest or gift from that person electing settlement taxation at inheritance).
machine translation, not official
**第三項** 国税通則法第五条第二項及び第三項（相続による国税の納付義務の承継）の規定は、この条の規定により相続時精算課税適用者の相続人が有することとなる第一項の納税に係る権利又は義務について、準用する。
art-21-17/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-21-17/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-17/par-3
The provisions of Article 5, paragraphs (2) and (3) (Succession to the Obligation to Pay National Tax through Inheritance) of the Act on General Rules for National Taxes apply mutatis mutandis to the rights or obligations relating to tax payment referred to in paragraph (1) that the heirs of a person electing settlement taxation at inheritance come to have pursuant to the provisions of this Article.
machine translation, not official
**第四項** 前三項の規定は、第一項の権利又は義務を承継した者が死亡した場合について、準用する。
art-21-17/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-21-17/par-4 · https://japanlaw.org/l/325AC0000000073/art-21-17/par-4
The provisions of the preceding three paragraphs apply mutatis mutandis where a person who has succeeded to the rights or obligations referred to in paragraph (1) dies.
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### 第二十一条の十八
art-21-18 · https://japanlaw.org/ja/inheritance-tax-act/art-21-18 · https://japanlaw.org/l/325AC0000000073/art-21-18
**第一項** 贈与により財産を取得した者（以下この条において「被相続人」という。）が第二十一条の九第一項の規定の適用を受けることができる場合に、当該被相続人が同条第二項の規定による同項の届出書の提出期限前に当該届出書を提出しないで死亡したときは、当該被相続人の相続人（当該贈与をした者を除く。以下この条において同じ。）は、その相続の開始があつたことを知つた日の翌日から十月以内（相続人が国税通則法第百十七条第二項（納税管理人）の規定による納税管理人の届出をしないで当該期間内にこの法律の施行地に住所及び居所を有しないこととなるときは、当該住所及び居所を有しないこととなる日まで）に、政令で定めるところにより、当該届出書を当該被相続人の納税地の所轄税務署長に共同して提出することができる。
art-21-18/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-18/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-18/par-1
In the case where a person who has acquired property by gift (hereinafter in this Article referred to as the "decedent") is able to receive the application of Article 21-9, paragraph (1), if that decedent dies without filing the written notification referred to in paragraph (2) of that Article before the deadline for filing it under that paragraph, the heirs of that decedent (excluding the person who made that gift; the same applies hereinafter in this Article) may, within 10 months from the day following the day on which they learned of the commencement of the succession (or, if an heir comes to have neither domicile nor residence in the area where this Act is enforced within that period without having filed a notification of a tax agent under Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes, until the day on which the heir comes to have neither domicile nor residence), jointly file that written notification with the competent district director with jurisdiction over the place for tax payment of that decedent, as specified by Cabinet Order.
machine translation, not official
**第二項** 前項の規定により第二十一条の九第二項の届出書を提出した相続人は、被相続人が有することとなる同条第一項の規定の適用を受けることに伴う納税に係る権利又は義務を承継する。この場合において、前条第二項及び第三項の規定を準用する。
art-21-18/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-21-18/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-18/par-2
An heir who has filed the written notification referred to in Article 21-9, paragraph (2) pursuant to the provisions of the preceding paragraph succeeds to the rights or obligations relating to tax payment accompanying the application of paragraph (1) of that Article that the decedent would have had. In this case, the provisions of paragraphs (2) and (3) of the preceding Article apply mutatis mutandis.
machine translation, not official
**第三項** 第一項の規定により第二十一条の九第二項の届出書を提出することができる被相続人の相続人が当該届出書を提出しないで死亡した場合には、前二項の規定を準用する。
art-21-18/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-21-18/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-18/par-3
If an heir of a decedent who is able to file the written notification referred to in Article 21-9, paragraph (2) pursuant to the provisions of paragraph (1) dies without filing that written notification, the provisions of the preceding two paragraphs apply mutatis mutandis.
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## 第三章 財産の評価 — Chapter III Valuation of Property
heading: machine translation, not official
ch-3 · https://japanlaw.org/ja/inheritance-tax-act/ch-3 · https://japanlaw.org/l/325AC0000000073/ch-3
### 第二十二条（評価の原則） — Principles of Valuation
caption: machine translation, not official
art-22 · https://japanlaw.org/ja/inheritance-tax-act/art-22 · https://japanlaw.org/l/325AC0000000073/art-22
**第一項** この章で特別の定めのあるものを除くほか、相続、遺贈又は贈与により取得した財産の価額は、当該財産の取得の時における時価により、当該財産の価額から控除すべき債務の金額は、その時の現況による。
art-22/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-22/par-1 · https://japanlaw.org/l/325AC0000000073/art-22/par-1
Except as otherwise specially provided in this Chapter, the value of property acquired by inheritance, bequest or gift is the market value at the time of acquisition of that property, and the amount of debts to be deducted from the value of that property is determined according to the situation at that time.
machine translation, not official
### 第二十三条（地上権及び永小作権の評価） — Valuation of Superficies and Farming Rights
caption: machine translation, not official
art-23 · https://japanlaw.org/ja/inheritance-tax-act/art-23 · https://japanlaw.org/l/325AC0000000073/art-23
**第一項** 地上権（借地借家法（平成三年法律第九十号）に規定する借地権又は民法第二百六十九条の二第一項（地下又は空間を目的とする地上権）の地上権に該当するものを除く。以下同じ。）及び永小作権の価額は、その残存期間に応じ、その目的となつている土地のこれらの権利を取得した時におけるこれらの権利が設定されていない場合の時価に、次に定める割合を乗じて算出した金額による。
残存期間が十年以下のもの
百分の五
残存期間が十年を超え十五年以下のもの
百分の十
残存期間が十五年を超え二十年以下のもの
百分の二十
残存期間が二十年を超え二十五年以下のもの
百分の三十
残存期間が二十五年を超え三十年以下のもの及び地上権で存続期間の定めのないもの
百分の四十
残存期間が三十年を超え三十五年以下のもの
百分の五十
残存期間が三十五年を超え四十年以下のもの
百分の六十
残存期間が四十年を超え四十五年以下のもの
百分の七十
残存期間が四十五年を超え五十年以下のもの
百分の八十
残存期間が五十年を超えるもの
百分の九十
art-23/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-23/par-1 · https://japanlaw.org/l/325AC0000000073/art-23/par-1
The value of superficies (excluding that which falls under a land leasehold right prescribed in the Act on Land and Building Leases (Act No. 90 of 1991) or superficies under Article 269-2, paragraph (1) (Superficies for Underground or Airspace) of the Civil Code; the same applies hereinafter) and farming rights is the amount calculated by multiplying the market value of the land that is the object of those rights, at the time of acquiring those rights and in the case where those rights have not been established, by the ratio specified below according to the remaining period.
Those with a remaining period of 10 years or less
5 percent
Those with a remaining period exceeding 10 years and 15 years or less
10 percent
Those with a remaining period exceeding 15 years and 20 years or less
20 percent
Those with a remaining period exceeding 20 years and 25 years or less
30 percent
Those with a remaining period exceeding 25 years and 30 years or less, and superficies with no specified duration
40 percent
Those with a remaining period exceeding 30 years and 35 years or less
50 percent
Those with a remaining period exceeding 35 years and 40 years or less
60 percent
Those with a remaining period exceeding 40 years and 45 years or less
70 percent
Those with a remaining period exceeding 45 years and 50 years or less
80 percent
Those with a remaining period exceeding 50 years
90 percent
machine translation, not official
### 第二十三条の二（配偶者居住権等の評価） — Valuation of the Spouse's Right of Residence, etc.
caption: machine translation, not official
art-23-2 · https://japanlaw.org/ja/inheritance-tax-act/art-23-2 · https://japanlaw.org/l/325AC0000000073/art-23-2
**第一項** 配偶者居住権の価額は、第一号に掲げる価額から同号に掲げる価額に第二号に掲げる数及び第三号に掲げる割合を乗じて得た金額を控除した残額とする。
art-23-2/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-23-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-23-2/par-1
The value of a spouse's right of residence is the remainder obtained by deducting from the value listed in item (i) the amount obtained by multiplying the value listed in that item by the number listed in item (ii) and the ratio listed in item (iii).
machine translation, not official
**一** 当該配偶者居住権の目的となつている建物の相続開始の時における当該配偶者居住権が設定されていないものとした場合の時価（当該建物の一部が賃貸の用に供されている場合又は被相続人が当該相続開始の直前において当該建物をその配偶者と共有していた場合には、当該建物のうち当該賃貸の用に供されていない部分又は当該被相続人の持分の割合に応ずる部分の価額として政令で定めるところにより計算した金額）
art-23-2/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-23-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-23-2/par-1/item-1
the market value, at the time of the commencement of the succession, of the building that is the object of that spouse's right of residence on the assumption that that spouse's right of residence has not been established (in the case where part of that building is used for lease, or where the decedent co-owned that building with the decedent's spouse immediately before that commencement of the succession, the amount calculated as specified by Cabinet Order as the value of the portion of that building that is not used for lease or the portion corresponding to the proportion of the decedent's share);
machine translation, not official
**二** 当該配偶者居住権が設定された時におけるイに掲げる年数をロに掲げる年数で除して得た数（イ又はロに掲げる年数が零以下である場合には、零）
art-23-2/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-23-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-23-2/par-1/item-2
the number obtained by dividing the number of years listed in (a) at the time when that spouse's right of residence was established by the number of years listed in (b) (zero, if the number of years listed in (a) or (b) is zero or less);
machine translation, not official
**イ** 当該配偶者居住権の目的となつている建物の耐用年数（所得税法の規定に基づいて定められている耐用年数に準ずるものとして政令で定める年数をいう。ロにおいて同じ。）から建築後の経過年数（六月以上の端数は一年とし、六月に満たない端数は切り捨てる。ロにおいて同じ。）及び当該配偶者居住権の存続年数（当該配偶者居住権が存続する年数として政令で定める年数をいう。次号において同じ。）を控除した年数
art-23-2/par-1/item-2/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/art-23-2/par-1/item-2/sub-1 · https://japanlaw.org/l/325AC0000000073/art-23-2/par-1/item-2/sub-1
the number of years obtained by deducting, from the useful life of the building that is the object of that spouse's right of residence (meaning the number of years specified by Cabinet Order as equivalent to the useful life established under the provisions of the Income Tax Act; the same applies in (b)), both the number of years elapsed since construction (a fraction of six months or more is counted as one year, and a fraction of less than six months is discarded; the same applies in (b)) and the duration in years of that spouse's right of residence (meaning the number of years specified by Cabinet Order as the number of years for which that spouse's right of residence continues; the same applies in the following item);
machine translation, not official
**ロ** イの建物の耐用年数から建築後の経過年数を控除した年数
art-23-2/par-1/item-2/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/art-23-2/par-1/item-2/sub-2 · https://japanlaw.org/l/325AC0000000073/art-23-2/par-1/item-2/sub-2
the number of years obtained by deducting the number of years elapsed since construction from the useful life of the building referred to in (a);
machine translation, not official
**三** 当該配偶者居住権が設定された時における当該配偶者居住権の存続年数に応じ、法定利率による複利の計算で現価を算出するための割合として財務省令で定めるもの
art-23-2/par-1/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-23-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-23-2/par-1/item-3
the ratio specified by Ministry of Finance Order for calculating the present value by compound interest at the statutory interest rate, according to the duration in years of that spouse's right of residence at the time when that spouse's right of residence was established.
machine translation, not official
**第二項** 配偶者居住権の目的となつている建物の価額は、当該建物の相続開始の時における当該配偶者居住権が設定されていないものとした場合の時価から前項の規定により計算した当該配偶者居住権の価額を控除した残額とする。
art-23-2/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-23-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-23-2/par-2
The value of the building that is the object of a spouse's right of residence is the remainder obtained by deducting the value of that spouse's right of residence calculated pursuant to the provisions of the preceding paragraph from the market value of that building at the time of the commencement of the succession on the assumption that that spouse's right of residence has not been established.
machine translation, not official
**第三項** 配偶者居住権の目的となつている建物の敷地の用に供される土地（土地の上に存する権利を含む。以下この条において同じ。）を当該配偶者居住権に基づき使用する権利の価額は、第一号に掲げる価額から第二号に掲げる金額を控除した残額とする。
art-23-2/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-23-2/par-3 · https://japanlaw.org/l/325AC0000000073/art-23-2/par-3
The value of the right to use, based on a spouse's right of residence, the land provided as the site for the building that is the object of that spouse's right of residence (including rights existing on the land; the same applies hereinafter in this Article) is the remainder obtained by deducting the amount listed in item (ii) from the value listed in item (i).
machine translation, not official
**一** 当該土地の相続開始の時における当該配偶者居住権が設定されていないものとした場合の時価（当該建物の一部が賃貸の用に供されている場合又は被相続人が当該相続開始の直前において当該土地を他の者と共有し、若しくは当該建物をその配偶者と共有していた場合には、当該建物のうち当該賃貸の用に供されていない部分に応ずる部分又は当該被相続人の持分の割合に応ずる部分の価額として政令で定めるところにより計算した金額）
art-23-2/par-3/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-23-2/par-3/item-1 · https://japanlaw.org/l/325AC0000000073/art-23-2/par-3/item-1
the market value of that land at the time of the commencement of the succession on the assumption that that spouse's right of residence has not been established (in the case where part of that building is used for lease, or where the decedent co-owned that land with another person or co-owned that building with the decedent's spouse immediately before that commencement of the succession, the amount calculated as specified by Cabinet Order as the value of the portion of that land corresponding to the portion of that building not used for lease or the portion corresponding to the proportion of the decedent's share);
machine translation, not official
**二** 前号に掲げる価額に第一項第三号に掲げる割合を乗じて得た金額
art-23-2/par-3/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-23-2/par-3/item-2 · https://japanlaw.org/l/325AC0000000073/art-23-2/par-3/item-2
the amount obtained by multiplying the value listed in the preceding item by the ratio listed in paragraph (1), item (iii).
machine translation, not official
**第四項** 配偶者居住権の目的となつている建物の敷地の用に供される土地の価額は、当該土地の相続開始の時における当該配偶者居住権が設定されていないものとした場合の時価から前項の規定により計算した権利の価額を控除した残額とする。
art-23-2/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-23-2/par-4 · https://japanlaw.org/l/325AC0000000073/art-23-2/par-4
The value of land provided as the site for the building that is the object of a spouse's right of residence is the remainder obtained by deducting the value of the right calculated pursuant to the provisions of the preceding paragraph from the market value of that land at the time of the commencement of the succession on the assumption that that spouse's right of residence has not been established.
machine translation, not official
### 第二十四条（定期金に関する権利の評価） — Valuation of Rights Relating to Periodic Payments
caption: machine translation, not official
art-24 · https://japanlaw.org/ja/inheritance-tax-act/art-24 · https://japanlaw.org/l/325AC0000000073/art-24
**第一項** 定期金給付契約で当該契約に関する権利を取得した時において定期金給付事由が発生しているものに関する権利の価額は、次の各号に掲げる定期金又は一時金の区分に応じ、当該各号に定める金額による。
art-24/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-24/par-1 · https://japanlaw.org/l/325AC0000000073/art-24/par-1
The value of a right relating to a contract for periodic payments for which an event giving rise to periodic payments has occurred at the time of acquiring the right relating to that contract is the amount specified in each of the following items according to the category of periodic payment or lump-sum payment set forth in that item:
machine translation, not official
**一** 有期定期金 次に掲げる金額のうちいずれか多い金額
art-24/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-24/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-24/par-1/item-1
Fixed-term periodic payment: the larger of the following amounts:
machine translation, not official
**イ** 当該契約に関する権利を取得した時において当該契約を解約するとしたならば支払われるべき解約返戻金の金額
art-24/par-1/item-1/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/art-24/par-1/item-1/sub-1 · https://japanlaw.org/l/325AC0000000073/art-24/par-1/item-1/sub-1
The amount of the cancellation refund that would be payable if that contract were cancelled at the time of acquiring the right relating to that contract;
machine translation, not official
**ロ** 定期金に代えて一時金の給付を受けることができる場合には、当該契約に関する権利を取得した時において当該一時金の給付を受けるとしたならば給付されるべき当該一時金の金額
art-24/par-1/item-1/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/art-24/par-1/item-1/sub-2 · https://japanlaw.org/l/325AC0000000073/art-24/par-1/item-1/sub-2
Where a lump-sum payment can be received in lieu of periodic payments, the amount of that lump-sum payment that would be paid if that lump-sum payment were received at the time of acquiring the right relating to that contract;
machine translation, not official
**ハ** 当該契約に関する権利を取得した時における当該契約に基づき定期金の給付を受けるべき残りの期間に応じ、当該契約に基づき給付を受けるべき金額の一年当たりの平均額に、当該契約に係る予定利率による複利年金現価率（複利の計算で年金現価を算出するための割合として財務省令で定めるものをいう。第三号ハにおいて同じ。）を乗じて得た金額
art-24/par-1/item-1/sub-3 · https://japanlaw.org/ja/inheritance-tax-act/art-24/par-1/item-1/sub-3 · https://japanlaw.org/l/325AC0000000073/art-24/par-1/item-1/sub-3
The amount obtained by multiplying the average annual amount to be received under that contract, according to the remaining period during which periodic payments are to be received under that contract at the time of acquiring the right relating to that contract, by the present value factor of an annuity at compound interest based on the assumed interest rate for that contract (meaning the ratio specified by Ministry of Finance Order for calculating the present value of an annuity by compound interest calculation; the same applies in item (iii), (c));
machine translation, not official
**二** 無期定期金 次に掲げる金額のうちいずれか多い金額
art-24/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-24/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-24/par-1/item-2
Perpetual periodic payment: the larger of the following amounts:
machine translation, not official
**イ** 当該契約に関する権利を取得した時において当該契約を解約するとしたならば支払われるべき解約返戻金の金額
art-24/par-1/item-2/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/art-24/par-1/item-2/sub-1 · https://japanlaw.org/l/325AC0000000073/art-24/par-1/item-2/sub-1
The amount of the cancellation refund that would be payable if that contract were cancelled at the time of acquiring the right relating to that contract;
machine translation, not official
**ロ** 定期金に代えて一時金の給付を受けることができる場合には、当該契約に関する権利を取得した時において当該一時金の給付を受けるとしたならば給付されるべき当該一時金の金額
art-24/par-1/item-2/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/art-24/par-1/item-2/sub-2 · https://japanlaw.org/l/325AC0000000073/art-24/par-1/item-2/sub-2
Where a lump-sum payment can be received in lieu of periodic payments, the amount of that lump-sum payment that would be paid if that lump-sum payment were received at the time of acquiring the right relating to that contract;
machine translation, not official
**ハ** 当該契約に関する権利を取得した時における、当該契約に基づき給付を受けるべき金額の一年当たりの平均額を、当該契約に係る予定利率で除して得た金額
art-24/par-1/item-2/sub-3 · https://japanlaw.org/ja/inheritance-tax-act/art-24/par-1/item-2/sub-3 · https://japanlaw.org/l/325AC0000000073/art-24/par-1/item-2/sub-3
The amount obtained by dividing the average annual amount to be received under that contract, as of the time of acquiring the right relating to that contract, by the assumed interest rate for that contract;
machine translation, not official
**三** 終身定期金 次に掲げる金額のうちいずれか多い金額
art-24/par-1/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-24/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-24/par-1/item-3
Lifetime periodic payment: the larger of the following amounts:
machine translation, not official
**イ** 当該契約に関する権利を取得した時において当該契約を解約するとしたならば支払われるべき解約返戻金の金額
art-24/par-1/item-3/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/art-24/par-1/item-3/sub-1 · https://japanlaw.org/l/325AC0000000073/art-24/par-1/item-3/sub-1
The amount of the cancellation refund that would be payable if that contract were cancelled at the time of acquiring the right relating to that contract;
machine translation, not official
**ロ** 定期金に代えて一時金の給付を受けることができる場合には、当該契約に関する権利を取得した時において当該一時金の給付を受けるとしたならば給付されるべき当該一時金の金額
art-24/par-1/item-3/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/art-24/par-1/item-3/sub-2 · https://japanlaw.org/l/325AC0000000073/art-24/par-1/item-3/sub-2
Where a lump-sum payment can be received in lieu of periodic payments, the amount of that lump-sum payment that would be paid if that lump-sum payment were received at the time of acquiring the right relating to that contract;
machine translation, not official
**ハ** 当該契約に関する権利を取得した時におけるその目的とされた者に係る余命年数として政令で定めるものに応じ、当該契約に基づき給付を受けるべき金額の一年当たりの平均額に、当該契約に係る予定利率による複利年金現価率を乗じて得た金額
art-24/par-1/item-3/sub-3 · https://japanlaw.org/ja/inheritance-tax-act/art-24/par-1/item-3/sub-3 · https://japanlaw.org/l/325AC0000000073/art-24/par-1/item-3/sub-3
The amount obtained by multiplying the average annual amount to be received under that contract, according to the remaining life expectancy in years, specified by Cabinet Order, of the person who is the object of that contract at the time of acquiring the right relating to that contract, by the present value factor of an annuity at compound interest based on the assumed interest rate for that contract;
machine translation, not official
**四** 第三条第一項第五号に規定する一時金 その給付金額
art-24/par-1/item-4 · https://japanlaw.org/ja/inheritance-tax-act/art-24/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-24/par-1/item-4
Lump-sum payment prescribed in Article 3, paragraph (1), item (v): the amount of that payment.
machine translation, not official
**第二項** 前項に規定する定期金給付契約に関する権利で同項第三号の規定の適用を受けるものにつき、その目的とされた者が当該契約に関する権利を取得した時後第二十七条第一項又は第二十八条第一項に規定する申告書の提出期限までに死亡し、その死亡によりその給付が終了した場合においては、当該定期金給付契約に関する権利の価額は、同号の規定にかかわらず、その権利者が当該契約に関する権利を取得した時後給付を受け、又は受けるべき金額（当該権利者の遺族その他の第三者が当該権利者の死亡により給付を受ける場合には、その給付を受け、又は受けるべき金額を含む。）による。
art-24/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-24/par-2 · https://japanlaw.org/l/325AC0000000073/art-24/par-2
In the case of a right relating to a contract for periodic payments prescribed in the preceding paragraph to which the provisions of item (iii) of that paragraph apply, where the person who is the object of that contract dies after the time of acquiring the right relating to that contract and by the deadline for filing the return prescribed in Article 27, paragraph (1) or Article 28, paragraph (1), and the payments end by reason of that death, the value of the right relating to that contract for periodic payments is, notwithstanding the provisions of that item, the amount received or to be received after the time at which the holder of the right acquired the right relating to that contract (including, where a bereaved family member of that holder or another third party receives payments by reason of the death of that holder, the amount received or to be received by that person).
machine translation, not official
**第三項** 第一項に規定する定期金給付契約に関する権利で、その権利者に対し、一定期間、かつ、その目的とされた者の生存中、定期金を給付する契約に基づくものの価額は、同項第一号に規定する有期定期金として算出した金額又は同項第三号に規定する終身定期金として算出した金額のいずれか少ない金額による。
art-24/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-24/par-3 · https://japanlaw.org/l/325AC0000000073/art-24/par-3
The value of a right relating to a contract for periodic payments prescribed in paragraph (1) that is based on a contract under which periodic payments are paid to the holder of the right for a certain period and, in addition, during the life of the person who is the object of the contract, is the smaller of the amount calculated as a fixed-term periodic payment prescribed in item (i) of that paragraph and the amount calculated as a lifetime periodic payment prescribed in item (iii) of that paragraph.
machine translation, not official
**第四項** 第一項に規定する定期金給付契約に関する権利で、その目的とされた者の生存中定期金を給付し、かつ、その者が死亡したときはその権利者又はその遺族その他の第三者に対し継続して定期金を給付する契約に基づくものの価額は、同項第一号に規定する有期定期金として算出した金額又は同項第三号に規定する終身定期金として算出した金額のいずれか多い金額による。
art-24/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-24/par-4 · https://japanlaw.org/l/325AC0000000073/art-24/par-4
The value of a right relating to a contract for periodic payments prescribed in paragraph (1) that is based on a contract under which periodic payments are paid during the life of the person who is the object of the contract and, when that person dies, periodic payments continue to be paid to the holder of the right or to a bereaved family member of that holder or another third party, is the larger of the amount calculated as a fixed-term periodic payment prescribed in item (i) of that paragraph and the amount calculated as a lifetime periodic payment prescribed in item (iii) of that paragraph.
machine translation, not official
**第五項** 前各項の規定は、第三条第一項第六号に規定する定期金に関する権利で契約に基づくもの以外のものの価額の評価について準用する。
art-24/par-5 · https://japanlaw.org/ja/inheritance-tax-act/art-24/par-5 · https://japanlaw.org/l/325AC0000000073/art-24/par-5
The provisions of the preceding paragraphs apply mutatis mutandis to the valuation of a right relating to periodic payments prescribed in Article 3, paragraph (1), item (vi), other than one based on a contract.
machine translation, not official
### 第二十五条
art-25 · https://japanlaw.org/ja/inheritance-tax-act/art-25 · https://japanlaw.org/l/325AC0000000073/art-25
**第一項** 定期金給付契約（生命保険契約を除く。）で当該契約に関する権利を取得した時において定期金給付事由が発生していないものに関する権利の価額は、次の各号に掲げる場合の区分に応じ、当該各号に定める金額による。
art-25/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-25/par-1 · https://japanlaw.org/l/325AC0000000073/art-25/par-1
The value of a right relating to a contract for periodic payments (excluding a life insurance contract) for which an event giving rise to periodic payments has not occurred at the time of acquiring the right relating to that contract is the amount specified in each of the following items according to the category of cases set forth in that item:
machine translation, not official
**一** 当該契約に解約返戻金を支払う旨の定めがない場合 次に掲げる場合の区分に応じ、それぞれ次に定める金額に、百分の九十を乗じて得た金額
art-25/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-25/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-25/par-1/item-1
Where there is no provision in that contract to pay a cancellation refund: the amount obtained by multiplying the amount specified in each of the following according to the category of cases set forth in it by 90 percent:
machine translation, not official
**イ** 当該契約に係る掛金又は保険料が一時に払い込まれた場合 当該掛金又は保険料の払込開始の時から当該契約に関する権利を取得した時までの期間（ロにおいて「経過期間」という。）につき、当該掛金又は保険料の払込金額に対し、当該契約に係る予定利率の複利による計算をして得た元利合計額
art-25/par-1/item-1/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/art-25/par-1/item-1/sub-1 · https://japanlaw.org/l/325AC0000000073/art-25/par-1/item-1/sub-1
Where the contributions or premiums for that contract are paid in a lump sum: the total of principal and interest obtained by calculating compound interest at the assumed interest rate for that contract on the paid-in amount of those contributions or premiums for the period from the time when payment of those contributions or premiums began until the time of acquiring the right relating to that contract (referred to as the "elapsed period" in (b));
machine translation, not official
**ロ** イに掲げる場合以外の場合 経過期間に応じ、当該経過期間に払い込まれた掛金又は保険料の金額の一年当たりの平均額に、当該契約に係る予定利率による複利年金終価率（複利の計算で年金終価を算出するための割合として財務省令で定めるものをいう。）を乗じて得た金額
art-25/par-1/item-1/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/art-25/par-1/item-1/sub-2 · https://japanlaw.org/l/325AC0000000073/art-25/par-1/item-1/sub-2
Cases other than those set forth in (a): the amount obtained by multiplying the average annual amount of the contributions or premiums paid during the elapsed period, according to the elapsed period, by the future value factor of an annuity at compound interest based on the assumed interest rate for that contract (meaning the ratio specified by Ministry of Finance Order for calculating the future value of an annuity by compound interest calculation);
machine translation, not official
**二** 前号に掲げる場合以外の場合 当該契約に関する権利を取得した時において当該契約を解約するとしたならば支払われるべき解約返戻金の金額
art-25/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-25/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-25/par-1/item-2
Cases other than those set forth in the preceding item: the amount of the cancellation refund that would be payable if that contract were cancelled at the time of acquiring the right relating to that contract.
machine translation, not official
### 第二十六条（立木の評価） — Valuation of Standing Trees
caption: machine translation, not official
art-26 · https://japanlaw.org/ja/inheritance-tax-act/art-26 · https://japanlaw.org/l/325AC0000000073/art-26
**第一項** 相続又は遺贈（包括遺贈及び被相続人からの相続人に対する遺贈に限る。）により取得した立木の価額は、当該立木を取得した時における立木の時価に百分の八十五の割合を乗じて算出した金額による。
art-26/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-26/par-1 · https://japanlaw.org/l/325AC0000000073/art-26/par-1
The value of standing trees acquired by inheritance or bequest (limited to a universal legacy and a bequest from the decedent to an heir) is the amount calculated by multiplying the market value of the standing trees at the time of acquiring them by the ratio of 85 percent.
machine translation, not official
### 第二十六条の二（土地評価審議会） — Land Valuation Council
caption: machine translation, not official
art-26-2 · https://japanlaw.org/ja/inheritance-tax-act/art-26-2 · https://japanlaw.org/l/325AC0000000073/art-26-2
**第一項** 国税局ごとに、土地評価審議会を置く。
art-26-2/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-26-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-26-2/par-1
A Land Valuation Council is to be established in each regional taxation bureau.
machine translation, not official
**第二項** 土地評価審議会は、土地の評価に関する事項で国税局長がその意見を求めたものについて調査審議する。
art-26-2/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-26-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-26-2/par-2
The Land Valuation Council is to investigate and deliberate on matters relating to the valuation of land on which the regional commissioner seeks its opinion.
machine translation, not official
**第三項** 土地評価審議会は、委員二十人以内で組織する。
art-26-2/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-26-2/par-3 · https://japanlaw.org/l/325AC0000000073/art-26-2/par-3
The Land Valuation Council is to be composed of not more than 20 members.
machine translation, not official
**第四項** 委員は、関係行政機関の職員、地方公共団体の職員及び土地の評価について学識経験を有する者のうちから、国税局長が任命する。
art-26-2/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-26-2/par-4 · https://japanlaw.org/l/325AC0000000073/art-26-2/par-4
The members are appointed by the regional commissioner from among officials of the relevant administrative agencies, officials of local governments, and persons with knowledge and experience regarding the valuation of land.
machine translation, not official
**第五項** 前二項に定めるもののほか、土地評価審議会の組織及び運営に関し必要な事項は、政令で定める。
art-26-2/par-5 · https://japanlaw.org/ja/inheritance-tax-act/art-26-2/par-5 · https://japanlaw.org/l/325AC0000000073/art-26-2/par-5
In addition to what is prescribed in the preceding two paragraphs, matters necessary for the organization and operation of the Land Valuation Council are prescribed by Cabinet Order.
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## 第四章 申告、納付及び還付 — Chapter IV Returns, Payment, and Refunds
heading: machine translation, not official
ch-4 · https://japanlaw.org/ja/inheritance-tax-act/ch-4 · https://japanlaw.org/l/325AC0000000073/ch-4
### 第二十七条（相続税の申告書） — Inheritance Tax Returns
caption: machine translation, not official
art-27 · https://japanlaw.org/ja/inheritance-tax-act/art-27 · https://japanlaw.org/l/325AC0000000073/art-27
**第一項** 相続又は遺贈（当該相続に係る被相続人からの贈与により取得した財産で第二十一条の九第三項の規定の適用を受けるものに係る贈与を含む。以下この条において同じ。）により財産を取得した者及び当該被相続人に係る相続時精算課税適用者は、当該被相続人からこれらの事由により財産を取得したすべての者に係る相続税の課税価格（第十九条又は第二十一条の十四から第二十一条の十八までの規定の適用がある場合には、これらの規定により相続税の課税価格とみなされた金額）の合計額がその遺産に係る基礎控除額を超える場合において、その者に係る相続税の課税価格（第十九条又は第二十一条の十四から第二十一条の十八までの規定の適用がある場合には、これらの規定により相続税の課税価格とみなされた金額）に係る第十五条から第十九条まで、第十九条の三から第二十条の二まで及び第二十一条の十四から第二十一条の十八までの規定による相続税額があるときは、その相続の開始があつたことを知つた日の翌日から十月以内（その者が国税通則法第百十七条第二項（納税管理人）の規定による納税管理人の届出をしないで当該期間内にこの法律の施行地に住所及び居所を有しないこととなるときは、当該住所及び居所を有しないこととなる日まで）に課税価格、相続税額その他財務省令で定める事項を記載した申告書を納税地の所轄税務署長に提出しなければならない。
art-27/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-27/par-1 · https://japanlaw.org/l/325AC0000000073/art-27/par-1
A person who has acquired property by inheritance or bequest (including a gift of property acquired by gift from the decedent for the relevant succession to which Article 21-9, paragraph (3) applies; the same applies hereinafter in this Article) and a person electing settlement taxation at inheritance with respect to that decedent must, in the case where the total of the taxable values for inheritance tax (where Article 19 or Articles 21-14 through 21-18 apply, the amounts deemed to be taxable values for inheritance tax under those provisions) of all persons who have acquired property from that decedent by these causes exceeds the basic deduction for the estate, and there is an amount of inheritance tax under Articles 15 through 19, Articles 19-3 through 20-2 and Articles 21-14 through 21-18 on the taxable value for inheritance tax of that person (where Article 19 or Articles 21-14 through 21-18 apply, the amount deemed to be the taxable value for inheritance tax under those provisions), file with the competent district director with jurisdiction over the place for tax payment a return stating the taxable value, the amount of inheritance tax and other matters specified by Ministry of Finance Order, within 10 months from the day following the day on which that person came to know of the commencement of the succession (or, if that person comes not to have a domicile and residence in the area where this Act is enforced within that period without filing a notification of a tax agent under Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes, by the day on which that person comes not to have that domicile and residence).
machine translation, not official
**第二項** 前項の規定により申告書を提出すべき者が当該申告書の提出期限前に当該申告書を提出しないで死亡した場合には、その者の相続人（包括受遺者を含む。第五項において同じ。）は、その相続の開始があつたことを知つた日の翌日から十月以内（その者が国税通則法第百十七条第二項の規定による納税管理人の届出をしないで当該期間内にこの法律の施行地に住所及び居所を有しないこととなるときは、当該住所及び居所を有しないこととなる日まで）に、政令で定めるところにより、その死亡した者に係る前項の申告書をその死亡した者の納税地の所轄税務署長に提出しなければならない。
art-27/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-27/par-2 · https://japanlaw.org/l/325AC0000000073/art-27/par-2
If a person who is required to file a return under the preceding paragraph dies without filing that return before the deadline for filing it, the heirs of that person (including universal legatees; the same applies in paragraph (5)) must, as prescribed by Cabinet Order, file the return under the preceding paragraph relating to the person who died with the competent district director with jurisdiction over the place for tax payment of the person who died, within 10 months from the day following the day on which they came to know of the commencement of the succession (or, if that person comes not to have a domicile and residence in the area where this Act is enforced within that period without filing a notification of a tax agent under Article 117, paragraph (2) of the Act on General Rules for National Taxes, by the day on which that person comes not to have that domicile and residence).
machine translation, not official
**第三項** 相続時精算課税適用者は、第一項の規定により申告書を提出すべき場合のほか、第三十三条の二第一項の規定による還付を受けるため、第二十一条の九第三項の規定の適用を受ける財産に係る相続税の課税価格、還付を受ける税額その他財務省令で定める事項を記載した申告書を納税地の所轄税務署長に提出することができる。
art-27/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-27/par-3 · https://japanlaw.org/l/325AC0000000073/art-27/par-3
In addition to the case where a person electing settlement taxation at inheritance is required to file a return under paragraph (1), that person may, in order to receive a refund under Article 33-2, paragraph (1), file with the competent district director with jurisdiction over the place for tax payment a return stating the taxable value for inheritance tax on the property to which Article 21-9, paragraph (3) applies, the amount of tax to be refunded and other matters specified by Ministry of Finance Order.
machine translation, not official
**第四項** 前三項の規定により申告書を提出する場合には、当該申告書に被相続人の死亡の時における財産及び債務、当該被相続人から相続又は遺贈により財産を取得したすべての者がこれらの事由により取得した財産又は承継した債務の各人ごとの明細その他財務省令で定める事項を記載した明細書その他財務省令で定める書類を添付しなければならない。
art-27/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-27/par-4 · https://japanlaw.org/l/325AC0000000073/art-27/par-4
When a return is filed under the preceding three paragraphs, a detailed statement stating the property and debts at the time of the death of the decedent, a breakdown, for each person, of the property acquired or debts assumed by all persons who have acquired property from that decedent by inheritance or bequest through these causes, and other matters specified by Ministry of Finance Order, and other documents specified by Ministry of Finance Order, must be attached to that return.
machine translation, not official
**第五項** 同一の被相続人から相続又は遺贈により財産を取得した者又はその者の相続人で第一項、第二項（次条第二項において準用する場合を含む。）又は第三項の規定により申告書を提出すべきもの又は提出することができるものが二人以上ある場合において、当該申告書の提出先の税務署長が同一であるときは、これらの者は、政令で定めるところにより、当該申告書を共同して提出することができる。
art-27/par-5 · https://japanlaw.org/ja/inheritance-tax-act/art-27/par-5 · https://japanlaw.org/l/325AC0000000073/art-27/par-5
Where there are two or more persons who have acquired property from the same decedent by inheritance or bequest, or heirs of such persons, who are required to file, or may file, a return under paragraph (1), paragraph (2) (including as applied mutatis mutandis pursuant to paragraph (2) of the following Article) or paragraph (3), and the district director to whom that return is to be filed is the same, those persons may file that return jointly, as prescribed by Cabinet Order.
machine translation, not official
**第六項** 第一項から第三項までの規定は、これらの項に規定する申告書の提出期限前に相続税について決定があつた場合には、適用しない。
art-27/par-6 · https://japanlaw.org/ja/inheritance-tax-act/art-27/par-6 · https://japanlaw.org/l/325AC0000000073/art-27/par-6
The provisions of paragraphs (1) through (3) do not apply if a determination has been made regarding inheritance tax before the deadline for filing the return prescribed in those paragraphs.
machine translation, not official
### 第二十八条（贈与税の申告書） — Gift Tax Returns
caption: machine translation, not official
art-28 · https://japanlaw.org/ja/inheritance-tax-act/art-28 · https://japanlaw.org/l/325AC0000000073/art-28
**第一項** 贈与により財産を取得した者は、その年分の贈与税の課税価格に係る第二十一条の五、第二十一条の七及び第二十一条の八の規定による贈与税額がある場合、又は当該財産が第二十一条の九第三項の規定の適用を受けるものである場合（第二十一条の十一の二第一項の規定による控除後の贈与税の課税価格がある場合に限る。）には、その年の翌年二月一日から三月十五日まで（同年一月一日から三月十五日までに国税通則法第百十七条第二項（納税管理人）の規定による納税管理人の届出をしないでこの法律の施行地に住所及び居所を有しないこととなる場合には、当該住所及び居所を有しないこととなる日まで）に、課税価格、贈与税額その他財務省令で定める事項を記載した申告書を納税地の所轄税務署長に提出しなければならない。
art-28/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-28/par-1 · https://japanlaw.org/l/325AC0000000073/art-28/par-1
A person who has acquired property by gift must, in the case where there is an amount of gift tax under Articles 21-5, 21-7 and 21-8 on the taxable value for gift tax for that year, or in the case where that property is subject to Article 21-9, paragraph (3) (limited to the case where there is a taxable value for gift tax after the deduction under Article 21-11-2, paragraph (1)), file with the competent district director with jurisdiction over the place for tax payment a return stating the taxable value, the amount of gift tax and other matters specified by Ministry of Finance Order, from February 1 to March 15 of the following year (or, if the person comes not to have a domicile and residence in the area where this Act is enforced, without filing a notification of a tax agent under Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes, between January 1 and March 15 of that same year, by the day on which the person comes not to have that domicile and residence).
machine translation, not official
**第二項** 前条第二項の規定は、次に掲げる場合について準用する。
art-28/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-28/par-2 · https://japanlaw.org/l/325AC0000000073/art-28/par-2
The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the following cases:
machine translation, not official
**一** 年の中途において死亡した者がその年一月一日から死亡の日までに贈与により取得した財産の価額のうち贈与税の課税価格に算入される部分の合計額につき第二十一条の五、第二十一条の七及び第二十一条の八の規定を適用した場合において、贈与税額があることとなるとき。
art-28/par-2/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-28/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-28/par-2/item-1
the case where, in applying Articles 21-5, 21-7 and 21-8 to the total amount of the portion, included in the taxable value for gift tax, of the value of property acquired by gift between January 1 of the year and the day of death by a person who died in the middle of a year, there is to be an amount of gift tax;
machine translation, not official
**二** 相続時精算課税適用者が年の中途において死亡した場合において、その年一月一日から死亡の日までに第二十一条の九第三項の規定の適用を受ける財産を贈与により取得したとき（第二十一条の十一の二第一項の規定による控除後の贈与税の課税価格がある場合に限る。）。
art-28/par-2/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-28/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-28/par-2/item-2
the case where a person electing settlement taxation at inheritance dies in the middle of a year and has acquired by gift, between January 1 of that year and the day of death, property to which Article 21-9, paragraph (3) applies (limited to the case where there is a taxable value for gift tax after the deduction under Article 21-11-2, paragraph (1));
machine translation, not official
**三** 前項の規定により申告書を提出すべき者が当該申告書の提出期限前に当該申告書を提出しないで死亡した場合
art-28/par-2/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-28/par-2/item-3 · https://japanlaw.org/l/325AC0000000073/art-28/par-2/item-3
the case where a person who is required to file a return under the preceding paragraph dies without filing that return before the deadline for filing it.
machine translation, not official
**第三項** 前条第六項の規定は、第一項の規定又は前項において準用する同条第二項の規定により提出すべき申告書について準用する。
art-28/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-28/par-3 · https://japanlaw.org/l/325AC0000000073/art-28/par-3
The provisions of paragraph (6) of the preceding Article apply mutatis mutandis to a return to be filed under the provisions of paragraph (1) or the provisions of paragraph (2) of that Article as applied mutatis mutandis pursuant to the preceding paragraph.
machine translation, not official
**第四項** 特定贈与者からの贈与により第二十一条の九第三項の規定の適用を受ける財産を相続時精算課税適用者が取得した場合において、当該特定贈与者が当該贈与をした年の中途において死亡したときは、当該贈与により取得した財産については、第一項の規定は、適用しない。
art-28/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-28/par-4 · https://japanlaw.org/l/325AC0000000073/art-28/par-4
Where a person electing settlement taxation at inheritance has acquired, by a gift from a specified donor, property to which Article 21-9, paragraph (3) applies, if that specified donor dies in the middle of the year in which the gift was made, the provisions of paragraph (1) do not apply to the property acquired by that gift.
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### 第二十九条（相続財産法人に係る財産を与えられた者等に係る相続税の申告書） — Inheritance Tax Returns for Persons Given Property Pertaining to an Estate Corporation, etc.
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art-29 · https://japanlaw.org/ja/inheritance-tax-act/art-29 · https://japanlaw.org/l/325AC0000000073/art-29
**第一項** 第四条第一項又は第二項に規定する事由が生じたため新たに第二十七条第一項に規定する申告書を提出すべき要件に該当することとなつた者は、同項の規定にかかわらず、当該事由が生じたことを知つた日の翌日から十月以内（その者が国税通則法第百十七条第二項（納税管理人）の規定による納税管理人の届出をしないで当該期間内にこの法律の施行地に住所及び居所を有しないこととなるときは、当該住所及び居所を有しないこととなる日まで）に課税価格、相続税額その他財務省令で定める事項を記載した申告書を納税地の所轄税務署長に提出しなければならない。
art-29/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-29/par-1 · https://japanlaw.org/l/325AC0000000073/art-29/par-1
A person who has newly come to fall under the requirements for filing a return prescribed in Article 27, paragraph (1) because a cause prescribed in Article 4, paragraph (1) or (2) has occurred must, notwithstanding that paragraph, file with the competent district director with jurisdiction over the place for tax payment a return stating the taxable value, the amount of inheritance tax and other matters specified by Ministry of Finance Order, within 10 months from the day following the day on which the person came to know that that cause had occurred (or, if the person comes not to have a domicile and residence in the area where this Act is enforced within that period without filing a notification of a tax agent under Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes, by the day on which the person comes not to have that domicile and residence).
machine translation, not official
**第二項** 第二十七条第二項及び第四項から第六項までの規定は、前項の場合について準用する。
art-29/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-29/par-2 · https://japanlaw.org/l/325AC0000000073/art-29/par-2
The provisions of Article 27, paragraph (2) and paragraphs (4) through (6) apply mutatis mutandis to the case referred to in the preceding paragraph.
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### 第三十条（期限後申告の特則） — Special Provisions on Returns Filed after the Deadline
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art-30 · https://japanlaw.org/ja/inheritance-tax-act/art-30 · https://japanlaw.org/l/325AC0000000073/art-30
**第一項** 第二十七条第一項の規定による申告書の提出期限後において第三十二条第一項第一号から第六号までに規定する事由が生じたため新たに第二十七条第一項に規定する申告書を提出すべき要件に該当することとなつた者は、期限後申告書を提出することができる。
art-30/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-30/par-1 · https://japanlaw.org/l/325AC0000000073/art-30/par-1
A person who has newly come to fall under the requirements for filing a return prescribed in Article 27, paragraph (1) because a cause prescribed in Article 32, paragraph (1), items (i) through (vi) has occurred after the deadline for filing a return under Article 27, paragraph (1) may file a return filed after the deadline.
machine translation, not official
**第二項** 第二十八条第一項の規定による申告書の提出期限後において第三十二条第一項第一号から第六号までに規定する事由が生じたことにより相続又は遺贈による財産の取得をしないこととなつたため新たに第二十八条第一項に規定する申告書を提出すべき要件に該当することとなつた者は、期限後申告書を提出することができる。
art-30/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-30/par-2 · https://japanlaw.org/l/325AC0000000073/art-30/par-2
A person who has newly come to fall under the requirements for filing a return prescribed in Article 28, paragraph (1) because the person has come not to acquire property by inheritance or bequest owing to the occurrence of a cause prescribed in Article 32, paragraph (1), items (i) through (vi) after the deadline for filing a return under Article 28, paragraph (1) may file a return filed after the deadline.
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### 第三十一条（修正申告の特則） — Special Provisions on Amended Returns
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art-31 · https://japanlaw.org/ja/inheritance-tax-act/art-31 · https://japanlaw.org/l/325AC0000000073/art-31
**第一項** 第二十七条若しくは第二十九条の規定による申告書又はこれらの申告書に係る期限後申告書を提出した者（相続税について決定を受けた者を含む。）は、次条第一項第一号から第六号までに規定する事由が生じたため既に確定した相続税額に不足を生じた場合には、修正申告書を提出することができる。
art-31/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-31/par-1 · https://japanlaw.org/l/325AC0000000073/art-31/par-1
A person who has filed a return under Article 27 or Article 29, or a return filed after the deadline for such a return (including a person who has received a determination regarding inheritance tax), may file an amended return in the case where there is a shortfall in the amount of inheritance tax already finalized because a cause prescribed in paragraph (1), items (i) through (vi) of the following Article has occurred.
machine translation, not official
**第二項** 前項に規定する者は、第四条第一項又は第二項に規定する事由が生じたため既に確定した相続税額に不足を生じた場合には、当該事由が生じたことを知つた日の翌日から十月以内（その者が国税通則法第百十七条第二項（納税管理人）の規定による納税管理人の届出をしないで当該期間内にこの法律の施行地に住所及び居所を有しないこととなるときは、当該住所及び居所を有しないこととなる日まで）に修正申告書を納税地の所轄税務署長に提出しなければならない。
art-31/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-31/par-2 · https://japanlaw.org/l/325AC0000000073/art-31/par-2
A person prescribed in the preceding paragraph must, if there is a shortfall in the amount of inheritance tax already finalized because a cause prescribed in Article 4, paragraph (1) or (2) has occurred, file an amended return with the competent district director with jurisdiction over the place for tax payment within 10 months from the day following the day on which the person came to know that that cause had occurred (or, if the person comes not to have a domicile and residence in the area where this Act is enforced within that period without filing a notification of a tax agent under Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes, by the day on which the person comes not to have that domicile and residence).
machine translation, not official
**第三項** 前項の規定は、同項に規定する修正申告書の提出期限前に第三十五条第二項第五号の規定による更正があつた場合には、適用しない。
art-31/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-31/par-3 · https://japanlaw.org/l/325AC0000000073/art-31/par-3
The provisions of the preceding paragraph do not apply if a reassessment under Article 35, paragraph (2), item (v) has been made before the deadline for filing the amended return prescribed in that paragraph.
machine translation, not official
**第四項** 第二十八条の規定による申告書又は当該申告書に係る期限後申告書を提出した者（贈与税について決定を受けた者を含む。）は、次条第一項第一号から第六号までに規定する事由が生じたことにより相続又は遺贈による財産の取得をしないこととなつたため既に確定した贈与税額に不足を生じた場合には、修正申告書を提出することができる。
art-31/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-31/par-4 · https://japanlaw.org/l/325AC0000000073/art-31/par-4
A person who has filed a return under Article 28, or a return filed after the deadline for that return (including a person who has received a determination regarding gift tax), may file an amended return if there is a shortfall in the amount of gift tax already finalized because the person has come not to acquire property by inheritance or bequest owing to the occurrence of a cause prescribed in paragraph (1), items (i) through (vi) of the following Article.
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### 第三十二条（更正の請求の特則） — Special Provisions on Requests for Reassessment
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art-32 · https://japanlaw.org/ja/inheritance-tax-act/art-32 · https://japanlaw.org/l/325AC0000000073/art-32
**第一項** 相続税又は贈与税について申告書を提出した者又は決定を受けた者は、次の各号のいずれかに該当する事由により当該申告又は決定に係る課税価格及び相続税額又は贈与税額（当該申告書を提出した後又は当該決定を受けた後修正申告書の提出又は更正があつた場合には、当該修正申告又は更正に係る課税価格及び相続税額又は贈与税額）が過大となつたときは、当該各号に規定する事由が生じたことを知つた日の翌日から四月以内に限り、納税地の所轄税務署長に対し、その課税価格及び相続税額又は贈与税額につき更正の請求（国税通則法第二十三条第一項（更正の請求）の規定による更正の請求をいう。第三十三条の二において同じ。）をすることができる。
art-32/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-32/par-1 · https://japanlaw.org/l/325AC0000000073/art-32/par-1
A person who has filed a return for inheritance tax or gift tax, or a person who has received a determination, may, if the taxable value and the amount of inheritance tax or amount of gift tax relating to that return or determination (where, after the filing of that return or the receipt of that determination, an amended return has been filed or a reassessment has been made, the taxable value and the amount of inheritance tax or amount of gift tax relating to that amended return or reassessment) have become excessive due to a cause falling under any of the following items, make a request for reassessment (meaning a request for reassessment under Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes (Act No. 66 of 1962); the same applies in Article 33-2) of the taxable value and the amount of inheritance tax or amount of gift tax to the competent district director with jurisdiction over the place for tax payment, only within four months from the day following the day on which the person came to know that the cause prescribed in the relevant item had arisen.
machine translation, not official
**一** 第五十五条の規定により分割されていない財産について民法（第九百四条の二（寄与分）を除く。）の規定による相続分又は包括遺贈の割合に従つて課税価格が計算されていた場合において、その後当該財産の分割が行われ、共同相続人又は包括受遺者が当該分割により取得した財産に係る課税価格が当該相続分又は包括遺贈の割合に従つて計算された課税価格と異なることとなつたこと。
art-32/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-32/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-1
the fact that, where the taxable value for property that has not been divided pursuant to the provisions of Article 55 was calculated in accordance with the share of inheritance under the provisions of the Civil Code (excluding Article 904-2 (Amount of Contribution to the Estate)) or the proportion of the universal legacy, and that property has subsequently been divided, the taxable value relating to the property acquired by a co-heir or universal legatee through that division has come to differ from the taxable value calculated in accordance with that share of inheritance or the proportion of the universal legacy;
machine translation, not official
**二** 民法第七百八十七条（認知の訴え）又は第八百九十二条から第八百九十四条まで（推定相続人の廃除等）の規定による認知、相続人の廃除又はその取消しに関する裁判の確定、同法第八百八十四条（相続回復請求権）に規定する相続の回復、同法第九百十九条第二項（相続の承認及び放棄の撤回及び取消し）の規定による相続の放棄の取消しその他の事由により相続人に異動を生じたこと。
art-32/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-32/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-2
a change in the heirs due to an affiliation, a judicial decision becoming final and binding concerning the disinheritance of an heir or the rescission of a disinheritance, under Article 787 (Filiation Proceedings) or Articles 892 through 894 (Disinheritance of Presumptive Heirs and Related Matters) of the Civil Code, a recovery of inheritance as prescribed in Article 884 (Right to File for the Recovery of a Succession) of that Code, the rescission of a renunciation of inheritance under Article 919, paragraph (2) (Revocation and Rescission; Acceptance and Renunciation of Succession) of that Code, or any other event;
machine translation, not official
**三** 遺留分侵害額の請求に基づき支払うべき金銭の額が確定したこと。
art-32/par-1/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-32/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-3
the finalization of the amount of money to be paid based on a claim for the amount of infringement of the statutory reserved share;
machine translation, not official
**四** 遺贈に係る遺言書が発見され、又は遺贈の放棄があつたこと。
art-32/par-1/item-4 · https://japanlaw.org/ja/inheritance-tax-act/art-32/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-4
the discovery of a will concerning a bequest, or the renunciation of a bequest;
machine translation, not official
**五** 第四十二条第三十項（第四十五条第二項において準用する場合を含む。）の規定により条件を付して物納の許可がされた場合（第四十八条第二項の規定により当該許可が取り消され、又は取り消されることとなる場合に限る。）において、当該条件に係る物納に充てた財産の性質その他の事情に関し政令で定めるものが生じたこと。
art-32/par-1/item-5 · https://japanlaw.org/ja/inheritance-tax-act/art-32/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-5
the occurrence, in the case where permission for payment in kind has been granted subject to conditions pursuant to the provisions of Article 42, paragraph (30) (including the case where it applies mutatis mutandis pursuant to Article 45, paragraph (2)) (limited to the case where that permission is rescinded or is to be rescinded pursuant to the provisions of Article 48, paragraph (2)), of a matter specified by Cabinet Order concerning the nature of the property applied to the payment in kind relating to those conditions or other circumstances;
machine translation, not official
**六** 前各号に規定する事由に準ずるものとして政令で定める事由が生じたこと。
art-32/par-1/item-6 · https://japanlaw.org/ja/inheritance-tax-act/art-32/par-1/item-6 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-6
the occurrence of a cause specified by Cabinet Order as being equivalent to the causes prescribed in the preceding items;
machine translation, not official
**七** 第四条第一項又は第二項に規定する事由が生じたこと。
art-32/par-1/item-7 · https://japanlaw.org/ja/inheritance-tax-act/art-32/par-1/item-7 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-7
the occurrence of a cause prescribed in Article 4, paragraph (1) or (2);
machine translation, not official
**八** 第十九条の二第二項ただし書の規定に該当したことにより、同項の分割が行われた時以後において同条第一項の規定を適用して計算した相続税額がその時前において同項の規定を適用して計算した相続税額と異なることとなつたこと（第一号に該当する場合を除く。）。
art-32/par-1/item-8 · https://japanlaw.org/ja/inheritance-tax-act/art-32/par-1/item-8 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-8
the fact that, by falling under the proviso to Article 19-2, paragraph (2), the amount of inheritance tax calculated by applying the provisions of paragraph (1) of that Article on or after the time when the division referred to in that paragraph was made has come to differ from the amount of inheritance tax calculated by applying the provisions of that paragraph before that time (excluding the case falling under item (i));
machine translation, not official
**九** 次に掲げる事由が生じたこと。
art-32/par-1/item-9 · https://japanlaw.org/ja/inheritance-tax-act/art-32/par-1/item-9 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-9
the occurrence of any of the following causes:
machine translation, not official
**イ** 所得税法第百三十七条の二第十三項（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予）の規定により同条第一項の規定の適用を受ける同項に規定する国外転出をした者に係る同項に規定する納税猶予分の所得税額に係る納付の義務を承継したその者の相続人が当該納税猶予分の所得税額に相当する所得税を納付することとなつたこと。
art-32/par-1/item-9/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/art-32/par-1/item-9/sub-1 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-9/sub-1
the fact that the heir of the person who made a departure from Japan as prescribed in Article 137-2, paragraph (1) of the Income Tax Act and who is subject to the application of that paragraph, having succeeded, pursuant to the provisions of paragraph (13) of that Article (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Departure from Japan Apply), to the obligation to pay the amount of income tax subject to the tax payment grace period prescribed in paragraph (1) of that Article relating to that person, has come to pay income tax equivalent to that amount of income tax subject to the tax payment grace period;
machine translation, not official
**ロ** 所得税法第百三十七条の三第十五項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予）の規定により同条第七項に規定する適用贈与者等に係る同条第四項に規定する納税猶予分の所得税額に係る納付の義務を承継した当該適用贈与者等の相続人が当該納税猶予分の所得税額に相当する所得税を納付することとなつたこと。
art-32/par-1/item-9/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/art-32/par-1/item-9/sub-2 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-9/sub-2
the fact that the heir of the applicable donor, etc. prescribed in Article 137-3, paragraph (7) of the Income Tax Act, having succeeded, pursuant to the provisions of paragraph (15) of that Article (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income Apply in Cases Where Assets Are Transferred to a Nonresident by Gift, etc.), to the obligation to pay the amount of income tax subject to the tax payment grace period prescribed in paragraph (4) of that Article relating to that applicable donor, etc., has come to pay income tax equivalent to that amount of income tax subject to the tax payment grace period;
machine translation, not official
**ハ** イ及びロに類する事由として政令で定める事由
art-32/par-1/item-9/sub-3 · https://japanlaw.org/ja/inheritance-tax-act/art-32/par-1/item-9/sub-3 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-9/sub-3
a cause specified by Cabinet Order as being similar to the causes in (a) and (b).
machine translation, not official
**十** 贈与税の課税価格計算の基礎に算入した財産のうちに第二十一条の二第四項の規定に該当するものがあつたこと。
art-32/par-1/item-10 · https://japanlaw.org/ja/inheritance-tax-act/art-32/par-1/item-10 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-10
the fact that, among the property included in the basis for calculating the taxable value for gift tax, there is property that falls under the provisions of Article 21-2, paragraph (4).
machine translation, not official
**第二項** 贈与税について申告書を提出した者に対する国税通則法第二十三条の規定の適用については、同条第一項中「五年」とあるのは、「六年」とする。
art-32/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-32/par-2 · https://japanlaw.org/l/325AC0000000073/art-32/par-2
With regard to the application of the provisions of Article 23 of the Act on General Rules for National Taxes to a person who has filed a return for gift tax, the phrase "five years" in paragraph (1) of that Article is deemed to be replaced with "six years".
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### 第三十三条（納付） — Payment
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art-33 · https://japanlaw.org/ja/inheritance-tax-act/art-33 · https://japanlaw.org/l/325AC0000000073/art-33
**第一項** 期限内申告書又は第三十一条第二項の規定による修正申告書を提出した者は、これらの申告書の提出期限までに、これらの申告書に記載した相続税額又は贈与税額に相当する相続税又は贈与税を国に納付しなければならない。
art-33/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-33/par-1 · https://japanlaw.org/l/325AC0000000073/art-33/par-1
A person who has filed a return filed by the due date, or an amended return under the provisions of Article 31, paragraph (2), must pay to the national government, by the deadline for filing those returns, inheritance tax or gift tax equivalent to the amount of inheritance tax or amount of gift tax stated in those returns.
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### 第三十三条の二（相続時精算課税に係る贈与税額の還付） — Refund of the Amount of Gift Tax Relating to Settlement Taxation at Inheritance
caption: machine translation, not official
art-33-2 · https://japanlaw.org/ja/inheritance-tax-act/art-33-2 · https://japanlaw.org/l/325AC0000000073/art-33-2
**第一項** 税務署長は、第二十一条の十五から第二十一条の十八までの規定により相続税額から控除される第二十一条の九第三項の規定の適用を受ける財産に係る贈与税の税額（第二十一条の八の規定による控除前の税額とし、延滞税、利子税、過少申告加算税、無申告加算税及び重加算税に相当する税額を除く。）に相当する金額がある場合において、当該金額を当該相続税額から控除してもなお控除しきれなかつた金額があるときは、第二十七条第三項の申告書に記載されたその控除しきれなかつた金額（第二十一条の九第三項の規定の適用を受ける財産に係る贈与税について第二十一条の八の規定の適用を受けた場合にあつては、当該金額から同条の規定により控除した金額を控除した残額）に相当する税額を還付する。
art-33-2/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-33-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-1
Where there is an amount equivalent to the amount of gift tax on property subject to the application of the provisions of Article 21-9, paragraph (3) that is deducted from the amount of inheritance tax pursuant to the provisions of Articles 21-15 through 21-18 (being the amount before the deduction under the provisions of Article 21-8, and excluding the amounts of tax equivalent to delinquent tax, interest tax, penalty tax for understatement, penalty tax for failure to file, and heavy penalty tax), and there is an amount that could not be fully deducted even after deducting that amount from that amount of inheritance tax, the district director is to refund the amount of tax equivalent to the amount that could not be fully deducted as stated in the return referred to in Article 27, paragraph (3) (where the person has received the application of the provisions of Article 21-8 with respect to the gift tax on property subject to the application of the provisions of Article 21-9, paragraph (3), the balance remaining after deducting from that amount the amount deducted pursuant to the provisions of that Article).
machine translation, not official
**第二項** 前項の規定による還付金について還付加算金を計算する場合には、その計算の基礎となる国税通則法第五十八条第一項（還付加算金）の期間は、次の各号に掲げる場合の区分に応じ当該各号に定める日の翌日からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。
art-33-2/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-33-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-2
Where interest on a refund is calculated for a refund under the provisions of the preceding paragraph, the period under Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes that forms the basis of that calculation is, according to the category of cases set out in the following items, the period from the day following the day specified in the relevant item until the day on which the decision on payment for that refund is made or the day on which the refund is applied to an outstanding amount (where there is a day before that day on which it became suitable to apply it, that day).
machine translation, not official
**一** 前項の申告書が基準日までに提出された場合 その基準日
art-33-2/par-2/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-33-2/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-2/item-1
in the case where the return referred to in the preceding paragraph is filed by the base date: that base date;
machine translation, not official
**二** 前項の申告書が基準日後に提出された場合 その提出の日
art-33-2/par-2/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-33-2/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-2/item-2
in the case where the return referred to in the preceding paragraph is filed after the base date: the day of its filing.
machine translation, not official
**第三項** 前項の「基準日」とは、第一項の申告書に係る被相続人についての相続の開始があつた日の翌日から十月を経過する日をいう。
art-33-2/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-33-2/par-3 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-3
The "base date" in the preceding paragraph means the day on which 10 months have passed from the day following the day on which the commencement of the succession occurred with respect to the decedent relating to the return referred to in paragraph (1).
machine translation, not official
**第四項** 第一項の規定は、第二十七条第三項の申告書が提出された場合に限り、適用する。
art-33-2/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-33-2/par-4 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-4
The provisions of paragraph (1) apply only where the return referred to in Article 27, paragraph (3) has been filed.
machine translation, not official
**第五項** 相続時精算課税適用者が贈与により取得した財産で第二十一条の九第三項の規定の適用を受けるものに係る相続税につき国税通則法第二十五条（決定）の規定による決定があつた場合において、その決定に係る第一項に規定する控除しきれなかつた金額があるときは、税務署長は、当該相続時精算課税適用者に対し、当該金額に相当する税額を還付する。
art-33-2/par-5 · https://japanlaw.org/ja/inheritance-tax-act/art-33-2/par-5 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-5
Where a determination under Article 25 (Determination) of the Act on General Rules for National Taxes has been made on inheritance tax relating to property acquired by gift by a person electing settlement taxation at inheritance that is subject to the application of the provisions of Article 21-9, paragraph (3), if there is an amount that could not be fully deducted as prescribed in paragraph (1) relating to that determination, the district director is to refund to that person electing settlement taxation at inheritance the amount of tax equivalent to that amount.
machine translation, not official
**第六項** 相続時精算課税適用者が贈与により取得した財産で第二十一条の九第三項の規定の適用を受けるものに係る相続税につき更正（当該相続税についての処分等（更正の請求に対する処分又は国税通則法第二十五条の規定による決定をいう。）に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含む。以下この項及び次項において「更正等」という。）があつた場合において、その更正等により第一項に規定する控除しきれなかつた金額が増加したときは、税務署長は、当該相続時精算課税適用者に対し、その増加した部分の金額に相当する税額を還付する。
art-33-2/par-6 · https://japanlaw.org/ja/inheritance-tax-act/art-33-2/par-6 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-6
Where a reassessment (including a decision or ruling on an appeal or action concerning a disposition, etc. relating to that inheritance tax (meaning a disposition on a request for reassessment or a determination under Article 25 of the Act on General Rules for National Taxes), or a judgment; referred to as a "reassessment or similar decision" in this paragraph and the following paragraph) has been made on inheritance tax relating to property acquired by gift by a person electing settlement taxation at inheritance that is subject to the application of the provisions of Article 21-9, paragraph (3), if the amount that could not be fully deducted as prescribed in paragraph (1) has increased as a result of that reassessment or similar decision, the district director is to refund to that person electing settlement taxation at inheritance the amount of tax equivalent to the amount of the increased portion.
machine translation, not official
**第七項** 前二項の規定による還付金について還付加算金を計算する場合には、その計算の基礎となる国税通則法第五十八条第一項の期間は、次の各号に掲げる還付金の区分に応じ当該各号に定める日の翌日からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。
art-33-2/par-7 · https://japanlaw.org/ja/inheritance-tax-act/art-33-2/par-7 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-7
Where interest on a refund is calculated for a refund under the provisions of the preceding two paragraphs, the period under Article 58, paragraph (1) of the Act on General Rules for National Taxes that forms the basis of that calculation is, according to the category of refunds set out in the following items, the period from the day following the day specified in the relevant item until the day on which the decision on payment for that refund is made or the day on which the refund is applied to an outstanding amount (where there is a day before that day on which it became suitable to apply it, that day).
machine translation, not official
**一** 第五項の規定による還付金 同項の決定があつた日
art-33-2/par-7/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-33-2/par-7/item-1 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-7/item-1
a refund under the provisions of paragraph (5): the day on which the determination referred to in that paragraph was made;
machine translation, not official
**二** 前項の規定による還付金 同項の更正等があつた日の翌日以後一月を経過する日（当該更正等が次に掲げるものである場合には、それぞれ次に定める日）
art-33-2/par-7/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-33-2/par-7/item-2 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-7/item-2
a refund under the provisions of the preceding paragraph: the day on which one month has passed on or after the day following the day on which the reassessment or similar decision referred to in that paragraph was made (where that reassessment or similar decision is any of the following, the day specified respectively in the following).
machine translation, not official
**イ** 更正の請求に基づく更正（当該請求に対する処分に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含む。イにおいて同じ。） 当該請求があつた日の翌日以後三月を経過する日と当該更正があつた日の翌日以後一月を経過する日とのいずれか早い日
art-33-2/par-7/item-2/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/art-33-2/par-7/item-2/sub-1 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-7/item-2/sub-1
a reassessment based on a request for reassessment (including a decision or ruling on an appeal or action concerning a disposition on that request, or a judgment; the same applies in (a)): the earlier of the day on which three months have passed on or after the day following the day on which that request was made and the day on which one month has passed on or after the day following the day on which that reassessment was made
machine translation, not official
**ロ** 国税通則法第二十五条の規定による決定に係る更正（当該決定に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含み、更正の請求に基づく更正及び相続税の課税価格の計算の基礎となつた事実のうちに含まれていた無効な行為により生じた経済的成果がその行為の無効であることに基因して失われたこと、当該事実のうちに含まれていた取り消しうべき行為が取り消されたことその他これらに準ずる政令で定める理由に基づき行われた更正を除く。） 当該決定があつた日
art-33-2/par-7/item-2/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/art-33-2/par-7/item-2/sub-2 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-7/item-2/sub-2
reassessment relating to a determination under Article 25 of the Act on General Rules for National Taxes (including a decision, ruling or judgment on an appeal or action concerning that determination, and excluding a reassessment based on a request for reassessment and a reassessment made on the ground that the economic result arising from a void act included in the facts that formed the basis for calculating the taxable value for inheritance tax has been lost because of the voidness of that act, that a voidable act included in those facts has been rescinded, or any other ground equivalent thereto specified by Cabinet Order): the date of that determination.
machine translation, not official
**第八項** 前各項に定めるもののほか、第一項、第五項又は第六項の規定による還付金（これに係る還付加算金を含む。）につき充当をする場合の方法その他これらの規定の適用に関し必要な事項は、政令で定める。
art-33-2/par-8 · https://japanlaw.org/ja/inheritance-tax-act/art-33-2/par-8 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-8
In addition to what is provided for in the preceding paragraphs, the method of appropriating a refund under the provisions of paragraph (1), (5) or (6) (including interest on a refund relating thereto) and any other matters necessary for the application of those provisions are specified by Cabinet Order.
machine translation, not official
### 第三十四条（連帯納付の義務等） — Obligation of Joint and Several Liability for Payment, etc.
caption: machine translation, not official
art-34 · https://japanlaw.org/ja/inheritance-tax-act/art-34 · https://japanlaw.org/l/325AC0000000073/art-34
**第一項** 同一の被相続人から相続又は遺贈（第二十一条の九第三項の規定の適用を受ける財産に係る贈与を含む。以下この項及び次項において同じ。）により財産を取得した全ての者は、その相続又は遺贈により取得した財産に係る相続税について、当該相続又は遺贈により受けた利益の価額に相当する金額を限度として、互いに連帯納付の責めに任ずる。ただし、次の各号に掲げる者の区分に応じ、当該各号に定める相続税については、この限りでない。
art-34/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-34/par-1 · https://japanlaw.org/l/325AC0000000073/art-34/par-1
All persons who have acquired property by inheritance or bequest (including a gift relating to property to which the provisions of Article 21-9, paragraph (3) apply; the same applies hereinafter in this paragraph and the following paragraph) from the same decedent are jointly and severally liable for payment of the inheritance tax relating to the property acquired by that inheritance or bequest, up to the amount equivalent to the value of the benefit received by that inheritance or bequest; provided, however, that this does not apply to the inheritance tax prescribed in the following items, according to the classification of persons listed in the respective items:
machine translation, not official
**一** 納税義務者の第三十三条又は国税通則法第三十五条第二項若しくは第三項（申告納税方式による国税等の納付）の規定により納付すべき相続税額に係る相続税について、第二十七条第一項の規定による申告書の提出期限（当該相続税が期限後申告書若しくは修正申告書を提出したことにより納付すべき相続税額、更正若しくは決定に係る相続税額又は同法第三十二条第五項（賦課決定）に規定する賦課決定に係る相続税額に係るものである場合には、当該期限後申告書若しくは修正申告書の提出があつた日、当該更正若しくは決定に係る同法第二十八条第一項（更正又は決定の手続）に規定する更正通知書若しくは決定通知書を発した日又は当該賦課決定に係る同法第三十二条第三項に規定する賦課決定通知書を発した日とする。）から五年を経過する日までに税務署長（同法第四十三条第三項（国税の徴収の所轄庁）の規定により国税局長が徴収の引継ぎを受けた場合には、当該国税局長。以下この条において同じ。）がこの項本文の規定により当該相続税について連帯納付の責めに任ずる者（当該納税義務者を除く。以下この条及び第五十一条の二において「連帯納付義務者」という。）に対し第六項の規定による通知を発していない場合における当該連帯納付義務者 当該納付すべき相続税額に係る相続税
art-34/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-34/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-34/par-1/item-1
with respect to the inheritance tax relating to the amount of inheritance tax that a person liable for tax is to pay pursuant to the provisions of Article 33 of this Act or Article 35, paragraph (2) or (3) (Payment of National Tax using the Self-Assessment System) of the Act on General Rules for National Taxes, a person jointly liable for payment (meaning a person who is to be jointly and severally liable for payment of that inheritance tax pursuant to the main clause of this paragraph, excluding that person liable for tax; hereinafter referred to in this Article and Article 51-2 as a "person jointly liable for payment") in the case where, by the day on which five years elapse from the deadline for filing a return under the provisions of Article 27, paragraph (1) (where that inheritance tax relates to an amount of inheritance tax to be paid by reason of the filing of a return filed after the deadline or an amended return, an amount of inheritance tax relating to a reassessment or determination, or an amount of inheritance tax relating to an assessment and determination prescribed in Article 32, paragraph (5) (Assessment and Determination) of that Act, the day on which that return filed after the deadline or amended return was filed, the day on which the written notice of reassessment or written notice of determination prescribed in Article 28, paragraph (1) (Procedures for Reassessment or Determination) of that Act relating to that reassessment or determination was issued, or the day on which the written notice of assessment and determination prescribed in Article 32, paragraph (3) of that Act relating to that assessment and determination was issued), the district director (the regional commissioner, where the regional commissioner has taken over the collection pursuant to the provisions of Article 43, paragraph (3) (Competent Agency for Collection of National Taxes) of that Act; the same applies hereinafter in this Article) has not issued the notice under the provisions of paragraph (6) to that person jointly liable for payment: the inheritance tax relating to the amount of inheritance tax to be paid;
machine translation, not official
**二** 納税義務者が第三十八条第一項（第四十四条第二項において準用する場合を含む。）又は第四十七条第一項の規定による延納の許可を受けた場合における当該納税義務者に係る連帯納付義務者 当該延納の許可を受けた相続税額に係る相続税
art-34/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-34/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-34/par-1/item-2
with respect to a person jointly liable for payment relating to a person liable for tax, in the case where that person liable for tax has received permission to defer payment under the provisions of Article 38, paragraph (1) (including as applied mutatis mutandis pursuant to Article 44, paragraph (2)) or Article 47, paragraph (1): the inheritance tax relating to the amount of inheritance tax for which that permission to defer payment was received;
machine translation, not official
**三** 納税義務者の相続税について納税の猶予がされた場合として政令で定める場合における当該納税義務者に係る連帯納付義務者 その納税の猶予がされた相続税額に係る相続税
art-34/par-1/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-34/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-34/par-1/item-3
with respect to a person jointly liable for payment relating to a person liable for tax, in the case specified by Cabinet Order as a case where payment of the inheritance tax of that person liable for tax has been deferred: the inheritance tax relating to the amount of inheritance tax for which payment was deferred.
machine translation, not official
**第二項** 同一の被相続人から相続又は遺贈により財産を取得した全ての者は、当該被相続人に係る相続税又は贈与税について、その相続又は遺贈により受けた利益の価額に相当する金額を限度として、互いに連帯納付の責めに任ずる。
art-34/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-34/par-2 · https://japanlaw.org/l/325AC0000000073/art-34/par-2
All persons who have acquired property by inheritance or bequest from the same decedent are jointly and severally liable for payment of the inheritance tax or gift tax relating to that decedent, up to the amount equivalent to the value of the benefit received by that inheritance or bequest.
machine translation, not official
**第三項** 相続税又は贈与税の課税価格計算の基礎となつた財産につき贈与、遺贈若しくは寄附行為による移転があつた場合においては、当該贈与若しくは遺贈により財産を取得した者又は当該寄附行為により設立された法人は、当該贈与、遺贈若しくは寄附行為をした者の当該財産を課税価格計算の基礎に算入した相続税額に当該財産の価額が当該相続税の課税価格に算入された財産の価額のうちに占める割合を乗じて算出した金額に相当する相続税又は当該財産を課税価格計算の基礎に算入した年分の贈与税額に当該財産の価額が当該贈与税の課税価格に算入された財産の価額のうちに占める割合を乗じて算出した金額に相当する贈与税について、その受けた利益の価額に相当する金額を限度として、連帯納付の責めに任ずる。
art-34/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-34/par-3 · https://japanlaw.org/l/325AC0000000073/art-34/par-3
In the case where property that formed the basis for calculating the taxable value for inheritance tax or the taxable value for gift tax has been transferred by gift, bequest or deed of endowment, the person who has acquired the property by that gift or bequest, or the juridical person established by that deed of endowment, is jointly and severally liable for payment, up to the amount equivalent to the value of the benefit received, of the inheritance tax equivalent to the amount calculated by multiplying the amount of inheritance tax of the person who made that gift, bequest or deed of endowment, in which that property was included in the basis for calculating the taxable value, by the proportion that the value of that property accounts for in the value of the property included in the taxable value for that inheritance tax, or of the gift tax equivalent to the amount calculated by multiplying the amount of gift tax for the year in which that property was included in the basis for calculating the taxable value by the proportion that the value of that property accounts for in the value of the property included in the taxable value for that gift tax.
machine translation, not official
**第四項** 財産を贈与した者は、当該贈与により財産を取得した者の当該財産を取得した年分の贈与税額に当該財産の価額が当該贈与税の課税価格に算入された財産の価額のうちに占める割合を乗じて算出した金額として政令で定める金額に相当する贈与税について、当該財産の価額に相当する金額を限度として、連帯納付の責めに任ずる。
art-34/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-34/par-4 · https://japanlaw.org/l/325AC0000000073/art-34/par-4
A person who has made a gift of property is jointly and severally liable for payment, up to the amount equivalent to the value of that property, of the gift tax equivalent to the amount specified by Cabinet Order as the amount calculated by multiplying the amount of gift tax, for the year in which the person who acquired the property by that gift acquired that property, by the proportion that the value of that property accounts for in the value of the property included in the taxable value for gift tax.
machine translation, not official
**第五項** 税務署長は、納税義務者の相続税につき当該納税義務者に対し国税通則法第三十七条（督促）の規定による督促をした場合において当該相続税が当該督促に係る督促状を発した日から一月を経過する日までに完納されないときは、同条の規定にかかわらず、当該相続税に係る連帯納付義務者に対し、当該相続税が完納されていない旨その他の財務省令で定める事項を通知するものとする。
art-34/par-5 · https://japanlaw.org/ja/inheritance-tax-act/art-34/par-5 · https://japanlaw.org/l/325AC0000000073/art-34/par-5
In the case where the district director has issued a demand under the provisions of Article 37 (Demand) of the Act on General Rules for National Taxes to a person liable for tax with respect to the inheritance tax of that person liable for tax, and that inheritance tax has not been paid in full by the day on which one month elapses from the day on which the written demand relating to that demand was issued, the district director is to notify the person jointly liable for payment relating to that inheritance tax, notwithstanding the provisions of that Article, that the inheritance tax has not been paid in full and of any other matters specified by Ministry of Finance Order.
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**第六項** 税務署長は、前項の規定による通知をした場合において第一項本文の規定により相続税を連帯納付義務者から徴収しようとするときは、当該連帯納付義務者に対し、納付すべき金額、納付場所その他必要な事項を記載した納付通知書による通知をしなければならない。
art-34/par-6 · https://japanlaw.org/ja/inheritance-tax-act/art-34/par-6 · https://japanlaw.org/l/325AC0000000073/art-34/par-6
In the case where the district director has given the notice under the provisions of the preceding paragraph and intends to collect inheritance tax from a person jointly liable for payment pursuant to the provisions of the main clause of paragraph (1), the district director must give that person jointly liable for payment notice by means of a written payment notice stating the amount to be paid, the place of payment and any other necessary matters.
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**第七項** 税務署長は、前項の規定による通知を発した日の翌日から二月を経過する日までに当該通知に係る相続税が完納されない場合には、当該通知を受けた連帯納付義務者に対し、国税通則法第三十七条の規定による督促をしなければならない。
art-34/par-7 · https://japanlaw.org/ja/inheritance-tax-act/art-34/par-7 · https://japanlaw.org/l/325AC0000000073/art-34/par-7
If the inheritance tax relating to the notice under the provisions of the preceding paragraph has not been paid in full by the day on which two months elapse from the day following the day on which the notice was issued, the district director must issue a demand under the provisions of Article 37 of the Act on General Rules for National Taxes to the person jointly liable for payment who received the notice.
machine translation, not official
**第八項** 税務署長は、前三項の規定にかかわらず、連帯納付義務者に国税通則法第三十八条第一項各号（繰上請求）のいずれかに該当する事実があり、かつ、相続税の徴収に支障があると認められる場合には、当該連帯納付義務者に対し、同法第三十七条の規定による督促をしなければならない。
art-34/par-8 · https://japanlaw.org/ja/inheritance-tax-act/art-34/par-8 · https://japanlaw.org/l/325AC0000000073/art-34/par-8
Notwithstanding the provisions of the preceding three paragraphs, if there is a fact that a person jointly liable for payment falls under any of the items of Article 38, paragraph (1) (Advance Demand) of the Act on General Rules for National Taxes and it is found that there is an impediment to the collection of the inheritance tax, the district director must issue a demand under the provisions of Article 37 of that Act to that person jointly liable for payment.
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## 第五章 更正及び決定 — Chapter V Reassessment and Determination
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ch-5 · https://japanlaw.org/ja/inheritance-tax-act/ch-5 · https://japanlaw.org/l/325AC0000000073/ch-5
### 第三十五条（更正及び決定の特則） — Special Provisions on Reassessment and Determination
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art-35 · https://japanlaw.org/ja/inheritance-tax-act/art-35 · https://japanlaw.org/l/325AC0000000073/art-35
**第一項** 税務署長は、第三十一条第二項の規定に該当する者が同項の規定による修正申告書を提出しなかつた場合においては、その課税価格又は相続税額を更正する。
art-35/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-35/par-1 · https://japanlaw.org/l/325AC0000000073/art-35/par-1
In the case where a person who falls under the provisions of Article 31, paragraph (2) has not filed an amended return under the provisions of that paragraph, the district director is to make a reassessment of that person's taxable value or amount of inheritance tax.
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**第二項** 税務署長は、次の各号のいずれかに該当する場合においては、申告書の提出期限前においても、その課税価格又は相続税額若しくは贈与税額の更正又は決定をすることができる。
art-35/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-35/par-2 · https://japanlaw.org/l/325AC0000000073/art-35/par-2
In the case where any of the following items applies, the district director may make a reassessment or determination of the taxable value, the amount of inheritance tax, or the amount of gift tax, even before the deadline for filing a return:
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**一** 第二十七条第一項又は第二項に規定する事由に該当する場合において、同条第一項に規定する者の被相続人が死亡した日の翌日から十月を経過したとき。
art-35/par-2/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-35/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-35/par-2/item-1
in the case where any of the grounds prescribed in Article 27, paragraph (1) or (2) applies, when 10 months have elapsed from the day following the day on which the decedent of the person prescribed in paragraph (1) of that Article died;
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**二** 第二十八条第二項第一号に掲げる場合において、同号に規定する者が死亡した日の翌日から十月を経過したとき。
art-35/par-2/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-35/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-35/par-2/item-2
in the case listed in Article 28, paragraph (2), item (i), when 10 months have elapsed from the day following the day on which the person prescribed in that item died;
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**三** 第二十八条第二項第二号に掲げる場合において、同号に規定する者が死亡した日の翌日から十月を経過したとき。
art-35/par-2/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-35/par-2/item-3 · https://japanlaw.org/l/325AC0000000073/art-35/par-2/item-3
in the case listed in Article 28, paragraph (2), item (ii), when 10 months have elapsed from the day following the day on which the person prescribed in that item died;
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**四** 第二十八条第二項第三号に掲げる場合において、同号に規定する申告書の提出期限を経過したとき。
art-35/par-2/item-4 · https://japanlaw.org/ja/inheritance-tax-act/art-35/par-2/item-4 · https://japanlaw.org/l/325AC0000000073/art-35/par-2/item-4
in the case listed in Article 28, paragraph (2), item (iii), when the deadline for filing the return prescribed in that item has passed;
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**五** 第二十九条第一項若しくは同条第二項において準用する第二十七条第二項又は第三十一条第二項に規定する事由に該当する場合において、第四条第一項又は第二項に規定する事由が生じた日の翌日から十月を経過したとき。
art-35/par-2/item-5 · https://japanlaw.org/ja/inheritance-tax-act/art-35/par-2/item-5 · https://japanlaw.org/l/325AC0000000073/art-35/par-2/item-5
in the case where any of the grounds prescribed in Article 29, paragraph (1), Article 27, paragraph (2) as applied mutatis mutandis pursuant to paragraph (2) of that Article, or Article 31, paragraph (2) applies, when 10 months have elapsed from the day following the day on which any of the grounds prescribed in Article 4, paragraph (1) or (2) arose.
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**第三項** 税務署長は、第三十二条第一項第一号から第六号までの規定による更正の請求に基づき更正をした場合において、当該請求をした者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（当該被相続人から第二十一条の九第三項の規定の適用を受ける財産を贈与により取得した者を含む。以下この項において同じ。）につき次に掲げる事由があるときは、当該事由に基づき、その者に係る課税価格又は相続税額の更正又は決定をする。ただし、当該請求があつた日から一年を経過した日と国税通則法第七十条（国税の更正、決定等の期間制限）の規定により更正又は決定をすることができないこととなる日とのいずれか遅い日以後においては、この限りでない。
art-35/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-35/par-3 · https://japanlaw.org/l/325AC0000000073/art-35/par-3
In the case where the district director has made a reassessment based on a request for reassessment under the provisions of Article 32, paragraph (1), items (i) through (vi), if any of the following grounds exists with respect to another person who has acquired property by inheritance or bequest from the decedent of the person who made the request (including a person who has acquired, by gift from that decedent, property to which the provisions of Article 21-9, paragraph (3) apply; the same applies hereinafter in this paragraph), the district director is to reassess or determine the taxable value or amount of inheritance tax of that person based on that ground; provided, however, that this does not apply on or after the later of the day on which one year has elapsed from the day of that request and the day on which reassessment or determination can no longer be made pursuant to the provisions of Article 70 (Time Limit for Reassessment and Determination, etc. of National Tax) of the Act on General Rules for National Taxes:
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**一** 当該他の者が第二十七条若しくは第二十九条の規定による申告書（これらの申告書に係る期限後申告書及び修正申告書を含む。）を提出し、又は相続税について決定を受けた者である場合において、当該申告又は決定に係る課税価格又は相続税額（当該申告又は決定があつた後修正申告書の提出又は更正があつた場合には、当該修正申告又は更正に係る課税価格又は相続税額）が当該請求に基づく更正の基因となつた事実を基礎として計算した場合におけるその者に係る課税価格又は相続税額と異なることとなること。
art-35/par-3/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-35/par-3/item-1 · https://japanlaw.org/l/325AC0000000073/art-35/par-3/item-1
in the case where that other person is a person who has filed a return under the provisions of Article 27 or Article 29 (including a return filed after the deadline and an amended return relating to those returns) or has received a determination concerning inheritance tax, the taxable value or amount of inheritance tax relating to that return or determination (where an amended return was filed or a reassessment was made after that return or determination, the taxable value or amount of inheritance tax relating to that amended return or reassessment) comes to differ from the taxable value or amount of inheritance tax of that person calculated on the basis of the facts that gave rise to the reassessment based on that request;
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**二** 当該他の者が前号に規定する者以外の者である場合において、その者につき同号に規定する事実を基礎としてその課税価格及び相続税額を計算することにより、その者が新たに相続税を納付すべきこととなること。
art-35/par-3/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-35/par-3/item-2 · https://japanlaw.org/l/325AC0000000073/art-35/par-3/item-2
in the case where that other person is a person other than the person prescribed in the preceding item, that person comes to be required to pay inheritance tax anew as a result of calculating the taxable value and amount of inheritance tax of that person on the basis of the facts prescribed in that item.
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**第四項** 税務署長は、次に掲げる事由により第一号若しくは第三号の申告書を提出した者若しくは第二号の決定若しくは第四号若しくは第五号の更正を受けた者又はこれらの者の被相続人から相続若しくは遺贈により財産を取得した他の者（当該被相続人から第二十一条の九第三項の規定の適用を受ける財産を贈与により取得した者を含む。）の相続税の課税価格又は相続税額が過大又は過少となつた場合（前項の規定の適用がある場合を除く。）には、これらの者に係る相続税の課税価格又は相続税額の更正又は決定をする。ただし、次に掲げる事由が生じた日から一年を経過した日と国税通則法第七十条の規定により更正又は決定をすることができないこととなる日とのいずれか遅い日以後においては、この限りでない。
art-35/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-35/par-4 · https://japanlaw.org/l/325AC0000000073/art-35/par-4
In the case where, owing to the grounds listed below, the taxable value for inheritance tax or the amount of inheritance tax of a person who has filed a return referred to in item (i) or (iii), a person who has received a determination referred to in item (ii) or a reassessment referred to in item (iv) or (v), or another person who has acquired property by inheritance or bequest from the decedent of any of those persons (including a person who has acquired, by gift from that decedent, property to which the provisions of Article 21-9, paragraph (3) apply) has become excessive or deficient (excluding the case where the provisions of the preceding paragraph apply), the district director is to reassess or determine the taxable value for inheritance tax or the amount of inheritance tax of those persons; provided, however, that this does not apply on or after the later of the day on which one year has elapsed from the day on which the grounds listed below arose and the day on which reassessment or determination can no longer be made pursuant to the provisions of Article 70 of the Act on General Rules for National Taxes:
machine translation, not official
**一** 所得税法第百五十一条の五第一項から第三項まで（遺産分割等があつた場合の期限後申告等の特例）（これらの規定を同法第百六十六条（申告、納付及び還付）において準用する場合を含む。）の規定による申告書の提出があつたこと。
art-35/par-4/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-35/par-4/item-1 · https://japanlaw.org/l/325AC0000000073/art-35/par-4/item-1
the filing of a return pursuant to the provisions of Article 151-5, paragraphs (1) through (3) (Special Provisions on Returns Filed after the Deadline and Similar Matters upon Division of the Estate or Similar Event) of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 (Filing of Returns, Payment of Taxes, and Issuance of Refunds) of that Act);
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**二** 所得税法第百五十一条の五第四項の規定による決定があつたこと。
art-35/par-4/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-35/par-4/item-2 · https://japanlaw.org/l/325AC0000000073/art-35/par-4/item-2
the making of a determination pursuant to the provisions of Article 151-5, paragraph (4) of the Income Tax Act;
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**三** 所得税法第百五十一条の六第一項（遺産分割等があつた場合の修正申告の特例）（同法第百六十六条において準用する場合を含む。）の規定による修正申告書の提出があつたこと。
art-35/par-4/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-35/par-4/item-3 · https://japanlaw.org/l/325AC0000000073/art-35/par-4/item-3
the filing of an amended return pursuant to the provisions of Article 151-6, paragraph (1) (Special Provisions on Amended Returns upon Division of the Estate or Similar Event) of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act);
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**四** 所得税法第百五十一条の六第二項の規定による更正があつたこと。
art-35/par-4/item-4 · https://japanlaw.org/ja/inheritance-tax-act/art-35/par-4/item-4 · https://japanlaw.org/l/325AC0000000073/art-35/par-4/item-4
a reassessment has been made pursuant to the provisions of Article 151-6, paragraph (2) of the Income Tax Act;
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**五** 所得税法第百五十三条の五（遺産分割等があつた場合の更正の請求の特例）（同法第百六十七条（更正の請求の特例）において準用する場合を含む。）の規定による更正の請求に基づく更正があつたこと。
art-35/par-4/item-5 · https://japanlaw.org/ja/inheritance-tax-act/art-35/par-4/item-5 · https://japanlaw.org/l/325AC0000000073/art-35/par-4/item-5
a reassessment has been made based on a request for reassessment under the provisions of Article 153-5 (Special Provisions on Requests for Reassessment upon Division of the Estate or Similar Event) of the Income Tax Act (including the case where it applies mutatis mutandis pursuant to Article 167 (Special Provisions on Requests for Reassessment) of that Act).
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**第五項** 税務署長は、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新たに第二十八条第一項に規定する申告書を提出すべき要件に該当することとなつた場合又は既に確定した贈与税額に不足を生じた場合には、その者に係る贈与税の課税価格又は贈与税額の更正又は決定をする。ただし、これらの事由が生じた日から一年を経過した日と第三十七条の規定により更正又は決定をすることができないこととなる日とのいずれか遅い日以後においては、この限りでない。
art-35/par-5 · https://japanlaw.org/ja/inheritance-tax-act/art-35/par-5 · https://japanlaw.org/l/325AC0000000073/art-35/par-5
The district director makes a reassessment or determination of the taxable value for gift tax or the amount of gift tax of a person who has been subject to the application of Article 21-2, paragraph (4), in the case where, because the person has come not to acquire property by inheritance or bequest owing to the occurrence of a cause prescribed in Article 32, paragraph (1), items (i) through (vi), the person has newly come to fall under the requirements for filing a return prescribed in Article 28, paragraph (1), or in the case where a shortfall has arisen in the amount of gift tax already finalized. However, this does not apply on or after the later of the day on which one year has passed from the day on which those causes arose and the day on which it becomes impossible to make a reassessment or determination under the provisions of Article 37.
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### 第三十六条（相続税についての更正、決定等の期間制限の特則） — Special Provisions on Time Limits for Reassessment, Determination, etc. of Inheritance Tax
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art-36 · https://japanlaw.org/ja/inheritance-tax-act/art-36 · https://japanlaw.org/l/325AC0000000073/art-36
**第一項** 国税通則法第七十条第一項（国税の更正、決定等の期間制限）の規定により更正をすることができないこととなる日前六月以内に相続税について同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がされた場合において、当該請求に係る更正に伴い当該請求をした者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（当該被相続人から第二十一条の九第三項の規定の適用を受ける財産を贈与により取得した者を含む。以下この条において同じ。）に係る相続税の課税価格又は相続税額に異動を生ずるとき（当該請求が当該他の者について同法第七十条第一項の規定により同法第五十八条第一項第一号イ（還付加算金）に規定する更正決定等をすることができないこととなる日前六月以内にされた場合に限る。）は、当該相続税に係る更正若しくは決定又は当該更正若しくは決定若しくは期限後申告書若しくは修正申告書の提出に伴い当該相続税に係る同法第六十九条（加算税の税目）に規定する加算税についてする賦課決定（同法第三十二条第五項（賦課決定）に規定する賦課決定をいう。）は、同法第七十条第一項の規定にかかわらず、当該請求があつた日から六月を経過する日まで、することができる。この場合において、同法第七十一条第一項（国税の更正、決定等の期間制限の特例）及び第七十二条（国税の徴収権の消滅時効）の規定の適用については、同項中「日が前条」とあるのは「日が前条及び相続税法第三十六条（相続税についての更正、決定等の期間制限の特則）」と、「同条」とあるのは「前条及び同法第三十六条」と、同条第一項中「あつた日」とあるのは「あつた日とし、相続税法第三十六条（相続税についての更正、決定等の期間制限の特則）の規定による更正決定等又は同条の期限後申告書若しくは修正申告書の提出により納付すべき相続税については、当該更正決定等又は当該提出があつた日」とする。
art-36/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-36/par-1 · https://japanlaw.org/l/325AC0000000073/art-36/par-1
In the case where, within six months before the day on which it becomes impossible to make a reassessment pursuant to the provisions of Article 70, paragraph (1) (Time Limit for Reassessment and Determination, etc. of National Tax) of the Act on General Rules for National Taxes, a request for reassessment has been made with respect to inheritance tax under the provisions of Article 23, paragraph (1) (Request for Reassessment) of that Act, and a change arises, in consequence of the reassessment relating to that request, in the taxable value for inheritance tax or the amount of inheritance tax of another person who has acquired property by inheritance or bequest from the decedent of the person who made that request (including a person who has acquired from that decedent by gift property subject to the application of Article 21-9, paragraph (3); the same applies hereinafter in this Article) (limited to the case where that request was made within six months before the day on which it becomes impossible, with respect to that other person and pursuant to the provisions of Article 70, paragraph (1) of that Act, to make the reassessment or determination, etc. prescribed in Article 58, paragraph (1), item (i), (a) (Interest on Refund) of that Act), a reassessment or determination relating to that inheritance tax, or an assessment and determination (meaning the assessment and determination prescribed in Article 32, paragraph (5) (Assessment and Determination) of that Act) made on the penalty tax prescribed in Article 69 (Tax Items for Penalty Tax) of that Act relating to that inheritance tax in conjunction with that reassessment or determination or the filing of a return filed after the deadline or an amended return, may be made until the day on which six months have passed from the day on which that request was made, notwithstanding the provisions of Article 70, paragraph (1) of that Act. In this case, with regard to the application of the provisions of Article 71, paragraph (1) (Special Provisions on Time Limits for Determination and Reassessment of National Tax) and Article 72 (Extinctive Prescription of the Right to Collection of National Tax) of that Act, the phrase "pursuant to the provisions of the preceding Article" in Article 71, paragraph (1) is deemed to be replaced with "pursuant to the provisions of the preceding Article and Article 36 of the Inheritance Tax Act (Special Provisions on Time Limits for Reassessment, Determination, etc. of Inheritance Tax)", the phrase "Notwithstanding the provisions of the preceding Article" with "Notwithstanding the provisions of the preceding Article and Article 36 of that Act", and the phrase "item (iv) of that paragraph was made" in Article 72, paragraph (1) with "item (iv) of that paragraph was made, and, in the case of inheritance tax to be paid by a reassessment or determination, etc. under the provisions of Article 36 of the Inheritance Tax Act (Special Provisions on Time Limits for Reassessment, Determination, etc. of Inheritance Tax) or the filing of a return filed after the deadline or an amended return under that Article, from the day on which that reassessment or determination, etc. or that filing was made".
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### 第三十七条（贈与税についての更正、決定等の期間制限の特則） — Special Provisions on Time Limits for Reassessment, Determination, etc. of Gift Tax
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art-37 · https://japanlaw.org/ja/inheritance-tax-act/art-37 · https://japanlaw.org/l/325AC0000000073/art-37
**第一項** 税務署長は、贈与税について、国税通則法第七十条（国税の更正、決定等の期間制限）の規定にかかわらず、次の各号に掲げる更正若しくは決定（以下この項及び第四項において「更正決定」という。）又は賦課決定（同法第三十二条第五項（賦課決定）に規定する賦課決定をいう。以下この条において同じ。）を当該各号に定める期限又は日から六年を経過する日まで、することができる。この場合において、同法第七十一条第一項（国税の更正、決定等の期間制限の特例）の規定の適用については、同項中「日が前条」とあるのは「日が前条及び相続税法第三十七条第一項から第四項まで（贈与税についての更正、決定等の期間制限の特則）」と、「同条」とあるのは「前条及び同法第三十七条第一項から第四項まで」とする。
art-37/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-37/par-1 · https://japanlaw.org/l/325AC0000000073/art-37/par-1
With respect to gift tax, notwithstanding the provisions of Article 70 (Time Limit for Reassessment and Determination, etc. of National Tax) of the Act on General Rules for National Taxes, the district director may make a reassessment or determination listed in the following items (hereinafter in this paragraph and paragraph (4) referred to as a "reassessment or determination") or an assessment and determination (meaning the assessment and determination prescribed in Article 32, paragraph (5) (Assessment and Determination) of that Act; the same applies hereinafter in this Article) until the day on which six years have passed from the deadline or day specified in each of those items. In this case, with regard to the application of the provisions of Article 71, paragraph (1) (Special Provisions on Time Limits for Determination and Reassessment of National Tax) of that Act, the phrase "pursuant to the provisions of the preceding Article" in that paragraph is deemed to be replaced with "pursuant to the provisions of the preceding Article and Article 37, paragraphs (1) through (4) of the Inheritance Tax Act (Special Provisions on Time Limits for Reassessment, Determination, etc. of Gift Tax)", and the phrase "Notwithstanding the provisions of the preceding Article" with "Notwithstanding the provisions of the preceding Article and Article 37, paragraphs (1) through (4) of that Act".
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**一** 贈与税についての更正決定 その更正決定に係る贈与税の第二十八条第一項又は第二項の規定による申告書の提出期限
art-37/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-37/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-37/par-1/item-1
a reassessment or determination of gift tax: the deadline for filing a return under the provisions of Article 28, paragraph (1) or (2) for the gift tax relating to that reassessment or determination;
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**二** 前号に掲げる更正決定に伴い国税通則法第十九条第一項（修正申告）に規定する課税標準等又は税額等に異動を生ずべき贈与税に係る更正決定 その更正決定に係る贈与税の第二十八条第一項又は第二項の規定による申告書の提出期限
art-37/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-37/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-37/par-1/item-2
a reassessment or determination of gift tax in which a change is to arise in the tax base, etc. or the amount of tax, etc. prescribed in Article 19, paragraph (1) (Amended Return) of the Act on General Rules for National Taxes in consequence of the reassessment or determination listed in the preceding item: the deadline for filing a return under the provisions of Article 28, paragraph (1) or (2) for the gift tax relating to that reassessment or determination;
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**三** 前二号に掲げる更正決定若しくは期限後申告書若しくは修正申告書の提出又はこれらの更正決定若しくは提出に伴い異動を生ずべき贈与税に係る更正決定若しくは期限後申告書若しくは修正申告書の提出に伴いこれらの贈与税に係る国税通則法第六十九条（加算税の税目）に規定する加算税（次項及び第四項において「加算税」という。）についてする賦課決定 その納税義務の成立の日
art-37/par-1/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-37/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-37/par-1/item-3
an assessment and determination made, in conjunction with a reassessment or determination listed in the preceding two items or the filing of a return filed after the deadline or an amended return, or in conjunction with a reassessment or determination, or the filing of a return filed after the deadline or an amended return, relating to gift tax in which a change is to arise in consequence of those reassessments or determinations or that filing, on the penalty tax prescribed in Article 69 (Tax Items for Penalty Tax) of the Act on General Rules for National Taxes (referred to as "penalty tax" in the following paragraph and paragraph (4)) relating to that gift tax: the day on which the tax liability was established.
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**第二項** 前項の規定により更正をすることができないこととなる日前六月以内にされた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係る更正又は当該更正に伴い贈与税に係る加算税についてする賦課決定は、前項の規定にかかわらず、当該更正の請求があつた日から六月を経過する日まで、することができる。この場合において、同法第七十二条第一項（国税の徴収権の消滅時効）の規定の適用については、同項中「第七十条第三項（国税の更正、決定等の期間制限）」とあるのは「相続税法第三十七条第二項（贈与税についての更正、決定等の期間制限の特則）」と、「、第七十条第三項」とあるのは「、同法第三十七条第二項」とする。
art-37/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-37/par-2 · https://japanlaw.org/l/325AC0000000073/art-37/par-2
A reassessment relating to a request for reassessment made under the provisions of Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes within six months before the day on which it becomes impossible to make a reassessment pursuant to the provisions of the preceding paragraph, or an assessment and determination made on penalty tax relating to gift tax in conjunction with that reassessment, may be made until the day on which six months have passed from the day on which that request for reassessment was made, notwithstanding the provisions of the preceding paragraph. In this case, with regard to the application of the provisions of Article 72, paragraph (1) (Extinctive Prescription of the Right to Collection of National Tax) of that Act, the phrase "Article 70, paragraph (3) (Time Limit for Reassessment and Determination, etc. of National Tax)" in that paragraph is deemed to be replaced with "Article 37, paragraph (2) of the Inheritance Tax Act (Special Provisions on Time Limits for Reassessment, Determination, etc. of Gift Tax)", and the phrase "prescribed in Article 70, paragraph (3)" with "prescribed in Article 37, paragraph (2) of that Act".
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**第三項** 第一項の規定により賦課決定をすることができないこととなる日前三月以内にされた国税通則法第二条第六号（定義）に規定する納税申告書の提出に伴い贈与税に係る無申告加算税（同法第六十六条第八項（無申告加算税）の規定の適用があるものに限る。）についてする賦課決定は、第一項の規定にかかわらず、当該納税申告書の提出があつた日から三月を経過する日まで、することができる。この場合において、同法第七十二条第一項の規定の適用については、同項中「同条第四項」とあり、及び「第七十条第四項」とあるのは、「相続税法第三十七条第三項（贈与税についての更正、決定等の期間制限の特則）」とする。
art-37/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-37/par-3 · https://japanlaw.org/l/325AC0000000073/art-37/par-3
An assessment and determination made, in conjunction with the filing of a tax return prescribed in Article 2, item (vi) (Definitions) of the Act on General Rules for National Taxes made within three months before the day on which it becomes impossible to make an assessment and determination pursuant to the provisions of paragraph (1), on penalty tax for failure to file relating to gift tax (limited to that to which Article 66, paragraph (8) (Penalty Tax for Failure to File) of that Act applies) may be made until the day on which three months have passed from the day on which that tax return was filed, notwithstanding the provisions of paragraph (1). In this case, with regard to the application of the provisions of Article 72, paragraph (1) of that Act, the phrases "paragraph (4) of that Article" and "Article 70, paragraph (4)" in that paragraph are deemed to be replaced with "Article 37, paragraph (3) of the Inheritance Tax Act (Special Provisions on Time Limits for Reassessment, Determination, etc. of Gift Tax)".
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**第四項** 偽りその他不正の行為によりその全部若しくは一部の税額を免れ、若しくはその全部若しくは一部の税額の還付を受けた贈与税（その贈与税に係る加算税を含む。）についての更正決定若しくは賦課決定又は偽りその他不正の行為により国税通則法第二条第九号に規定する課税期間において生じた同条第六号ハに規定する純損失等の金額が過大にあるものとする同号に規定する納税申告書を提出していた場合における当該納税申告書に記載された当該純損失等の金額（当該金額に関し更正があつた場合には、当該更正後の金額）についての更正は、前三項の規定にかかわらず、次の各号に掲げる更正決定又は賦課決定の区分に応じ、当該各号に定める期限又は日から七年を経過する日まで、することができる。
art-37/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-37/par-4 · https://japanlaw.org/l/325AC0000000073/art-37/par-4
A reassessment or determination, or an assessment and determination, on gift tax (including penalty tax relating to that gift tax) the whole or part of the amount of which has been evaded, or the whole or part of the amount of which has been refunded, by deception or other wrongful acts, and a reassessment of the amount of net loss, etc. prescribed in Article 2, item (vi), (c) of the Act on General Rules for National Taxes that arose in the taxable period prescribed in item (ix) of that Article and is stated in a tax return prescribed in item (vi) of that Article (where there was a reassessment regarding that amount, the amount after that reassessment), in the case where that tax return was filed on the basis that the amount of net loss, etc. was overstated by deception or other wrongful acts, may be made, notwithstanding the provisions of the preceding three paragraphs, until the day on which seven years have passed from the deadline or day specified in each of the following items according to the category of reassessment or determination or assessment and determination listed in the following items:
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**一** 贈与税に係る更正決定 その更正決定に係る贈与税の第二十八条第一項又は第二項の規定による申告書の提出期限
art-37/par-4/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-37/par-4/item-1 · https://japanlaw.org/l/325AC0000000073/art-37/par-4/item-1
a reassessment or determination relating to gift tax: the deadline for filing a return under the provisions of Article 28, paragraph (1) or (2) for the gift tax relating to that reassessment or determination;
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**二** 贈与税に係る加算税についてする賦課決定 その納税義務の成立の日
art-37/par-4/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-37/par-4/item-2 · https://japanlaw.org/l/325AC0000000073/art-37/par-4/item-2
an assessment and determination made on penalty tax relating to gift tax: the day on which the tax liability was established.
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**第五項** 第一項の場合において、贈与税に係る国税通則法第七十二条第一項に規定する国税の徴収権の時効は、同法第七十三条第三項（時効の完成猶予及び更新）の規定の適用がある場合を除き、当該贈与税の第二十八条第一項又は第二項の規定による申告書の提出期限から一年間は、進行しない。
art-37/par-5 · https://japanlaw.org/ja/inheritance-tax-act/art-37/par-5 · https://japanlaw.org/l/325AC0000000073/art-37/par-5
In the case referred to in paragraph (1), the prescription of the national tax collection right prescribed in Article 72, paragraph (1) of the Act on General Rules for National Taxes relating to gift tax does not run for one year from the deadline for filing a return under the provisions of Article 28, paragraph (1) or (2) for that gift tax, except in the case where Article 73, paragraph (3) (Suspension of Completion and Renewal of Prescription) of that Act applies.
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**第六項** 前項の場合においては、国税通則法第七十三条第三項ただし書の規定を準用する。この場合において、同項ただし書中「二年」とあるのは、「一年」と読み替えるものとする。
art-37/par-6 · https://japanlaw.org/ja/inheritance-tax-act/art-37/par-6 · https://japanlaw.org/l/325AC0000000073/art-37/par-6
In the case referred to in the preceding paragraph, the provisions of the proviso to Article 73, paragraph (3) of the Act on General Rules for National Taxes apply mutatis mutandis. In this case, the phrase "within two years" in the proviso to that paragraph is deemed to be replaced with "within one year".
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## 第六章 延納及び物納 — Chapter VI Deferment of Payment and Payment in Kind
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ch-6 · https://japanlaw.org/ja/inheritance-tax-act/ch-6 · https://japanlaw.org/l/325AC0000000073/ch-6
### 第三十八条（延納の要件） — Requirements for Deferment of Payment
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art-38 · https://japanlaw.org/ja/inheritance-tax-act/art-38 · https://japanlaw.org/l/325AC0000000073/art-38
**第一項** 税務署長は、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）の規定により納付すべき相続税額が十万円を超え、かつ、納税義務者について納期限までに、又は納付すべき日に金銭で納付することを困難とする事由がある場合においては、納税義務者の申請により、その納付を困難とする金額として政令で定める額を限度として、五年以内（相続又は遺贈により取得した財産で当該相続税額の計算の基礎となつたものの価額の合計額（以下「課税相続財産の価額」という。）のうちに不動産、立木その他政令で定める財産の価額の合計額（以下「不動産等の価額」という。）が占める割合が十分の五以上であるときは、不動産等の価額に対応する相続税額として政令で定める部分の税額については十五年以内とし、その他の部分の相続税額については十年以内とする。）の年賦延納の許可をすることができる。この場合において、延納税額が五十万円（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が十分の五以上である場合には、百五十万円）未満であるときは、当該延納の許可をすることができる期間は、延納税額を十万円で除して得た数（その数に一未満の端数があるときは、これを一とする。）に相当する年数を超えることができない。
art-38/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-38/par-1 · https://japanlaw.org/l/325AC0000000073/art-38/par-1
In the case where the amount of inheritance tax to be paid pursuant to 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 exceeds 100,000 yen, and there are grounds that make it difficult for the person liable for tax to pay in money by the due date for payment or on the day on which payment is due, the district director may, upon application by the person liable for tax, grant permission to defer payment in annual installments within five years (where the proportion that the total value of real property, standing timber and other property specified by Cabinet Order (hereinafter referred to as the "value of real property, etc.") represents of the total value of the property acquired by inheritance or bequest that formed the basis for calculating that amount of inheritance tax (hereinafter referred to as the "value of taxable inherited property") is 50 percent or more, within 15 years for the portion of the tax specified by Cabinet Order as the amount of inheritance tax corresponding to the value of real property, etc., and within 10 years for the amount of inheritance tax for the other portion), up to the limit of the amount specified by Cabinet Order as the amount that makes payment difficult. In this case, where the amount subject to deferment is less than 500,000 yen (1,500,000 yen where the proportion that the value of real property, etc. represents of the value of taxable inherited property is 50 percent or more), the period for which that permission to defer payment may be granted cannot exceed the number of years equivalent to the number obtained by dividing the amount subject to deferment by 100,000 yen (where that number has a fraction of less than one, it is counted as one).
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**第二項** 前項の規定により延納の許可をする場合において、延納年割額は、延納税額を延納期間に相当する年数で除して計算した金額（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が十分の五以上である場合には、延納税額を不動産等の価額に対応するものとして政令で定める部分の税額（以下「不動産等に係る延納相続税額」という。）とその他の部分の税額（以下「動産等に係る延納相続税額」という。）とに区分し、これらの税額をそれぞれの延納期間に相当する年数で除して計算した金額）とする。
art-38/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-38/par-2 · https://japanlaw.org/l/325AC0000000073/art-38/par-2
In the case where permission to defer payment is granted pursuant to the preceding paragraph, the annual installment amount is the amount calculated by dividing the amount subject to deferment by the number of years equivalent to the deferment period (where the proportion that the value of real property, etc. represents of the value of taxable inherited property is 50 percent or more, the amount calculated by dividing the amount subject to deferment into the amount of tax for the portion specified by Cabinet Order as corresponding to the value of real property, etc. (hereinafter referred to as the "deferred inheritance tax amount attributable to real property, etc.") and the amount of tax for the other portion (hereinafter referred to as the "deferred inheritance tax amount attributable to movables, etc."), and dividing each of those amounts of tax by the number of years equivalent to the respective deferment period).
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**第三項** 税務署長は、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り納付すべき贈与税額が十万円を超え、かつ、納税義務者について納期限までに、又は納付すべき日に金銭で納付することを困難とする事由がある場合においては、納税義務者の申請により、その納付を困難とする金額として政令で定める額を限度として、五年以内の年賦延納の許可をすることができる。
art-38/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-38/par-3 · https://japanlaw.org/l/325AC0000000073/art-38/par-3
In the case where the amount of gift tax to be paid pursuant to Article 33 of this Act or Article 35, paragraph (2) of the Act on General Rules for National Taxes exceeds 100,000 yen, and there are grounds that make it difficult for the person liable for tax to pay in money by the due date for payment or on the day on which payment is due, the district director may, upon application by the person liable for tax, grant permission to defer payment in annual installments within five years, up to the limit of the amount specified by Cabinet Order as the amount that makes payment difficult.
machine translation, not official
**第四項** 税務署長は、第一項又は前項の規定による延納の許可をする場合には、その延納税額に相当する担保を徴さなければならない。ただし、その延納税額が百万円以下で、かつ、その延納期間が三年以下である場合は、この限りでない。
art-38/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-38/par-4 · https://japanlaw.org/l/325AC0000000073/art-38/par-4
In granting permission to defer payment under paragraph (1) or the preceding paragraph, the district director must obtain security equivalent to the amount subject to deferment; provided, however, that this does not apply where the amount subject to deferment is 1,000,000 yen or less and the deferment period is three years or less.
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### 第三十九条（延納手続） — Procedures for Deferment of Payment
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art-39 · https://japanlaw.org/ja/inheritance-tax-act/art-39 · https://japanlaw.org/l/325AC0000000073/art-39
**第一項** 前条第一項の規定による延納の許可を申請しようとする者は、その延納を求めようとする相続税の納期限までに、又は納付すべき日に金銭で納付することを困難とする金額及びその困難とする理由、延納を求めようとする税額及び期間、分納税額及びその納期限その他の財務省令で定める事項を記載した申請書に担保の提供に関する書類として財務省令で定めるもの（以下この条及び第四十七条第二項において「担保提供関係書類」という。）を添付し、当該納期限までに、又は納付すべき日に、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。
art-39/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-39/par-1 · https://japanlaw.org/l/325AC0000000073/art-39/par-1
A person who intends to apply for permission to defer payment under paragraph (1) of the preceding Article must attach, to a written application stating the amount that it is difficult to pay in money by the due date for payment of the inheritance tax for which deferment is sought or on the day on which payment is due, the reasons for that difficulty, the amount of tax and the period for which deferment is sought, the installment payments and their due dates, and other matters specified by Ministry of Finance Order, documents relating to the provision of security specified by Ministry of Finance Order (referred to as "documents for provision of security" in this Article and Article 47, paragraph (2)), and must submit them to the competent district director with jurisdiction over the place for tax payment by that due date or on that day.
machine translation, not official
**第二項** 税務署長は、前項の規定による申請書の提出があつた場合においては、当該申請者及び当該申請に係る事項について前条第一項及び第二項の規定に該当するか否かの調査を行い、その調査に基づき、当該申請書の提出期限の翌日から起算して三月以内に当該申請に係る税額の全部又は一部について当該申請に係る条件若しくはこれを変更した条件により延納の許可をし、又は当該申請の却下をする。ただし、税務署長が延納の許可をする場合において、当該申請者の提供しようとする担保が適当でないと認めるときは、その変更を求めることができる。
art-39/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-39/par-2 · https://japanlaw.org/l/325AC0000000073/art-39/par-2
Where a written application under the preceding paragraph is submitted, the district director is to investigate whether the applicant and the matters relating to the application fall under paragraphs (1) and (2) of the preceding Article, and, based on that investigation, within three months counting from the day following the deadline for filing that written application, either grant permission to defer payment for all or part of the amount of tax relating to the application under the conditions relating to the application or conditions modified from them, or dismiss the application; provided, however, that where the district director grants permission to defer payment and finds that the security the applicant intends to provide is not appropriate, the district director may request a change to it.
machine translation, not official
**第三項** 税務署長は、前項の規定により許可をし、又は却下をした場合においては、当該許可に係る延納税額及び延納の条件又は当該却下をした旨及びその理由を記載した書面により、これを当該申請者に通知する。
art-39/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-39/par-3 · https://japanlaw.org/l/325AC0000000073/art-39/par-3
Where the district director has granted permission or dismissed an application pursuant to the preceding paragraph, the district director is to notify the applicant of this by a document stating the amount subject to deferment and the conditions of deferment relating to the permission, or the fact of the dismissal and the reasons for it.
machine translation, not official
**第四項** 税務署長は、第二項ただし書の規定により担保の変更を求める場合においては、その旨及びその理由を記載した書面により、これを当該申請者に通知する。
art-39/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-39/par-4 · https://japanlaw.org/l/325AC0000000073/art-39/par-4
Where the district director requests a change of security pursuant to the proviso to paragraph (2), the district director is to notify the applicant of this by a document stating that fact and the reasons for it.
machine translation, not official
**第五項** 税務署長は、第二項ただし書の規定により担保の変更を求めた場合において、当該申請者が前項の規定による通知を受けた日の翌日から起算して二十日以内にその変更に係る担保提供関係書類を納税地の所轄税務署長に提出しなかつたときは、第二項の規定により当該申請の却下をすることができる。
art-39/par-5 · https://japanlaw.org/ja/inheritance-tax-act/art-39/par-5 · https://japanlaw.org/l/325AC0000000073/art-39/par-5
Where the district director has requested a change of security pursuant to the proviso to paragraph (2), if the applicant has not, within 20 days counting from the day following the day on which the applicant received the notice under the preceding paragraph, submitted the documents for provision of security relating to the change to the competent district director with jurisdiction over the place for tax payment, the district director may dismiss the application pursuant to paragraph (2).
machine translation, not official
**第六項** 前条第一項の規定による延納の許可を申請しようとする者は、担保提供関係書類の全部又は一部を第一項の申請書の提出期限までに当該申請書に添付して提出することができない場合には、政令で定めるところにより、その旨、当該担保提供関係書類を提出する日その他財務省令で定める事項を記載した届出書（次項及び第二十七項において「担保提供関係書類提出期限延長届出書」という。）を納税地の所轄税務署長に提出することができる。この場合において、当該提出する日が記載されていないときは、当該提出期限の翌日から起算して三月を経過する日が記載されているものとみなす。
art-39/par-6 · https://japanlaw.org/ja/inheritance-tax-act/art-39/par-6 · https://japanlaw.org/l/325AC0000000073/art-39/par-6
A person who intends to apply for permission to defer payment under paragraph (1) of the preceding Article may, where the person cannot submit, by the deadline for filing the written application referred to in paragraph (1), all or part of the documents for provision of security attached to that written application, as provided by Cabinet Order, submit to the competent district director with jurisdiction over the place for tax payment a written notification stating that fact, the day on which the person is to submit those documents for provision of security and other matters specified by Ministry of Finance Order (referred to as "written notification of extension of the deadline for submitting documents for provision of security" in the following paragraph and paragraph (27)). In this case, where the day on which the person is to submit them is not stated, the day on which three months have passed counting from the day following that deadline for filing is deemed to be stated.
machine translation, not official
**第七項** 前項の規定により当該申請者が担保提供関係書類提出期限延長届出書を提出した場合には、担保提供関係書類（当該担保提供関係書類提出期限延長届出書に係るものに限る。次項において同じ。）の提出期限は、当該担保提供関係書類提出期限延長届出書に記載された当該担保提供関係書類を提出する日（その日が前項の提出期限の翌日から起算して三月を経過する日後である場合には、当該経過する日）とする。
art-39/par-7 · https://japanlaw.org/ja/inheritance-tax-act/art-39/par-7 · https://japanlaw.org/l/325AC0000000073/art-39/par-7
Where the applicant has submitted a written notification of extension of the deadline for submitting documents for provision of security pursuant to the preceding paragraph, the deadline for filing the documents for provision of security (limited to those relating to that written notification; the same applies in the following paragraph) is the day, stated in that written notification, on which those documents for provision of security are to be submitted (where that day is after the day on which three months have passed counting from the day following the deadline for filing in the preceding paragraph, the day on which those three months have passed).
machine translation, not official
**第八項** 前二項（この項の規定により読み替えて適用する場合を含む。）の規定の適用を受けた者が前項に規定する提出する日までに担保提供関係書類を提出することができない場合における第六項の規定の適用については、同項中「第一項の申請書の提出期限までに当該申請書に添付して提出することができない場合」とあるのは、「次項に規定する提出する日までに同項の担保提供関係書類を提出することができない場合」とする。ただし、当該担保提供関係書類の提出期限は、第一項の申請書の提出期限の翌日から起算して六月を経過する日後とすることはできない。
art-39/par-8 · https://japanlaw.org/ja/inheritance-tax-act/art-39/par-8 · https://japanlaw.org/l/325AC0000000073/art-39/par-8
With regard to the application of paragraph (6) where a person to whom the preceding two paragraphs (including the case where they apply with terms replaced pursuant to this paragraph) have applied cannot submit the documents for provision of security by the day on which they are to be submitted as prescribed in the preceding paragraph, the phrase "where the person cannot submit, by the deadline for filing the written application referred to in paragraph (1), all or part of the documents for provision of security attached to that written application" in paragraph (6) is deemed to be replaced with "where the person cannot submit the documents for provision of security referred to in the following paragraph by the day on which they are to be submitted as prescribed in that paragraph"; provided, however, that the deadline for filing those documents for provision of security cannot be after the day on which six months have passed counting from the day following the deadline for filing the written application referred to in paragraph (1).
machine translation, not official
**第九項** 前三項の規定の適用がある場合における第二項の規定の適用については、同項中「当該申請書」とあるのは、「担保提供関係書類（第六項の担保提供関係書類提出期限延長届出書に係るものに限る。）」とする。
art-39/par-9 · https://japanlaw.org/ja/inheritance-tax-act/art-39/par-9 · https://japanlaw.org/l/325AC0000000073/art-39/par-9
With regard to the application of paragraph (2) in the case where the preceding three paragraphs apply, the phrase "that written application" in paragraph (2) is deemed to be replaced with "documents for provision of security (limited to those relating to the written notification of extension of the deadline for submitting documents for provision of security referred to in paragraph (6))".
machine translation, not official
**第十項** 税務署長は、第一項の規定による申請書の提出があつた場合において、当該申請書についてその記載に不備があること又は担保提供関係書類についてその記載に不備があること若しくはその提出がないことその他の政令で定める事由があるときは、当該申請者に対して当該申請書の訂正又は当該担保提供関係書類の訂正若しくは提出を求めることができる。
art-39/par-10 · https://japanlaw.org/ja/inheritance-tax-act/art-39/par-10 · https://japanlaw.org/l/325AC0000000073/art-39/par-10
Where a written application under paragraph (1) has been submitted, if there are grounds specified by Cabinet Order, such as a deficiency in the statements in that written application, or a deficiency in the statements in the documents for provision of security or their non-submission, the district director may request the applicant to correct that written application or to correct or submit those documents for provision of security.
machine translation, not official
**第十一項** 税務署長は、前項の規定により申請書の訂正又は担保提供関係書類の訂正若しくは提出を求める場合においては、その旨及びその理由を記載した書面により、これを当該申請者に通知する。
art-39/par-11 · https://japanlaw.org/ja/inheritance-tax-act/art-39/par-11 · https://japanlaw.org/l/325AC0000000073/art-39/par-11
Where the district director requests the correction of a written application or the correction or submission of documents for provision of security pursuant to the preceding paragraph, the district director is to notify the applicant of this by a document stating that fact and the reasons for it.
machine translation, not official
**第十二項** 第十項の規定により申請書の訂正又は担保提供関係書類の訂正若しくは提出を求められた当該申請者は、前項の規定による通知を受けた日の翌日から起算して二十日以内に当該申請書の訂正又は当該担保提供関係書類の訂正若しくは提出をしなければならない。この場合において、当該期間内に当該申請書の訂正又は当該担保提供関係書類の訂正若しくは提出をしなかつたときは、当該申請者は、当該期間を経過した日において延納の申請を取り下げたものとみなす。
art-39/par-12 · https://japanlaw.org/ja/inheritance-tax-act/art-39/par-12 · https://japanlaw.org/l/325AC0000000073/art-39/par-12
An applicant who has been requested under paragraph (10) to correct the written application or to correct or submit the documents for provision of security must correct that written application or correct or submit those documents for provision of security within 20 days counting from the day following the day on which the applicant received the notice under the preceding paragraph. In this case, if the applicant has not corrected that written application or corrected or submitted those documents for provision of security within that period, the applicant is deemed to have withdrawn the application to defer payment on the day on which that period has passed.
machine translation, not official
**第十三項** 第十項の規定により担保提供関係書類の訂正又は提出を求められた当該申請者は、前項の経過した日の前日までに当該担保提供関係書類の訂正又は提出をすることができない場合には、政令で定めるところにより、その旨、当該担保提供関係書類の訂正又は提出をする日その他財務省令で定める事項を記載した届出書（次項において「担保提供関係書類補完期限延長届出書」という。）を納税地の所轄税務署長に提出することができる。この場合において、当該訂正又は提出をする日が記載されていないときは、当該経過した日から起算して三月を経過する日が記載されているものとみなす。
art-39/par-13 · https://japanlaw.org/ja/inheritance-tax-act/art-39/par-13 · https://japanlaw.org/l/325AC0000000073/art-39/par-13
An applicant who has been requested under paragraph (10) to correct or submit documents for provision of security may, where the applicant cannot correct or submit those documents for provision of security by the day before the day on which the period has passed as referred to in the preceding paragraph, as provided by Cabinet Order, submit to the competent district director with jurisdiction over the place for tax payment a written notification stating that fact, the day on which the applicant is to correct or submit those documents for provision of security and other matters specified by Ministry of Finance Order (referred to as "written notification of extension of the deadline for completing documents for provision of security" in the following paragraph). In this case, where the day on which the applicant is to make the correction or submission is not stated, the day on which three months have passed counting from the day on which that period has passed is deemed to be stated.
machine translation, not official
**第十四項** 前項の規定により当該申請者が担保提供関係書類補完期限延長届出書を提出した場合には、担保提供関係書類（当該担保提供関係書類補完期限延長届出書に係るものに限る。次項において同じ。）の訂正又は提出の期限は、当該担保提供関係書類補完期限延長届出書に記載された当該担保提供関係書類の訂正又は提出をする日（その日が前項の経過した日から起算して三月を経過する日後である場合には、当該経過する日）とする。
art-39/par-14 · https://japanlaw.org/ja/inheritance-tax-act/art-39/par-14 · https://japanlaw.org/l/325AC0000000073/art-39/par-14
Where the applicant has submitted a written notification of extension of the deadline for completing documents for provision of security pursuant to the preceding paragraph, the deadline for correcting or submitting the documents for provision of security (limited to those relating to that written notification; the same applies in the following paragraph) is the day, stated in that written notification, on which those documents for provision of security are to be corrected or submitted (where that day is after the day on which three months have passed counting from the day on which the period has passed as referred to in the preceding paragraph, the day on which those three months have passed).
machine translation, not official
**第十五項** 前二項（この項の規定により読み替えて適用する場合を含む。）の規定の適用を受けた者が前項に規定する訂正又は提出をする日までに担保提供関係書類の訂正又は提出をすることができない場合における第十三項の規定の適用については、同項中「前項の経過した日の前日」とあるのは、「次項に規定する訂正又は提出をする日」とする。ただし、当該担保提供関係書類の訂正又は提出の期限は、第十一項の規定による通知を受けた日の翌日から起算して六月を経過する日後とすることはできない。
art-39/par-15 · https://japanlaw.org/ja/inheritance-tax-act/art-39/par-15 · https://japanlaw.org/l/325AC0000000073/art-39/par-15
With regard to the application of paragraph (13) where a person to whom the preceding two paragraphs (including the case where they apply with terms replaced pursuant to this paragraph) have applied cannot correct or submit the documents for provision of security by the day on which they are to be corrected or submitted as prescribed in the preceding paragraph, the phrase "the day before the day on which the period has passed as referred to in the preceding paragraph" in paragraph (13) is deemed to be replaced with "the day on which they are to be corrected or submitted as prescribed in the following paragraph"; provided, however, that the deadline for correcting or submitting those documents for provision of security cannot be after the day on which six months have passed counting from the day following the day on which the person received the notice under paragraph (11).
machine translation, not official
**第十六項** 第十項又は前三項の規定の適用がある場合における第二項の規定の適用については、同項中「以内」とあるのは、「に第十一項の規定による通知を申請者が受けた日の翌日から申請書（第十項の規定に係るものに限る。）の訂正の期限又は担保提供関係書類（第十項の規定に係るものに限る。）若しくは担保提供関係書類（第十三項の担保提供関係書類補完期限延長届出書に係るものに限る。）の訂正若しくは提出の期限（以下この項において「申請書等の提出期限」という。）までの期間（第十一項の規定による通知が複数ある場合には、それぞれの通知を受けた日の翌日から当該それぞれの通知に係る申請書等の提出期限までの期間を合算した期間（これらの期間のうち重複する期間がある場合には、当該重複する期間を合算した期間を除いた期間）とする。）を加算した期間内」とする。
art-39/par-16 · https://japanlaw.org/ja/inheritance-tax-act/art-39/par-16 · https://japanlaw.org/l/325AC0000000073/art-39/par-16
With regard to the application of paragraph (2) in the case where paragraph (10) or the preceding three paragraphs apply, the phrase "within three months" in paragraph (2) is deemed to be replaced with "within the period obtained by adding to three months the period from the day following the day on which the applicant received the notice under paragraph (11) until the deadline for correcting the written application (limited to that relating to paragraph (10)) or the deadline for correcting or submitting the documents for provision of security (limited to those relating to paragraph (10)) or the documents for provision of security (limited to those relating to the written notification of extension of the deadline for completing documents for provision of security referred to in paragraph (13)) (referred to as the "deadline for submitting the application, etc." in this paragraph) (where there are multiple notices under paragraph (11), the period obtained by totaling the periods from the day following the day on which each notice was received until the deadline for submitting the application, etc. relating to each notice (where any of those periods overlap, the period excluding the period obtained by totaling the overlapping periods))".
machine translation, not official
**第十七項** 第二項ただし書の規定により担保の変更を求めた場合における同項本文の規定の適用については、同項本文中「当該申請書の提出期限」とあるのは、「第五項に規定する期限」とする。
art-39/par-17 · https://japanlaw.org/ja/inheritance-tax-act/art-39/par-17 · https://japanlaw.org/l/325AC0000000073/art-39/par-17
With regard to the application of the main clause of paragraph (2) in the case where a change of security has been requested pursuant to the proviso to paragraph (2), the phrase "the deadline for filing that written application" in the main clause of paragraph (2) is deemed to be replaced with "the deadline prescribed in paragraph (5)".
machine translation, not official
**第十八項** 第二項ただし書の規定により担保の変更を求められた者は、担保提供関係書類の全部又は一部を第五項に規定する期限までに提出することができない場合には、政令で定めるところにより、その旨、当該担保提供関係書類を提出する日その他財務省令で定める事項を記載した届出書（次項及び第二十七項において「変更担保提供関係書類提出期限延長届出書」という。）を納税地の所轄税務署長に提出することができる。この場合において、当該提出する日が記載されていないときは、当該期限の翌日から起算して三月を経過する日が記載されているものとみなす。
art-39/par-18 · https://japanlaw.org/ja/inheritance-tax-act/art-39/par-18 · https://japanlaw.org/l/325AC0000000073/art-39/par-18
A person who has been requested to change security pursuant to the proviso to paragraph (2) may, where the person cannot submit all or part of the documents for provision of security by the deadline prescribed in paragraph (5), as provided by Cabinet Order, submit to the competent district director with jurisdiction over the place for tax payment a written notification stating that fact, the day on which the person is to submit those documents for provision of security and other matters specified by Ministry of Finance Order (referred to as "written notification of extension of the deadline for submitting documents for provision of changed security" in the following paragraph and paragraph (27)). In this case, where the day on which the person is to submit them is not stated, the day on which three months have passed counting from the day following that deadline is deemed to be stated.
machine translation, not official
**第十九項** 前項の規定により当該申請者が変更担保提供関係書類提出期限延長届出書を提出した場合には、担保提供関係書類（当該変更担保提供関係書類提出期限延長届出書に係るものに限る。次項において同じ。）の提出期限は、当該変更担保提供関係書類提出期限延長届出書に記載された当該担保提供関係書類を提出する日（その日が前項の期限の翌日から起算して三月を経過する日後である場合には、当該経過する日）とする。
art-39/par-19 · https://japanlaw.org/ja/inheritance-tax-act/art-39/par-19 · https://japanlaw.org/l/325AC0000000073/art-39/par-19
Where the applicant has submitted a written notification of extension of the deadline for submitting documents for provision of changed security pursuant to the preceding paragraph, the deadline for filing the documents for provision of security (limited to those relating to that written notification; the same applies in the following paragraph) is the day, stated in that written notification, on which those documents for provision of security are to be submitted (where that day is after the day on which three months have passed counting from the day following the deadline in the preceding paragraph, the day on which those three months have passed).
machine translation, not official
**第二十項** 前二項（この項の規定により読み替えて適用する場合を含む。）の規定の適用を受けた者が前項に規定する提出する日までに担保提供関係書類を提出することができない場合における第十八項の規定の適用については、同項中「第五項に規定する期限」とあるのは、「次項に規定する提出する日」とする。ただし、当該担保提供関係書類の提出期限は、第四項の規定による通知を受けた日の翌日から起算して六月を経過する日後とすることはできない。
art-39/par-20 · https://japanlaw.org/ja/inheritance-tax-act/art-39/par-20 · https://japanlaw.org/l/325AC0000000073/art-39/par-20
With regard to the application of paragraph (18) where a person to whom the preceding two paragraphs (including the case where they apply with terms replaced pursuant to this paragraph) have applied cannot submit the documents for provision of security by the day on which they are to be submitted as prescribed in the preceding paragraph, the phrase "the deadline prescribed in paragraph (5)" in paragraph (18) is deemed to be replaced with "the day on which they are to be submitted as prescribed in the following paragraph"; provided, however, that the deadline for filing those documents for provision of security cannot be after the day on which six months have passed counting from the day following the day on which the person received the notice under paragraph (4).
machine translation, not official
**第二十一項** 前三項の規定の適用がある場合における第二項及び第五項の規定の適用については、第二項中「当該申請書」とあるのは「担保提供関係書類（第十八項の変更担保提供関係書類提出期限延長届出書に係るものに限る。）」と、第五項中「前項の規定による通知を受けた日の翌日から起算して二十日以内にその変更に係る」とあるのは「第二十一項の規定により読み替えて適用する第二項の担保提供関係書類の提出期限までにその変更に係る当該」とする。
art-39/par-21 · https://japanlaw.org/ja/inheritance-tax-act/art-39/par-21 · https://japanlaw.org/l/325AC0000000073/art-39/par-21
With regard to the application of paragraphs (2) and (5) in the case where the preceding three paragraphs apply, the phrase "that written application" in paragraph (2) is deemed to be replaced with "documents for provision of security (limited to those relating to the written notification of extension of the deadline for submitting documents for provision of changed security referred to in paragraph (18))", and the phrase "within 20 days counting from the day following the day on which the applicant received the notice under the preceding paragraph, submitted the documents for provision of security relating to the change" in paragraph (5) is deemed to be replaced with "by the deadline for filing the documents for provision of security under paragraph (2) as it applies with terms replaced pursuant to paragraph (21), submitted those documents for provision of security relating to the change".
machine translation, not official
**第二十二項** 次の各号に掲げる場合における延納の許可の申請に係る手続をその期限までに行うことができない者に係るこの条の規定の適用については、当該各号に掲げる場合の区分に応じ、当該各号に定めるところによる。
art-39/par-22 · https://japanlaw.org/ja/inheritance-tax-act/art-39/par-22 · https://japanlaw.org/l/325AC0000000073/art-39/par-22
With regard to the application of this Article to a person who is unable to carry out by the deadline the procedures relating to an application for permission to defer payment in the cases listed in the following items, the provisions of each of those items apply according to the category of cases listed in that item.
machine translation, not official
**一** 国税通則法第十一条（災害等による期限の延長）の規定の適用がある場合 この条の規定の適用については、第八項ただし書中「六月」とあるのは「六月に国税通則法第十一条（災害等による期限の延長）に規定する災害その他やむを得ない理由が生じた日から同条の規定により延長された期限までの期間（以下この条において「災害等延長期間」という。）を加算した期間」と、第十五項ただし書、第二十項ただし書及び第二十七項中「六月」とあるのは「六月に災害等延長期間（国税通則法第十一条に規定する災害その他やむを得ない理由が生じた日以後に当該通知を受けた場合には、同日から当該通知を受けた日までの期間を除く。）を加算した期間」とする。
art-39/par-22/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-39/par-22/item-1 · https://japanlaw.org/l/325AC0000000073/art-39/par-22/item-1
in the case where Article 11 (Extension of Time Limits due to Disasters and Similar Causes) of the Act on General Rules for National Taxes applies: with regard to the application of the provisions of this Article, the phrase "six months" in the proviso to paragraph (8) is deemed to be replaced with "six months plus the period from the day on which a disaster or other unavoidable reason prescribed in Article 11 (Extension of Time Limits due to Disasters and Similar Causes) of the Act on General Rules for National Taxes occurred until the deadline extended pursuant to that Article (referred to as the "period of extension for a disaster or other unavoidable reason" in this Article)", and the phrase "six months" in the proviso to paragraph (15), the proviso to paragraph (20) and paragraph (27) is deemed to be replaced with "six months plus the period of extension for a disaster or other unavoidable reason (where the notice was received on or after the day on which a disaster or other unavoidable reason prescribed in Article 11 of that Act occurred, excluding the period from that day until the day on which the notice was received)";
machine translation, not official
**二** 前号に掲げる場合のほか、政令で定めるやむを得ない事由が生じた場合 第五項に定める担保提供関係書類の提出期限その他の政令で定める手続に関する期限については、当該やむを得ない事由により当該手続を行うことができない期間として政令で定める期間延長する。
art-39/par-22/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-39/par-22/item-2 · https://japanlaw.org/l/325AC0000000073/art-39/par-22/item-2
in the case where unavoidable grounds specified by Cabinet Order have arisen, other than the case listed in the preceding item: the deadline for filing the documents for provision of security prescribed in paragraph (5) and other deadlines relating to procedures specified by Cabinet Order are extended by the period specified by Cabinet Order as the period during which those procedures cannot be carried out because of those unavoidable grounds.
machine translation, not official
**第二十三項** 第二項の規定により、税務署長が、同項の調査を行う場合において、当該調査に三月を超える期間を要すると認めるときにおける同項の規定の適用については、同項中「三月」とあるのは、「六月」とする。
art-39/par-23 · https://japanlaw.org/ja/inheritance-tax-act/art-39/par-23 · https://japanlaw.org/l/325AC0000000073/art-39/par-23
In the case where, under paragraph (2), the district director conducts the investigation referred to in paragraph (2) and finds that the investigation requires a period exceeding three months, with regard to the application of paragraph (2), the phrase "three months" in paragraph (2) is deemed to be replaced with "six months".
machine translation, not official
**第二十四項** 第二項の規定により税務署長が同項の調査を行う場合において、国税通則法第十一条に規定する災害その他やむを得ない理由が生じたとき、又は第二十二項第二号に規定する政令で定めるやむを得ない事由が生じたときにおける第二項の規定の適用については、同項中「三月以内」とあるのは、「三月（第二十三項の規定の適用がある場合には、六月）に第二十二項第一号の規定により読み替えて適用する第八項ただし書に規定する災害等延長期間又は第二十二項第二号に規定する政令で定める期間を加算した期間内」とする。
art-39/par-24 · https://japanlaw.org/ja/inheritance-tax-act/art-39/par-24 · https://japanlaw.org/l/325AC0000000073/art-39/par-24
In the case where a district director conducts the investigation referred to in paragraph (2) pursuant to that paragraph, with regard to the application of paragraph (2) when a disaster or other unavoidable reason prescribed in Article 11 of the Act on General Rules for National Taxes has arisen, or when an unavoidable reason specified by Cabinet Order prescribed in paragraph (22), item (ii) has arisen, the phrase "within three months" in that paragraph is deemed to be replaced with "within the period obtained by adding to three months (six months, if paragraph (23) applies) the period of extension for a disaster or other unavoidable reason prescribed in the proviso to paragraph (8) as applied with the replacement of terms pursuant to paragraph (22), item (i), or the period specified by Cabinet Order prescribed in paragraph (22), item (ii)".
machine translation, not official
**第二十五項** 第二十二項の規定の適用がある場合において、第九項、第十七項又は第二十一項の規定により読み替えられた第二項の規定を適用するときは、前項の規定は、適用しない。
art-39/par-25 · https://japanlaw.org/ja/inheritance-tax-act/art-39/par-25 · https://japanlaw.org/l/325AC0000000073/art-39/par-25
In the case where paragraph (22) applies, when applying paragraph (2) as read with the replacement of terms pursuant to paragraph (9), (17) or (21), the provisions of the preceding paragraph do not apply.
machine translation, not official
**第二十六項** 税務署長は、第二十三項又は第二十四項の規定の適用がある場合においては、その旨を記載した書面により、これを当該申請者に通知する。
art-39/par-26 · https://japanlaw.org/ja/inheritance-tax-act/art-39/par-26 · https://japanlaw.org/l/325AC0000000073/art-39/par-26
In the case where paragraph (23) or (24) applies, the district director notifies the applicant of that fact by a document stating that fact.
machine translation, not official
**第二十七項** 第十項の規定により担保提供関係書類の訂正又は提出が求められている場合において、当該担保提供関係書類に係る延納についての担保提供関係書類提出期限延長届出書又は変更担保提供関係書類提出期限延長届出書が提出されているときは、第十四項及び第十五項ただし書の規定の適用については、第十四項中「前項の経過した日から起算して三月を経過する日後である場合には、当該経過する日」とあるのは「当該訂正又は提出が求められている担保提供関係書類に係る延納についての第六項の担保提供関係書類提出期限延長届出書又は第十八項の変更担保提供関係書類提出期限延長届出書による期限後である場合には、当該期限」と、第十五項ただし書中「第十一項の規定による通知を受けた日の翌日から起算して六月を経過する日」とあるのは「当該訂正又は提出が求められている担保提供関係書類に係る延納についての第六項の担保提供関係書類提出期限延長届出書又は第十八項の変更担保提供関係書類提出期限延長届出書による期限」とする。
art-39/par-27 · https://japanlaw.org/ja/inheritance-tax-act/art-39/par-27 · https://japanlaw.org/l/325AC0000000073/art-39/par-27
In the case where correction or submission of documents for provision of security has been requested pursuant to paragraph (10), if a written notification of extension of the deadline for submitting documents for provision of security or a written notification of extension of the deadline for submitting documents for provision of changed security has been submitted with regard to the deferment of payment relating to those documents for provision of security, with regard to the application of paragraph (14) and the proviso to paragraph (15), the phrase "if that day is after the day on which three months have passed from the day that has passed referred to in the preceding paragraph, the day on which they have passed" in paragraph (14) is deemed to be replaced with "if that day is after the deadline under the written notification of extension of the deadline for submitting documents for provision of security referred to in paragraph (6) or the written notification of extension of the deadline for submitting documents for provision of changed security referred to in paragraph (18) with regard to the deferment of payment relating to the documents for provision of security for which that correction or submission is requested, that deadline", and the phrase "the day on which six months have passed from the day following the day on which notice was received pursuant to paragraph (11)" in the proviso to paragraph (15) with "the deadline under the written notification of extension of the deadline for submitting documents for provision of security referred to in paragraph (6) or the written notification of extension of the deadline for submitting documents for provision of changed security referred to in paragraph (18) with regard to the deferment of payment relating to the documents for provision of security for which that correction or submission is requested".
machine translation, not official
**第二十八項** 第二項本文に規定する期間内（第九項、第十六項、第十七項、第二十一項、第二十三項又は第二十四項の規定の適用がある場合には、これらの規定により読み替えて適用する第二項本文に規定する期間内）に、税務署長が延納の許可又は当該延納の申請の却下をしない場合には、当該申請に係る条件により延納の許可があつたものとみなす。
art-39/par-28 · https://japanlaw.org/ja/inheritance-tax-act/art-39/par-28 · https://japanlaw.org/l/325AC0000000073/art-39/par-28
If the district director does not grant permission to defer payment or reject the application to defer payment within the period prescribed in the main clause of paragraph (2) (where paragraph (9), (16), (17), (21), (23) or (24) applies, within the period prescribed in the main clause of paragraph (2) as applied with the replacement of terms pursuant to those provisions), permission to defer payment is deemed to have been granted under the conditions relating to that application.
machine translation, not official
**第二十九項** 前各項の規定は、前条第三項の納税義務者が同項の規定による延納の許可を申請する場合及び税務署長が同項の延納に係る許可又は却下をする場合について準用する。この場合において、第一項中「相続税」とあるのは「贈与税」と、第二項中「前条第一項及び第二項」とあるのは「前条第三項」と読み替えるものとする。
art-39/par-29 · https://japanlaw.org/ja/inheritance-tax-act/art-39/par-29 · https://japanlaw.org/l/325AC0000000073/art-39/par-29
The provisions of the preceding paragraphs apply mutatis mutandis where a person liable for tax referred to in paragraph (3) of the preceding Article applies for permission to defer payment pursuant to that paragraph and where the district director grants or rejects permission relating to deferment of payment under that paragraph. In this case, the phrase "inheritance tax" in paragraph (1) is deemed to be replaced with "gift tax", and the phrase "paragraphs (1) and (2) of the preceding Article" in paragraph (2) with "paragraph (3) of the preceding Article".
machine translation, not official
**第三十項** 延納の許可を受けた者は、その後の資力の状況の変化等により延納の条件について変更を求めようとする場合においては、その変更を求めようとする条件その他の財務省令で定める事項を記載した申請書を当該延納の許可をした税務署長に提出することができる。
art-39/par-30 · https://japanlaw.org/ja/inheritance-tax-act/art-39/par-30 · https://japanlaw.org/l/325AC0000000073/art-39/par-30
A person who has received permission to defer payment may, where the person wishes to request a change to the conditions of deferment due to a subsequent change in financial circumstances or otherwise, submit to the district director who granted that permission a written application stating the conditions for which the change is requested and other matters specified by Ministry of Finance Order.
machine translation, not official
**第三十一項** 第二項及び第三項の規定は、前項の規定による延納の許可を受けた者が同項の申請書を提出した場合について準用する。この場合において、第二項中「の提出期限」とあるのは「を提出した日」と、「三月」とあるのは「一月」と読み替えるものとする。
art-39/par-31 · https://japanlaw.org/ja/inheritance-tax-act/art-39/par-31 · https://japanlaw.org/l/325AC0000000073/art-39/par-31
The provisions of paragraphs (2) and (3) apply mutatis mutandis where a person who has received permission to defer payment pursuant to the preceding paragraph submits the written application referred to in that paragraph. In this case, the phrase "deadline for filing" in paragraph (2) is deemed to be replaced with "day of submitting", and the phrase "three months" with "one month".
machine translation, not official
**第三十二項** 税務署長は、延納の許可を受けた者のその後の資力の状況の変化等により当該許可に係る条件により延納を認めることが適当でないと認める場合においては、その者の弁明を聴いた上、その許可を取り消し、又は延納期間の短縮その他延納の条件の変更をすることができる。
art-39/par-32 · https://japanlaw.org/ja/inheritance-tax-act/art-39/par-32 · https://japanlaw.org/l/325AC0000000073/art-39/par-32
If the district director finds that it is not appropriate to permit deferment of payment under the conditions relating to the permission, due to a subsequent change in the financial circumstances of a person who has received permission to defer payment or otherwise, the district director may, after hearing that person's explanation, rescind that permission or shorten the deferment period or otherwise change the conditions of deferment.
machine translation, not official
**第三十三項** 税務署長は、前項の規定により延納の許可を取り消し、又は延納の条件を変更した場合においては、その旨及びその理由を記載した書面により、これを納税義務者に通知する。
art-39/par-33 · https://japanlaw.org/ja/inheritance-tax-act/art-39/par-33 · https://japanlaw.org/l/325AC0000000073/art-39/par-33
If the district director has rescinded permission to defer payment or changed the conditions of deferment pursuant to the preceding paragraph, the district director notifies the person liable for tax of that fact and the reasons by a document stating them.
machine translation, not official
### 第四十条（延納申請に係る徴収猶予等） — Grace Period for Collection, etc. Relating to an Application to Defer Payment
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art-40 · https://japanlaw.org/ja/inheritance-tax-act/art-40 · https://japanlaw.org/l/325AC0000000073/art-40
**第一項** 税務署長は、前条第一項（同条第二十九項において準用する場合を含む。）の規定による申請書の提出があつた場合において相当の事由があると認めるときは、相続税又は贈与税の全部又は一部の徴収を猶予することができる。
art-40/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-40/par-1 · https://japanlaw.org/l/325AC0000000073/art-40/par-1
If the district director finds that there are reasonable grounds where a written application has been submitted pursuant to Article 39, paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (29) of that Article), the district director may grant a grace period for the collection of all or part of the inheritance tax or gift tax.
machine translation, not official
**第二項** 税務署長は、延納の許可を受けた者が延納税額（当該延納税額に係る利子税又は延滞税に相当する額を含む。）の滞納その他延納の条件に違反したとき、その者が当該延納税額に係る担保につき国税通則法第五十一条第一項（担保の変更等）の規定による命令に応じなかつたとき、当該延納税額に係る担保物につき国税徴収法（昭和三十四年法律第百四十七号）第二条第十二号（定義）に規定する強制換価手続が開始されたとき又は当該延納の許可を受けた者が死亡し、その相続人が限定承認をしたときは、その許可を取り消すことができる。この場合においては、当該強制換価手続が開始されたとき及び限定承認をしたときを除き、あらかじめその者の弁明を聴かなければならない。
art-40/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-40/par-2 · https://japanlaw.org/l/325AC0000000073/art-40/par-2
The district director may rescind permission to defer payment if a person who has received that permission is in arrears on the amount subject to deferment (including an amount equivalent to interest tax or delinquent tax relating to that amount subject to deferment) or otherwise violates the conditions of deferment, if that person has not complied with an order under Article 51, paragraph (1) (Change to Security) of the Act on General Rules for National Taxes concerning the security for that amount subject to deferment, if compulsory liquidation procedures prescribed in Article 2, item (xii) (Definitions) of the National Tax Collection Act (Act No. 147 of 1959) have been commenced with respect to the property serving as security for that amount subject to deferment, or if a person who has received that permission dies and the heir makes a qualified acceptance. In this case, except where those compulsory liquidation procedures have been commenced and where a qualified acceptance has been made, the district director must hear that person's explanation in advance.
machine translation, not official
**第三項** 税務署長は、前項の規定により延納の許可を取り消した場合においては、その旨及びその理由を記載した書面により、これを納税義務者に通知する。
art-40/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-40/par-3 · https://japanlaw.org/l/325AC0000000073/art-40/par-3
If the district director has rescinded permission to defer payment pursuant to the preceding paragraph, the district director notifies the person liable for tax of that fact and the reasons by a document stating them.
machine translation, not official
### 第四十一条（物納の要件） — Requirements for Payment in Kind
caption: machine translation, not official
art-41 · https://japanlaw.org/ja/inheritance-tax-act/art-41 · https://japanlaw.org/l/325AC0000000073/art-41
**第一項** 税務署長は、納税義務者について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）の規定により納付すべき相続税額を延納によつても金銭で納付することを困難とする事由がある場合においては、納税義務者の申請により、その納付を困難とする金額として政令で定める額を限度として、物納の許可をすることができる。この場合において、物納に充てる財産（以下「物納財産」という。）の性質、形状その他の特徴により当該政令で定める額を超える価額の物納財産を収納することについて、税務署長においてやむを得ない事情があると認めるときは、当該政令で定める額を超えて物納の許可をすることができる。
art-41/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-41/par-1 · https://japanlaw.org/l/325AC0000000073/art-41/par-1
Where there are grounds on which it is difficult for a person liable for tax to pay in money, even by deferment of payment, the amount of inheritance tax to be paid pursuant to 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, the district director may, upon application by the person liable for tax, grant permission for payment in kind, up to the amount specified by Cabinet Order as the amount for which payment is difficult. In this case, if the district director finds that, owing to the nature, form or other characteristics of the property to be applied to payment in kind (hereinafter referred to as "property for payment in kind"), there are unavoidable circumstances for accepting property for payment in kind of a value exceeding the amount specified by Cabinet Order, the district director may grant permission for payment in kind exceeding the amount specified by Cabinet Order.
machine translation, not official
**第二項** 前項の規定による物納に充てることができる財産は、納税義務者の課税価格計算の基礎となつた財産（当該財産により取得した財産を含み、第二十一条の九第三項の規定の適用を受ける財産を除く。）でこの法律の施行地にあるもののうち次に掲げるもの（管理又は処分をするのに不適格なものとして政令で定めるもの（第四十五条第一項において「管理処分不適格財産」という。）を除く。）とする。
art-41/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-41/par-2 · https://japanlaw.org/l/325AC0000000073/art-41/par-2
The property that may be applied to payment in kind under the preceding paragraph is the following property, among the property that became the basis for calculating the taxable value of the person liable for tax (including property acquired by means of that property and excluding property subject to the application of the provisions of Article 21-9, paragraph (3)) that is located in the area where this Act is enforced (excluding property specified by Cabinet Order as unsuitable for management or disposal (referred to as "property unsuitable for management or disposal" in Article 45, paragraph (1))):
machine translation, not official
**一** 不動産及び船舶
art-41/par-2/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-41/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-41/par-2/item-1
real property and vessels;
machine translation, not official
**二** 次に掲げる有価証券（その権利の帰属が社債、株式等の振替に関する法律（平成十三年法律第七十五号）の規定により振替口座簿の記載又は記録により定まるもの及び登録国債を含む。）
art-41/par-2/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-41/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-41/par-2/item-2
the following securities (including securities for which the attribution of rights is determined by entry or record in a transfer account book pursuant to the provisions of the Act on Book-Entry Transfer of Corporate Bonds and Shares (Act No. 75 of 2001), and registered government bonds):
machine translation, not official
**イ** 国債証券及び地方債証券
art-41/par-2/item-2/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/art-41/par-2/item-2/sub-1 · https://japanlaw.org/l/325AC0000000073/art-41/par-2/item-2/sub-1
government bond certificates and local bond certificates;
machine translation, not official
**ロ** 社債券（特別の法律により法人の発行する債券を含み、短期社債等に係る有価証券を除く。）
art-41/par-2/item-2/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/art-41/par-2/item-2/sub-2 · https://japanlaw.org/l/325AC0000000073/art-41/par-2/item-2/sub-2
corporate bond certificates (including bond certificates issued by a corporation under a special Act, and excluding securities relating to short-term corporate bonds, etc.);
machine translation, not official
**ハ** 株券（特別の法律により法人の発行する出資証券を含む。）
art-41/par-2/item-2/sub-3 · https://japanlaw.org/ja/inheritance-tax-act/art-41/par-2/item-2/sub-3 · https://japanlaw.org/l/325AC0000000073/art-41/par-2/item-2/sub-3
share certificates (including investment certificates issued by a corporation under a special Act);
machine translation, not official
**ニ** 投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第四項（定義）に規定する証券投資信託の受益証券
art-41/par-2/item-2/sub-4 · https://japanlaw.org/ja/inheritance-tax-act/art-41/par-2/item-2/sub-4 · https://japanlaw.org/l/325AC0000000073/art-41/par-2/item-2/sub-4
beneficiary certificates of a securities investment trust prescribed in Article 2, paragraph (4) (Definitions) of the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951);
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**ホ** 貸付信託法（昭和二十七年法律第百九十五号）第二条第一項（定義）に規定する貸付信託の受益証券
art-41/par-2/item-2/sub-5 · https://japanlaw.org/ja/inheritance-tax-act/art-41/par-2/item-2/sub-5 · https://japanlaw.org/l/325AC0000000073/art-41/par-2/item-2/sub-5
beneficiary certificates of a loan trust prescribed in Article 2, paragraph (1) (Definitions) of the Loan Trust Act (Act No. 195 of 1952);
machine translation, not official
**ヘ** 金融商品取引所（金融商品取引法（昭和二十三年法律第二十五号）第二条第十六項（定義）に規定する金融商品取引所をいう。第五項において同じ。）に上場されている有価証券で次に掲げるもの
art-41/par-2/item-2/sub-6 · https://japanlaw.org/ja/inheritance-tax-act/art-41/par-2/item-2/sub-6 · https://japanlaw.org/l/325AC0000000073/art-41/par-2/item-2/sub-6
securities listed on a financial instruments exchange (meaning a financial instruments exchange prescribed in Article 2, paragraph (16) (Definitions) of the Financial Instruments and Exchange Act (Act No. 25 of 1948); the same applies in paragraph (5)) that are any of the following:
machine translation, not official
**（１）** 新株予約権証券
art-41/par-2/item-2/sub-6/sub2-1 · https://japanlaw.org/ja/inheritance-tax-act/art-41/par-2/item-2/sub-6/sub2-1 · https://japanlaw.org/l/325AC0000000073/art-41/par-2/item-2/sub-6/sub2-1
share option certificates;
machine translation, not official
**（２）** 投資信託及び投資法人に関する法律第二条第三項に規定する投資信託（ニに規定する証券投資信託を除く。）の受益証券
art-41/par-2/item-2/sub-6/sub2-2 · https://japanlaw.org/ja/inheritance-tax-act/art-41/par-2/item-2/sub-6/sub2-2 · https://japanlaw.org/l/325AC0000000073/art-41/par-2/item-2/sub-6/sub2-2
beneficiary certificates of an investment trust prescribed in Article 2, paragraph (3) of the Act on Investment Trusts and Investment Corporations (excluding a securities investment trust prescribed in (d));
machine translation, not official
**（３）** 投資信託及び投資法人に関する法律第二条第十五項に規定する投資証券（トにおいて「投資証券」という。）
art-41/par-2/item-2/sub-6/sub2-3 · https://japanlaw.org/ja/inheritance-tax-act/art-41/par-2/item-2/sub-6/sub2-3 · https://japanlaw.org/l/325AC0000000073/art-41/par-2/item-2/sub-6/sub2-3
investment securities prescribed in Article 2, paragraph (15) of the Act on Investment Trusts and Investment Corporations (referred to as "investment securities" in (g));
machine translation, not official
**（４）** 資産の流動化に関する法律（平成十年法律第百五号）第二条第十三項（定義）に規定する特定目的信託の受益証券
art-41/par-2/item-2/sub-6/sub2-4 · https://japanlaw.org/ja/inheritance-tax-act/art-41/par-2/item-2/sub-6/sub2-4 · https://japanlaw.org/l/325AC0000000073/art-41/par-2/item-2/sub-6/sub2-4
beneficiary certificates of a specified purpose trust prescribed in Article 2, paragraph (13) (Definitions) of the Act on the Securitization of Assets (Act No. 105 of 1998);
machine translation, not official
**（５）** 信託法第百八十五条第三項（受益証券の発行に関する信託行為の定め）に規定する受益証券発行信託の受益証券
art-41/par-2/item-2/sub-6/sub2-5 · https://japanlaw.org/ja/inheritance-tax-act/art-41/par-2/item-2/sub-6/sub2-5 · https://japanlaw.org/l/325AC0000000073/art-41/par-2/item-2/sub-6/sub2-5
beneficiary certificates of a trust issuing beneficiary certificates prescribed in Article 185, paragraph (3) (Provisions of the Trust Instrument Concerning Issuance of Beneficiary Certificates) of the Trust Act;
machine translation, not official
**ト** 投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人（その規約に同条第十六項に規定する投資主の請求により投資口（同条第十四項に規定する投資口をいう。）の払戻しをする旨が定められているものに限る。）の投資証券で財務省令で定めるもの
art-41/par-2/item-2/sub-7 · https://japanlaw.org/ja/inheritance-tax-act/art-41/par-2/item-2/sub-7 · https://japanlaw.org/l/325AC0000000073/art-41/par-2/item-2/sub-7
investment securities specified by Ministry of Finance Order of an investment corporation prescribed in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations (limited to one whose articles of incorporation provide for the refund of investment units (meaning investment units prescribed in paragraph (14) of that Article) at the request of an investor prescribed in paragraph (16) of that Article);
machine translation, not official
**三** 動産
art-41/par-2/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-41/par-2/item-3 · https://japanlaw.org/l/325AC0000000073/art-41/par-2/item-3
movables.
machine translation, not official
**第三項** 前項第二号ロに規定する短期社債等とは、次に掲げるものをいう。
art-41/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-41/par-3 · https://japanlaw.org/l/325AC0000000073/art-41/par-3
The short-term corporate bonds, etc. prescribed in item (ii), (b) of the preceding paragraph are the following:
machine translation, not official
**一** 社債、株式等の振替に関する法律第六十六条第一号（権利の帰属）に規定する短期社債
art-41/par-3/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-41/par-3/item-1 · https://japanlaw.org/l/325AC0000000073/art-41/par-3/item-1
short-term corporate bonds prescribed in Article 66, item (i) (Attribution of Rights) of the Act on Book-Entry Transfer of Corporate Bonds and Shares;
machine translation, not official
**二** 投資信託及び投資法人に関する法律第百三十九条の十二第一項（短期投資法人債に係る特例）に規定する短期投資法人債
art-41/par-3/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-41/par-3/item-2 · https://japanlaw.org/l/325AC0000000073/art-41/par-3/item-2
short-term investment corporation bonds prescribed in Article 139-12, paragraph (1) (Special Provisions on Short-Term Investment Corporation Bonds) of the Act on Investment Trusts and Investment Corporations;
machine translation, not official
**三** 信用金庫法（昭和二十六年法律第二百三十八号）第五十四条の四第一項（短期債の発行）に規定する短期債
art-41/par-3/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-41/par-3/item-3 · https://japanlaw.org/l/325AC0000000073/art-41/par-3/item-3
short-term bonds prescribed in Article 54-4, paragraph (1) (Issuance of Short-Term Bonds) of the Shinkin Bank Act (Act No. 238 of 1951);
machine translation, not official
**四** 保険業法第六十一条の十第一項（短期社債に係る特例）に規定する短期社債
art-41/par-3/item-4 · https://japanlaw.org/ja/inheritance-tax-act/art-41/par-3/item-4 · https://japanlaw.org/l/325AC0000000073/art-41/par-3/item-4
short-term corporate bonds prescribed in Article 61-10, paragraph (1) (Special Provisions on Short-Term Corporate Bonds) of the Insurance Business Act;
machine translation, not official
**五** 資産の流動化に関する法律第二条第八項に規定する特定短期社債
art-41/par-3/item-5 · https://japanlaw.org/ja/inheritance-tax-act/art-41/par-3/item-5 · https://japanlaw.org/l/325AC0000000073/art-41/par-3/item-5
specified short-term corporate bonds prescribed in Article 2, paragraph (8) of the Act on the Securitization of Assets;
machine translation, not official
**六** 農林中央金庫法（平成十三年法律第九十三号）第六十二条の二第一項（短期農林債の発行）に規定する短期農林債
art-41/par-3/item-6 · https://japanlaw.org/ja/inheritance-tax-act/art-41/par-3/item-6 · https://japanlaw.org/l/325AC0000000073/art-41/par-3/item-6
short-term agriculture and forestry bonds prescribed in Article 62-2, paragraph (1) (Issuance of Short-Term Agriculture and Forestry Bonds) of the Norinchukin Bank Act (Act No. 93 of 2001).
machine translation, not official
**第四項** 第二項各号に掲げる財産のうち物納劣後財産（物納財産ではあるが他の財産に対して物納の順位が後れるものとして政令で定めるものをいう。以下この項及び第四十五条第一項において同じ。）を物納に充てることができる場合は、税務署長において特別の事情があると認める場合を除くほか、それぞれ第二項各号に掲げる財産のうち物納劣後財産に該当しないもので納税義務者が物納の許可の申請の際現に有するもののうちに適当な価額のものがない場合に限る。
art-41/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-41/par-4 · https://japanlaw.org/l/325AC0000000073/art-41/par-4
The case where property of lower priority for payment in kind (meaning property that is property for payment in kind but is specified by Cabinet Order as being of a lower order of priority for payment in kind than other property; the same applies hereinafter in this paragraph and Article 45, paragraph (1)), among the property listed in the items of paragraph (2), may be used for payment in kind is limited, except where the district director finds that there are special circumstances, to the case where there is no property of an appropriate value among the property listed in the respective items of paragraph (2) that does not fall under property of lower priority for payment in kind and that the person liable for tax actually holds at the time of the application for permission for payment in kind.
machine translation, not official
**第五項** 第二項第二号ロからホまでに掲げる財産（金融商品取引所に上場されているものその他の換価の容易なものとして財務省令で定めるものを除く。以下この項において同じ。）又は第二項第三号に掲げる財産を物納に充てることができる場合は、税務署長において特別の事情があると認める場合を除くほか、同項第二号ロからホまでに掲げる財産については同項第一号に掲げる財産及び同項第二号に掲げる財産のうち換価の容易なものとして財務省令で定めるもの、同項第三号に掲げる財産については同項第一号及び第二号に掲げる財産で、納税義務者が物納の許可の申請の際現に有するもののうちに適当な価額のものがない場合に限る。
art-41/par-5 · https://japanlaw.org/ja/inheritance-tax-act/art-41/par-5 · https://japanlaw.org/l/325AC0000000073/art-41/par-5
The case where property listed in paragraph (2), item (ii), (b) through (e) (excluding that listed on a financial instruments exchange and other property specified by Ministry of Finance Order as easy to convert into cash; the same applies hereinafter in this paragraph) or property listed in paragraph (2), item (iii) may be used for payment in kind is limited, except where the district director finds that there are special circumstances, to the case where, among what the person liable for tax actually holds at the time of the application for permission for payment in kind, there is no property of an appropriate value, as to the property listed in item (ii), (b) through (e) of that paragraph, among the property listed in item (i) of that paragraph and, of the property listed in item (ii) of that paragraph, that specified by Ministry of Finance Order as easy to convert into cash, and as to the property listed in item (iii) of that paragraph, among the property listed in items (i) and (ii) of that paragraph.
machine translation, not official
### 第四十二条（物納手続） — Procedures for Payment in Kind
caption: machine translation, not official
art-42 · https://japanlaw.org/ja/inheritance-tax-act/art-42 · https://japanlaw.org/l/325AC0000000073/art-42
**第一項** 前条第一項の規定による物納の許可を申請しようとする者は、その物納を求めようとする相続税の納期限までに、又は納付すべき日に、金銭で納付することを困難とする金額及びその困難とする事由、物納を求めようとする税額、物納に充てようとする財産の種類及び価額その他の財務省令で定める事項を記載した申請書に物納の手続に必要な書類として財務省令で定めるもの（以下この章において「物納手続関係書類」という。）を添付し、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。
art-42/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-42/par-1 · https://japanlaw.org/l/325AC0000000073/art-42/par-1
A person who intends to apply for permission for payment in kind under paragraph (1) of the preceding Article must, by the due date for payment of the inheritance tax for which payment in kind is sought or on the date on which it is to be paid, attach to a written application stating the amount for which payment in money is difficult and the reason for that difficulty, the amount of tax for which payment in kind is sought, the type and value of the property to be used for payment in kind, and other matters specified by Ministry of Finance Order, the documents specified by Ministry of Finance Order as necessary for the procedures for payment in kind (referred to as "documents for payment in kind procedures" in this Chapter), and submit them to the competent district director with jurisdiction over the place for tax payment.
machine translation, not official
**第二項** 税務署長は、前項の規定による申請書の提出があつた場合においては、当該申請者及び当該申請に係る事項について前条の規定に該当するか否かの調査を行い、その調査に基づき、当該申請書の提出期限の翌日から起算して三月以内に当該申請に係る税額の全部又は一部について物納財産ごとに当該申請に係る物納の許可をし、又は当該申請の却下をする。
art-42/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-42/par-2 · https://japanlaw.org/l/325AC0000000073/art-42/par-2
When a written application has been submitted pursuant to the preceding paragraph, the district director conducts an investigation of the applicant and the matters relating to the application as to whether the requirements of the preceding Article are met, and, based on that investigation, within three months from the day following the deadline for filing that written application, either grants permission for payment in kind relating to the application or rejects the application, for all or part of the amount of tax relating to the application, for each item of property for payment in kind.
machine translation, not official
**第三項** 税務署長は、前項の規定により許可をし、又は却下をした場合においては、当該許可に係る税額及び物納財産又は当該却下をした旨及びその理由を記載した書面により、これを当該申請者に通知する。
art-42/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-42/par-3 · https://japanlaw.org/l/325AC0000000073/art-42/par-3
If the district director has granted permission or rejected the application pursuant to the preceding paragraph, the district director notifies the applicant of this by a document stating the amount of tax and the property for payment in kind relating to the permission, or the fact of the rejection and the reason for it.
machine translation, not official
**第四項** 前条第一項の規定による物納の許可を申請しようとする者は、物納手続関係書類の全部又は一部を第一項の申請書の提出期限までに当該申請書に添付して提出することができない場合には、政令で定めるところにより、その旨、当該物納手続関係書類を提出する日その他財務省令で定める事項を記載した届出書（次項及び第十五項において「物納手続関係書類提出期限延長届出書」という。）を納税地の所轄税務署長に提出することができる。この場合において、当該提出する日が記載されていないときは、当該提出期限の翌日から起算して三月を経過する日が記載されているものとみなす。
art-42/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-42/par-4 · https://japanlaw.org/l/325AC0000000073/art-42/par-4
A person who intends to apply for permission for payment in kind under paragraph (1) of the preceding Article may, if the person is unable, by the deadline for filing the written application referred to in paragraph (1), to submit all or part of the documents for payment in kind procedures attached to that written application, submit to the competent district director with jurisdiction over the place for tax payment, as provided by Cabinet Order, a written notification (referred to as a "written notification of extension of the deadline for submitting documents for payment in kind procedures" in the following paragraph and paragraph (15)) stating that fact, the date on which the documents for payment in kind procedures will be submitted, and other matters specified by Ministry of Finance Order. In this case, if the date of submission is not stated, the day on which three months have elapsed from the day following that deadline for filing is deemed to be stated.
machine translation, not official
**第五項** 前項の規定により当該申請者が物納手続関係書類提出期限延長届出書を提出した場合には、物納手続関係書類（当該物納手続関係書類提出期限延長届出書に係るものに限る。次項において同じ。）の提出期限は、当該物納手続関係書類提出期限延長届出書に記載された当該物納手続関係書類を提出する日（その日が前項の提出期限の翌日から起算して三月を経過する日後である場合には、当該経過する日）とする。
art-42/par-5 · https://japanlaw.org/ja/inheritance-tax-act/art-42/par-5 · https://japanlaw.org/l/325AC0000000073/art-42/par-5
If the applicant has submitted a written notification of extension of the deadline for submitting documents for payment in kind procedures pursuant to the preceding paragraph, the deadline for submitting the documents for payment in kind procedures (limited to those relating to that written notification of extension of the deadline for submitting documents for payment in kind procedures; the same applies in the following paragraph) is the date stated in that written notification of extension of the deadline for submitting documents for payment in kind procedures for submitting those documents for payment in kind procedures (if that date is after the day on which three months have elapsed from the day following the deadline for filing referred to in the preceding paragraph, the day on which the three months elapse).
machine translation, not official
**第六項** 前二項（この項の規定により読み替えて適用する場合を含む。）の規定の適用を受けた者が前項に規定する提出する日までに物納手続関係書類を提出することができない場合における第四項の規定の適用については、同項中「第一項の申請書の提出期限までに当該申請書に添付して提出することができない場合」とあるのは、「次項に規定する提出する日までに同項の物納手続関係書類を提出することができない場合」とする。ただし、当該物納手続関係書類の提出期限は、第一項の申請書の提出期限の翌日から起算して一年を経過する日後とすることはできない。
art-42/par-6 · https://japanlaw.org/ja/inheritance-tax-act/art-42/par-6 · https://japanlaw.org/l/325AC0000000073/art-42/par-6
With regard to the application of paragraph (4) in the case where a person to whom the preceding two paragraphs (including the case where they apply as replaced pursuant to this paragraph) have applied is unable to submit documents for payment in kind procedures by the date of submission prescribed in the preceding paragraph, the phrase "by the deadline for filing the written application referred to in paragraph (1), to submit all or part of the documents for payment in kind procedures attached to that written application" in paragraph (4) is deemed to be replaced with "by the date of submission prescribed in the following paragraph, to submit the documents for payment in kind procedures referred to in that paragraph"; provided, however, that the deadline for submitting those documents for payment in kind procedures cannot be set after the day on which one year has elapsed from the day following the deadline for filing the written application referred to in paragraph (1).
machine translation, not official
**第七項** 前三項の規定の適用がある場合における第二項の規定の適用については、同項中「当該申請書」とあるのは、「物納手続関係書類（第四項の物納手続関係書類提出期限延長届出書に係るものに限る。）」とする。
art-42/par-7 · https://japanlaw.org/ja/inheritance-tax-act/art-42/par-7 · https://japanlaw.org/l/325AC0000000073/art-42/par-7
With regard to the application of paragraph (2) in the case where the preceding three paragraphs apply, the phrase "that written application" in paragraph (2) is deemed to be replaced with "documents for payment in kind procedures (limited to those relating to the written notification of extension of the deadline for submitting documents for payment in kind procedures referred to in paragraph (4))".
machine translation, not official
**第八項** 税務署長は、第一項の規定による申請書の提出があつた場合において、当該申請書についてその記載に不備があること又は物納手続関係書類についてその記載に不備があること若しくはその提出がないことその他の政令で定める事由があるときは、当該申請者に対して当該申請書の訂正又は当該物納手続関係書類の訂正若しくは提出を求めることができる。
art-42/par-8 · https://japanlaw.org/ja/inheritance-tax-act/art-42/par-8 · https://japanlaw.org/l/325AC0000000073/art-42/par-8
If a written application has been submitted pursuant to the provisions of paragraph (1), and there is a defect in the statement in that written application, a defect in the statement in, or a failure to submit, the documents for payment in kind procedures, or any other ground specified by Cabinet Order, the district director may request the applicant to correct that written application or to correct or submit those documents for payment in kind procedures.
machine translation, not official
**第九項** 税務署長は、前項の規定により申請書の訂正又は物納手続関係書類の訂正若しくは提出を求める場合においては、その旨及びその理由を記載した書面により、これを当該申請者に通知する。
art-42/par-9 · https://japanlaw.org/ja/inheritance-tax-act/art-42/par-9 · https://japanlaw.org/l/325AC0000000073/art-42/par-9
If the district director requests correction of a written application or correction or submission of documents for payment in kind procedures pursuant to the preceding paragraph, the district director notifies the applicant of this by a document stating that fact and the reason for it.
machine translation, not official
**第十項** 第八項の規定により申請書の訂正又は物納手続関係書類の訂正若しくは提出を求められた当該申請者は、前項の規定による通知を受けた日の翌日から起算して二十日以内に当該申請書の訂正又は当該物納手続関係書類の訂正若しくは提出をしなければならない。この場合において、当該期間内に当該申請書の訂正又は当該物納手続関係書類の訂正若しくは提出をしなかつたときは、当該申請者は、当該期間を経過した日において物納の申請を取り下げたものとみなす。
art-42/par-10 · https://japanlaw.org/ja/inheritance-tax-act/art-42/par-10 · https://japanlaw.org/l/325AC0000000073/art-42/par-10
An applicant who has been requested pursuant to paragraph (8) to correct the written application or to correct or submit the documents for payment in kind procedures must correct that written application or correct or submit those documents for payment in kind procedures within 20 days from the day following the day on which the applicant received the notice pursuant to the preceding paragraph. In this case, if the applicant has not corrected that written application or corrected or submitted those documents for payment in kind procedures within that period, the applicant is deemed to have withdrawn the application for payment in kind on the day on which that period elapsed.
machine translation, not official
**第十一項** 第八項の規定により物納手続関係書類の訂正又は提出を求められた当該申請者は、前項の経過した日の前日までに当該物納手続関係書類の訂正又は提出をすることができない場合には、政令で定めるところにより、その旨、当該物納手続関係書類の訂正又は提出をする日その他財務省令で定める事項を記載した届出書（次項において「物納手続関係書類補完期限延長届出書」という。）を納税地の所轄税務署長に提出することができる。この場合において、当該訂正又は提出をする日が記載されていないときは、当該経過した日から起算して三月を経過する日が記載されているものとみなす。
art-42/par-11 · https://japanlaw.org/ja/inheritance-tax-act/art-42/par-11 · https://japanlaw.org/l/325AC0000000073/art-42/par-11
An applicant who has been requested pursuant to paragraph (8) to correct or submit documents for payment in kind procedures may, if the applicant is unable to correct or submit the documents for payment in kind procedures by the day before the elapsed day referred to in the preceding paragraph, submit to the competent district director with jurisdiction over the place for tax payment, as provided by Cabinet Order, a written notification (referred to as a "written notification of extension of the deadline for completing documents for payment in kind procedures" in the following paragraph) stating that fact, the date on which the documents for payment in kind procedures will be corrected or submitted, and other matters specified by Ministry of Finance Order. In this case, if the date of correction or submission is not stated, the day on which three months have elapsed from that elapsed day is deemed to be stated.
machine translation, not official
**第十二項** 前項の規定により当該申請者が物納手続関係書類補完期限延長届出書を提出した場合には、物納手続関係書類（当該物納手続関係書類補完期限延長届出書に係るものに限る。次項において同じ。）の訂正又は提出の期限は、当該物納手続関係書類補完期限延長届出書に記載された当該物納手続関係書類の訂正又は提出をする日（その日が前項の経過した日から起算して三月を経過する日後である場合には、当該経過する日）とする。
art-42/par-12 · https://japanlaw.org/ja/inheritance-tax-act/art-42/par-12 · https://japanlaw.org/l/325AC0000000073/art-42/par-12
If the applicant has submitted a written notification of extension of the deadline for completing documents for payment in kind procedures pursuant to the preceding paragraph, the deadline for correcting or submitting the documents for payment in kind procedures (limited to those relating to that written notification of extension of the deadline for completing documents for payment in kind procedures; the same applies in the following paragraph) is the date stated in that written notification of extension of the deadline for completing documents for payment in kind procedures for correcting or submitting those documents for payment in kind procedures (if that date is after the day on which three months have elapsed from the elapsed day referred to in the preceding paragraph, the day on which the three months elapse).
machine translation, not official
**第十三項** 前二項（この項の規定により読み替えて適用する場合を含む。）の規定の適用を受けた者が前項に規定する訂正又は提出をする日までに物納手続関係書類の訂正又は提出をすることができない場合における第十一項の規定の適用については、同項中「前項の経過した日の前日」とあるのは、「次項に規定する訂正又は提出をする日」とする。ただし、当該物納手続関係書類の訂正又は提出の期限は、第九項の規定による通知を受けた日の翌日から起算して一年を経過する日後とすることはできない。
art-42/par-13 · https://japanlaw.org/ja/inheritance-tax-act/art-42/par-13 · https://japanlaw.org/l/325AC0000000073/art-42/par-13
With regard to the application of paragraph (11) in the case where a person to whom the preceding two paragraphs (including the case where they apply as replaced pursuant to this paragraph) have applied is unable to correct or submit documents for payment in kind procedures by the date of correction or submission prescribed in the preceding paragraph, the phrase "the day before the elapsed day referred to in the preceding paragraph" in paragraph (11) is deemed to be replaced with "the date of correction or submission prescribed in the following paragraph"; provided, however, that the deadline for correcting or submitting those documents for payment in kind procedures cannot be set after the day on which one year has elapsed from the day following the day on which the notice pursuant to paragraph (9) was received.
machine translation, not official
**第十四項** 第八項又は前三項の規定の適用がある場合における第二項の規定の適用については、同項中「以内」とあるのは、「に第九項の規定による通知を申請者が受けた日の翌日から申請書（第八項の規定に係るものに限る。）の訂正の期限又は物納手続関係書類（第八項の規定に係るものに限る。）若しくは物納手続関係書類（第十一項の物納手続関係書類補完期限延長届出書に係るものに限る。）の訂正若しくは提出の期限（以下この項において「申請書等の提出期限」という。）までの期間（第九項の規定による通知が複数ある場合には、それぞれの通知を受けた日の翌日から当該それぞれの通知に係る申請書等の提出期限までの期間を合算した期間（これらの期間のうち重複する期間がある場合には、当該重複する期間を合算した期間を除いた期間）とする。）を加算した期間内」とする。
art-42/par-14 · https://japanlaw.org/ja/inheritance-tax-act/art-42/par-14 · https://japanlaw.org/l/325AC0000000073/art-42/par-14
With regard to the application of paragraph (2) in the case where paragraph (8) or the preceding three paragraphs apply, the phrase "within three months" in paragraph (2) is deemed to be replaced with "within the period obtained by adding to three months the period from the day following the day on which the applicant received the notice pursuant to the provisions of paragraph (9) until the deadline for correcting the written application (limited to that relating to the provisions of paragraph (8)) or the deadline for correcting or submitting the documents for payment in kind procedures (limited to those relating to the provisions of paragraph (8)) or the documents for payment in kind procedures (limited to those relating to the written notification of extension of the deadline for completing documents for payment in kind procedures referred to in paragraph (11)) (referred to as the "deadline for submitting the application, etc." in this paragraph) (where there are multiple notices pursuant to the provisions of paragraph (9), the period obtained by aggregating the periods from the day following the day on which each notice was received until the deadline for submitting the application, etc. relating to each notice (where some of these periods overlap, the period excluding the period obtained by aggregating those overlapping periods))".
machine translation, not official
**第十五項** 第八項の規定により物納手続関係書類の訂正又は提出が求められている場合において、当該物納手続関係書類に係る物納財産についての物納手続関係書類提出期限延長届出書が提出されているときは、第十二項及び第十三項ただし書の規定の適用については、第十二項中「前項の経過した日から起算して三月を経過する日後である場合には、当該経過する日」とあるのは「当該訂正又は提出が求められている物納手続関係書類に係る物納財産についての第四項の物納手続関係書類提出期限延長届出書による期限後である場合には、当該期限」と、第十三項ただし書中「第九項の規定による通知を受けた日の翌日から起算して一年を経過する日」とあるのは「当該訂正又は提出が求められている物納手続関係書類に係る物納財産についての第四項の物納手続関係書類提出期限延長届出書による期限」とする。
art-42/par-15 · https://japanlaw.org/ja/inheritance-tax-act/art-42/par-15 · https://japanlaw.org/l/325AC0000000073/art-42/par-15
If correction or submission of documents for payment in kind procedures is requested pursuant to the provisions of paragraph (8), and a written notification of extension of the deadline for submitting documents for payment in kind procedures has been submitted for the property for payment in kind relating to those documents for payment in kind procedures, with regard to the application of paragraph (12) and the proviso to paragraph (13), the phrase "if that date is after the day on which three months have elapsed from the elapsed day referred to in the preceding paragraph, the day on which the three months elapse" in paragraph (12) is deemed to be replaced with "if that date is after the deadline under the written notification of extension of the deadline for submitting documents for payment in kind procedures referred to in paragraph (4) for the property for payment in kind relating to the documents for payment in kind procedures for which that correction or submission is requested, that deadline", and the phrase "the day on which one year has elapsed from the day following the day on which the notice pursuant to paragraph (9) was received" in the proviso to paragraph (13) with "the deadline under the written notification of extension of the deadline for submitting documents for payment in kind procedures referred to in paragraph (4) for the property for payment in kind relating to the documents for payment in kind procedures for which that correction or submission is requested".
machine translation, not official
**第十六項** 第二項の規定により、税務署長が、同項の調査を行う場合において、同項の申請書に係る物納財産が多数であることその他の事由により当該調査に三月を超える期間を要すると認めるときにおける同項の規定の適用については、同項中「三月」とあるのは、「六月」とする。
art-42/par-16 · https://japanlaw.org/ja/inheritance-tax-act/art-42/par-16 · https://japanlaw.org/l/325AC0000000073/art-42/par-16
In the case where, when the district director conducts the investigation referred to in paragraph (2) pursuant to the provisions of that paragraph, the district director finds that the investigation will require a period exceeding three months because the property for payment in kind relating to the written application referred to in that paragraph is numerous or for other reasons, with regard to the application of paragraph (2), the phrase "three months" in paragraph (2) is deemed to be replaced with "six months".
machine translation, not official
**第十七項** 第二項の規定により、税務署長が、同項の調査を行う場合において、積雪その他これに準ずる事由により当該調査に六月を超える期間を要すると認めるときにおける前項の規定の適用については、同項中「六月」とあるのは、「九月」とする。
art-42/par-17 · https://japanlaw.org/ja/inheritance-tax-act/art-42/par-17 · https://japanlaw.org/l/325AC0000000073/art-42/par-17
In the case where, when the district director conducts the investigation referred to in paragraph (2) pursuant to the provisions of that paragraph, the district director finds that the investigation will require a period exceeding six months because of heavy snowfall or other circumstances equivalent thereto, with regard to the application of the preceding paragraph, the phrase "six months" in the preceding paragraph is deemed to be replaced with "nine months".
machine translation, not official
**第十八項** 第二項の規定により税務署長が同項の調査を行う場合において、国税通則法第十一条（災害等による期限の延長）に規定する災害その他やむを得ない理由が生じたとき、又は第二十八項第二号に規定する政令で定めるやむを得ない事由が生じたときにおける第二項の規定の適用については、同項中「三月以内」とあるのは、「三月（第十六項の規定の適用がある場合には六月とし、第十七項の規定の適用がある場合には九月とする。）に第二十八項第一号の規定により読み替えて適用する第六項ただし書に規定する災害等延長期間又は第二十八項第二号に規定する政令で定める期間を加算した期間内」とする。
art-42/par-18 · https://japanlaw.org/ja/inheritance-tax-act/art-42/par-18 · https://japanlaw.org/l/325AC0000000073/art-42/par-18
In the case where, when the district director conducts the investigation referred to in paragraph (2) pursuant to the provisions of that paragraph, a disaster or other unavoidable reason prescribed in Article 11 (Extension of Time Limits due to Disasters and Similar Causes) of the Act on General Rules for National Taxes has arisen, or an unavoidable reason specified by Cabinet Order prescribed in paragraph (28), item (ii) has arisen, with regard to the application of paragraph (2), the phrase "within three months" in paragraph (2) is deemed to be replaced with "within the period obtained by adding to three months (six months where the provisions of paragraph (16) apply, and nine months where the provisions of paragraph (17) apply) the period of extension for a disaster or other unavoidable reason prescribed in the proviso to paragraph (6) as applied with replacement of terms pursuant to the provisions of paragraph (28), item (i), or the period specified by Cabinet Order prescribed in paragraph (28), item (ii)".
machine translation, not official
**第十九項** 税務署長は、前三項の規定の適用がある場合においては、その旨を記載した書面により、これを当該申請者に通知する。
art-42/par-19 · https://japanlaw.org/ja/inheritance-tax-act/art-42/par-19 · https://japanlaw.org/l/325AC0000000073/art-42/par-19
Where the provisions of the preceding three paragraphs apply, the district director is to notify the applicant of that fact by a document stating that fact.
machine translation, not official
**第二十項** 税務署長は、第二項の許可をしようとするときは、当該申請者に対し、一年を超えない範囲内で期限を定めて廃棄物の撤去その他の物納財産を収納するために必要な措置をとることを命ずることができる。
art-42/par-20 · https://japanlaw.org/ja/inheritance-tax-act/art-42/par-20 · https://japanlaw.org/l/325AC0000000073/art-42/par-20
When the district director intends to grant the permission under paragraph (2), the district director may order the applicant, setting a deadline within a period not exceeding one year, to take measures necessary for accepting the property for payment in kind, such as removal of waste.
machine translation, not official
**第二十一項** 税務署長は、前項の規定により措置をとることを命ずる場合においては、その旨を記載した書面により、これを当該申請者に通知する。
art-42/par-21 · https://japanlaw.org/ja/inheritance-tax-act/art-42/par-21 · https://japanlaw.org/l/325AC0000000073/art-42/par-21
Where the district director orders the taking of measures pursuant to the provisions of the preceding paragraph, the district director is to notify the applicant of that fact by a document stating that fact.
machine translation, not official
**第二十二項** 税務署長は、第二十項の措置をとることを命じた場合において、当該措置が同項の期限（次項の収納関係措置期限延長届出書が提出されている場合には、第二十四項に規定する期限）までにとられないときは、第二項の規定により物納の申請の却下をすることができる。
art-42/par-22 · https://japanlaw.org/ja/inheritance-tax-act/art-42/par-22 · https://japanlaw.org/l/325AC0000000073/art-42/par-22
Where the district director has ordered the taking of the measures in paragraph (20), if those measures are not taken by the deadline in that paragraph (or, where the written notification of extension of the deadline for measures for acceptance in the following paragraph has been filed, the deadline prescribed in paragraph (24)), the district director may reject the application for payment in kind pursuant to the provisions of paragraph (2).
machine translation, not official
**第二十三項** 第二十項の規定により同項の措置をとることを命じられた申請者は、同項の期限までに当該措置をとることができない場合には、政令で定めるところにより、その旨、当該措置をとる日その他財務省令で定める事項を記載した届出書（次項において「収納関係措置期限延長届出書」という。）を納税地の所轄税務署長に提出することができる。この場合において、当該措置をとる日が記載されていないときは、当該期限の翌日から起算して三月を経過する日が記載されているものとみなす。
art-42/par-23 · https://japanlaw.org/ja/inheritance-tax-act/art-42/par-23 · https://japanlaw.org/l/325AC0000000073/art-42/par-23
An applicant who has been ordered to take the measures in paragraph (20) pursuant to the provisions of that paragraph may, if unable to take those measures by the deadline in that paragraph, file with the competent district director with jurisdiction over the place for tax payment, as specified by Cabinet Order, a written notification stating that fact, the date on which those measures will be taken, and other matters specified by Ministry of Finance Order (referred to as the "written notification of extension of the deadline for measures for acceptance" in the following paragraph). In this case, where the date on which those measures will be taken is not stated, the date on which three months have elapsed from the day following that deadline is deemed to be stated.
machine translation, not official
**第二十四項** 前項の規定により当該申請者が収納関係措置期限延長届出書を提出した場合には、第二十項の措置（当該収納関係措置期限延長届出書に係るものに限る。次項において同じ。）の第二十項の期限は、当該収納関係措置期限延長届出書に記載された当該措置をとる日（その日が前項の期限の翌日から起算して三月を経過する日（その日が第二十一項の規定による通知を受けた日の翌日から起算して一年を経過する日後である場合には、当該経過する日）後である場合には、当該三月を経過する日）とする。
art-42/par-24 · https://japanlaw.org/ja/inheritance-tax-act/art-42/par-24 · https://japanlaw.org/l/325AC0000000073/art-42/par-24
Where the applicant has filed a written notification of extension of the deadline for measures for acceptance pursuant to the provisions of the preceding paragraph, the deadline in paragraph (20) for the measures in paragraph (20) (limited to those relating to that written notification of extension of the deadline for measures for acceptance; the same applies in the following paragraph) is the date for taking those measures stated in that written notification of extension of the deadline for measures for acceptance (where that date is after the date on which three months have elapsed from the day following the deadline in the preceding paragraph (where that date is after the date on which one year has elapsed from the day following the day on which the notice under the provisions of paragraph (21) was received, the date on which that year elapses), the date on which those three months elapse).
machine translation, not official
**第二十五項** 前二項（この項の規定により読み替えて適用する場合を含む。）の規定の適用を受けた者が前項に規定する当該措置をとる日までに第二十項の措置をとることができない場合における第二十三項の規定の適用については、同項中「同項の期限」とあるのは、「次項に規定する当該措置をとる日」とする。ただし、第二十項の期限は、第二十一項の規定による通知を受けた日の翌日から起算して一年を経過する日後とすることはできない。
art-42/par-25 · https://japanlaw.org/ja/inheritance-tax-act/art-42/par-25 · https://japanlaw.org/l/325AC0000000073/art-42/par-25
With regard to the application of the provisions of paragraph (23) in the case where a person to whom the provisions of the preceding two paragraphs (including where applied with the replacement of terms pursuant to the provisions of this paragraph) apply is unable to take the measures in paragraph (20) by the date for taking those measures prescribed in the preceding paragraph, the phrase "the deadline in that paragraph" in paragraph (23) is deemed to be replaced with "the date for taking those measures prescribed in the following paragraph"; provided, however, that the deadline in paragraph (20) cannot be later than the date on which one year has elapsed from the day following the day on which the notice under the provisions of paragraph (21) was received.
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**第二十六項** 第二十項又は前三項の規定の適用がある場合における第二項の規定の適用については、同項中「以内」とあるのは、「に第二十一項の規定による通知を受けた日の翌日から第二十項の期限（第二十三項の収納関係措置期限延長届出書が提出されている場合には、第二十四項に規定する期限）までの期間を加算した期間内」とする。
art-42/par-26 · https://japanlaw.org/ja/inheritance-tax-act/art-42/par-26 · https://japanlaw.org/l/325AC0000000073/art-42/par-26
With regard to the application of the provisions of paragraph (2) in the case where the provisions of paragraph (20) or the preceding three paragraphs apply, the phrase "within three months" in paragraph (2) is deemed to be replaced with "within the period obtained by adding to three months the period from the day following the day on which the notice under the provisions of paragraph (21) was received until the deadline in paragraph (20) (or, where the written notification of extension of the deadline for measures for acceptance in paragraph (23) has been filed, the deadline prescribed in paragraph (24))".
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**第二十七項** 第二十項の措置をとつた場合には、当該申請者は、遅滞なく、その旨その他の財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。
art-42/par-27 · https://japanlaw.org/ja/inheritance-tax-act/art-42/par-27 · https://japanlaw.org/l/325AC0000000073/art-42/par-27
Where the measures in paragraph (20) have been taken, the applicant must, without delay, file with the competent district director with jurisdiction over the place for tax payment a written notification stating that fact and other matters specified by Ministry of Finance Order.
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**第二十八項** 次の各号に掲げる場合における物納の許可の申請に係る手続をその期限までに行うことができない者に係るこの条の規定の適用については、当該各号に掲げる場合の区分に応じ、当該各号に定めるところによる。
art-42/par-28 · https://japanlaw.org/ja/inheritance-tax-act/art-42/par-28 · https://japanlaw.org/l/325AC0000000073/art-42/par-28
With regard to the application of the provisions of this Article to a person who is unable to carry out by the deadline the procedures relating to an application for permission for payment in kind in the cases set forth in the following items, the matters prescribed in each of those items apply according to the category of cases set forth in that item:
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**一** 国税通則法第十一条の規定の適用がある場合 この条の規定の適用については、第六項ただし書中「一年」とあるのは「一年に国税通則法第十一条（災害等による期限の延長）に規定する災害その他やむを得ない理由が生じた日から同条の規定により延長された期限までの期間（以下この条において「災害等延長期間」という。）を加算した期間」と、第十三項ただし書、第十五項及び第二十五項ただし書中「一年」とあるのは「一年に災害等延長期間（国税通則法第十一条に規定する災害その他やむを得ない理由が生じた日以後に当該通知を受けた場合には、同日から当該通知を受けた日までの期間を除く。）を加算した期間」とする。
art-42/par-28/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-42/par-28/item-1 · https://japanlaw.org/l/325AC0000000073/art-42/par-28/item-1
Where the provisions of Article 11 of the Act on General Rules for National Taxes apply: with regard to the application of the provisions of this Article, the phrase "one year" in the proviso to paragraph (6) is deemed to be replaced with "the period obtained by adding to one year the period from the day on which a disaster or other unavoidable reason prescribed in Article 11 (Extension of Time Limits due to Disasters and Similar Causes) of the Act on General Rules for National Taxes arose until the deadline extended pursuant to the provisions of that Article (referred to as the "period of extension for a disaster or other unavoidable reason" in this Article)", and the phrase "one year" in the proviso to paragraph (13), paragraph (15) and the proviso to paragraph (25) is deemed to be replaced with "the period obtained by adding to one year the period of extension for a disaster or other unavoidable reason (excluding, where that notice was received on or after the day on which a disaster or other unavoidable reason prescribed in Article 11 of that Act arose, the period from that day until the day on which that notice was received)";
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**二** 前号に掲げる場合のほか、政令で定めるやむを得ない事由が生じた場合 第四項に定める物納手続関係書類の提出期限その他の政令で定める手続に関する期限については、当該やむを得ない事由により当該手続を行うことができない期間として政令で定める期間延長する。
art-42/par-28/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-42/par-28/item-2 · https://japanlaw.org/l/325AC0000000073/art-42/par-28/item-2
Where, in addition to the case set forth in the preceding item, an unavoidable circumstance specified by Cabinet Order arises: the deadline for filing the documents for payment in kind procedures prescribed in paragraph (4) and other deadlines relating to procedures specified by Cabinet Order are extended by the period specified by Cabinet Order as the period during which that procedure cannot be carried out by reason of that unavoidable circumstance.
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**第二十九項** 前項の規定の適用がある場合において、第七項の規定により読み替えられた第二項の規定を適用するときは、第十八項の規定は、適用しない。
art-42/par-29 · https://japanlaw.org/ja/inheritance-tax-act/art-42/par-29 · https://japanlaw.org/l/325AC0000000073/art-42/par-29
In the case where the provisions of the preceding paragraph apply, when applying the provisions of paragraph (2) as read pursuant to the provisions of paragraph (7), the provisions of paragraph (18) do not apply.
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**第三十項** 税務署長は、第二項の規定により物納の許可をする場合において、物納財産の性質その他の事情に照らし必要があると認めるときは、必要な限度において当該許可に条件を付することができる。この場合において、当該許可に付した条件を記載した書面により、これを当該申請者に通知する。
art-42/par-30 · https://japanlaw.org/ja/inheritance-tax-act/art-42/par-30 · https://japanlaw.org/l/325AC0000000073/art-42/par-30
When granting permission for payment in kind pursuant to the provisions of paragraph (2), if the district director finds it necessary in light of the nature of the property for payment in kind and other circumstances, the district director may attach conditions to that permission to the extent necessary. In this case, the district director is to notify the applicant of the conditions by a document stating the conditions attached to that permission.
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**第三十一項** 第二項に規定する期間内（第七項、第十四項、第十六項（第十七項の規定により読み替えて適用する場合を含む。）、第十八項又は第二十六項の規定の適用がある場合には、これらの規定により読み替えて適用する第二項に規定する期間内）に税務署長が物納の許可又は当該物納の申請の却下をしない場合には、当該物納の許可があつたものとみなす。
art-42/par-31 · https://japanlaw.org/ja/inheritance-tax-act/art-42/par-31 · https://japanlaw.org/l/325AC0000000073/art-42/par-31
Where the district director neither grants permission for payment in kind nor rejects the application for payment in kind within the period prescribed in paragraph (2) (or, where the provisions of paragraph (7), (14), (16) (including as applied with the replacement of terms pursuant to the provisions of paragraph (17)), (18) or (26) apply, within the period prescribed in paragraph (2) as applied with the replacement of terms pursuant to those provisions), the permission for that payment in kind is deemed to have been granted.
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**第三十二項** 第四十条第一項の規定は、第一項の規定による申請書の提出があつた場合について準用する。
art-42/par-32 · https://japanlaw.org/ja/inheritance-tax-act/art-42/par-32 · https://japanlaw.org/l/325AC0000000073/art-42/par-32
The provisions of Article 40, paragraph (1) apply mutatis mutandis to the case where a written application has been submitted pursuant to the provisions of paragraph (1).
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**第三十三項** 前各項に定めるもののほか、物納に関する手続その他物納に関し必要な事項は、政令で定める。
art-42/par-33 · https://japanlaw.org/ja/inheritance-tax-act/art-42/par-33 · https://japanlaw.org/l/325AC0000000073/art-42/par-33
In addition to what is provided for in the preceding paragraphs, the procedures for payment in kind and other matters necessary for payment in kind are to be specified by Cabinet Order.
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### 第四十三条（物納財産の収納価額等） — Accepted Value of Property for Payment in Kind, etc.
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art-43 · https://japanlaw.org/ja/inheritance-tax-act/art-43 · https://japanlaw.org/l/325AC0000000073/art-43
**第一項** 物納財産の収納価額は、課税価格計算の基礎となつた当該財産の価額による。ただし、税務署長は、収納の時までに当該財産の状況に著しい変化が生じたときは、収納の時の現況により当該財産の収納価額を定めることができる。
art-43/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-43/par-1 · https://japanlaw.org/l/325AC0000000073/art-43/par-1
The accepted value of property for payment in kind is the value of that property that served as the basis for calculating the taxable value; provided, however, that if a significant change has occurred in the condition of that property by the time of acceptance, the district director may determine the accepted value of that property according to its condition at the time of acceptance.
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**第二項** 物納の許可を受けた税額に相当する相続税は、物納財産の引渡し、所有権の移転の登記その他法令により第三者に対抗することができる要件を充足した時において、納付があつたものとする。
art-43/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-43/par-2 · https://japanlaw.org/l/325AC0000000073/art-43/par-2
Inheritance tax corresponding to the amount of tax for which permission for payment in kind has been obtained is deemed to have been paid at the time when the delivery of the property for payment in kind, the registration of the transfer of ownership, or another requirement under laws and regulations for asserting rights against third parties has been satisfied.
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**第三項** 物納の許可を受けて相続税を納付した場合において、その相続税について過誤納額があつたときは、その物納に充てた財産は、納税義務者の申請により、これを当該過誤納額の還付に充てることができる。ただし、当該財産が換価されていたとき、公用若しくは公共の用に供されており、若しくは供されることが確実であると見込まれるとき、又は当該過誤納額が当該財産の収納価額の二分の一に満たないときは、この限りでない。
art-43/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-43/par-3 · https://japanlaw.org/l/325AC0000000073/art-43/par-3
Where inheritance tax has been paid after obtaining permission for payment in kind and there is an amount of overpayment or payment by mistake with respect to that inheritance tax, the property applied to that payment in kind may, upon application by the person liable for tax, be applied to the refund of that amount of overpayment or payment by mistake; provided, however, that this does not apply where that property has been converted into money, where it is being put to official or public use or is reliably expected to be so used, or where that amount of overpayment or payment by mistake is less than one-half of the accepted value of that property.
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**第四項** 前項の規定により過誤納額の還付に充てる場合における当該財産の価額は、収納価額（国がその財産につき有益費を支出したときは、その費用の額に相当する金額を加算した金額）による。
art-43/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-43/par-4 · https://japanlaw.org/l/325AC0000000073/art-43/par-4
The value of the property in the case where it is applied to the refund of an amount of overpayment or payment by mistake pursuant to the provisions of the preceding paragraph is the accepted value (or, where the State has spent beneficial expenses on that property, the amount obtained by adding the amount corresponding to the amount of those expenses).
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**第五項** 第三項の規定により物納に充てた財産で過誤納額の還付を受けようとする者は、当該過誤納額、還付を受けようとする財産の種類及び収納価額その他の財務省令で定める事項を記載した申請書を当該物納の許可をした税務署長に提出しなければならない。
art-43/par-5 · https://japanlaw.org/ja/inheritance-tax-act/art-43/par-5 · https://japanlaw.org/l/325AC0000000073/art-43/par-5
A person who wishes to receive a refund of an amount of overpayment or payment by mistake with property applied to payment in kind pursuant to the provisions of paragraph (3) must submit to the district director who granted that permission for payment in kind a written application stating that amount of overpayment or payment by mistake, the type and accepted value of the property for which the refund is sought, and other matters specified by Ministry of Finance Order.
machine translation, not official
**第六項** 第三項の規定により物納に充てた財産で過誤納額の還付を受けようとする場合において、当該過誤納額が当該財産の価額に満たないときは、当該還付を受けようとする者は、あらかじめ、当該財産の価額と当該過誤納額との差額に相当する金額を国に納付しなければならない。
art-43/par-6 · https://japanlaw.org/ja/inheritance-tax-act/art-43/par-6 · https://japanlaw.org/l/325AC0000000073/art-43/par-6
In the case where a person wishes to receive a refund of an amount of overpayment or payment by mistake with property applied to payment in kind pursuant to the provisions of paragraph (3), if that amount of overpayment or payment by mistake is less than the value of that property, the person seeking that refund must pay to the State in advance an amount corresponding to the difference between the value of that property and that amount of overpayment or payment by mistake.
machine translation, not official
**第七項** 前各項に定めるもののほか、物納財産の収納又は過誤納額の還付に関する手続に関し必要な事項は、政令で定める。
art-43/par-7 · https://japanlaw.org/ja/inheritance-tax-act/art-43/par-7 · https://japanlaw.org/l/325AC0000000073/art-43/par-7
In addition to what is provided for in the preceding paragraphs, the matters necessary for the procedures for accepting property for payment in kind or for refunding amounts of overpayment or payment by mistake are to be specified by Cabinet Order.
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### 第四十四条（物納申請の全部又は一部の却下に係る延納） — Deferment of Payment upon Rejection of an Application for Payment in Kind in Whole or in Part
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art-44 · https://japanlaw.org/ja/inheritance-tax-act/art-44 · https://japanlaw.org/l/325AC0000000073/art-44
**第一項** 税務署長は、第四十一条第一項の規定による申請があつた場合において、延納により金銭で納付することを困難とする事由がないと認めたことから第四十二条第二項の規定により物納の申請の却下をしたとき、又は第四十一条第一項に規定する納付を困難とする金額が当該申請に係る金額より少ないと認めたことから第四十二条第二項の規定により当該申請に係る相続税額の一部について当該申請の却下をしたときは、これらの却下に係る相続税額につき、これらの却下の日の翌日から起算して二十日以内にされた当該申請者の申請により、当該相続税額のうち金銭で一時に納付することを困難とする金額として政令で定める額を限度として、延納の許可をすることができる。
art-44/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-44/par-1 · https://japanlaw.org/l/325AC0000000073/art-44/par-1
Where an application has been made pursuant to the provisions of Article 41, paragraph (1), and the district director has rejected the application for payment in kind pursuant to the provisions of Article 42, paragraph (2) because the district director found that there was no reason that made it difficult to pay in money by deferment of payment, or has rejected the application with respect to a part of the amount of inheritance tax relating to the application pursuant to the provisions of Article 42, paragraph (2) because the district director found that the amount for which payment is difficult prescribed in Article 41, paragraph (1) was less than the amount relating to the application, the district director may, upon an application by the applicant made within 20 days from the day following the date of those rejections, grant permission to defer payment of the amount of inheritance tax subject to those rejections, up to the amount specified by Cabinet Order as the portion of that amount of inheritance tax that is difficult to pay in money in a lump sum.
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**第二項** 第三十八条第一項、第二項及び第四項、第三十九条（第二十九項を除く。）並びに第四十条の規定は、前項の規定による延納について準用する。この場合において、必要な技術的読替えは、政令で定める。
art-44/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-44/par-2 · https://japanlaw.org/l/325AC0000000073/art-44/par-2
The provisions of Article 38, paragraphs (1), (2) and (4), Article 39 (excluding paragraph (29)) and Article 40 apply mutatis mutandis to deferment of payment under the provisions of the preceding paragraph. In this case, the necessary technical replacement of terms is to be specified by Cabinet Order.
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### 第四十五条（物納申請の却下に係る再申請） — Reapplication Following Rejection of an Application for Payment in Kind
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art-45 · https://japanlaw.org/ja/inheritance-tax-act/art-45 · https://japanlaw.org/l/325AC0000000073/art-45
**第一項** 税務署長は、第四十一条第一項の規定による申請があつた場合において、同項の物納の許可の申請に係る物納財産が管理処分不適格財産又は物納劣後財産に該当することから第四十二条第二項の規定により当該申請の却下をしたときは、当該却下の日の翌日から起算して二十日以内にされた当該申請者の申請（当該物納財産以外の物納財産に係る申請に限る。）により、第四十一条第一項に規定する納付を困難とする金額として政令で定める額を限度として、物納の許可をすることができる。
art-45/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-45/par-1 · https://japanlaw.org/l/325AC0000000073/art-45/par-1
Where an application has been made pursuant to the provisions of Article 41, paragraph (1), and the district director has rejected that application pursuant to the provisions of Article 42, paragraph (2) because the property for payment in kind relating to the application for permission for payment in kind under Article 41, paragraph (1) falls under property unsuitable for management or disposal or property of lower priority for payment in kind, the district director may, upon an application by the applicant made within 20 days from the day following the date of that rejection (limited to an application relating to property for payment in kind other than that property for payment in kind), permit payment in kind up to the amount specified by Cabinet Order as the amount for which payment is difficult prescribed in Article 41, paragraph (1).
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**第二項** 第四十一条から第四十三条までの規定は、前項の規定による物納について準用する。この場合において、必要な技術的読替えは、政令で定める。
art-45/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-45/par-2 · https://japanlaw.org/l/325AC0000000073/art-45/par-2
The provisions of Articles 41 through 43 apply mutatis mutandis to payment in kind under the preceding paragraph. In this case, the necessary technical replacement of terms is specified by Cabinet Order.
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### 第四十六条（物納の撤回） — Withdrawal of Payment in Kind
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art-46 · https://japanlaw.org/ja/inheritance-tax-act/art-46 · https://japanlaw.org/l/325AC0000000073/art-46
**第一項** 税務署長は、第四十二条第二項（前条第二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をした不動産のうちに賃借権その他の不動産を使用する権利の目的となつている不動産がある場合において、当該物納の許可を受けた者が、その後物納に係る相続税を、金銭で一時に納付し、又は次条第三項の規定による延納の許可を受けて納付するときは、当該不動産については、その収納後においても、当該物納の許可を受けた日の翌日から起算して一年以内にされたその者の申請により、その物納の撤回の承認をすることができる。ただし、当該不動産が換価されていたとき、又は公用若しくは公共の用に供されており若しくは供されることが確実であると見込まれるときは、この限りでない。
art-46/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-46/par-1 · https://japanlaw.org/l/325AC0000000073/art-46/par-1
If, among the real property for which the district director has granted permission for payment in kind pursuant to Article 42, paragraph (2) (including as applied mutatis mutandis pursuant to paragraph (2) of the preceding Article), there is real property that is subject to a leasehold or another right to use real property, and the person who received that permission for payment in kind subsequently pays the inheritance tax subject to the payment in kind in a lump sum in money, or pays it after receiving permission to defer payment pursuant to paragraph (3) of the following Article, the district director may, even after the acceptance of that real property, approve the withdrawal of payment in kind of that real property upon an application of that person made within one year from the day following the day on which that permission for payment in kind was received; provided, however, that this does not apply if that real property has been converted into money or is being used for governmental or public purposes or is reliably expected to be so used.
machine translation, not official
**第二項** 前項の規定による物納の撤回を申請しようとする者は、当該撤回の承認を求めようとする理由その他の財務省令で定める事項を記載した申請書を納税地の所轄税務署長に提出しなければならない。
art-46/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-46/par-2 · https://japanlaw.org/l/325AC0000000073/art-46/par-2
A person who intends to apply for the withdrawal of payment in kind under the preceding paragraph must submit to the competent district director with jurisdiction over the place for tax payment a written application stating the reason for which the person seeks approval of that withdrawal and other particulars specified by Ministry of Finance Order.
machine translation, not official
**第三項** 税務署長は、前項の規定による申請書の提出があつた場合においては、当該申請者及び当該申請に係る事項について第一項の規定に該当するか否かの調査を行い、その調査に基づき、当該申請書の提出があつた日の翌日から起算して三月以内に当該申請の承認をし、又は当該申請の却下をする。
art-46/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-46/par-3 · https://japanlaw.org/l/325AC0000000073/art-46/par-3
If a written application has been submitted pursuant to the preceding paragraph, the district director is to investigate whether the applicant and the matters concerning the application fall under paragraph (1), and, based on that investigation, is to approve the application or reject it within three months from the day following the day on which the written application was submitted.
machine translation, not official
**第四項** 税務署長は、前項の場合において、物納の許可があつた二以上の不動産の一部について物納の撤回の申請があり、又は物納の許可があつた一の不動産を分割してその一部について物納の撤回の申請があつたとき（これらの申請のあつた財産以外の物納財産のうちにその物納の撤回により管理又は処分をするのに不適格な財産として政令で定めるもの（以下この条において「不適格財産」という。）があるときに限る。）は、当該不適格財産を物納の撤回の申請に係る財産に追加することを求め、当該申請者が当該財産に当該不適格財産を追加するのをまつて同項の規定により当該撤回の承認をし、又は当該申請の却下をすることができる。この場合において、同項の規定の適用については、同項中「当該申請書の提出があつた日の翌日から起算して三月」とあるのは、「第六項の規定による通知が発せられた日の翌日から起算して二月」とする。
art-46/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-46/par-4 · https://japanlaw.org/l/325AC0000000073/art-46/par-4
In the case referred to in the preceding paragraph, if an application for withdrawal of payment in kind is made for part of two or more items of real property for which permission for payment in kind was granted, or if the real property for which permission for payment in kind was granted is one item and an application for withdrawal of payment in kind is made for part of it after dividing it (limited to the case where, among the property for payment in kind other than the property for which those applications were made, there is property specified by Cabinet Order as unsuitable for management or disposal as a result of that withdrawal of payment in kind (referred to as "unsuitable property" in this Article)), the district director may request that the unsuitable property be added to the property subject to the application for withdrawal of payment in kind, and may approve that withdrawal or reject the application under that paragraph after the applicant adds the unsuitable property to that property. In this case, with regard to the application of that paragraph, the phrase "three months from the day following the day on which the written application was submitted" in that paragraph is deemed to be replaced with "two months from the day following the day on which the notice under paragraph (6) was issued".
machine translation, not official
**第五項** 税務署長は、第三項の場合において、物納の撤回に係る相続税のうちに金銭で一時に納付すべき相続税又は納付すべき第九項の有益費があるときは、第十項の規定による通知が発せられた日の翌日から起算して一月以内に当該相続税及び当該有益費が完納されるのをまつて第三項の規定による物納の撤回の承認をし、又は物納の撤回の申請の却下をすることができる。この場合において、同項の規定の適用については、同項中「当該申請書の提出があつた日の翌日から起算して三月」とあるのは、「第十項の規定による通知が発せられた日の翌日から起算して二月」とする。
art-46/par-5 · https://japanlaw.org/ja/inheritance-tax-act/art-46/par-5 · https://japanlaw.org/l/325AC0000000073/art-46/par-5
In the case referred to in paragraph (3), if, among the inheritance tax subject to the withdrawal of payment in kind, there is inheritance tax to be paid in a lump sum in money or beneficial expenses under paragraph (9) to be paid, the district director may approve the withdrawal of payment in kind under paragraph (3) or reject the application for withdrawal of payment in kind after that inheritance tax and those beneficial expenses are paid in full within one month from the day following the day on which the notice under paragraph (10) was issued. In this case, with regard to the application of paragraph (3), the phrase "three months from the day following the day on which the written application was submitted" in that paragraph is deemed to be replaced with "two months from the day following the day on which the notice under paragraph (10) was issued".
machine translation, not official
**第六項** 税務署長は、第三項の規定による物納の撤回の承認をし、若しくは当該撤回の申請の却下をし、又は第四項の規定による当該申請に係る不適格財産の追加を求める場合には、次の各号に掲げる場合の区分に応じ、当該各号に定める事項を記載した書面により、これを当該申請者に通知する。
art-46/par-6 · https://japanlaw.org/ja/inheritance-tax-act/art-46/par-6 · https://japanlaw.org/l/325AC0000000073/art-46/par-6
When the district director approves the withdrawal of payment in kind under paragraph (3), rejects the application for that withdrawal, or requests under paragraph (4) the addition of unsuitable property to the property subject to that application, the district director is to notify the applicant of it by a document stating the matters prescribed in each of the following items according to the case classification set forth in that item:
machine translation, not official
**一** 物納の撤回の承認をする場合 その旨並びに当該承認をする不動産に係る事項及び当該撤回に係る相続税額
art-46/par-6/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-46/par-6/item-1 · https://japanlaw.org/l/325AC0000000073/art-46/par-6/item-1
in the case of approving the withdrawal of payment in kind: that fact, the matters concerning the real property for which that approval is given, and the amount of inheritance tax subject to that withdrawal;
machine translation, not official
**二** 物納の撤回の申請の却下をする場合 その旨及び却下をする理由
art-46/par-6/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-46/par-6/item-2 · https://japanlaw.org/l/325AC0000000073/art-46/par-6/item-2
in the case of rejecting the application for withdrawal of payment in kind: that fact and the reason for the rejection;
machine translation, not official
**三** 物納の撤回の申請に係る不適格財産の追加を求める場合 その旨及び当該追加を求める理由
art-46/par-6/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-46/par-6/item-3 · https://japanlaw.org/l/325AC0000000073/art-46/par-6/item-3
in the case of requesting the addition of unsuitable property to the property subject to the application for withdrawal of payment in kind: that fact and the reason for requesting the addition.
machine translation, not official
**第七項** 第四項の規定による物納の撤回の申請に係る不適格財産の追加の求めがあつた場合において、当該申請者が前項（第三号に限る。）の規定による通知を受けた日の翌日から起算して二十日以内（当該申請者が当該期間内にその求めに応ずることができないことにつき税務署長においてやむを得ない事情があると認める場合には、税務署長の指定する日まで）にその求めに応じなかつたときは、当該申請者は、当該申請を取り下げたものとみなす。
art-46/par-7 · https://japanlaw.org/ja/inheritance-tax-act/art-46/par-7 · https://japanlaw.org/l/325AC0000000073/art-46/par-7
If a request has been made for the addition of unsuitable property to the property subject to the application for withdrawal of payment in kind under paragraph (4), and the applicant does not comply with the request within 20 days from the day following the day on which the applicant received the notice under the preceding paragraph (limited to item (iii)) (or, if the district director finds that there are unavoidable circumstances preventing the applicant from complying with the request within that period, by the day designated by the district director), the applicant is deemed to have withdrawn the application.
machine translation, not official
**第八項** 前項に規定する税務署長においてやむを得ない事情があると認める場合における第三項の規定の適用については、同項中「当該申請書の提出があつた日の翌日から起算して三月」とあるのは、「第七項の税務署長の指定する日の翌日から起算して一月」とする。
art-46/par-8 · https://japanlaw.org/ja/inheritance-tax-act/art-46/par-8 · https://japanlaw.org/l/325AC0000000073/art-46/par-8
With regard to the application of paragraph (3) in the case where the district director finds that there are unavoidable circumstances as prescribed in the preceding paragraph, the phrase "three months from the day following the day on which the written application was submitted" in that paragraph is deemed to be replaced with "one month from the day following the day designated by the district director under paragraph (7)".
machine translation, not official
**第九項** 第三項の規定による物納の撤回の承認を受けようとする者は、当該撤回に係る財産につき国が支出した有益費がある場合には、その費用の額に相当する金銭を納付しなければならない。ただし、当該財産につき当該承認を受けることができなかつた場合は、この限りでない。
art-46/par-9 · https://japanlaw.org/ja/inheritance-tax-act/art-46/par-9 · https://japanlaw.org/l/325AC0000000073/art-46/par-9
A person who intends to receive approval of the withdrawal of payment in kind under paragraph (3) must pay money equivalent to the amount of beneficial expenses, if any, that the State has expended for the property subject to that withdrawal; provided, however, that this does not apply if the approval could not be received for that property.
machine translation, not official
**第十項** 税務署長は、第三項の規定による物納の撤回の承認をする場合において、当該撤回に係る相続税のうちに金銭で一時に納付すべき相続税又は納付すべき前項の有益費があるときは、あらかじめ、当該相続税の額及び当該有益費の額を記載した書面により、これを当該申請者に通知する。この場合において、当該申請者がその通知が発せられた日の翌日から起算して一月以内にその通知に係る当該相続税及び当該有益費を完納しないときは、当該申請者は、当該撤回の申請を取り下げたものとみなす。
art-46/par-10 · https://japanlaw.org/ja/inheritance-tax-act/art-46/par-10 · https://japanlaw.org/l/325AC0000000073/art-46/par-10
If the district director approves the withdrawal of payment in kind under paragraph (3) and, among the inheritance tax subject to that withdrawal, there is inheritance tax to be paid in a lump sum in money or beneficial expenses under the preceding paragraph to be paid, the district director is to notify the applicant of it in advance by a document stating the amount of that inheritance tax and the amount of those beneficial expenses. In this case, if the applicant does not pay in full the inheritance tax and the beneficial expenses subject to the notice within one month from the day following the day on which the notice was issued, the applicant is deemed to have withdrawn the application for that withdrawal.
machine translation, not official
**第十一項** 第三項に規定する期間内（第四項、第五項又は第八項の規定の適用がある場合には、これらの規定により読み替えて適用する第三項に規定する期間内）に、税務署長が物納の撤回の承認又は申請の却下をしない場合には、当該撤回の承認があつたものとみなす。
art-46/par-11 · https://japanlaw.org/ja/inheritance-tax-act/art-46/par-11 · https://japanlaw.org/l/325AC0000000073/art-46/par-11
If the district director neither approves the withdrawal of payment in kind nor rejects the application within the period prescribed in paragraph (3) (or, if paragraph (4), paragraph (5) or paragraph (8) is applicable, within the period prescribed in paragraph (3) as applied with the terms replaced pursuant to those provisions), the withdrawal is deemed to have been approved.
machine translation, not official
**第十二項** 前各項に定めるもののほか、物納の撤回に関する手続に関し必要な事項は、政令で定める。
art-46/par-12 · https://japanlaw.org/ja/inheritance-tax-act/art-46/par-12 · https://japanlaw.org/l/325AC0000000073/art-46/par-12
In addition to what is provided for in the preceding paragraphs, other particulars necessary for procedures concerning the withdrawal of payment in kind are specified by Cabinet Order.
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### 第四十七条（物納の撤回に係る延納） — Deferment of Payment Concerning Withdrawal of Payment in Kind
caption: machine translation, not official
art-47 · https://japanlaw.org/ja/inheritance-tax-act/art-47 · https://japanlaw.org/l/325AC0000000073/art-47
**第一項** 税務署長は、前条第一項の物納の許可を受けた者が同項の規定による物納の撤回の承認を受けようとする場合において、当該物納の許可を受けた者の申請により、当該撤回に係る相続税額につき、当該相続税額のうち金銭で一時に納付することを困難とする金額として政令で定める額を限度として、延納の許可をすることができる。
art-47/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-47/par-1 · https://japanlaw.org/l/325AC0000000073/art-47/par-1
If a person who has received permission for payment in kind under paragraph (1) of the preceding Article intends to receive approval of the withdrawal of payment in kind under that paragraph, the district director may, upon an application of the person who received that permission for payment in kind, grant permission to defer payment of the amount of inheritance tax subject to that withdrawal, up to the amount specified by Cabinet Order as the amount of that inheritance tax that it is difficult to pay in a lump sum in money.
machine translation, not official
**第二項** 前項の規定による延納の許可を申請しようとする者は、前条第二項の規定による物納の撤回の申請書の提出と同時に、当該撤回に係る相続税額その他の財務省令で定める事項を記載した申請書に担保提供関係書類を添付し、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。
art-47/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-47/par-2 · https://japanlaw.org/l/325AC0000000073/art-47/par-2
A person who intends to apply for permission to defer payment under the preceding paragraph must submit to the competent district director with jurisdiction over the place for tax payment, at the same time as the submission of the written application for withdrawal of payment in kind under paragraph (2) of the preceding Article, a written application stating the amount of inheritance tax subject to that withdrawal and other particulars specified by Ministry of Finance Order, with documents for provision of security attached.
machine translation, not official
**第三項** 税務署長は、前項の規定による申請書の提出があつた場合においては、その申請の基因となる物納の撤回の申請の却下をする場合を除き、当該申請者及び当該申請に係る事項について前条第一項及び前二項の規定に該当するか否かの調査を行い、その調査に基づき、当該申請書の提出期限の翌日から起算して三月以内に当該申請に係る税額の全部又は一部について当該申請に係る条件若しくはこれを変更した条件により物納の撤回に係る延納の許可をし、又は当該申請の却下をする。ただし、税務署長が当該延納の許可をする場合において、当該申請者の提供しようとする担保が適当でないと認めるときは、その変更を求めることができる。
art-47/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-47/par-3 · https://japanlaw.org/l/325AC0000000073/art-47/par-3
If a written application has been submitted pursuant to the preceding paragraph, the district director is to investigate whether the applicant and the matters concerning the application fall under paragraph (1) of the preceding Article and the preceding two paragraphs, except where rejecting the application for withdrawal of payment in kind that is the basis of the application, and, based on that investigation, is to grant permission to defer payment concerning the withdrawal of payment in kind, for all or part of the tax amount subject to the application, on the conditions subject to the application or on conditions modified from them, or reject the application, within three months from the day following the deadline for filing the written application; provided, however, that if the district director grants that permission to defer payment and finds that the security the applicant intends to provide is not appropriate, the district director may request a change of it.
machine translation, not official
**第四項** 税務署長は、前項の延納の許可をする場合には、未経過延納税額のうち金銭で一時に納付することを困難とする金額を限度として、未経過延納期間内の年賦延納により許可をしなければならない。
art-47/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-47/par-4 · https://japanlaw.org/l/325AC0000000073/art-47/par-4
When granting permission to defer payment under the preceding paragraph, the district director must grant it by deferment in annual installments within the deferment period not yet elapsed, up to the amount that is difficult to pay in a lump sum in money out of the amount subject to deferment not yet due.
machine translation, not official
**第五項** 前項の未経過延納税額とは、物納の撤回に係る相続税につきその納期限又は納付すべき日に第三十八条第一項の規定による延納の許可があつたものとした場合における各延納年割額のうち、物納の撤回の承認をする日後に納付の期限が到来することとなる延納年割額（次項において「未経過延納年割額」という。）の合計額をいい、前項の未経過延納期間とは、当該相続税につきその納期限又は納付すべき日に当該延納の許可があつたものとした場合における延納期間のうち、物納の撤回の承認をする日後の期間をいう。ただし、当該相続税に係る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は、当該物納の撤回の承認をする時までに納付すべき税額の確定した相続税額の計算の基礎となつた財産の価額を基準として計算するものとする。
art-47/par-5 · https://japanlaw.org/ja/inheritance-tax-act/art-47/par-5 · https://japanlaw.org/l/325AC0000000073/art-47/par-5
The amount subject to deferment not yet due in the preceding paragraph means the total of those annual installment amounts, among the respective annual installment amounts on the assumption that permission to defer payment under Article 38, paragraph (1) had been granted on the due date for payment or the date of payment of the inheritance tax subject to the withdrawal of payment in kind, for which the payment deadline will arrive after the day on which the withdrawal of payment in kind is approved (referred to as "annual deferred payment amount not yet due" in the following paragraph); and the deferment period not yet elapsed in the preceding paragraph means, of the deferment period on the assumption that that permission to defer payment had been granted for that inheritance tax on its due date for payment or date of payment, the period after the day on which the withdrawal of payment in kind is approved; provided, however, that the proportion that the value of real property, etc. accounts for in the value of taxable inherited property pertaining to that inheritance tax is to be calculated on the basis of the value of the property that was the basis for calculating the amount of inheritance tax for which the tax amount to be paid has been finalized by the time the withdrawal of payment in kind is approved.
machine translation, not official
**第六項** 第三項の規定により延納の許可をする場合の延納年割額及びその納期限は、当該延納に係る未経過延納年割額及びその納期限とする。この場合において、その許可をする延納税額又は延納期間が前項に規定する未経過延納税額又は未経過延納期間に満たないときは、当該延納年割額は、当該延納税額及び当該延納期間に応じ、第三十八条第二項の規定に準じて計算した金額とする。
art-47/par-6 · https://japanlaw.org/ja/inheritance-tax-act/art-47/par-6 · https://japanlaw.org/l/325AC0000000073/art-47/par-6
The annual installment amounts and their due dates for payment in the case of granting permission to defer payment pursuant to paragraph (3) are to be the annual deferred payment amounts not yet due and their due dates for payment pertaining to that deferment. In this case, if the amount subject to deferment or the deferment period for which permission is granted falls short of the amount subject to deferment not yet due or the deferment period not yet elapsed prescribed in the preceding paragraph, the annual installment amounts are to be the amounts calculated in accordance with Article 38, paragraph (2) according to that amount subject to deferment and that deferment period.
machine translation, not official
**第七項** 税務署長は、第三項の場合において、前条第四項の規定により同項に規定する不適格財産を物納の撤回の申請に係る財産に追加することを求めたときは、当該申請者が当該財産に当該不適格財産を追加するのをまつて第三項の規定による延納の許可をし、又は当該延納の申請の却下をすることができる。この場合において、同項の規定の適用については、同項中「当該申請書の提出期限の翌日から起算して三月」とあるのは、「前条第六項の規定による通知が発せられた日の翌日から起算して二月（同条第七項の規定による税務署長の指定する日がある場合にあつては、同日の翌日から起算して一月）」とする。
art-47/par-7 · https://japanlaw.org/ja/inheritance-tax-act/art-47/par-7 · https://japanlaw.org/l/325AC0000000073/art-47/par-7
In the case referred to in paragraph (3), if the district director has requested, pursuant to paragraph (4) of the preceding Article, the addition of the unsuitable property prescribed in that paragraph to the property subject to the application for withdrawal of payment in kind, the district director may grant permission to defer payment under paragraph (3), or reject the application to defer payment, after the applicant adds the unsuitable property to that property. In this case, with regard to the application of that paragraph, the phrase "three months from the day following the deadline for filing the written application" in that paragraph is deemed to be replaced with "two months from the day following the day on which the notice under paragraph (6) of the preceding Article was issued (or, if there is a day designated by the district director under paragraph (7) of that Article, one month from the day following that day)".
machine translation, not official
**第八項** 税務署長は、第三項の場合において、物納の撤回に係る相続税のうちに金銭で一時に納付すべき相続税又は納付すべき前条第九項の有益費があるときは、同条第十項の規定による通知が発せられた日の翌日から起算して一月以内に当該相続税及び当該有益費が完納されるのをまつて第三項の規定による延納の許可をし、又は当該延納の申請の却下をすることができる。この場合において、同項の規定の適用については、同項中「当該申請書の提出期限の翌日から起算して三月」とあるのは、「同条第十項の規定による通知が発せられた日の翌日から起算して二月」とする。
art-47/par-8 · https://japanlaw.org/ja/inheritance-tax-act/art-47/par-8 · https://japanlaw.org/l/325AC0000000073/art-47/par-8
In the case referred to in paragraph (3), if, among the inheritance tax subject to the withdrawal of payment in kind, there is inheritance tax to be paid in a lump sum in money or beneficial expenses under paragraph (9) of the preceding Article to be paid, the district director may grant permission to defer payment under paragraph (3), or reject the application to defer payment, after that inheritance tax and those beneficial expenses are paid in full within one month from the day following the day on which the notice under paragraph (10) of that Article was issued. In this case, with regard to the application of paragraph (3), the phrase "three months from the day following the deadline for filing the written application" in that paragraph is deemed to be replaced with "two months from the day following the day on which the notice under paragraph (10) of that Article was issued".
machine translation, not official
**第九項** 税務署長は、第三項の規定により延納の許可をした場合には、その旨並びに当該許可に係る延納税額及び延納の条件を前条第六項の物納の撤回の承認をする書面に併せて記載して当該申請者に通知し、第三項の規定により延納の申請の却下をした場合には、その旨及びその理由を記載した書面により、これを当該申請者に通知する。
art-47/par-9 · https://japanlaw.org/ja/inheritance-tax-act/art-47/par-9 · https://japanlaw.org/l/325AC0000000073/art-47/par-9
If the district director has granted permission to defer payment pursuant to paragraph (3), the district director is to notify the applicant of that fact and the amount subject to deferment and the conditions of deferment pertaining to that permission, stating them together in the document under paragraph (6) of the preceding Article by which the withdrawal of payment in kind is approved; and if the district director has rejected the application to defer payment pursuant to paragraph (3), the district director is to notify the applicant of it by a document stating that fact and the reason.
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**第十項** 第二項の規定による延納の申請があつた場合において、その基因となる物納の撤回の申請の却下がされたとき若しくは取下げがあつたとき、又は前条第七項若しくは第十項の規定により当該申請を取り下げたものとみなされたときは、当該延納の申請は、併せて却下がされ、又は取下げがあつたものとみなす。
art-47/par-10 · https://japanlaw.org/ja/inheritance-tax-act/art-47/par-10 · https://japanlaw.org/l/325AC0000000073/art-47/par-10
If an application to defer payment under paragraph (2) has been made, and the application for withdrawal of payment in kind that is its basis has been rejected or withdrawn, or is deemed to have been withdrawn pursuant to paragraph (7) or (10) of the preceding Article, the application to defer payment is also deemed to have been rejected or withdrawn.
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**第十一項** 第三十八条第四項、第三十九条第四項から第二十八項まで及び第三十項から第三十三項まで並びに第四十条第二項及び第三項の規定は、物納の撤回に係る延納について準用する。この場合において、必要な技術的読替えは、政令で定める。
art-47/par-11 · https://japanlaw.org/ja/inheritance-tax-act/art-47/par-11 · https://japanlaw.org/l/325AC0000000073/art-47/par-11
The provisions of Article 38, paragraph (4), Article 39, paragraphs (4) through (28) and paragraphs (30) through (33), and Article 40, paragraphs (2) and (3) apply mutatis mutandis to deferment of payment concerning the withdrawal of payment in kind. In this case, the necessary technical replacement of terms is specified by Cabinet Order.
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### 第四十八条（物納の許可の取消し） — Rescission of Permission for Payment in Kind
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art-48 · https://japanlaw.org/ja/inheritance-tax-act/art-48 · https://japanlaw.org/l/325AC0000000073/art-48
**第一項** 税務署長は、第四十二条第三十項（第四十五条第二項において準用する場合を含む。以下この項から第三項までにおいて同じ。）の規定により条件（物納財産について一定の事項の履行を求めるものに限る。）を付して物納の許可をした場合において、当該一定の事項の履行を求めるときは、当該条件に従つて期限を定めて、当該一定の事項の履行を求める旨その他財務省令で定める事項を記載した書面により、これを第四十二条第三十項の申請者に通知する。
art-48/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-48/par-1 · https://japanlaw.org/l/325AC0000000073/art-48/par-1
In the case where the district director has granted permission for payment in kind with conditions attached (limited to conditions requiring the performance of certain matters concerning the property for payment in kind) pursuant to Article 42, paragraph (30) (including as applied mutatis mutandis pursuant to Article 45, paragraph (2); the same applies hereinafter in this paragraph through paragraph (3)), if the district director requires the performance of those certain matters, the district director notifies the applicant under Article 42, paragraph (30), by a document stating that the performance of those certain matters is required and other matters specified by Ministry of Finance Order, with a deadline set in accordance with those conditions.
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**第二項** 税務署長は、前項の期限までに同項の一定の事項の履行がない場合には、第四十二条第三十項の規定による通知をした日の翌日から起算して五年を経過する日までに前項の規定による通知をしたときに限り、同条第二項（第四十五条第二項において準用する場合を含む。）の規定による物納の許可を取り消すことができる。
art-48/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-48/par-2 · https://japanlaw.org/l/325AC0000000073/art-48/par-2
If the certain matters referred to in the preceding paragraph have not been performed by the deadline referred to in that paragraph, the district director may revoke the permission for payment in kind under paragraph (2) of that Article (including as applied mutatis mutandis pursuant to Article 45, paragraph (2)), only where the district director has given the notice under the preceding paragraph by the day on which five years elapse counting from the day following the day on which the notice under Article 42, paragraph (30) was given.
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**第三項** 税務署長は、前項の規定により物納の許可を取り消した場合においては、その旨及びその理由を記載した書面により、これを第四十二条第三十項の申請者に通知する。
art-48/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-48/par-3 · https://japanlaw.org/l/325AC0000000073/art-48/par-3
In the case where the district director has revoked permission for payment in kind pursuant to the preceding paragraph, the district director notifies the applicant under Article 42, paragraph (30), by a document stating that fact and the reasons for it.
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**第四項** 第二項の規定による物納の許可の取消しがあつた場合におけるこの法律、国税通則法その他の法令の規定の適用に関し必要な事項は、政令で定める。
art-48/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-48/par-4 · https://japanlaw.org/l/325AC0000000073/art-48/par-4
Matters necessary for the application of the provisions of this Act, the Act on General Rules for National Taxes and other laws and regulations in the case where permission for payment in kind has been revoked pursuant to paragraph (2) are prescribed by Cabinet Order.
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### 第四十八条の二（特定の延納税額に係る物納） — Payment in Kind Pertaining to Specified Amounts Subject to Deferment
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art-48-2 · https://japanlaw.org/ja/inheritance-tax-act/art-48-2 · https://japanlaw.org/l/325AC0000000073/art-48-2
**第一項** 税務署長は、第三十八条第一項又は第四十四条第一項の規定による延納の許可を受けた者について、第三十八条第一項（第四十四条第二項において準用する場合を含む。）の延納税額からその納期限が到来している分納税額を控除した残額（以下この条において「特定物納対象税額」という。）を第三十九条第三十項（第四十四条第二項において準用する場合を含む。）の規定により変更された条件による延納によつても金銭で納付することを困難とする事由が生じた場合においては、その者の申請により、特定物納対象税額のうちその納付を困難とする金額として政令で定める額を限度として、物納の許可をすることができる。
art-48-2/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-48-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-48-2/par-1
In the case where, with respect to a person who has received permission to defer payment under Article 38, paragraph (1) or Article 44, paragraph (1), a cause arises that makes it difficult to pay in money the remaining amount obtained by deducting the installment payments whose due date for payment has arrived from the amount subject to deferment under Article 38, paragraph (1) (including as applied mutatis mutandis pursuant to Article 44, paragraph (2)) (referred to as the "tax amount eligible for specified payment in kind" in this Article), even by deferment on the conditions changed pursuant to Article 39, paragraph (30) (including as applied mutatis mutandis pursuant to Article 44, paragraph (2)), the district director may, upon application by that person, grant permission for payment in kind, within the limit of the amount specified by Cabinet Order as the amount for which payment is difficult, out of the tax amount eligible for specified payment in kind.
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**第二項** 前項の規定による物納（以下この条において「特定物納」という。）の許可を受けようとする者は、当該特定物納に係る相続税の申告期限の翌日から起算して十年を経過する日までに、特定物納対象税額、金銭で納付することを困難とする金額及びその困難とする事由、特定物納の許可を求めようとする税額その他の財務省令で定める事項を記載した申請書に物納手続関係書類を添付し、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。
art-48-2/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-48-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-48-2/par-2
A person who intends to obtain permission for payment in kind under the preceding paragraph (referred to as "specified payment in kind" in this Article) must, by the day on which 10 years elapse counting from the day following the filing deadline for the inheritance tax pertaining to that specified payment in kind, submit to the competent district director with jurisdiction over the place for tax payment a written application stating the tax amount eligible for specified payment in kind, the amount for which payment in money is difficult and the cause of that difficulty, the tax amount for which permission for specified payment in kind is sought, and other matters specified by Ministry of Finance Order, with the documents for payment in kind procedures attached.
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**第三項** 税務署長は、前項の規定による申請書の提出があつた場合においては、当該申請者及び当該申請に係る事項について第一項の規定並びに第六項において準用する第四十一条第一項後段及び第二項から第五項までの規定に該当するか否かの調査を行い、その調査に基づき、当該提出があつた日の翌日から起算して三月以内に当該申請に係る特定物納の許可を求めようとする税額の全部又は一部について当該特定物納に係る財産ごとに当該特定物納の許可をし、又は当該申請の却下をする。
art-48-2/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-48-2/par-3 · https://japanlaw.org/l/325AC0000000073/art-48-2/par-3
When a written application under the preceding paragraph has been submitted, the district director conducts an investigation as to whether the applicant and the matters pertaining to the application fall under the provisions of paragraph (1) and the provisions of Article 41, paragraph (1), latter part and paragraphs (2) through (5) of that Article as applied mutatis mutandis pursuant to paragraph (6), and, based on that investigation, within three months counting from the day following the day on which the application was submitted, either grants permission for that specified payment in kind, for each item of property pertaining to that specified payment in kind, for all or part of the tax amount for which permission for specified payment in kind is sought in the application, or rejects the application.
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**第四項** 第二項の規定による申請書の提出があつた場合において、当該申請により特定物納の許可を求めようとする税額のうち、当該提出があつた日から次の各号に掲げる日までの間にその分納期限が到来する分納税額の納期限は、当該各号に定める日まで延長する。
art-48-2/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-48-2/par-4 · https://japanlaw.org/l/325AC0000000073/art-48-2/par-4
Where a written application under paragraph (2) has been submitted, the due date for payment of an installment payment, out of the tax amount for which permission for specified payment in kind is sought in that application, whose installment payment due date falls between the day of that submission and the day set forth in each of the following items, is extended to the day prescribed in the relevant item:
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**一** 前項の規定により申請の却下がされる日、第六項において準用する第四十二条第十項の規定により申請を取り下げたものとみなされる日又は自ら申請を取り下げる日 これらの日の翌日から起算して一月を経過する日
art-48-2/par-4/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-48-2/par-4/item-1 · https://japanlaw.org/l/325AC0000000073/art-48-2/par-4/item-1
the day on which the application is rejected pursuant to the preceding paragraph, the day on which the application is deemed to have been withdrawn pursuant to Article 42, paragraph (10) as applied mutatis mutandis pursuant to paragraph (6), or the day on which the applicant withdraws the application of their own accord: the day on which one month elapses counting from the day following those days;
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**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相続税の納付があつたものとされる日 当該納付があつたものとされる日
art-48-2/par-4/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-48-2/par-4/item-2 · https://japanlaw.org/l/325AC0000000073/art-48-2/par-4/item-2
the day on which payment of inheritance tax is deemed to have been made pursuant to Article 43, paragraph (2) as applied mutatis mutandis pursuant to paragraph (6): the day on which that payment is deemed to have been made.
machine translation, not official
**第五項** 特定物納に係る財産の収納価額は、当該特定物納に係る申請の時の価額による。ただし、税務署長は、収納の時までに当該財産の状況に著しい変化が生じたときは、収納の時の現況により当該財産の収納価額を定めることができる。
art-48-2/par-5 · https://japanlaw.org/ja/inheritance-tax-act/art-48-2/par-5 · https://japanlaw.org/l/325AC0000000073/art-48-2/par-5
The accepted value of property pertaining to specified payment in kind is the value at the time of the application pertaining to that specified payment in kind; provided, however, that if a significant change has arisen in the condition of that property by the time of acceptance, the district director may determine the accepted value of that property according to its actual condition at the time of acceptance.
machine translation, not official
**第六項** 第四十一条第一項後段及び第二項から第五項まで、第四十二条第三項、第八項から第十項まで、第十四項及び第十六項から第三十一項まで、第四十三条第二項から第七項まで並びに前条の規定は、前各項の規定による特定物納について準用する。この場合において、必要な技術的読替えは、政令で定める。
art-48-2/par-6 · https://japanlaw.org/ja/inheritance-tax-act/art-48-2/par-6 · https://japanlaw.org/l/325AC0000000073/art-48-2/par-6
The provisions of Article 41, paragraph (1), latter part and paragraphs (2) through (5) of that Article, Article 42, paragraph (3), paragraphs (8) through (10), paragraph (14) and paragraphs (16) through (31), Article 43, paragraphs (2) through (7), and the preceding Article apply mutatis mutandis to specified payment in kind under the preceding paragraphs. In this case, necessary technical replacement of terms is prescribed by Cabinet Order.
machine translation, not official
**第七項** 前各項に定めるもののほか、特定物納に関し必要な事項は、政令で定める。
art-48-2/par-7 · https://japanlaw.org/ja/inheritance-tax-act/art-48-2/par-7 · https://japanlaw.org/l/325AC0000000073/art-48-2/par-7
In addition to what is prescribed in the preceding paragraphs, matters necessary for specified payment in kind are prescribed by Cabinet Order.
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### 第四十八条の三（延納又は物納に関する事務の引継ぎ） — Taking Over of Affairs Concerning Deferment or Payment in Kind
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art-48-3 · https://japanlaw.org/ja/inheritance-tax-act/art-48-3 · https://japanlaw.org/l/325AC0000000073/art-48-3
**第一項** 国税通則法第四十三条第三項（国税の徴収の所轄庁）の規定により国税局長が延納又は物納に関する事務の引継ぎを受けた場合におけるこの章の規定の適用については、同章中「税務署長」とあるのは、「国税局長」とする。
art-48-3/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-48-3/par-1 · https://japanlaw.org/l/325AC0000000073/art-48-3/par-1
With regard to the application of the provisions of this Chapter in the case where a regional commissioner has taken over affairs concerning deferment or payment in kind pursuant to Article 43, paragraph (3) (Competent Agency for Collection of National Taxes) of the Act on General Rules for National Taxes, the term "district director" in that Chapter is deemed to be replaced with "regional commissioner".
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## 第七章 雑則 — Chapter VII Miscellaneous Provisions
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ch-7 · https://japanlaw.org/ja/inheritance-tax-act/ch-7 · https://japanlaw.org/l/325AC0000000073/ch-7
### 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.
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art-49 · https://japanlaw.org/ja/inheritance-tax-act/art-49 · https://japanlaw.org/l/325AC0000000073/art-49
**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。
art-49/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-49/par-1 · https://japanlaw.org/l/325AC0000000073/art-49/par-1
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.):
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**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
art-49/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-49/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-49/par-1/item-1
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:
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**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
art-49/par-1/item-1/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/art-49/par-1/item-1/sub-1 · https://japanlaw.org/l/325AC0000000073/art-49/par-1/item-1/sub-1
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;
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**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
art-49/par-1/item-1/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/art-49/par-1/item-1/sub-2 · https://japanlaw.org/l/325AC0000000073/art-49/par-1/item-1/sub-2
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;
machine translation, not official
**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
art-49/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-49/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-49/par-1/item-2
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.
machine translation, not official
**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。
art-49/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-49/par-2 · https://japanlaw.org/l/325AC0000000073/art-49/par-2
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.
machine translation, not official
**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。
art-49/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-49/par-3 · https://japanlaw.org/l/325AC0000000073/art-49/par-3
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.
machine translation, not official
### 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.
caption: machine translation, not official
art-50 · https://japanlaw.org/ja/inheritance-tax-act/art-50 · https://japanlaw.org/l/325AC0000000073/art-50
**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。
art-50/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-50/par-1 · https://japanlaw.org/l/325AC0000000073/art-50/par-1
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.
machine translation, not official
**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。
art-50/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-50/par-2 · https://japanlaw.org/l/325AC0000000073/art-50/par-2
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:
machine translation, not official
**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。
art-50/par-2/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-50/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-50/par-2/item-1
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;
machine translation, not official
**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。
art-50/par-2/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-50/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-50/par-2/item-2
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".
machine translation, not official
**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。
art-50/par-2/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-50/par-2/item-3 · https://japanlaw.org/l/325AC0000000073/art-50/par-2/item-3
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).
machine translation, not official
### 第五十一条（延滞税の特則） — Special Provisions on Delinquent Tax
caption: machine translation, not official
art-51 · https://japanlaw.org/ja/inheritance-tax-act/art-51 · https://japanlaw.org/l/325AC0000000073/art-51
**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。
art-51/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-51/par-1 · https://japanlaw.org/l/325AC0000000073/art-51/par-1
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.
machine translation, not official
**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。
art-51/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-51/par-2 · https://japanlaw.org/l/325AC0000000073/art-51/par-2
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.
machine translation, not official
**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
art-51/par-2/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-51/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-51/par-2/item-1
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;
machine translation, not official
**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。
art-51/par-2/item-1/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/art-51/par-2/item-1/sub-1 · https://japanlaw.org/l/325AC0000000073/art-51/par-2/item-1/sub-1
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));
machine translation, not official
**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。
art-51/par-2/item-1/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/art-51/par-2/item-1/sub-2 · https://japanlaw.org/l/325AC0000000073/art-51/par-2/item-1/sub-2
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;
machine translation, not official
**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。
art-51/par-2/item-1/sub-3 · https://japanlaw.org/ja/inheritance-tax-act/art-51/par-2/item-1/sub-3 · https://japanlaw.org/l/325AC0000000073/art-51/par-2/item-1/sub-3
the occurrence of a cause prescribed in Article 32, paragraph (1), items (i) through (vi).
machine translation, not official
**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
art-51/par-2/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-51/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-51/par-2/item-2
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));
machine translation, not official
**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。
art-51/par-2/item-2/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/art-51/par-2/item-2/sub-1 · https://japanlaw.org/l/325AC0000000073/art-51/par-2/item-2/sub-1
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;
machine translation, not official
**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。
art-51/par-2/item-2/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/art-51/par-2/item-2/sub-2 · https://japanlaw.org/l/325AC0000000073/art-51/par-2/item-2/sub-2
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;
machine translation, not official
**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。
art-51/par-2/item-2/sub-3 · https://japanlaw.org/ja/inheritance-tax-act/art-51/par-2/item-2/sub-3 · https://japanlaw.org/l/325AC0000000073/art-51/par-2/item-2/sub-3
the occurrence of a cause prescribed in Article 32, paragraph (1), items (i) through (vi).
machine translation, not official
**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
art-51/par-2/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-51/par-2/item-3 · https://japanlaw.org/l/325AC0000000073/art-51/par-2/item-3
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;
machine translation, not official
**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
art-51/par-2/item-4 · https://japanlaw.org/ja/inheritance-tax-act/art-51/par-2/item-4 · https://japanlaw.org/l/325AC0000000073/art-51/par-2/item-4
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.
machine translation, not official
**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。
art-51/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-51/par-3 · https://japanlaw.org/l/325AC0000000073/art-51/par-3
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.
machine translation, not official
**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
art-51/par-3/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-51/par-3/item-1 · https://japanlaw.org/l/325AC0000000073/art-51/par-3/item-1
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;
machine translation, not official
**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
art-51/par-3/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-51/par-3/item-2 · https://japanlaw.org/l/325AC0000000073/art-51/par-3/item-2
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;
machine translation, not official
**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
art-51/par-3/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-51/par-3/item-3 · https://japanlaw.org/l/325AC0000000073/art-51/par-3/item-3
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.
machine translation, not official
**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。
art-51/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-51/par-4 · https://japanlaw.org/l/325AC0000000073/art-51/par-4
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.
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### 第五十一条の二
art-51-2 · https://japanlaw.org/ja/inheritance-tax-act/art-51-2 · https://japanlaw.org/l/325AC0000000073/art-51-2
**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。
art-51-2/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-51-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-51-2/par-1
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:
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**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。
art-51-2/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-51-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-51-2/par-1/item-1
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;
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**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。
art-51-2/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-51-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-51-2/par-1/item-2
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;
machine translation, not official
**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。
art-51-2/par-1/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-51-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-51-2/par-1/item-3
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.
machine translation, not official
**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。
art-51-2/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-51-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-51-2/par-2
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.
machine translation, not official
**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。
art-51-2/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-51-2/par-3 · https://japanlaw.org/l/325AC0000000073/art-51-2/par-3
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).
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### 第五十二条（延納等に係る利子税） — Interest Tax on Deferment of Payment, etc.
caption: machine translation, not official
art-52 · https://japanlaw.org/ja/inheritance-tax-act/art-52 · https://japanlaw.org/l/325AC0000000073/art-52
**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。
art-52/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-52/par-1 · https://japanlaw.org/l/325AC0000000073/art-52/par-1
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.
machine translation, not official
**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
art-52/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-52/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-52/par-1/item-1
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;
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**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
art-52/par-1/item-1/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/art-52/par-1/item-1/sub-1 · https://japanlaw.org/l/325AC0000000073/art-52/par-1/item-1/sub-1
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.;
machine translation, not official
**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
art-52/par-1/item-1/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/art-52/par-1/item-1/sub-2 · https://japanlaw.org/l/325AC0000000073/art-52/par-1/item-1/sub-2
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.
machine translation, not official
**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
art-52/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-52/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-52/par-1/item-2
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.
machine translation, not official
**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。
art-52/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-52/par-2 · https://japanlaw.org/l/325AC0000000073/art-52/par-2
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.
machine translation, not official
**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。
art-52/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-52/par-3 · https://japanlaw.org/l/325AC0000000073/art-52/par-3
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.
machine translation, not official
**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。
art-52/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-52/par-4 · https://japanlaw.org/l/325AC0000000073/art-52/par-4
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))).
machine translation, not official
**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。
art-52/par-5 · https://japanlaw.org/ja/inheritance-tax-act/art-52/par-5 · https://japanlaw.org/l/325AC0000000073/art-52/par-5
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.
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**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。
art-52/par-6 · https://japanlaw.org/ja/inheritance-tax-act/art-52/par-6 · https://japanlaw.org/l/325AC0000000073/art-52/par-6
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.
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### 第五十三条（物納等に係る利子税） — Interest Tax on Payment in Kind, etc.
caption: machine translation, not official
art-53 · https://japanlaw.org/ja/inheritance-tax-act/art-53 · https://japanlaw.org/l/325AC0000000073/art-53
**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。
art-53/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-53/par-1 · https://japanlaw.org/l/325AC0000000073/art-53/par-1
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.")).
machine translation, not official
**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。
art-53/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-53/par-2 · https://japanlaw.org/l/325AC0000000073/art-53/par-2
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.
machine translation, not official
**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。
art-53/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-53/par-3 · https://japanlaw.org/l/325AC0000000073/art-53/par-3
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:
machine translation, not official
**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
art-53/par-3/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-53/par-3/item-1 · https://japanlaw.org/l/325AC0000000073/art-53/par-3/item-1
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;
machine translation, not official
**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
art-53/par-3/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-53/par-3/item-2 · https://japanlaw.org/l/325AC0000000073/art-53/par-3/item-2
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).
machine translation, not official
**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
art-53/par-3/item-2/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/art-53/par-3/item-2/sub-1 · https://japanlaw.org/l/325AC0000000073/art-53/par-3/item-2/sub-1
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;
machine translation, not official
**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
art-53/par-3/item-2/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/art-53/par-3/item-2/sub-2 · https://japanlaw.org/l/325AC0000000073/art-53/par-3/item-2/sub-2
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).
machine translation, not official
**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。
art-53/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-53/par-4 · https://japanlaw.org/l/325AC0000000073/art-53/par-4
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.):
machine translation, not official
**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
art-53/par-4/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-53/par-4/item-1 · https://japanlaw.org/l/325AC0000000073/art-53/par-4/item-1
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;
machine translation, not official
**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
art-53/par-4/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-53/par-4/item-2 · https://japanlaw.org/l/325AC0000000073/art-53/par-4/item-2
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).
machine translation, not official
**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
art-53/par-4/item-2/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/art-53/par-4/item-2/sub-1 · https://japanlaw.org/l/325AC0000000073/art-53/par-4/item-2/sub-1
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;
machine translation, not official
**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
art-53/par-4/item-2/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/art-53/par-4/item-2/sub-2 · https://japanlaw.org/l/325AC0000000073/art-53/par-4/item-2/sub-2
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".
machine translation, not official
**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。
art-53/par-5 · https://japanlaw.org/ja/inheritance-tax-act/art-53/par-5 · https://japanlaw.org/l/325AC0000000073/art-53/par-5
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.
machine translation, not official
**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。
art-53/par-6 · https://japanlaw.org/ja/inheritance-tax-act/art-53/par-6 · https://japanlaw.org/l/325AC0000000073/art-53/par-6
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).
machine translation, not official
**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。
art-53/par-7 · https://japanlaw.org/ja/inheritance-tax-act/art-53/par-7 · https://japanlaw.org/l/325AC0000000073/art-53/par-7
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.
machine translation, not official
**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。
art-53/par-8 · https://japanlaw.org/ja/inheritance-tax-act/art-53/par-8 · https://japanlaw.org/l/325AC0000000073/art-53/par-8
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.
machine translation, not official
### 第五十四条 〔削除 / repealed〕
art-54 · https://japanlaw.org/ja/inheritance-tax-act/art-54 · https://japanlaw.org/l/325AC0000000073/art-54
**第一項** 削除
art-54/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-54/par-1 · https://japanlaw.org/l/325AC0000000073/art-54/par-1
### 第五十五条（未分割遺産に対する課税） — Taxation on Undivided Estate
caption: machine translation, not official
art-55 · https://japanlaw.org/ja/inheritance-tax-act/art-55 · https://japanlaw.org/l/325AC0000000073/art-55
**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。
art-55/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-55/par-1 · https://japanlaw.org/l/325AC0000000073/art-55/par-1
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.
machine translation, not official
### 第五十六条から第五十七条まで 〔削除 / repealed〕
art-56-to-57 · https://japanlaw.org/ja/inheritance-tax-act/art-56-to-57 · https://japanlaw.org/l/325AC0000000073/art-56-to-57
**第一項** 削除
art-56-to-57/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-56-to-57/par-1 · https://japanlaw.org/l/325AC0000000073/art-56-to-57/par-1
### 第五十八条（法務大臣等の通知） — Notification by the Minister of Justice, etc.
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art-58 · https://japanlaw.org/ja/inheritance-tax-act/art-58 · https://japanlaw.org/l/325AC0000000073/art-58
**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。
art-58/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-58/par-1 · https://japanlaw.org/l/325AC0000000073/art-58/par-1
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.
machine translation, not official
**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。
art-58/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-58/par-2 · https://japanlaw.org/l/325AC0000000073/art-58/par-2
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.
machine translation, not official
**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。
art-58/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-58/par-3 · https://japanlaw.org/l/325AC0000000073/art-58/par-3
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).
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### 第五十九条（調書の提出） — Submission of Statements
caption: machine translation, not official
art-59 · https://japanlaw.org/ja/inheritance-tax-act/art-59 · https://japanlaw.org/l/325AC0000000073/art-59
**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。
art-59/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-59/par-1 · https://japanlaw.org/l/325AC0000000073/art-59/par-1
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.
machine translation, not official
**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
art-59/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-59/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-59/par-1/item-1
an insurance company, etc.: a report by payee on the insurance benefits paid (excluding those that fall under retirement allowances, etc.);
machine translation, not official
**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
art-59/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-59/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-59/par-1/item-2
a person who paid out retirement allowances, etc.: a report by recipient on the retirement allowances, etc. paid out.
machine translation, not official
**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。
art-59/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-59/par-2 · https://japanlaw.org/l/325AC0000000073/art-59/par-2
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.
machine translation, not official
**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。
art-59/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-59/par-3 · https://japanlaw.org/l/325AC0000000073/art-59/par-3
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.
machine translation, not official
**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。）。
art-59/par-3/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-59/par-3/item-1 · https://japanlaw.org/l/325AC0000000073/art-59/par-3/item-1
the fact that the trust has taken effect (where the trust was created by will, the fact that the trust has been accepted);
machine translation, not official
**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。）。
art-59/par-3/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-59/par-3/item-2 · https://japanlaw.org/l/325AC0000000073/art-59/par-3/item-2
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);
machine translation, not official
**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。）。
art-59/par-3/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-59/par-3/item-3 · https://japanlaw.org/l/325AC0000000073/art-59/par-3/item-3
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);
machine translation, not official
**四** 信託に関する権利の内容に変更があつたこと。
art-59/par-3/item-4 · https://japanlaw.org/ja/inheritance-tax-act/art-59/par-3/item-4 · https://japanlaw.org/l/325AC0000000073/art-59/par-3/item-4
the fact that there has been a change in the content of the rights relating to the trust.
machine translation, not official
**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。
art-59/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-59/par-4 · https://japanlaw.org/l/325AC0000000073/art-59/par-4
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.
machine translation, not official
**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。
art-59/par-5 · https://japanlaw.org/ja/inheritance-tax-act/art-59/par-5 · https://japanlaw.org/l/325AC0000000073/art-59/par-5
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:
machine translation, not official
**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
art-59/par-5/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-59/par-5/item-1 · https://japanlaw.org/l/325AC0000000073/art-59/par-5/item-1
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;
machine translation, not official
**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
art-59/par-5/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-59/par-5/item-2 · https://japanlaw.org/l/325AC0000000073/art-59/par-5/item-2
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.
machine translation, not official
**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。
art-59/par-6 · https://japanlaw.org/ja/inheritance-tax-act/art-59/par-6 · https://japanlaw.org/l/325AC0000000073/art-59/par-6
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.
machine translation, not official
**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。
art-59/par-7 · https://japanlaw.org/ja/inheritance-tax-act/art-59/par-7 · https://japanlaw.org/l/325AC0000000073/art-59/par-7
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.
machine translation, not official
**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。
art-59/par-8 · https://japanlaw.org/ja/inheritance-tax-act/art-59/par-8 · https://japanlaw.org/l/325AC0000000073/art-59/par-8
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.
machine translation, not official
### 第六十条 〔削除 / repealed〕
art-60 · https://japanlaw.org/ja/inheritance-tax-act/art-60 · https://japanlaw.org/l/325AC0000000073/art-60
**第一項** 削除
art-60/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-60/par-1 · https://japanlaw.org/l/325AC0000000073/art-60/par-1
### 第六十一条（相続財産等の調査） — Investigation of Inherited Property, etc.
caption: machine translation, not official
art-61 · https://japanlaw.org/ja/inheritance-tax-act/art-61 · https://japanlaw.org/l/325AC0000000073/art-61
**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。
art-61/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-61/par-1 · https://japanlaw.org/l/325AC0000000073/art-61/par-1
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.
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### 第六十二条（納税地） — Place for Tax Payment
caption: machine translation, not official
art-62 · https://japanlaw.org/ja/inheritance-tax-act/art-62 · https://japanlaw.org/l/325AC0000000073/art-62
**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。
art-62/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-62/par-1 · https://japanlaw.org/l/325AC0000000073/art-62/par-1
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).
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**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。
art-62/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-62/par-2 · https://japanlaw.org/l/325AC0000000073/art-62/par-2
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.
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**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。
art-62/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-62/par-3 · https://japanlaw.org/l/325AC0000000073/art-62/par-3
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.
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### 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
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art-63 · https://japanlaw.org/ja/inheritance-tax-act/art-63 · https://japanlaw.org/l/325AC0000000073/art-63
**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。
art-63/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-63/par-1 · https://japanlaw.org/l/325AC0000000073/art-63/par-1
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.
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### 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.
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art-64 · https://japanlaw.org/ja/inheritance-tax-act/art-64 · https://japanlaw.org/l/325AC0000000073/art-64
**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。
art-64/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-64/par-1 · https://japanlaw.org/l/325AC0000000073/art-64/par-1
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.
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**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。
art-64/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-64/par-2 · https://japanlaw.org/l/325AC0000000073/art-64/par-2
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.
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**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。
art-64/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-64/par-3 · https://japanlaw.org/l/325AC0000000073/art-64/par-3
"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.
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**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。
art-64/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-64/par-4 · https://japanlaw.org/l/325AC0000000073/art-64/par-4
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.
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**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。
art-64/par-5 · https://japanlaw.org/ja/inheritance-tax-act/art-64/par-5 · https://japanlaw.org/l/325AC0000000073/art-64/par-5
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:
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**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。
art-64/par-5/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-64/par-5/item-1 · https://japanlaw.org/l/325AC0000000073/art-64/par-5/item-1
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;
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**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。
art-64/par-5/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-64/par-5/item-2 · https://japanlaw.org/l/325AC0000000073/art-64/par-5/item-2
the provisions of Article 4-3 (Application of This Act to Trust Corporations) of the Corporation Tax Act apply mutatis mutandis;
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**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。
art-64/par-5/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-64/par-5/item-3 · https://japanlaw.org/l/325AC0000000073/art-64/par-5/item-3
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.
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### 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
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art-65 · https://japanlaw.org/ja/inheritance-tax-act/art-65 · https://japanlaw.org/l/325AC0000000073/art-65
**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。
art-65/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-65/par-1 · https://japanlaw.org/l/325AC0000000073/art-65/par-1
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)).
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**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。
art-65/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-65/par-2 · https://japanlaw.org/l/325AC0000000073/art-65/par-2
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.
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**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。
art-65/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-65/par-3 · https://japanlaw.org/l/325AC0000000073/art-65/par-3
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.
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**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。
art-65/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-65/par-4 · https://japanlaw.org/l/325AC0000000073/art-65/par-4
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.
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### 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.
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art-66 · https://japanlaw.org/ja/inheritance-tax-act/art-66 · https://japanlaw.org/l/325AC0000000073/art-66
**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。
art-66/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-66/par-1 · https://japanlaw.org/l/325AC0000000073/art-66/par-1
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.
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**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。
art-66/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-66/par-2 · https://japanlaw.org/l/325AC0000000073/art-66/par-2
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.
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**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。
art-66/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-66/par-3 · https://japanlaw.org/l/325AC0000000073/art-66/par-3
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.
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**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。
art-66/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-66/par-4 · https://japanlaw.org/l/325AC0000000073/art-66/par-4
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".
machine translation, not official
**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。
art-66/par-5 · https://japanlaw.org/ja/inheritance-tax-act/art-66/par-5 · https://japanlaw.org/l/325AC0000000073/art-66/par-5
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.
machine translation, not official
**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。
art-66/par-6 · https://japanlaw.org/ja/inheritance-tax-act/art-66/par-6 · https://japanlaw.org/l/325AC0000000073/art-66/par-6
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.
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### 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
caption: machine translation, not official
art-66-2 · https://japanlaw.org/ja/inheritance-tax-act/art-66-2 · https://japanlaw.org/l/325AC0000000073/art-66-2
**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。
art-66-2/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-66-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-1
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).
machine translation, not official
**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。
art-66-2/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-66-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-2
In this Article, the meanings of the terms set forth in the following items are as prescribed in those items:
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**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。
art-66-2/par-2/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-66-2/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-2/item-1
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);
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**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。
art-66-2/par-2/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-66-2/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-2/item-2
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;
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**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。
art-66-2/par-2/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-66-2/par-2/item-3 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-2/item-3
specified general incorporated association or similar corporation: a general incorporated association or similar corporation that satisfies any of the following requirements:
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**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。
art-66-2/par-2/item-3/sub-1 · https://japanlaw.org/ja/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
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;
machine translation, not official
**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。
art-66-2/par-2/item-3/sub-2 · https://japanlaw.org/ja/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
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.
machine translation, not official
**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。
art-66-2/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-66-2/par-3 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-3
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.
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**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。
art-66-2/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-66-2/par-4 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-4
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.
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**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。
art-66-2/par-5 · https://japanlaw.org/ja/inheritance-tax-act/art-66-2/par-5 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-5
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.
machine translation, not official
**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。
art-66-2/par-6 · https://japanlaw.org/ja/inheritance-tax-act/art-66-2/par-6 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-6
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.
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### 第六十七条（付加税の禁止） — Prohibition of Surtaxes
caption: machine translation, not official
art-67 · https://japanlaw.org/ja/inheritance-tax-act/art-67 · https://japanlaw.org/l/325AC0000000073/art-67
**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。
art-67/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-67/par-1 · https://japanlaw.org/l/325AC0000000073/art-67/par-1
A local government may not impose a surtax on inheritance tax or gift tax.
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### 第六十七条の二（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
art-67-2 · https://japanlaw.org/ja/inheritance-tax-act/art-67-2 · https://japanlaw.org/l/325AC0000000073/art-67-2
**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。
art-67-2/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-67-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-67-2/par-1
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.
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## 第八章 罰則 — Chapter VIII Penal Provisions
heading: machine translation, not official
ch-8 · https://japanlaw.org/ja/inheritance-tax-act/ch-8 · https://japanlaw.org/l/325AC0000000073/ch-8
### 第六十八条
art-68 · https://japanlaw.org/ja/inheritance-tax-act/art-68 · https://japanlaw.org/l/325AC0000000073/art-68
**第一項** 偽りその他不正の行為により相続税又は贈与税を免れた者は、十年以下の拘禁刑若しくは千万円以下の罰金に処し、又はこれを併科する。
art-68/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-68/par-1 · https://japanlaw.org/l/325AC0000000073/art-68/par-1
A person who evades inheritance tax or gift tax by deception or other wrongful act is punished by imprisonment for not more than 10 years or a fine of not more than 10,000,000 yen, or both.
machine translation, not official
**第二項** 前項の免れた相続税額又は贈与税額が千万円を超えるときは、情状により、同項の罰金は、千万円を超えその免れた相続税額又は贈与税額に相当する金額以下とすることができる。
art-68/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-68/par-2 · https://japanlaw.org/l/325AC0000000073/art-68/par-2
If the amount of inheritance tax or amount of gift tax evaded as referred to in the preceding paragraph exceeds 10,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be an amount exceeding 10,000,000 yen and not exceeding the amount equivalent to the amount of inheritance tax or amount of gift tax so evaded.
machine translation, not official
**第三項** 第一項に規定するもののほか、期限内申告書又は第三十一条第二項の規定による修正申告書をこれらの申告書の提出期限までに提出しないことにより相続税又は贈与税を免れた者は、五年以下の拘禁刑若しくは五百万円以下の罰金に処し、又はこれを併科する。
art-68/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-68/par-3 · https://japanlaw.org/l/325AC0000000073/art-68/par-3
In addition to what is provided for in paragraph (1), a person who evades inheritance tax or gift tax by failing to file a return filed by the due date or an amended return under Article 31, paragraph (2) by the deadline for filing those returns is punished by imprisonment for not more than five years or a fine of not more than 5,000,000 yen, or both.
machine translation, not official
**第四項** 前項の免れた相続税額又は贈与税額が五百万円を超えるときは、情状により、同項の罰金は、五百万円を超えその免れた相続税額又は贈与税額に相当する金額以下とすることができる。
art-68/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-68/par-4 · https://japanlaw.org/l/325AC0000000073/art-68/par-4
If the amount of inheritance tax or amount of gift tax evaded as referred to in the preceding paragraph exceeds 5,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be an amount exceeding 5,000,000 yen and not exceeding the amount equivalent to the amount of inheritance tax or amount of gift tax so evaded.
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### 第六十九条
art-69 · https://japanlaw.org/ja/inheritance-tax-act/art-69 · https://japanlaw.org/l/325AC0000000073/art-69
**第一項** 正当な理由がなくて期限内申告書又は第三十一条第二項の規定による修正申告書をこれらの申告書の提出期限までに提出しなかつた者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。ただし、情状により、その刑を免除することができる。
art-69/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-69/par-1 · https://japanlaw.org/l/325AC0000000073/art-69/par-1
A person who, without justifiable grounds, fails to file a return filed by the due date or an amended return under Article 31, paragraph (2) by the deadline for filing those returns is punished by imprisonment for not more than one year or a fine of not more than 500,000 yen; provided, however, that the punishment may be remitted depending on the circumstances.
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### 第七十条
art-70 · https://japanlaw.org/ja/inheritance-tax-act/art-70 · https://japanlaw.org/l/325AC0000000073/art-70
**第一項** 第五十九条の規定による調書を提出せず、又はその調書に虚偽の記載若しくは記録をして提出した者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-70/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-70/par-1 · https://japanlaw.org/l/325AC0000000073/art-70/par-1
A person who fails to submit the statement under Article 59, or who submits it with a false entry or record, is punished by imprisonment for not more than one year or a fine of not more than 500,000 yen.
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### 第七十一条
art-71 · https://japanlaw.org/ja/inheritance-tax-act/art-71 · https://japanlaw.org/l/325AC0000000073/art-71
**第一項** 法人（第六十六条第一項に規定する人格のない社団又は財団を含む。以下この項及び次項において同じ。）の代表者（当該社団又は財団の代表者又は管理者を含む。）又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して第六十八条第一項若しくは第三項、第六十九条又は前条の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対し、当該各条の罰金刑を科する。
art-71/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-71/par-1 · https://japanlaw.org/l/325AC0000000073/art-71/par-1
If a representative of a corporation (including an association or foundation with no legal personality prescribed in Article 66, paragraph (1); the same applies hereinafter in this paragraph and the following paragraph) (including a representative or administrator of that association or foundation), or an agent, employee or other worker of a corporation or person, commits a violation under Article 68, paragraph (1) or (3), Article 69 or the preceding Article with regard to the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in each of those Articles is imposed on that corporation or person.
machine translation, not official
**第二項** 前項の規定により第六十八条第一項又は第三項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、これらの規定の罪についての時効の期間による。
art-71/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-71/par-2 · https://japanlaw.org/l/325AC0000000073/art-71/par-2
The period of prescription in the case where a fine is imposed on a corporation or person pursuant to the preceding paragraph for a violation under Article 68, paragraph (1) or (3) is governed by the period of prescription for the offenses under those provisions.
machine translation, not official
**第三項** 第一項に規定する社団又は財団について同項の規定の適用がある場合には、その代表者又は管理者がその訴訟行為につきその社団又は財団を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-71/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-71/par-3 · https://japanlaw.org/l/325AC0000000073/art-71/par-3
Where paragraph (1) applies to an association or foundation prescribed in that paragraph, its representative or administrator represents that association or foundation in its procedural acts in the lawsuit, and the provisions of laws and regulations on criminal procedure for the case where a corporation is the accused or suspect apply mutatis mutandis.
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---
# 附則・別表・様式 (supplementary provisions, appended tables and forms)
## 附 則
suppl-3251-73 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3251-73 · https://japanlaw.org/l/325AC0000000073/suppl-3251-73
**第一項** この法律は、昭和二十五年四月一日から施行する。但し、第四十五条第七項の規定は、同年七月一日から施行する。
suppl-3251-73/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3251-73/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3251-73/par-1
This Act comes into effect on April 1, 1950; provided, however, that the provisions of Article 45, paragraph (7) come into effect on July 1 of the same year.
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**第二項** この法律は、本州、北海道、四国、九州及びその附属の島（政令で定める地域を除く。）に、施行する。
suppl-3251-73/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3251-73/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-3251-73/par-2
This Act is enforced in Honshu, Hokkaido, Shikoku, Kyushu and their attached islands (excluding the areas specified by Cabinet Order).
machine translation, not official
**第三項** 相続又は遺贈により財産を取得した者（当該相続に係る被相続人から第二十一条の九第三項の規定の適用を受ける財産を贈与により取得した者を含む。以下この項において同じ。）の当該被相続人の死亡の時における住所がこの法律の施行地にある場合においては、当該財産を取得した者については、当分の間、第二十七条第一項若しくは第三項又は第二十九条第一項の規定により申告すべき相続税に係る納税地は、第六十二条第一項及び第二項の規定にかかわらず、被相続人の死亡の時における住所地とする。ただし、当該納税地の所轄税務署長又は国税局長がした当該相続税に係る処分は、その者の住所地の所轄税務署長又は国税局長がしたものとみなして、当該住所地の所轄税務署長又は国税局長に対し再調査の請求をし、又は訴えを提起することを妨げない。
suppl-3251-73/par-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3251-73/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-3251-73/par-3
In the case where the domicile, at the time of the death of the decedent, of a person who has acquired property by inheritance or bequest (including a person who has acquired by gift from the decedent relating to that succession property subject to the application of Article 21-9, paragraph (3); the same applies hereinafter in this paragraph) is in the area where this Act is enforced, for the time being, for the person who acquired that property, the place for tax payment relating to the inheritance tax to be reported pursuant to Article 27, paragraph (1) or (3) or Article 29, paragraph (1) is, notwithstanding Article 62, paragraphs (1) and (2), the place of domicile at the time of the death of the decedent. However, this does not preclude a person from making a request for reinvestigation to, or instituting an action against, the competent district director or regional commissioner with jurisdiction over that place of domicile, deeming a disposition relating to that inheritance tax made by the competent district director with jurisdiction over the place for tax payment or the regional commissioner to have been made by the competent district director or regional commissioner with jurisdiction over that person's place of domicile.
machine translation, not official
**第四項** この法律は、特別の定のあるものを除く外、昭和二十五年一月一日以後に相続、遺贈又は贈与に因り取得した財産に係る相続税から適用する。
suppl-3251-73/par-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3251-73/par-4 · https://japanlaw.org/l/325AC0000000073/suppl-3251-73/par-4
Except as otherwise specially provided, this Act applies from the inheritance tax on property acquired by inheritance, bequest or gift on or after January 1, 1950.
machine translation, not official
**第十二項** 第九章の規定は、この法律施行後にした行為について適用し、この法律施行前にした行為に対する罰則の適用については、なお従前の例による。
suppl-3251-73/par-12 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3251-73/par-12 · https://japanlaw.org/l/325AC0000000073/suppl-3251-73/par-12
The provisions of Chapter IX apply to acts committed after this Act comes into effect, and with regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern.
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## 附 則 昭和二五年五月二〇日法律第一九一号
suppl-3251-191 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3251-191 · https://japanlaw.org/l/325AC0000000073/suppl-3251-191
**第一項** この法律は、公布の日から施行し、昭和二十五年五月一日から適用する。
suppl-3251-191/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3251-191/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3251-191/par-1
This Act comes into effect on the date of promulgation and applies from May 1, 1950.
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## 附 則 昭和二五年一二月二〇日法律第二九〇号
suppl-3251-290 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3251-290 · https://japanlaw.org/l/325AC0000000073/suppl-3251-290
**第一項** この法律は、新法の施行の日から施行する。
suppl-3251-290/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3251-290/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3251-290/par-1
This Act comes into effect on the date on which the New Act comes into effect.
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## 附 則 昭和二六年三月二八日法律第四〇号
suppl-3261-40 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3261-40 · https://japanlaw.org/l/325AC0000000073/suppl-3261-40
**第一項** この法律は、公布の日から施行する。但し、第十二条第一項第七号及び第三十五条の二の改正規定は、昭和二十六年一月一日以後に相続、遺贈又は贈与に因り取得した財産に係る相続税から適用する。
suppl-3261-40/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3261-40/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3261-40/par-1
This Act comes into effect on the date of promulgation; provided, however, that the provisions amending Article 12, paragraph (1), item (vii) and Article 35-2 apply from the inheritance tax on property acquired by inheritance, bequest or gift on or after January 1, 1951.
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**第二項** この法律施行の際、昭和二十六年一月一日以後に相続又は遺贈に因り相続税法第三条第一項第一号に掲げる財産を取得した者が当該財産の価額を課税価格に算入した概算申告書を提出している場合において、当該申告に係る課税価格又は相続税額が同法第十二条第一項第七号の改正規定の施行に因り過大となることとなつたときは、その者は、この法律施行後四月以内に、当該概算申告書に係る同法第三十二条第一項の規定による更正の請求をすることができる。
suppl-3261-40/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3261-40/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-3261-40/par-2
At the time this Act comes into effect, in the case where a person who has acquired by inheritance or bequest on or after January 1, 1951 the property listed in Article 3, paragraph (1), item (i) of the Inheritance Tax Act has filed an estimated return in which the value of that property is included in the taxable value, if the taxable value or the amount of inheritance tax relating to that return has become excessive due to the enforcement of the provision amending Article 12, paragraph (1), item (vii) of that Act, that person may, within four months after this Act comes into effect, make a request for reassessment under Article 32, paragraph (1) of that Act relating to that estimated return.
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**第三項** 昭和二十五年十二月三十一日までに相続、遺贈又は贈与に因り取得した財産について確定申告書、最終確定申告書若しくはこれらの申告書に係る期限後申告書又は相続税法第五十七条第一項の規定による明細書（当該明細書の提出期限後に提出された明細書を含む。）を提出した者のこれらの申告書又は明細書に係る年分の課税価格又は相続税額については、詐偽その他不正の行為により当該相続税を免れた場合を除く外、昭和三十年四月一日以後は、時効期間満了前でも、同法第三十五条の規定による課税価格又は相続税額の更正（課税価格又は相続税額を減額する更正を除く。）又は決定をすることができない。
suppl-3261-40/par-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3261-40/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-3261-40/par-3
With regard to the taxable value or amount of inheritance tax for the year relating to a final return, a last final return, a return filed after the deadline relating to these returns, or a detailed statement under Article 57, paragraph (1) of the Inheritance Tax Act (including a detailed statement submitted after the deadline for filing that detailed statement), filed by a person with respect to property acquired by inheritance, bequest or gift on or before December 31, 1950, except in the case where that inheritance tax was evaded by fraud or other wrongful act, a reassessment (excluding a reassessment that reduces the taxable value or amount of inheritance tax) or determination of the taxable value or amount of inheritance tax under Article 35 of that Act cannot be made, on or after April 1, 1955, even before the expiration of the prescription period.
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## 附 則 昭和二六年六月四日法律第一九八号
suppl-3261-198 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3261-198 · https://japanlaw.org/l/325AC0000000073/suppl-3261-198
**第一項** この法律は、公布の日から施行する。
suppl-3261-198/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3261-198/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3261-198/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 昭和二七年三月三一日法律第五五号
suppl-3271-55 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3271-55 · https://japanlaw.org/l/325AC0000000073/suppl-3271-55
**第一項** この法律は、昭和二十七年四月一日から施行し、第三十八条第一項、第四十五条第一項、第五十一条及び第五十二条第一項の改正規定以外の改正規定は、昭和二十七年一月一日以後相続、遺贈又は贈与に因り取得した財産に係る相続税から、第五十二条第一項の改正規定は、この法律施行の日以後分納税額の納期限の到来する延納税額に係る利子税額から適用する。
suppl-3271-55/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3271-55/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3271-55/par-1
This Act comes into effect on April 1, 1952, and the amending provisions other than those for Article 38, paragraph (1), Article 45, paragraph (1), Article 51 and Article 52, paragraph (1) apply from the inheritance tax on property acquired by inheritance, bequest or gift on or after January 1, 1952, and the amending provision for Article 52, paragraph (1) applies from the amount of interest tax on the amount subject to deferment for which the due date for payment of the installment arrives on or after the day on which this Act comes into effect.
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**第二項** この法律施行前に延納の許可を受けた相続税額又は追徴税額で、当該相続税額又は追徴税額の計算の基礎となつた課税価格の基礎となつた財産の価額の合計額のうちに不動産、立木その他改正後の相続税法第三十八条第一項に規定する政令で定める財産の価額の合計額が占める割合が十分の五以上であるもののうち、この法律施行後にその分納税額の納期限の到来するものについては、政令で定めるところにより、税務署長は、当該相続税額又は追徴税額の相続税法第三十三条第一項に規定する納期限の翌日から十年以内においてその延納期間の延長又は延納条件の変更をすることができる。
suppl-3271-55/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3271-55/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-3271-55/par-2
Among amounts of inheritance tax or additional tax for which permission to defer payment was received before this Act comes into effect and in which the ratio that the total value of real property, standing trees and other property specified by Cabinet Order prescribed in Article 38, paragraph (1) of the Inheritance Tax Act after the amendment accounts for in the total value of the property that formed the basis for the taxable value that formed the basis for calculating that amount of inheritance tax or additional tax is 50 percent or more, for those for which the due date for the installment payment arrives after this Act comes into effect, in accordance with Cabinet Order, the district director may extend the deferment period or change the conditions of deferment within 10 years after the day following the due date for payment prescribed in Article 33, paragraph (1) of that Act for that amount of inheritance tax or additional tax.
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## 附 則 昭和二八年七月三一日法律第一〇二号
suppl-3281-102 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-102 · https://japanlaw.org/l/325AC0000000073/suppl-3281-102
**第一項** この法律は、昭和二十八年八月一日から施行する。
suppl-3281-102/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-102/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3281-102/par-1
This Act comes into effect on August 1, 1953.
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## 附 則 昭和二八年八月一日法律第一六四号
suppl-3281-164 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-164 · https://japanlaw.org/l/325AC0000000073/suppl-3281-164
**第一項** この法律は、昭和二十八年八月一日から施行する。
suppl-3281-164/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-164/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3281-164/par-1
This Act comes into effect on August 1, 1953.
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**第三項** この法律施行前にした行為に対する罰則の適用については、なお従前の例による。
suppl-3281-164/par-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-164/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-3281-164/par-3
With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern.
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## 附 則 昭和二八年八月一日法律第一六五号
suppl-3281-165 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-165 · https://japanlaw.org/l/325AC0000000073/suppl-3281-165
**第一項** この法律は、昭和二十八年八月一日から施行する。
suppl-3281-165/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-165/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3281-165/par-1
This Act comes into effect on August 1, 1953.
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**第二項** この法律による改正後の相続税法（以下「新法」という。）の規定は、この附則において特別の定のあるものを除く外、昭和二十八年一月一日以後に相続、遺贈又は贈与に因り取得した財産に係る相続税又は贈与税から適用し、同日前に相続、遺贈又は贈与に因り取得した財産に係る相続税については、なお従前の例による。
suppl-3281-165/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-165/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-3281-165/par-2
Except as otherwise specially provided in these Supplementary Provisions, the provisions of the Inheritance Tax Act after the amendment by this Act (hereinafter referred to as the "New Act") apply from the inheritance tax or gift tax on property acquired by inheritance, bequest or gift on or after January 1, 1953, and with regard to the inheritance tax on property acquired by inheritance, bequest or gift before that date, the provisions then in force continue to govern.
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**第三項** 新法第三十八条及び第三十九条の規定は、この法律施行の日以後納付し、又は徴収すべき相続税額、贈与税額又は追徴税額から適用する。
suppl-3281-165/par-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-165/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-3281-165/par-3
The provisions of Articles 38 and 39 of the New Act apply from the amount of inheritance tax, amount of gift tax or amount of additional tax to be paid or collected on or after the day on which this Act comes into effect.
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**第四項** 新法第五十一条（新法第五十二条第一項及び第五十三条第四項（新法第五十四条第四項において準用する場合を含む。）において準用する新法第五十一条第八項を含む。）及び第五十二条の規定は、この法律施行の日以後納付し、又は徴収される利子税額、過少申告加算税額、無申告加算税額及び重加算税額について適用し、同日前に納付し、又は徴収された利子税額、過少申告加算税額、無申告加算税額及び重加算税額については、なお従前の例による。
suppl-3281-165/par-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-165/par-4 · https://japanlaw.org/l/325AC0000000073/suppl-3281-165/par-4
The provisions of Article 51 of the New Act (including Article 51, paragraph (8) of the New Act as applied mutatis mutandis pursuant to Article 52, paragraph (1) and Article 53, paragraph (4) of the New Act (including the case where it is applied mutatis mutandis pursuant to Article 54, paragraph (4) of the New Act)) and Article 52 of the New Act apply to the amounts of interest tax, penalty tax for understatement, penalty tax for failure to file and heavy penalty tax paid or collected on or after the day on which this Act comes into effect, and the provisions then in force continue to govern the amounts of interest tax, penalty tax for understatement, penalty tax for failure to file and heavy penalty tax paid or collected before that day.
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**第五項** この法律施行の際未納に係る相続税又は贈与税の税額（延納の許可を受けた税額のうちこの法律施行の日以後納期限の到来するものを含む。）が十万円未満である場合（前項の規定により新法第五十一条第六項又は第五十二条第二項の規定の適用がある場合を除く。）においては、当該税額に係る利子税額は、新法第五十一条第一項から第五項まで及び第五十二条第一項の規定にかかわらず、当該利子税額の計算の基礎となる税額及び期間に応じ、政令で定める簡易利子税額表に掲げる金額による。
suppl-3281-165/par-5 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-165/par-5 · https://japanlaw.org/l/325AC0000000073/suppl-3281-165/par-5
Where the amount of inheritance tax or gift tax unpaid at the time this Act comes into effect (including, of the amount of tax for which permission to defer payment has been received, the amount whose due date for payment arrives on or after the day on which this Act comes into effect) is less than 100,000 yen (excluding the case where Article 51, paragraph (6) or Article 52, paragraph (2) of the New Act applies pursuant to the provisions of the preceding paragraph), the amount of interest tax relating to that amount of tax is, notwithstanding Article 51, paragraphs (1) through (5) and Article 52, paragraph (1) of the New Act, the amount listed in the simplified interest tax table specified by Cabinet Order, according to the amount of tax and the period forming the basis for calculating that amount of interest tax.
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**第六項** 新法第五十一条第七項及び第八項（新法第五十二条第一項において準用する場合を含む。）並びに第五十二条第三項の規定は、前項の場合について準用する。
suppl-3281-165/par-6 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-165/par-6 · https://japanlaw.org/l/325AC0000000073/suppl-3281-165/par-6
The provisions of Article 51, paragraphs (7) and (8) of the New Act (including the case where they apply mutatis mutandis pursuant to Article 52, paragraph (1) of the New Act) and Article 52, paragraph (3) of the New Act apply mutatis mutandis to the case referred to in the preceding paragraph.
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**第七項** 新法第五十四条第一項から第三項までの規定は、この法律施行の日以後決定の通知をする重加算税額について適用し、同日前に決定の通知のされた重加算税額については、なお従前の例による。
suppl-3281-165/par-7 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-165/par-7 · https://japanlaw.org/l/325AC0000000073/suppl-3281-165/par-7
The provisions of Article 54, paragraphs (1) through (3) of the New Act apply to the amount of heavy penalty tax for which notice of determination is given on or after the day on which this Act comes into effect, and the provisions then in force continue to govern the amount of heavy penalty tax for which notice of determination was given before that day.
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**第八項** 新法第二十七条又は第二十八条の規定による申告書を昭和二十八年八月三十一日以前に提出すべき者については、これらの申告書の提出期限は、これらの規定にかかわらず、同日（その者がこの法律施行後同日前に新法の施行地に住所及び居所を有しないこととなるときは、当該住所及び居所を有しないこととなる日）とする。
suppl-3281-165/par-8 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-165/par-8 · https://japanlaw.org/l/325AC0000000073/suppl-3281-165/par-8
For a person who is to file a return under the provisions of Article 27 or Article 28 of the New Act on or before August 31, 1953, the deadline for filing those returns is, notwithstanding those provisions, that day (if the person comes to have neither a domicile nor a residence in the area where the New Act is enforced after this Act comes into effect and before that day, the day on which the person comes to have neither a domicile nor a residence).
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**第九項** 昭和二十八年一月一日以後相続（包括遺贈及び被相続人からの相続人に対する遺贈を含む。以下本項において同じ。）に因り財産を取得した者がこの法律施行の日までに当該財産を課税価格計算の基礎に算入したこの法律による改正前の相続税法（以下「旧法」という。）第二十七条の規定による概算申告書を提出している場合又は同年一月一日以後相続に因り財産を取得した者で同日以後死亡したものの相続人若しくは包括受遺者がこの法律施行の日までに当該財産を課税価格計算の基礎に算入した旧法第二十九条の規定による最終確定申告書を提出している場合においては、これらの申告書は、新法第二十七条第一項の規定による申告書とみなす。この場合において、これらの申告書に係る課税価格又は相続税額が新法第二章の規定の適用に因り過大となることとなつたときは、その者は、この法律施行後二月以内に限り、当該申告書に係る新法第三十二条第一項の規定による更正の請求をすることができる。
suppl-3281-165/par-9 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-165/par-9 · https://japanlaw.org/l/325AC0000000073/suppl-3281-165/par-9
Where a person who has acquired property by inheritance (including a universal legacy and a bequest from the decedent to an heir; the same applies hereinafter in this paragraph) on or after January 1, 1953 has, by the day on which this Act comes into effect, filed an estimated return under the provisions of Article 27 of the Inheritance Tax Act prior to amendment by this Act (hereinafter referred to as "the Former Act") that included that property in the basis for calculating the taxable value, or where an heir or universal legatee of a person who has acquired property by inheritance on or after January 1 of that year and who has died on or after that day has, by the day on which this Act comes into effect, filed a last final return under the provisions of Article 29 of the Former Act that included that property in the basis for calculating the taxable value, those returns are deemed to be returns under the provisions of Article 27, paragraph (1) of the New Act. In this case, if the taxable value or amount of inheritance tax relating to those returns has become excessive due to the application of the provisions of Chapter II of the New Act, that person may, only within two months after this Act comes into effect, file a request for reassessment under the provisions of Article 32, paragraph (1) of the New Act relating to those returns.
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**第十項** 昭和二十八年一月一日以後贈与又は遺贈（包括遺贈及び被相続人からの相続人に対する遺贈を除く。以下本項において同じ。）に因り財産を取得した者（前項の規定に該当する者を除く。）がこの法律施行の日までに当該財産を課税価格計算の基礎に算入した旧法第二十七条の規定による概算申告書を提出している場合又は同年一月一日以後贈与若しくは遺贈に因り財産を取得した者（前項の規定に該当する者を除く。）で同日以後死亡した者の相続人若しくは包括受遺者がこの法律施行の日までに当該財産を課税価格計算の基礎に算入した旧法第二十九条の規定による最終確定申告書を提出している場合においては、これらの申告書は、新法第二十八条第一項の規定又は同条第三項において準用する同法第二十七条第二項の規定による申告書とみなす。
suppl-3281-165/par-10 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-165/par-10 · https://japanlaw.org/l/325AC0000000073/suppl-3281-165/par-10
Where a person who has acquired property by gift or bequest (excluding a universal legacy and a bequest from the decedent to an heir; the same applies hereinafter in this paragraph) on or after January 1, 1953 (excluding a person who falls under the provisions of the preceding paragraph) has, by the day on which this Act comes into effect, filed an estimated return under the provisions of Article 27 of the Former Act that included that property in the basis for calculating the taxable value, or where an heir or universal legatee of a person who has acquired property by gift or bequest on or after January 1 of that year (excluding a person who falls under the provisions of the preceding paragraph) and who has died on or after that day has, by the day on which this Act comes into effect, filed a last final return under the provisions of Article 29 of the Former Act that included that property in the basis for calculating the taxable value, those returns are deemed to be returns under the provisions of Article 28, paragraph (1) of the New Act or Article 27, paragraph (2) of that Act as applied mutatis mutandis pursuant to paragraph (3) of that Article.
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**第十一項** 昭和二十八年一月一日以後相続に因り財産を取得した者が同日前に贈与に因り取得した財産で新法第十九条第一項の規定により相続税の課税価格に加算されるものがある場合における同項の規定の適用については、その者が旧法の規定により納付した、又は納付すべき当該贈与に係る財産を取得した日の属する年分の相続税額（利子税額、過少申告加算税額、無申告加算税額、重加算税額及び延滞加算税額に相当する相続税額を除く。）に当該財産の価額が当該年分の相続税の課税価格に算入された財産の価額のうちに占める割合を乗じて算出した金額に相当する相続税額を、当該財産の取得につき新法の規定により課せられた贈与税額とみなす。
suppl-3281-165/par-11 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-165/par-11 · https://japanlaw.org/l/325AC0000000073/suppl-3281-165/par-11
With regard to the application of Article 19, paragraph (1) of the New Act in the case where a person who has acquired property by inheritance on or after January 1, 1953 has property acquired by gift before that day that is to be added to the taxable value for inheritance tax pursuant to the provisions of that paragraph, the amount of inheritance tax equivalent to the amount calculated by multiplying the amount of inheritance tax for the year in which the date of acquiring the property relating to that gift falls (excluding the amounts of inheritance tax equivalent to the amounts of interest tax, penalty tax for understatement, penalty tax for failure to file, heavy penalty tax and delinquency additional tax) that that person has paid or is to pay pursuant to the provisions of the Former Act, by the proportion that the value of that property represents of the value of the property included in the taxable value for inheritance tax for that year, is deemed to be the amount of gift tax imposed on the acquisition of that property pursuant to the provisions of the New Act.
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**第十三項** この法律施行前にした行為に対する罰則の適用については、なお従前の例による。
suppl-3281-165/par-13 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-165/par-13 · https://japanlaw.org/l/325AC0000000073/suppl-3281-165/par-13
The provisions then in force continue to govern the application of penal provisions to acts committed before this Act comes into effect.
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## 附 則 昭和二九年三月三一日法律第三九号
suppl-3291-39 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3291-39 · https://japanlaw.org/l/325AC0000000073/suppl-3291-39
**第一項** この法律は、昭和二十九年四月一日から施行する。
suppl-3291-39/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3291-39/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3291-39/par-1
This Act comes into effect on April 1, 1954.
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**第二項** この法律による改正後の相続税法（以下「新法」という。）の規定（第三十五条の二の規定を除く。）は、この附則において特別の定のあるものを除く外、昭和二十九年一月一日以後に相続、遺贈又は贈与に因り取得した財産に係る相続税又は贈与税から適用し、同日前に相続、遺贈又は贈与に因り取得した財産に係る相続税又は贈与税については、なお従前の例による。
suppl-3291-39/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3291-39/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-3291-39/par-2
Unless otherwise specially provided for in these Supplementary Provisions, the provisions of the Inheritance Tax Act as amended by this Act (hereinafter referred to as "the New Act") (excluding the provisions of Article 35-2) apply to inheritance tax or gift tax on property acquired by inheritance, bequest or gift on or after January 1, 1954, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired by inheritance, bequest or gift before that day.
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**第三項** 新法第五十一条及び第五十二条の規定は、この法律の施行の日以後に相続税法第三十三条第一項から第三項まで又は第三十七条に規定する納期限の到来する相続税額又は贈与税額に係る利子税額について適用し、同日前にこれらの納期限の到来した相続税額又は贈与税額に係る利子税額については、なお従前の例による。この場合において、新法第五十一条第一項第三号又は第三項本文に規定する一年を経過した日がこの法律の施行の日前であるとき、及び同条第二項第二号若しくは第三号又は同条第三項第二号若しくは第三号に規定する起算日の翌日から一年を経過した日がこの法律の施行の日前であるときにおけるこれらの規定の適用については、利子税額の計算の基礎となる日数から控除すべき日数は、この法律の施行の日から起算するものとする。
suppl-3291-39/par-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3291-39/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-3291-39/par-3
The provisions of Articles 51 and 52 of the New Act apply to the amount of interest tax relating to the amount of inheritance tax or amount of gift tax whose due date for payment prescribed in Article 33, paragraphs (1) through (3) or Article 37 of the Inheritance Tax Act arrives on or after the day on which this Act comes into effect, and the provisions then in force continue to govern the amount of interest tax relating to the amount of inheritance tax or amount of gift tax whose due date for payment arrived before that day. In this case, with regard to the application of those provisions where the day on which one year has elapsed as prescribed in Article 51, paragraph (1), item (iii) or the main clause of paragraph (3) of the New Act falls before the day on which this Act comes into effect, and where the day on which one year has elapsed from the day following the starting date prescribed in paragraph (2), item (ii) or (iii) of that Article or paragraph (3), item (ii) or (iii) of that Article falls before the day on which this Act comes into effect, the number of days to be deducted from the number of days forming the basis for calculating the amount of interest tax is to be counted from the day on which this Act comes into effect.
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**第四項** 新法第五十三条の規定は、この法律の施行の日以後に決定の通知をする過少申告加算税額について適用し、同日前に決定の通知がされた過少申告加算税額については、なお従前の例による。
suppl-3291-39/par-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3291-39/par-4 · https://japanlaw.org/l/325AC0000000073/suppl-3291-39/par-4
The provisions of Article 53 of the New Act apply to the amount of penalty tax for understatement for which notice of determination is given on or after the day on which this Act comes into effect, and the provisions then in force continue to govern the amount of penalty tax for understatement for which notice of determination was given before that day.
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**第五項** 昭和二十九年一月一日以後に相続（包括遺贈及び被相続人からの相続人に対する遺贈を含む。）に因り財産を取得した者又はその相続人若しくは包括受遺者がこの法律の施行の日前に相続税法第二十七条の規定により申告書を提出すべき場合であつて、且つ、これらの者が同日前に同法の規定による申告書を提出し、又は同法第三十五条の規定による決定を受けている場合において、その申告又は決定に係る課税価格又は相続税額が新法第三条、第十二条、第十八条又は第二十六条の二の規定に因り過大となることとなつたときは、これらの者は、この法律の施行後二月以内に限り、当該申告書を提出した税務署長又は当該決定をした税務署長に対し、その過大となつた事項につき更正をなすべき旨の請求をすることができる。
suppl-3291-39/par-5 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3291-39/par-5 · https://japanlaw.org/l/325AC0000000073/suppl-3291-39/par-5
Where a person who has acquired property by inheritance (including a universal legacy and a bequest from the decedent to an heir) on or after January 1, 1954, or the heir or universal legatee of that person, is required to file a return pursuant to the provisions of Article 27 of the Inheritance Tax Act before the day on which this Act comes into effect, and those persons have, before that day, filed a return pursuant to the provisions of that Act or have received a determination pursuant to the provisions of Article 35 of that Act, if the taxable value or amount of inheritance tax relating to that return or determination has become excessive due to the provisions of Article 3, Article 12, Article 18 or Article 26-2 of the New Act, those persons may, only within two months after this Act comes into effect, file with the district director who received that return or the district director who made that determination a request to make a reassessment of the matters that have become excessive.
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**第六項** 前項の規定による更正の請求は、相続税法第三十二条の規定による更正の請求とみなす。
suppl-3291-39/par-6 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3291-39/par-6 · https://japanlaw.org/l/325AC0000000073/suppl-3291-39/par-6
A request for reassessment under the provisions of the preceding paragraph is deemed to be a request for reassessment under the provisions of Article 32 of the Inheritance Tax Act.
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## 附 則 昭和二九年五月一三日法律第九五号
suppl-3291-95 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3291-95 · https://japanlaw.org/l/325AC0000000073/suppl-3291-95
**第一項** この法律は、公布の日から施行する。
suppl-3291-95/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3291-95/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3291-95/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 昭和二九年五月一三日法律第九六号
suppl-3291-96 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3291-96 · https://japanlaw.org/l/325AC0000000073/suppl-3291-96
**第一項** この法律は、公布の日から起算して五日を経過した日から施行する。
suppl-3291-96/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3291-96/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3291-96/par-1
This Act comes into effect on the day on which five days have elapsed from the date of promulgation.
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## 附 則 昭和三〇年六月三〇日法律第三九号
suppl-3301-39 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3301-39 · https://japanlaw.org/l/325AC0000000073/suppl-3301-39
**第一項** この法律は、昭和三十年七月一日から施行する。
suppl-3301-39/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3301-39/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3301-39/par-1
This Act comes into effect on July 1, 1955.
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## 附 則 昭和三〇年七月三〇日法律第一〇四号
suppl-3301-104 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3301-104 · https://japanlaw.org/l/325AC0000000073/suppl-3301-104
**第一項** この法律は、昭和三十年八月一日から施行する。
suppl-3301-104/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3301-104/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3301-104/par-1
This Act comes into effect on August 1, 1955.
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## 附 則 昭和三二年六月一四日法律第一七三号
suppl-3321-173 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3321-173 · https://japanlaw.org/l/325AC0000000073/suppl-3321-173
**第一項** この法律は、昭和三十二年七月一日から施行する。
suppl-3321-173/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3321-173/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3321-173/par-1
This Act comes into effect on July 1, 1957.
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## 附 則 昭和三三年四月二八日法律第一〇〇号
suppl-3331-100 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3331-100 · https://japanlaw.org/l/325AC0000000073/suppl-3331-100
**第一項** この法律は、公布の日から施行する。
suppl-3331-100/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3331-100/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3331-100/par-1
This Act comes into effect on the date of promulgation.
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**第二項** この法律による改正後の相続税法（以下「新法」という。）の規定は、この附則に特別の定のあるものを除くほか、昭和三十三年一月一日以後に相続若しくは遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下次項及び附則第六項において同じ。）により取得した財産に係る相続税又は同日以後に贈与（贈与者の死亡により効力を生ずる贈与を除く。）により取得した財産に係る贈与税から適用し、同日前に相続（包括遺贈及び被相続人からの相続人に対する遺贈を含む。以下附則第四項及び附則第七項において同じ。）により取得した財産に係る相続税又は同日前に贈与若しくは遺贈（包括遺贈及び被相続人からの相続人に対する遺贈を除く。以下附則第八項において同じ。）により取得した財産に係る贈与税については、なお従前の例による。
suppl-3331-100/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3331-100/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-3331-100/par-2
Unless otherwise specially provided for in these Supplementary Provisions, the provisions of the Inheritance Tax Act as amended by this Act (hereinafter referred to as "the New Act") apply to inheritance tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies in the following paragraph and paragraph (6) of the Supplementary Provisions) on or after January 1, 1958, or gift tax on property acquired by gift (excluding a gift that takes effect upon the death of the donor) on or after that date, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance (including a universal legacy and a bequest from the decedent to an heir; the same applies in paragraph (4) and paragraph (7) of the Supplementary Provisions) before that date or gift tax on property acquired by gift or bequest (excluding a universal legacy and a bequest from the decedent to an heir; the same applies in paragraph (8) of the Supplementary Provisions) before that date.
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**第五項** 新法第二十一条の六の規定は、昭和三十四年分以後の贈与税から適用するものとし、同年分の贈与税についての同条の規定の適用については、同条各号列記以外の部分中「その年」とあるのは「昭和三十四年」と、「その前年又は前前年」とあるのは「昭和三十三年」と、同条第一号中「その年以前三年以内」とあるのは「昭和三十三年及び昭和三十四年」と、同条第二号イ中「その年の前年又は前前年」とあるのは「昭和三十三年」と、「当該各年に」とあるのは「同年に」と、「それぞれ当該各年分」とあるのは「同年分」と、同号ロ中「その年」とあるのは「昭和三十四年」とする。
suppl-3331-100/par-5 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3331-100/par-5 · https://japanlaw.org/l/325AC0000000073/suppl-3331-100/par-5
The provisions of Article 21-6 of the New Act apply to gift tax for 1959 and subsequent years, and with regard to the application of that Article to gift tax for that year, the phrase "that year" in the part of that Article other than the part listing the items is deemed to be replaced with "1959" and the phrase "the preceding year or the year before the preceding year" with "1958"; in item (i) of that Article, the phrase "within three years on or before that year" is deemed to be replaced with "1958 and 1959"; in item (ii), (a) of that Article, the phrase "the year preceding that year or the year before the preceding year" is deemed to be replaced with "1958", the phrase "in each of those years" with "in that year", and the phrase "for each of those years respectively" with "for that year"; and in (b) of that item, the phrase "that year" is deemed to be replaced with "1959".
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## 附 則 昭和三四年四月二〇日法律第一四八号
suppl-3341-148 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3341-148 · https://japanlaw.org/l/325AC0000000073/suppl-3341-148
**第一項** この法律は、国税徴収法（昭和三十四年法律第百四十七号）の施行の日から施行する。
suppl-3341-148/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3341-148/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3341-148/par-1
This Act comes into effect on the date on which the National Tax Collection Act (Act No. 147 of 1959) comes into effect.
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**第三項** 改正後の相続税法第四十条第二項（延納の取消）の規定は、この法律の施行後に延納の許可を受けた者について適用する。
suppl-3341-148/par-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3341-148/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-3341-148/par-3
The provisions of Article 40, paragraph (2) (Revocation of Deferment of Payment) of the Inheritance Tax Act after amendment apply to a person who has received permission to defer payment after this Act comes into effect.
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## 附 則 昭和三七年三月二七日法律第二六号
suppl-3371-26 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3371-26 · https://japanlaw.org/l/325AC0000000073/suppl-3371-26
**第一項** この法律は、昭和三十七年四月一日から施行する。
suppl-3371-26/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3371-26/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3371-26/par-1
This Act comes into effect on April 1, 1962.
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**第二項** 改正後の相続税法第十五条の規定は、昭和三十七年一月一日以後に相続又は遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下同じ。）により取得した財産に係る相続税について適用し、同日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。
suppl-3371-26/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3371-26/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-3371-26/par-2
The provisions of Article 15 of the Inheritance Tax Act after amendment apply to inheritance tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter) on or after January 1, 1962, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that day.
machine translation, not official
**第三項** この法律の施行前にした行為並びにこの法律の施行前に相続又は遺贈により取得した財産に係る相続税及び昭和三十六年十二月三十一日以前に贈与（贈与者の死亡により効力を生ずる贈与を除く。）により取得した財産に係る贈与税につきこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-3371-26/par-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3371-26/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-3371-26/par-3
The provisions then in force continue to govern the application of penal provisions to acts committed before this Act comes into effect, and to acts committed after this Act comes into effect with regard to inheritance tax on property acquired by inheritance or bequest before this Act comes into effect and gift tax on property acquired by gift (excluding a gift that takes effect upon the death of the donor) on or before December 31, 1961.
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## 附 則 昭和三七年四月二日法律第六七号
suppl-3371-67 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3371-67 · https://japanlaw.org/l/325AC0000000073/suppl-3371-67
### 第一条（施行期日） — Effective Date
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suppl-3371-67/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3371-67/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-3371-67/art-1
**第一項** この法律は、昭和三十七年四月一日から施行する。
suppl-3371-67/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3371-67/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3371-67/art-1/par-1
This Act comes into effect on April 1, 1962.
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### 第十八条（罰則に係る経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-3371-67/art-18 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3371-67/art-18 · https://japanlaw.org/l/325AC0000000073/suppl-3371-67/art-18
**第一項** この法律の施行前にした国税に係る違反行為及びこの附則の規定により従前の例によることとされる国税に係るこの法律の施行後にした違反行為に対する罰則の適用については、なお従前の例による。
suppl-3371-67/art-18/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3371-67/art-18/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3371-67/art-18/par-1
With regard to the application of penal provisions to violations committed before the enforcement of this Act with respect to national taxes and to violations committed after the enforcement of this Act with respect to national taxes for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第十九条（国税に関するその他の経過措置の政令への委任） — Delegation to Cabinet Order of Other Transitional Measures Concerning National Taxes
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suppl-3371-67/art-19 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3371-67/art-19 · https://japanlaw.org/l/325AC0000000073/suppl-3371-67/art-19
**第一項** 国税通則法附則及び前十八条に定めるもののほか、国税通則法及びこの法律第一章の施行に関し必要な経過措置は、政令で定める。
suppl-3371-67/art-19/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3371-67/art-19/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3371-67/art-19/par-1
Beyond what is provided for in the Supplementary Provisions of the Act on General Rules for National Taxes and the preceding 18 Articles, necessary transitional measures for the enforcement of the Act on General Rules for National Taxes and Chapter I of this Act are specified by Cabinet Order.
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## 附 則 昭和三九年三月三一日法律第二三号
suppl-3391-23 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3391-23 · https://japanlaw.org/l/325AC0000000073/suppl-3391-23
**第一項** この法律は、昭和三十九年四月一日から施行する。
suppl-3391-23/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3391-23/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3391-23/par-1
This Act comes into effect on April 1, 1964.
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**第二項** 次項に定めるものを除くほか、改正後の相続税法（以下「新法」という。）の規定は、昭和三十九年一月一日以後に相続若しくは遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下同じ。）又は贈与（贈与者の死亡により効力を生ずる贈与を除く。以下同じ。）により取得した財産に係る相続税又は贈与税について適用し、同日前に相続若しくは遺贈又は贈与により取得した財産に係る相続税又は贈与税については、なお従前の例による。
suppl-3391-23/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3391-23/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-3391-23/par-2
Except as provided in the following paragraph, the provisions of the amended Inheritance Tax Act (hereinafter referred to as the "New Act") apply to inheritance tax or gift tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter) or by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter) on or after January 1, 1964, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired by inheritance, bequest or gift before that date.
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**第三項** 新法第三条の二、第二十九条及び第五十条並びに第三十一条から第三十三条まで及び第三十五条（新法第三条の二に規定する事由に係る部分に限る。）の規定は、昭和三十九年一月一日以後に死亡した者に係る財産につき当該事由が生じた場合について適用する。
suppl-3391-23/par-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3391-23/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-3391-23/par-3
The provisions of Articles 3-2, 29 and 50, and Articles 31 through 33 and Article 35 (limited to the part relating to the event prescribed in Article 3-2) of the New Act apply where that event arises with respect to the property of a person who died on or after January 1, 1964.
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## 附 則 昭和四〇年三月二六日法律第四号
suppl-3401-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3401-4 · https://japanlaw.org/l/325AC0000000073/suppl-3401-4
**第一項** この法律は、昭和四十年四月一日から施行する。
suppl-3401-4/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3401-4/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3401-4/par-1
This Act comes into effect on April 1, 1965.
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**第二項** 改正後の相続税法（以下「新法」という。）第三条、第六条、第十二条及び第二十四条の規定は、昭和四十年四月一日以後に相続若しくは遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下同じ。）又は贈与（贈与者の死亡により効力を生ずる贈与を除く。以下同じ。）により取得した財産に係る相続税又は贈与税について適用し、同日前に相続若しくは遺贈又は贈与により取得した財産に係る相続税又は贈与税については、なお従前の例による。
suppl-3401-4/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3401-4/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-3401-4/par-2
The provisions of Articles 3, 6, 12 and 24 of the amended Inheritance Tax Act (hereinafter referred to as the "New Act") apply to inheritance tax or gift tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter) or by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter) on or after April 1, 1965, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired by inheritance, bequest or gift before that date.
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**第三項** 新法第二十八条の規定は、昭和四十年分以後の贈与税について適用し、昭和三十九年分以前の贈与税については、なお従前の例による。
suppl-3401-4/par-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3401-4/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-3401-4/par-3
The provisions of Article 28 of the New Act apply to gift tax for 1965 and thereafter, and the provisions then in force continue to govern gift tax for 1964 and earlier.
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**第四項** 新法第五十九条第一項第一号の規定は、昭和四十年五月一日以後に支払う同号に規定する保険金について適用し、同日前に支払つた当該保険金については、なお従前の例による。
suppl-3401-4/par-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3401-4/par-4 · https://japanlaw.org/l/325AC0000000073/suppl-3401-4/par-4
The provisions of Article 59, paragraph (1), item (i) of the New Act apply to insurance benefits prescribed in that item that are paid on or after May 1, 1965, and the provisions then in force continue to govern those insurance benefits paid before that date.
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## 附 則 昭和四〇年三月三一日法律第三六号
suppl-3401-36 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3401-36 · https://japanlaw.org/l/325AC0000000073/suppl-3401-36
### 第一条（施行期日） — Effective Date
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suppl-3401-36/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3401-36/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-3401-36/art-1
**第一項** この法律は、昭和四十年四月一日から施行する。
suppl-3401-36/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3401-36/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3401-36/art-1/par-1
This Act comes into effect on April 1, 1965.
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### 第二条（国税に関する法律の一部改正に伴う経過規定の原則） — Principle of Transitional Provisions Accompanying the Partial Amendment of National Tax Laws
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suppl-3401-36/art-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3401-36/art-2 · https://japanlaw.org/l/325AC0000000073/suppl-3401-36/art-2
**第一項** 第一章の規定による改正後の国税に関する法律の規定（所得税及び法人税に関する部分に限る。）は、別段の定めがあるものを除き、所得税法（昭和四十年法律第三十三号）附則又は法人税法（昭和四十年法律第三十四号）附則の規定によりこれらの法律の規定が適用される所得税及び法人税について適用し、旧所得税法（昭和二十二年法律第二十七号）又は旧法人税法（昭和二十二年法律第二十八号）の規定が適用される所得税及び法人税については、なお従前の例による。
suppl-3401-36/art-2/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3401-36/art-2/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3401-36/art-2/par-1
Unless otherwise provided, the provisions of the national tax laws as amended by the provisions of Chapter I (limited to the parts concerning income tax and corporation tax) apply to income tax and corporation tax to which the provisions of the Income Tax Act (Act No. 33 of 1965) or the Corporation Tax Act (Act No. 34 of 1965) apply pursuant to the provisions of the Supplementary Provisions of those Acts, and the provisions then in force continue to govern income tax and corporation tax to which the provisions of the former Income Tax Act (Act No. 27 of 1947) or the former Corporation Tax Act (Act No. 28 of 1947) apply.
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### 第三条（相続税法の一部改正に伴う経過規定） — Transitional Provisions Accompanying the Partial Amendment of the Inheritance Tax Act
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suppl-3401-36/art-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3401-36/art-3 · https://japanlaw.org/l/325AC0000000073/suppl-3401-36/art-3
**第一項** 第二条の規定による改正後の相続税法第六十六条の規定は、同条第一項、第二項又は第四項に規定する贈与若しくは遺贈又は提供のあつた日がこれらにより財産を取得したものの昭和四十年四月一日（以下「施行日」という。）以後最初に終了する事業年度開始の日以後である場合について適用し、当該贈与若しくは遺贈又は提供のあつた日が当該事業年度開始の日前である場合については、なお従前の例による。
suppl-3401-36/art-3/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3401-36/art-3/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3401-36/art-3/par-1
The provisions of Article 66 of the Inheritance Tax Act as amended by the provisions of Article 2 apply where the day of the gift, bequest or provision prescribed in paragraph (1), (2) or (4) of that Article is on or after the first day of the business year of the person who acquired the property by them that first ends on or after April 1, 1965 (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern where the day of that gift, bequest or provision is before the first day of that business year.
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### 第十五条（政令への委任） — Delegation to Cabinet Order
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suppl-3401-36/art-15 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3401-36/art-15 · https://japanlaw.org/l/325AC0000000073/suppl-3401-36/art-15
**第一項** 附則第一条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-3401-36/art-15/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3401-36/art-15/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3401-36/art-15/par-1
Beyond what is provided for in Article 1 through the preceding Article of the Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
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### 第十六条（罰則に関する経過規定） — Transitional Provisions Concerning Penal Provisions
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suppl-3401-36/art-16 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3401-36/art-16 · https://japanlaw.org/l/325AC0000000073/suppl-3401-36/art-16
**第一項** 施行日前にした行為及びこの附則の規定によりなお従前の例によることとされる国税に係る同日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-3401-36/art-16/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3401-36/art-16/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3401-36/art-16/par-1
With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after that date with respect to national taxes for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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## 附 則 昭和四〇年一二月二九日法律第一五六号
suppl-3401-156 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3401-156 · https://japanlaw.org/l/325AC0000000073/suppl-3401-156
**第一項** この法律は、昭和四十一年二月一日から施行する。
suppl-3401-156/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3401-156/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3401-156/par-1
This Act comes into effect as of February 1, 1966.
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## 附 則 昭和四一年三月三一日法律第三三号
suppl-3411-33 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3411-33 · https://japanlaw.org/l/325AC0000000073/suppl-3411-33
**第一項** この法律は、昭和四十一年四月一日から施行する。
suppl-3411-33/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3411-33/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3411-33/par-1
This Act comes into effect on April 1, 1966.
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**第二項** 改正後の相続税法の規定は、昭和四十一年一月一日以後に相続若しくは遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下同じ。）又は贈与（贈与者の死亡により効力を生ずる贈与を除く。以下同じ。）により取得した財産に係る相続税又は贈与税について適用し、同日前に相続若しくは遺贈又は贈与により取得した財産に係る相続税又は贈与税については、なお従前の例による。
suppl-3411-33/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3411-33/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-3411-33/par-2
The provisions of the amended Inheritance Tax Act apply to inheritance tax or gift tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter) or by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter) on or after January 1, 1966, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired by inheritance, bequest or gift before that date.
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## 附 則 昭和四二年五月三一日法律第二二号
suppl-3421-22 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3421-22 · https://japanlaw.org/l/325AC0000000073/suppl-3421-22
**第一項** この法律は、昭和四十二年六月一日から施行する。
suppl-3421-22/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3421-22/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3421-22/par-1
This Act comes into effect on June 1, 1967.
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**第二項** 改正後の相続税法の規定は、昭和四十二年一月一日以後に相続又は遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下同じ。）により取得した財産に係る相続税について適用し、同日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。
suppl-3421-22/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3421-22/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-3421-22/par-2
The provisions of the amended Inheritance Tax Act apply to inheritance tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter) on or after January 1, 1967, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that date.
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## 附 則 昭和四二年五月三一日法律第二三号
suppl-3421-23 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3421-23 · https://japanlaw.org/l/325AC0000000073/suppl-3421-23
### 第一条（施行期日） — Effective Date
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suppl-3421-23/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3421-23/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-3421-23/art-1
**第一項** この法律は、昭和四十二年六月一日から施行する。
suppl-3421-23/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3421-23/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3421-23/art-1/par-1
This Act comes into effect on June 1, 1967.
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## 附 則 昭和四二年六月一二日法律第三六号
suppl-3421-36 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3421-36 · https://japanlaw.org/l/325AC0000000073/suppl-3421-36
**第一項** この法律は、登録免許税法の施行の日から施行する。
suppl-3421-36/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3421-36/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3421-36/par-1
This Act comes into effect as of the day on which the Registration and License Tax Act comes into effect.
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## 附 則 昭和四二年八月一日法律第一一六号
suppl-3421-116 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3421-116 · https://japanlaw.org/l/325AC0000000073/suppl-3421-116
**第一項** この法律は、昭和四十二年十月一日から施行する。
suppl-3421-116/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3421-116/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3421-116/par-1
This Act comes into effect on October 1, 1967.
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## 附 則 昭和四五年四月一日法律第一三号
suppl-3451-13 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3451-13 · https://japanlaw.org/l/325AC0000000073/suppl-3451-13
### 第一条（施行期日） — Effective Date
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suppl-3451-13/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3451-13/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-3451-13/art-1
**第一項** この法律は、公布の日から施行する。
suppl-3451-13/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3451-13/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3451-13/art-1/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 昭和四五年五月六日法律第四八号
suppl-3451-48 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3451-48 · https://japanlaw.org/l/325AC0000000073/suppl-3451-48
### 第一条（施行期日） — Effective Date
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suppl-3451-48/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3451-48/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-3451-48/art-1
**第一項** この法律は、昭和四十六年一月一日から施行する。
suppl-3451-48/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3451-48/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3451-48/art-1/par-1
This Act comes into effect on January 1, 1971.
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## 附 則 昭和四六年三月三一日法律第二〇号
suppl-3461-20 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3461-20 · https://japanlaw.org/l/325AC0000000073/suppl-3461-20
**第一項** この法律は、昭和四十六年四月一日から施行する。
suppl-3461-20/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3461-20/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3461-20/par-1
This Act comes into effect on April 1, 1971.
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**第二項** 改正後の相続税法（以下「新法」という。）の規定は、別段の定めがあるものを除き、昭和四十六年一月一日以後に相続若しくは遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下同じ。）又は贈与（贈与者の死亡により効力を生ずる贈与を除く。以下同じ。）により取得した財産に係る相続税又は贈与税について適用し、同日前に相続若しくは遺贈又は贈与により取得した財産に係る相続税又は贈与税については、なお従前の例による。
suppl-3461-20/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3461-20/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-3461-20/par-2
The provisions of the Inheritance Tax Act after the amendment (hereinafter referred to as the "New Act") apply, except as otherwise provided, to inheritance tax or gift tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter) or by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter) on or after January 1, 1971, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired by inheritance or bequest or by gift before that date.
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**第三項** 新法第五条（損害保険契約に係る部分に限る。）の規定は、昭和四十六年四月一日（以下「施行日」という。）以後に締結する損害保険契約の保険金又は返還金その他これに準ずるものについて適用する。
suppl-3461-20/par-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3461-20/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-3461-20/par-3
The provisions of Article 5 of the New Act (limited to the portion relating to non-life insurance contracts) apply to insurance benefits or repayments, or other amounts equivalent thereto, of non-life insurance contracts concluded on or after April 1, 1971 (hereinafter referred to as the "Effective Date").
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**第四項** 新法第四十九条の規定は、施行日以後に提出される相続税又は贈与税に係る申告書について適用し、同日前に提出されたこれらの申告書については、なお従前の例による。
suppl-3461-20/par-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3461-20/par-4 · https://japanlaw.org/l/325AC0000000073/suppl-3461-20/par-4
The provisions of Article 49 of the New Act apply to returns for inheritance tax or gift tax submitted on or after the Effective Date, and the provisions then in force continue to govern those returns submitted before that date.
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**第五項** 新法第五十九条第一項の規定は、施行日以後に同項の規定に該当する事実が生じた場合について適用し、同日前に当該事実が生じた場合については、なお従前の例による。
suppl-3461-20/par-5 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3461-20/par-5 · https://japanlaw.org/l/325AC0000000073/suppl-3461-20/par-5
The provisions of Article 59, paragraph (1) of the New Act apply to the case where a fact falling under the provisions of that paragraph arises on or after the Effective Date, and the provisions then in force continue to govern the case where that fact arises before that date.
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## 附 則 昭和四六年五月三一日法律第八九号
suppl-3461-89 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3461-89 · https://japanlaw.org/l/325AC0000000073/suppl-3461-89
**第一項** この法律は、昭和四十六年十二月一日から施行する。
suppl-3461-89/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3461-89/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3461-89/par-1
This Act comes into effect as of December 1, 1971.
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## 附 則 昭和四七年三月三一日法律第七号
suppl-3471-7 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3471-7 · https://japanlaw.org/l/325AC0000000073/suppl-3471-7
### 第一条（施行期日） — Effective Date
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suppl-3471-7/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3471-7/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-3471-7/art-1
**第一項** この法律は、昭和四十七年四月一日から施行する。
suppl-3471-7/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3471-7/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3471-7/art-1/par-1
This Act comes into effect as of April 1, 1972.
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## 附 則 昭和四七年六月一九日法律第七八号
suppl-3471-78 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3471-78 · https://japanlaw.org/l/325AC0000000073/suppl-3471-78
**第一項** この法律は、公布の日から施行する。
suppl-3471-78/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3471-78/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3471-78/par-1
This Act comes into effect on the date of promulgation.
machine translation, not official
**第二項** 改正後の相続税法（以下「新法」という。）の規定は、別段の定めがあるものを除き、昭和四十七年一月一日以後に相続又は遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下同じ。）により取得した財産に係る相続税について適用し、同日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。
suppl-3471-78/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3471-78/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-3471-78/par-2
The provisions of the Inheritance Tax Act after the amendment (hereinafter referred to as the "New Act") apply, except as otherwise provided, to inheritance tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter) on or after January 1, 1972, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that date.
machine translation, not official
**第三項** 新法第十九条の二第二項に規定する配偶者が昭和四十七年一月一日以後に相続又は遺贈により財産を取得した場合において、当該相続又は遺贈に係る新法第二十七条第一項の規定による申告書の提出期限がこの法律の施行の日から起算して六月を経過する日の属する月の翌月の一日前に到来し、かつ、当該提出期限の翌日から当該翌月の一日までの間に当該財産の分割がされたときは、当該財産に係る相続税に対する新法第十九条の二及び第三十二条の規定の適用については、新法第十九条の二第四項ただし書の規定に該当したものとみなす。
suppl-3471-78/par-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3471-78/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-3471-78/par-3
Where a spouse prescribed in Article 19-2, paragraph (2) of the New Act has acquired property by inheritance or bequest on or after January 1, 1972, and the deadline for filing a return under Article 27, paragraph (1) of the New Act pertaining to that inheritance or bequest arrives before the first day of the month following the month that includes the day on which six months elapse counting from the day on which this Act comes into effect, and the property is divided between the day following that filing deadline and the first day of that following month, then, with regard to the application of Articles 19-2 and 32 of the New Act to the inheritance tax on that property, that case is deemed to fall under the provisions of the proviso to Article 19-2, paragraph (4) of the New Act.
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**第四項** 新法第四十三条第五項から第九項までの規定は、この法律の施行の日以後に同条第五項の規定による物納の撤回の申請をすることができる期限が到来する場合について適用する。
suppl-3471-78/par-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3471-78/par-4 · https://japanlaw.org/l/325AC0000000073/suppl-3471-78/par-4
The provisions of Article 43, paragraphs (5) through (9) of the New Act apply to the case where the deadline by which an application for withdrawal of payment in kind may be made under paragraph (5) of that Article arrives on or after the day on which this Act comes into effect.
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## 附 則 昭和四八年三月三一日法律第六号
suppl-3481-6 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3481-6 · https://japanlaw.org/l/325AC0000000073/suppl-3481-6
**第一項** この法律は、昭和四十八年四月一日から施行する。
suppl-3481-6/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3481-6/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3481-6/par-1
This Act comes into effect on April 1, 1973.
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**第二項** 改正後の相続税法（以下「新法」という。）の規定は、別段の定めがあるものを除き、昭和四十八年一月一日以後に相続若しくは遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下同じ。）又は贈与（贈与者の死亡により効力を生ずる贈与を除く。以下同じ。）により取得した財産に係る相続税又は贈与税について適用し、同日前に相続若しくは遺贈又は贈与により取得した財産に係る相続税又は贈与税については、なお従前の例による。
suppl-3481-6/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3481-6/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-3481-6/par-2
The provisions of the Inheritance Tax Act after the amendment (hereinafter referred to as the "New Act") apply, except as otherwise provided, to inheritance tax or gift tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter) or by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter) on or after January 1, 1973, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired by inheritance or bequest or by gift before that date.
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**第三項** 新法第十九条の三第一項の規定に該当する者が、その者又は同条第二項に規定する扶養義務者の昭和四十七年十二月三十一日以前に相続又は遺贈により取得した財産に係る相続税について改正前の相続税法（以下「旧法」という。）第十九条の三第一項又は第二項の規定の適用を受けたことがある者である場合には、その者又はその扶養義務者が新法第十九条の三第一項又は第二項の規定による控除を受けることができる金額は、同条第三項の規定にかかわらず、当該相続税について新法第十九条の三第一項の規定を適用するとしたならば控除を受けることができる金額（二回以上旧法第十九条の三第一項又は第二項の規定による控除を受けた場合には、最初に相続又は遺贈により財産を取得した際に新法第十九条の三第一項の規定を適用するとしたならば控除を受けることができる金額）から既に旧法第十九条の三第一項若しくは第二項又は新法第十九条の三第一項若しくは第二項の規定による控除を受けた金額の合計額を控除した金額に達するまでの金額とする。
suppl-3481-6/par-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3481-6/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-3481-6/par-3
Where a person who falls under the provisions of Article 19-3, paragraph (1) of the New Act is a person who has been subject to the application of the provisions of Article 19-3, paragraph (1) or (2) of the Inheritance Tax Act before the amendment (hereinafter referred to as the "Former Act") with regard to inheritance tax on property acquired by inheritance or bequest on or before December 31, 1972, by that person or by a person under a duty of support prescribed in paragraph (2) of that Article, the amount for which that person or that person under a duty of support may receive a deduction under the provisions of Article 19-3, paragraph (1) or (2) of the New Act is, notwithstanding paragraph (3) of that Article, the amount up to the amount obtained by deducting the total amount of the deductions already received under the provisions of Article 19-3, paragraph (1) or (2) of the Former Act or Article 19-3, paragraph (1) or (2) of the New Act from the amount for which a deduction could be received if the provisions of Article 19-3, paragraph (1) of the New Act were applied to that inheritance tax (where a deduction has been received under the provisions of Article 19-3, paragraph (1) or (2) of the Former Act two or more times, the amount for which a deduction could be received if the provisions of Article 19-3, paragraph (1) of the New Act were applied at the time of first acquiring property by inheritance or bequest).
machine translation, not official
**第四項** 前項の規定は、新法第十九条の四第一項の規定に該当する同項に規定する障害者が、その者又はその同条第三項において準用する新法第十九条の三第二項に規定する扶養義務者の昭和四十七年十二月三十一日以前に相続又は遺贈により取得した財産に係る相続税について旧法第十九条の四第一項又は同条第三項において準用する旧法第十九条の三第二項の規定の適用を受けたことがある者である場合について準用する。この場合において、前項中「第十九条の三第一項又は第二項の規定による」とあるのは「第十九条の四第一項又は同条第三項において準用する同法第十九条の三第二項の規定による」と、「第十九条の三第一項の規定を」とあるのは「第十九条の四第一項の規定を」と、「第十九条の三第一項若しくは第二項」とあるのは「第十九条の四第一項若しくは同条第三項において準用する同法第十九条の三第二項」と読み替えるものとする。
suppl-3481-6/par-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3481-6/par-4 · https://japanlaw.org/l/325AC0000000073/suppl-3481-6/par-4
The provisions of the preceding paragraph apply mutatis mutandis to the case where a person with a disability prescribed in Article 19-4, paragraph (1) of the New Act who falls under the provisions of that paragraph is a person who has been subject to the application of the provisions of Article 19-4, paragraph (1) of the Former Act, or of Article 19-3, paragraph (2) of the Former Act as applied mutatis mutandis pursuant to Article 19-4, paragraph (3) of the Former Act, with regard to inheritance tax on property acquired by inheritance or bequest on or before December 31, 1972, by that person or by a person under a duty of support prescribed in Article 19-3, paragraph (2) of the New Act as applied mutatis mutandis pursuant to Article 19-4, paragraph (3) of the New Act. In this case, in the preceding paragraph, "under the provisions of Article 19-3, paragraph (1) or (2)" is deemed to be replaced with "under the provisions of Article 19-4, paragraph (1) or Article 19-3, paragraph (2) of that Act as applied mutatis mutandis pursuant to Article 19-4, paragraph (3) of that Act", "the provisions of Article 19-3, paragraph (1)" is deemed to be replaced with "the provisions of Article 19-4, paragraph (1)", and "Article 19-3, paragraph (1) or (2)" is deemed to be replaced with "Article 19-4, paragraph (1) or Article 19-3, paragraph (2) of that Act as applied mutatis mutandis pursuant to Article 19-4, paragraph (3) of that Act".
machine translation, not official
**第五項** 新法第五十二条及び第五十二条の二の規定は、この法律の施行の日（以下「施行日」という。）以後に延納に係る分納税額の納期限が到来する相続税額又は贈与税額に係る利子税のうち同日以後の期間に対応するもの（当該利子税のうち、同日以後当該納期限が最初に到来する日までの期間に対応するもので、その額についてこれらの規定を適用して算出した金額が従前の例により算出した金額をこえることとなるもの（以下この項において「特定利子税」という。）を除く。）について適用し、当該相続税額又は贈与税額に係る利子税のうち施行日前の期間に対応するもの及び特定利子税並びに同日前に当該納期限が到来した相続税額又は贈与税額に係る利子税については、なお従前の例による。
suppl-3481-6/par-5 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3481-6/par-5 · https://japanlaw.org/l/325AC0000000073/suppl-3481-6/par-5
The provisions of Articles 52 and 52-2 of the New Act apply to the portion of the interest tax pertaining to the amount of inheritance tax or amount of gift tax for which the due date for payment of an installment payment pertaining to deferment arrives on or after the day on which this Act comes into effect (hereinafter referred to as the "Effective Date") that corresponds to the period on or after that date (excluding the portion of that interest tax that corresponds to the period from that date until the day on which that due date first arrives and for which the amount calculated by applying those provisions would exceed the amount calculated under the provisions then in force (referred to as "specified interest tax" in this paragraph)), and the provisions then in force continue to govern the portion of the interest tax pertaining to that amount of inheritance tax or amount of gift tax that corresponds to the period before the Effective Date, the specified interest tax, and the interest tax pertaining to the amount of inheritance tax or amount of gift tax for which that due date arrived before that date.
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## 附 則 昭和五〇年三月三一日法律第一五号
suppl-3501-15 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3501-15 · https://japanlaw.org/l/325AC0000000073/suppl-3501-15
**第一項** この法律は、昭和五十年四月一日から施行する。
suppl-3501-15/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3501-15/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3501-15/par-1
This Act comes into effect on April 1, 1975.
machine translation, not official
**第二項** 改正後の相続税法（以下「新法」という。）の規定は、別段の定めがあるものを除き、昭和五十年一月一日以後に相続若しくは遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下同じ。）又は贈与（贈与者の死亡により効力を生ずる贈与を除く。以下同じ。）により取得した財産に係る相続税又は贈与税について適用し、同日前に相続若しくは遺贈又は贈与により取得した財産に係る相続税又は贈与税については、なお従前の例による。
suppl-3501-15/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3501-15/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-3501-15/par-2
The provisions of the Inheritance Tax Act after the amendment (hereinafter referred to as the "New Act") apply, except as otherwise provided, to inheritance tax or gift tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter) or by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter) on or after January 1, 1975, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired by inheritance or bequest or by gift before that date.
machine translation, not official
**第三項** 新法第十九条の三第一項の規定に該当する者が、その者又は同条第二項に規定する扶養義務者の昭和四十九年十二月三十一日以前に相続又は遺贈により取得した財産に係る相続税について改正前の相続税法又は相続税法の一部を改正する法律（昭和四十八年法律第六号）による改正前の相続税法（以下次項までにおいて「旧法」と総称する。）第十九条の三第一項又は第二項の規定の適用を受けたことがある者である場合には、その者又はその扶養義務者が新法第十九条の三第一項又は第二項の規定による控除を受けることができる金額は、同条第三項の規定にかかわらず、当該相続税について新法第十九条の三第一項の規定を適用するとしたならば控除を受けることができる金額（二回以上旧法第十九条の三第一項又は第二項の規定による控除を受けた場合には、最初に相続又は遺贈により財産を取得した際に新法第十九条の三第一項の規定を適用するとしたならば控除を受けることができる金額）から既に旧法第十九条の三第一項若しくは第二項又は新法第十九条の三第一項若しくは第二項の規定による控除を受けた金額の合計額を控除した金額に達するまでの金額とする。
suppl-3501-15/par-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3501-15/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-3501-15/par-3
Where a person who falls under the provisions of Article 19-3, paragraph (1) of the New Act is a person who has been subject to the application of the provisions of Article 19-3, paragraph (1) or (2) of the Inheritance Tax Act before the amendment or the Inheritance Tax Act before the amendment by the Act Partially Amending the Inheritance Tax Act (Act No. 6 of 1973) (hereinafter collectively referred to as the "Former Act" up to the following paragraph) with regard to inheritance tax on property acquired by inheritance or bequest on or before December 31, 1974, by that person or by a person under a duty of support prescribed in paragraph (2) of that Article, the amount for which that person or that person under a duty of support may receive a deduction under the provisions of Article 19-3, paragraph (1) or (2) of the New Act is, notwithstanding paragraph (3) of that Article, the amount up to the amount obtained by deducting the total amount of the deductions already received under the provisions of Article 19-3, paragraph (1) or (2) of the Former Act or Article 19-3, paragraph (1) or (2) of the New Act from the amount for which a deduction could be received if the provisions of Article 19-3, paragraph (1) of the New Act were applied to that inheritance tax (where a deduction has been received under the provisions of Article 19-3, paragraph (1) or (2) of the Former Act two or more times, the amount for which a deduction could be received if the provisions of Article 19-3, paragraph (1) of the New Act were applied at the time of first acquiring property by inheritance or bequest).
machine translation, not official
**第四項** 前項の規定は、新法第十九条の四第一項の規定に該当する同項に規定する障害者が、その者又はその同条第三項において準用する新法第十九条の三第二項に規定する扶養義務者の昭和四十九年十二月三十一日以前に相続又は遺贈により取得した財産に係る相続税について旧法第十九条の四第一項又は同条第三項において準用する旧法第十九条の三第二項の規定の適用を受けたことがある者である場合について準用する。この場合において、前項中「第十九条の三第一項又は第二項の規定による」とあるのは「第十九条の四第一項又は同条第三項において準用する同法第十九条の三第二項の規定による」と、「第十九条の三第一項の規定を」とあるのは「第十九条の四第一項の規定を」と、「第十九条の三第一項若しくは第二項」とあるのは「第十九条の四第一項若しくは同条第三項において準用する同法第十九条の三第二項」と読み替えるものとする。
suppl-3501-15/par-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3501-15/par-4 · https://japanlaw.org/l/325AC0000000073/suppl-3501-15/par-4
The provisions of the preceding paragraph apply mutatis mutandis to the case where a person with a disability prescribed in Article 19-4, paragraph (1) of the New Act who falls under the provisions of that paragraph is a person who has been subject to the application of the provisions of Article 19-4, paragraph (1) of the Former Act, or of Article 19-3, paragraph (2) of the Former Act as applied mutatis mutandis pursuant to Article 19-4, paragraph (3) of the Former Act, with regard to inheritance tax on property acquired by inheritance or bequest on or before December 31, 1974, by that person or by a person under a duty of support prescribed in Article 19-3, paragraph (2) of the New Act as applied mutatis mutandis pursuant to Article 19-4, paragraph (3) of the New Act. In this case, in the preceding paragraph, "under the provisions of Article 19-3, paragraph (1) or (2)" is deemed to be replaced with "under the provisions of Article 19-4, paragraph (1) or Article 19-3, paragraph (2) of that Act as applied mutatis mutandis pursuant to Article 19-4, paragraph (3) of that Act", "the provisions of Article 19-3, paragraph (1)" is deemed to be replaced with "the provisions of Article 19-4, paragraph (1)", and "Article 19-3, paragraph (1) or (2)" is deemed to be replaced with "Article 19-4, paragraph (1) or Article 19-3, paragraph (2) of that Act as applied mutatis mutandis pursuant to Article 19-4, paragraph (3) of that Act".
machine translation, not official
**第五項** 新法第二十一条の四の規定は、昭和五十年四月一日（以下「施行日」という。）以後にされる同条第一項に規定する特別障害者扶養信託契約に基づく同項の信託について適用する。
suppl-3501-15/par-5 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3501-15/par-5 · https://japanlaw.org/l/325AC0000000073/suppl-3501-15/par-5
The provisions of Article 21-4 of the New Act apply to a trust under paragraph (1) of that Article that is made on or after April 1, 1975 (hereinafter referred to as the "Effective Date") on the basis of a support trust contract for a special person with a disability prescribed in that paragraph.
machine translation, not official
**第六項** 新法第三十八条第一項及び第二項の規定は、施行日以後に延納を許可する相続税について適用し、施行日前に延納を許可した相続税については、次項に定めるものを除き、なお従前の例による。
suppl-3501-15/par-6 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3501-15/par-6 · https://japanlaw.org/l/325AC0000000073/suppl-3501-15/par-6
The provisions of Article 38, paragraphs (1) and (2) of the New Act apply to inheritance tax for which permission to defer payment is granted on or after the Effective Date, and, except as provided in the following paragraph, the provisions then in force continue to govern inheritance tax for which permission to defer payment was granted before the Effective Date.
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**第七項** 税務署長は、施行日前に延納を許可した相続税額で、当該相続税額の計算の基礎となつた財産の価額の合計額のうちに新法第三十八条第一項に規定する不動産等の価額が占める割合が十分の五以上であるもののうち、施行日以後に延納に係る分納税額の納期限が到来するものがある場合には、施行日以後に当該納期限が到来する分納税額のうち、当該不動産等の価額に対応するものとして政令で定めるものについては、施行日以後最初に到来する当該納期限（施行日から当該納期限までの期間が四月に満たない場合には、施行日から四月を経過する日）までにされた当該延納の許可を受けた者の申請により、施行日以後の延納期間の二分の一に相当する期間（当該期間に一月に満たない端数を生じた場合には、これを一月として計算した期間）の範囲内において延納期限を延長し、及び施行日以後の延納年割額を同条第二項の規定に準じて変更することができる。
suppl-3501-15/par-7 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3501-15/par-7 · https://japanlaw.org/l/325AC0000000073/suppl-3501-15/par-7
In the case where, among the amounts of inheritance tax for which permission to defer payment was granted before the Effective Date, in which the ratio of the value of real property, etc. prescribed in Article 38, paragraph (1) of the New Act to the total value of the property that served as the basis for calculating that amount of inheritance tax is 50 percent or more, there is an amount for which the due date for payment of an installment payment pertaining to deferment arrives on or after the Effective Date, the district director may, with regard to those installment payments whose due date for payment arrives on or after the Effective Date that are specified by Cabinet Order as corresponding to the value of that real property, etc., upon application by the person who received that permission to defer payment, made by the first such due date for payment to arrive on or after the Effective Date (or, if the period from the Effective Date to that due date for payment is less than four months, by the day on which four months elapse from the Effective Date), extend the deadline for deferment within the limit of a period equivalent to one-half of the deferment period on or after the Effective Date (where a fraction of less than one month arises in that period, the period calculated by treating it as one month), and change the annual installment amounts on or after the Effective Date in accordance with paragraph (2) of that Article.
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**第八項** 新法第五十二条の規定は、施行日以後に延納に係る分納税額の納期限が到来する相続税額に係る利子税のうち施行日以後の期間に対応するものについて適用し、当該利子税のうち施行日前の期間に対応するもの及び施行日前に当該納期限が到来した相続税額に係る利子税については、なお従前の例による。
suppl-3501-15/par-8 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3501-15/par-8 · https://japanlaw.org/l/325AC0000000073/suppl-3501-15/par-8
The provisions of Article 52 of the New Act apply to the portion of the interest tax pertaining to the amount of inheritance tax for which the due date for payment of an installment payment pertaining to deferment arrives on or after the Effective Date that corresponds to the period on or after the Effective Date, and the provisions then in force continue to govern the portion of that interest tax that corresponds to the period before the Effective Date and the interest tax pertaining to the amount of inheritance tax for which that due date for payment arrived before the Effective Date.
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## 附 則 昭和五三年四月一八日法律第二五号
suppl-3531-25 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3531-25 · https://japanlaw.org/l/325AC0000000073/suppl-3531-25
### 第一条（施行期日等） — Effective Date, etc.
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suppl-3531-25/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3531-25/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-3531-25/art-1
**第一項** この法律は、公布の日から施行し、昭和五十三年六月一日以後に原油の採取場から移出される原油及び保税地域から引き取られる原油等に対する石油税について適用する。
suppl-3531-25/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3531-25/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3531-25/art-1/par-1
This Act comes into effect as of the date of promulgation, and applies to the petroleum tax on crude oil shipped from a crude oil extraction site, and on crude oil, etc. taken out of a bonded area, on or after June 1, 1978.
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## 附 則 昭和五五年五月一七日法律第五一号
suppl-3551-51 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3551-51 · https://japanlaw.org/l/325AC0000000073/suppl-3551-51
**第一項** この法律は、昭和五十六年一月一日から施行する。
suppl-3551-51/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3551-51/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3551-51/par-1
This Act comes into effect as of January 1, 1981.
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**第六項** 前項の規定による改正後の相続税法の規定は、この法律の施行の日以後に相続又は遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下同じ。）により取得した財産に係る相続税について適用し、同日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。
suppl-3551-51/par-6 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3551-51/par-6 · https://japanlaw.org/l/325AC0000000073/suppl-3551-51/par-6
The provisions of the Inheritance Tax Act as amended pursuant to the provisions of the preceding paragraph apply to inheritance tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter) on or after the day on which this Act comes into effect, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that day.
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## 附 則 昭和五六年五月二七日法律第五四号
suppl-3561-54 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3561-54 · https://japanlaw.org/l/325AC0000000073/suppl-3561-54
### 第一条（施行期日） — Effective Date
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suppl-3561-54/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3561-54/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-3561-54/art-1
**第一項** この法律は、公布の日から施行する。
suppl-3561-54/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3561-54/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3561-54/art-1/par-1
This Act comes into effect on the date of promulgation.
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### 第五条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-3561-54/art-5 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3561-54/art-5 · https://japanlaw.org/l/325AC0000000073/suppl-3561-54/art-5
**第一項** 改正後の所得税法第二百四十四条第二項、法人税法第百六十四条第二項、相続税法第七十一条第二項、酒税法第六十二条第二項、砂糖消費税法第三十九条第二項、揮発油税法第三十一条第二項、地方道路税法第十七条第二項、石油ガス税法第三十一条第二項、石油税法第二十七条第二項、物品税法第四十七条第二項、トランプ類税法第四十一条第二項、入場税法第二十八条第二項、取引所税法第二十条第二項、関税法第百十七条第二項、関税暫定措置法第十四条第二項、沖縄の復帰に伴う特別措置に関する法律第八十七条第六項及び輸入品に対する内国消費税の徴収等に関する法律第二十五条第二項の規定は、この法律の施行後にした所得税法第二百三十八条第一項、法人税法第百五十九条第一項、相続税法第六十八条第一項、酒税法第五十四条第一項若しくは第二項若しくは第五十五条第一項、砂糖消費税法第三十五条第一項、揮発油税法第二十七条第一項、地方道路税法第十五条第一項、石油ガス税法第二十八条第一項、石油税法第二十四条第一項、物品税法第四十四条第一項、トランプ類税法第三十七条第一項、入場税法第二十五条第一項、取引所税法第十六条後段、第十七条第一項、第十七条ノ二第一項若しくは第十八条後段、関税法第百十条第一項から第三項まで、関税暫定措置法第十二条第一項、沖縄の復帰に伴う特別措置に関する法律第八十七条第一項又は輸入品に対する内国消費税の徴収等に関する法律第二十三条第一項の違反行為について適用し、この法律の施行前にしたこれらの規定の違反行為については、なお従前の例による。
suppl-3561-54/art-5/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3561-54/art-5/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3561-54/art-5/par-1
The provisions of Article 244, paragraph (2) of the Income Tax Act, Article 164, paragraph (2) of the Corporation Tax Act, Article 71, paragraph (2) of the Inheritance Tax Act, Article 62, paragraph (2) of the Liquor Tax Act, Article 39, paragraph (2) of the Sugar Consumption Tax Act, Article 31, paragraph (2) of the Gasoline Tax Act, Article 17, paragraph (2) of the Local Road Tax Act, Article 31, paragraph (2) of the Liquefied Petroleum Gas Tax Act, Article 27, paragraph (2) of the Petroleum Tax Act, Article 47, paragraph (2) of the Commodity Tax Act, Article 41, paragraph (2) of the Playing Cards Tax Act, Article 28, paragraph (2) of the Admission Tax Act, Article 20, paragraph (2) of the Exchange Tax Act, Article 117, paragraph (2) of the Customs Act, Article 14, paragraph (2) of the Act on Temporary Customs Measures, Article 87, paragraph (6) of the Act on Special Measures Incidental to Reversion of Okinawa, and Article 25, paragraph (2) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods, as amended, apply to violations, committed after this Act comes into effect, of Article 238, paragraph (1) of the Income Tax Act, Article 159, paragraph (1) of the Corporation Tax Act, Article 68, paragraph (1) of the Inheritance Tax Act, Article 54, paragraph (1) or (2) or Article 55, paragraph (1) of the Liquor Tax Act, Article 35, paragraph (1) of the Sugar Consumption Tax Act, Article 27, paragraph (1) of the Gasoline Tax Act, Article 15, paragraph (1) of the Local Road Tax Act, Article 28, paragraph (1) of the Liquefied Petroleum Gas Tax Act, Article 24, paragraph (1) of the Petroleum Tax Act, Article 44, paragraph (1) of the Commodity Tax Act, Article 37, paragraph (1) of the Playing Cards Tax Act, Article 25, paragraph (1) of the Admission Tax Act, the latter part of Article 16, Article 17, paragraph (1), Article 17-2, paragraph (1), or the latter part of Article 18 of the Exchange Tax Act, Article 110, paragraphs (1) through (3) of the Customs Act, Article 12, paragraph (1) of the Act on Temporary Customs Measures, Article 87, paragraph (1) of the Act on Special Measures Incidental to Reversion of Okinawa, or Article 23, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods, and the provisions then in force continue to govern violations of those provisions committed before this Act comes into effect.
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### 第六条
suppl-3561-54/art-6 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3561-54/art-6 · https://japanlaw.org/l/325AC0000000073/suppl-3561-54/art-6
**第一項** 改正後の相続税法第七十一条第一項の規定は、この法律の施行後にした同項に規定する違反行為について適用する。
suppl-3561-54/art-6/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3561-54/art-6/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3561-54/art-6/par-1
The provisions of Article 71, paragraph (1) of the Inheritance Tax Act as amended apply to violations prescribed in that paragraph committed after this Act comes into effect.
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## 附 則 昭和五七年七月一六日法律第六六号
suppl-3571-66 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3571-66 · https://japanlaw.org/l/325AC0000000073/suppl-3571-66
**第一項** この法律は、昭和五十七年十月一日から施行する。
suppl-3571-66/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3571-66/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3571-66/par-1
This Act comes into effect as of October 1, 1982.
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## 附 則 昭和五九年三月三一日法律第五号
suppl-3591-5 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3591-5 · https://japanlaw.org/l/325AC0000000073/suppl-3591-5
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-3591-5/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3591-5/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-3591-5/art-1
**第一項** この法律は、昭和五十九年四月一日から施行する。
suppl-3591-5/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3591-5/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3591-5/art-1/par-1
This Act comes into effect on April 1, 1984.
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## 附 則 昭和五九年八月一〇日法律第七二号
suppl-3591-72 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3591-72 · https://japanlaw.org/l/325AC0000000073/suppl-3591-72
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-3591-72/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3591-72/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-3591-72/art-1
**第一項** この法律は、昭和六十年四月一日から施行する。
suppl-3591-72/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3591-72/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3591-72/art-1/par-1
This Act comes into effect as of April 1, 1985.
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## 附 則 昭和六〇年五月三一日法律第四三号
suppl-3601-43 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3601-43 · https://japanlaw.org/l/325AC0000000073/suppl-3601-43
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-3601-43/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3601-43/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-3601-43/art-1
**第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。
suppl-3601-43/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3601-43/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3601-43/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 1 year from the date of promulgation.
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## 附 則 昭和六一年四月一八日法律第二三号
suppl-3611-23 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3611-23 · https://japanlaw.org/l/325AC0000000073/suppl-3611-23
**第一項** この法律は、公布の日から起算して一年六箇月を超えない範囲内において政令で定める日から施行する。
suppl-3611-23/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3611-23/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3611-23/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding one year and six months from the date of promulgation.
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## 附 則 昭和六三年一二月三〇日法律第一〇九号
suppl-3631-109 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-3631-109/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-1
**第一項** この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-3631-109/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-1/par-1
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一及び二** 略
suppl-3631-109/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-1/par-1/item-1-to-2
Omitted
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**三** 次に掲げる規定 昭和六十四年四月一日
suppl-3631-109/art-1/par-1/item-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-1/par-1/item-3
the following provisions: April 1, 1989
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**イ及びロ** 略
suppl-3631-109/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-1/par-1/item-3/sub-1
Omitted
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**ハ** 第三条中相続税法第十四条第二項の改正規定
suppl-3631-109/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-1/par-1/item-3/sub-2
the provisions of Article 3 amending Article 14, paragraph (2) of the Inheritance Tax Act.
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### 第二十二条（相続税法の一部改正に伴う経過措置の原則） — General Principle of Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
caption: machine translation, not official
suppl-3631-109/art-22 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-22 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-22
**第一項** この附則に別段の定めがあるものを除き、第三条の規定による改正後の相続税法（以下「新相続税法」という。）の規定は、昭和六十三年一月一日以後に相続若しくは遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下同じ。）又は贈与（贈与者の死亡により効力を生ずる贈与を除く。以下同じ。）により取得した財産に係る相続税又は贈与税について適用し、同日前に相続若しくは遺贈又は贈与により取得した財産に係る相続税又は贈与税については、なお従前の例による。
suppl-3631-109/art-22/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-22/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-22/par-1
Except as otherwise provided in these Supplementary Provisions, the provisions of the Inheritance Tax Act as amended by the provisions of Article 3 (hereinafter referred to as the "New Inheritance Tax Act") apply to inheritance tax or gift tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter) or by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter) on or after January 1, 1988, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired by inheritance or bequest or by gift before that day.
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### 第二十三条（贈与により取得したものとみなす場合に関する経過措置） — Transitional Measures Concerning Cases Deemed to Be Acquisition by Gift
caption: machine translation, not official
suppl-3631-109/art-23 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-23 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-23
**第一項** 新相続税法第四条第二項の規定は、この法律の施行の日（以下「施行日」という。）の翌日以後に生じた同項各号に掲げる事由について適用し、同日前に生じた当該事由については、なお従前の例による。
suppl-3631-109/art-23/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-23/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-23/par-1
Article 4, paragraph (2) of the New Inheritance Tax Act applies to the grounds set forth in the items of that paragraph arising on or after the day following the day on which this Act comes into effect (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern those grounds arising before the day following the Effective Date.
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### 第二十四条（相続税の非課税財産に関する経過措置） — Transitional Measures Concerning Property Exempt from Inheritance Tax
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suppl-3631-109/art-24 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-24 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-24
**第一項** 新相続税法第十二条第一項第五号及び第六号の規定は、昭和六十三年一月一日以後に相続又は遺贈により取得した財産に係る相続税について適用し、同日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。この場合において、同日から施行日までの間に相続又は遺贈により取得した財産に係るこれらの規定の適用については、これらの規定中「第十五条第二項に規定する相続人の数」とあるのは、「相続人（相続の放棄があつた場合には、その放棄がなかつたものとした場合における相続人）の数」とする。
suppl-3631-109/art-24/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-24/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-24/par-1
Article 12, paragraph (1), items (v) and (vi) of the New Inheritance Tax Act apply to inheritance tax on property acquired by inheritance or bequest on or after January 1, 1988, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that day. In this case, with regard to the application of those provisions to property acquired by inheritance or bequest during the period from that day to the Effective Date, the phrase "the number of heirs prescribed in Article 15, paragraph (2)" in those provisions is deemed to be replaced with "the number of heirs (in the case where there has been a renunciation of inheritance, the number of heirs on the assumption that there had been no renunciation)".
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### 第二十五条（債務控除に関する経過措置） — Transitional Measures Concerning Deduction of Debts
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suppl-3631-109/art-25 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-25 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-25
**第一項** 新相続税法第十四条第二項の規定は、昭和六十四年四月一日以後に相続又は遺贈により取得した財産に係る相続税について適用し、同日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。
suppl-3631-109/art-25/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-25/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-25/par-1
Article 14, paragraph (2) of the New Inheritance Tax Act applies to inheritance tax on property acquired by inheritance or bequest on or after April 1, 1989, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that day.
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### 第二十六条（遺産に係る基礎控除に関する経過措置） — Transitional Measures Concerning Basic Deduction for the Estate
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suppl-3631-109/art-26 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-26 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-26
**第一項** 新相続税法第十五条第二項及び第三項の規定は、施行日の翌日以後に相続又は遺贈により取得した財産に係る相続税について適用し、同日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。
suppl-3631-109/art-26/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-26/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-26/par-1
Article 15, paragraphs (2) and (3) of the New Inheritance Tax Act apply to inheritance tax on property acquired by inheritance or bequest on or after the day following the Effective Date, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that day.
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### 第二十七条（相続税の総額に関する経過措置） — Transitional Measures Concerning Total Inheritance Tax Amount
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suppl-3631-109/art-27 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-27 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-27
**第一項** 新相続税法第十六条の規定（同条の表を除く。）は、施行日の翌日以後に相続又は遺贈により取得した財産に係る相続税について適用し、同日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。
suppl-3631-109/art-27/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-27/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-27/par-1
Article 16 of the New Inheritance Tax Act (excluding the table in that Article) applies to inheritance tax on property acquired by inheritance or bequest on or after the day following the Effective Date, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that day.
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### 第二十八条（未成年者控除に関する経過措置） — Transitional Measures Concerning Deduction for Minors
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suppl-3631-109/art-28 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-28 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-28
**第一項** 新相続税法第十九条の三第一項の規定に該当する者が、その者又は同条第二項に規定する扶養義務者の昭和六十二年十二月三十一日以前に相続又は遺贈により取得した財産に係る相続税について第三条の規定による改正前の相続税法、相続税法の一部を改正する法律（昭和五十年法律第十五号）による改正前の相続税法又は相続税法の一部を改正する法律（昭和四十八年法律第六号）による改正前の相続税法（以下この条及び次条において「旧法」と総称する。）第十九条の三第一項又は第二項の規定の適用を受けたことがある者である場合には、その者又はその扶養義務者が新相続税法第十九条の三第一項又は第二項の規定による控除を受けることができる金額は、同条第三項の規定にかかわらず、当該相続税について新相続税法第十九条の三第一項の規定を適用するとしたならば控除を受けることができる金額（二回以上旧法第十九条の三第一項又は第二項の規定による控除を受けた場合には、最初に相続又は遺贈により財産を取得した際に新相続税法第十九条の三第一項の規定を適用するとしたならば控除を受けることができる金額）から既に旧法第十九条の三第一項若しくは第二項又は新相続税法第十九条の三第一項若しくは第二項の規定による控除を受けた金額の合計額を控除した金額に達するまでの金額とする。
suppl-3631-109/art-28/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-28/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-28/par-1
In the case where a person who falls under Article 19-3, paragraph (1) of the New Inheritance Tax Act is a person who, with regard to inheritance tax on property acquired by inheritance or bequest on or before December 31, 1987 by that person or by a person under a duty of support prescribed in paragraph (2) of that Article, has been subject to the application of Article 19-3, paragraph (1) or (2) of the Inheritance Tax Act prior to amendment by the provisions of Article 3, the Inheritance Tax Act prior to amendment by the Act Partially Amending the Inheritance Tax Act (Act No. 15 of 1975), or the Inheritance Tax Act prior to amendment by the Act Partially Amending the Inheritance Tax Act (Act No. 6 of 1973) (hereinafter collectively referred to as the "Former Act" in this Article and the following Article), the amount that that person or that person under a duty of support can have deducted under the provisions of Article 19-3, paragraph (1) or (2) of the New Inheritance Tax Act is, notwithstanding the provisions of paragraph (3) of that Article, the amount up to the amount obtained by deducting the total of the amounts already deducted under the provisions of Article 19-3, paragraph (1) or (2) of the Former Act or Article 19-3, paragraph (1) or (2) of the New Inheritance Tax Act from the amount that could have been deducted if the provisions of Article 19-3, paragraph (1) of the New Inheritance Tax Act were applied to that inheritance tax (where deduction under the provisions of Article 19-3, paragraph (1) or (2) of the Former Act was received two or more times, the amount that could have been deducted if the provisions of Article 19-3, paragraph (1) of the New Inheritance Tax Act were applied at the time of first acquiring property by inheritance or bequest).
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### 第二十九条（障害者控除に関する経過措置） — Transitional Measures Concerning Deduction for Persons with Disabilities
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suppl-3631-109/art-29 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-29 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-29
**第一項** 前条の規定は、新相続税法第十九条の四第一項の規定に該当する同項に規定する障害者が、その者又は同条第三項において準用する新相続税法第十九条の三第二項に規定する扶養義務者の昭和六十二年十二月三十一日以前に相続又は遺贈により取得した財産に係る相続税について旧法第十九条の四第一項又は同条第三項において準用する旧法第十九条の三第二項の規定の適用を受けたことがある者である場合について準用する。この場合において、前条中「第十九条の三第一項又は第二項の規定による」とあるのは「第十九条の四第一項又は同条第三項において準用する同法第十九条の三第二項の規定による」と、「第十九条の三第一項の規定を」とあるのは「第十九条の四第一項の規定を」と、「第十九条の三第一項若しくは第二項」とあるのは「第十九条の四第一項若しくは同条第三項において準用する同法第十九条の三第二項」と読み替えるものとする。
suppl-3631-109/art-29/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-29/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-29/par-1
The provisions of the preceding Article apply mutatis mutandis where a person with a disability prescribed in Article 19-4, paragraph (1) of the New Inheritance Tax Act who falls under that paragraph is a person who, with regard to inheritance tax on property acquired by inheritance or bequest on or before December 31, 1987 by that person or by a person under a duty of support prescribed in Article 19-3, paragraph (2) of the New Inheritance Tax Act as applied mutatis mutandis pursuant to Article 19-4, paragraph (3) of the New Inheritance Tax Act, has been subject to the application of Article 19-4, paragraph (1) of the Former Act or Article 19-3, paragraph (2) of the Former Act as applied mutatis mutandis pursuant to Article 19-4, paragraph (3) of the Former Act. In this case, in the preceding Article, the phrase "under the provisions of Article 19-3, paragraph (1) or (2)" is deemed to be replaced with "under the provisions of Article 19-4, paragraph (1) or Article 19-3, paragraph (2) of that Act as applied mutatis mutandis pursuant to Article 19-4, paragraph (3)", the phrase "the provisions of Article 19-3, paragraph (1)" with "the provisions of Article 19-4, paragraph (1)", and the phrase "Article 19-3, paragraph (1) or (2)" with "Article 19-4, paragraph (1) or Article 19-3, paragraph (2) of that Act as applied mutatis mutandis pursuant to Article 19-4, paragraph (3)".
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### 第三十条（贈与税の非課税財産に関する経過措置） — Transitional Measures Concerning Non-taxable Property for Gift Tax
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suppl-3631-109/art-30 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-30 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-30
**第一項** 新相続税法第二十一条の三第一項の規定は、施行日以後に贈与により取得した財産に係る贈与税について適用し、施行日前に贈与により取得した財産に係る贈与税については、なお従前の例による。
suppl-3631-109/art-30/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-30/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-30/par-1
Article 21-3, paragraph (1) of the New Inheritance Tax Act applies to gift tax on property acquired by gift on or after the Effective Date, and the provisions then in force continue to govern gift tax on property acquired by gift before the Effective Date.
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### 第三十一条（特別障害者に対する贈与税の非課税に関する経過措置） — Transitional Measures Concerning Non-taxation of Gift Tax for a Specified Person with a Disability
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suppl-3631-109/art-31 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-31 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-31
**第一項** 昭和六十三年一月一日から施行日までの間に贈与により取得した財産に係る贈与税についての新相続税法第二十一条の四第一項の規定の適用については、同項中「特別障害者（第一条の二第二号の規定に該当する者を除く。」とあるのは、「特別障害者（」とする。
suppl-3631-109/art-31/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-31/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-31/par-1
With regard to the application of Article 21-4, paragraph (1) of the New Inheritance Tax Act to gift tax on property acquired by gift during the period from January 1, 1988 until the Effective Date, the phrase "specified person with a disability (excluding a person who falls under Article 1-2, item (ii)" in that paragraph is deemed to be replaced with "specified person with a disability (".
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**第二項** 新相続税法第二十一条の四第一項の規定の適用を受けようとする者が、その者の昭和六十二年十二月三十一日以前に贈与により取得した財産に係る贈与税について第三条の規定による改正前の相続税法（以下「旧相続税法」という。）第二十一条の四第一項の規定の適用を受けたことがある者である場合には、その者の新相続税法第二十一条の四第一項に規定する信託受益権の価額のうち同項の規定により贈与税の課税価格に算入しない価額は、六千万円から既にその者の旧相続税法第二十一条の四第一項及び新相続税法第二十一条の四第一項に規定する信託受益権の価額のうちこれらの規定により贈与税の課税価格に算入しないこととされた価額の合計額を控除した残額に相当する部分の価額とする。
suppl-3631-109/art-31/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-31/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-31/par-2
In the case where a person who intends to receive the application of Article 21-4, paragraph (1) of the New Inheritance Tax Act is a person who, with regard to gift tax on property acquired by gift on or before December 31, 1987 by that person, has been subject to the application of Article 21-4, paragraph (1) of the Inheritance Tax Act prior to amendment by the provisions of Article 3 (hereinafter referred to as the "Former Inheritance Tax Act"), the value of that person's beneficial interest in a trust prescribed in Article 21-4, paragraph (1) of the New Inheritance Tax Act that is not included in the taxable value for gift tax pursuant to the provisions of that paragraph is the value of the portion equivalent to the remainder obtained by deducting from 60,000,000 yen the total of the values, among the values of that person's beneficial interests in a trust prescribed in Article 21-4, paragraph (1) of the Former Inheritance Tax Act and Article 21-4, paragraph (1) of the New Inheritance Tax Act, that have already been excluded from the taxable value for gift tax pursuant to those provisions.
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### 第三十二条（延納に関する経過措置） — Transitional Measures Concerning Deferment of Payment
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suppl-3631-109/art-32 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-32 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-32
**第一項** 新相続税法第三十八条第一項、第三項及び第四項並びに第三十九条第四項の規定は、施行日の翌日以後に提出される同条第一項又は第三項の規定による申請書に係る延納の許可について適用し、同日前に提出された旧相続税法第三十九条第一項又は第三項の規定による申請書に係る延納の許可については、なお従前の例による。
suppl-3631-109/art-32/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-32/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-32/par-1
Article 38, paragraphs (1), (3) and (4) and Article 39, paragraph (4) of the New Inheritance Tax Act apply to permission to defer payment relating to a written application under paragraph (1) or (3) of Article 39 that is submitted on or after the day following the Effective Date, and the provisions then in force continue to govern permission to defer payment relating to a written application under Article 39, paragraph (1) or (3) of the Former Inheritance Tax Act that was submitted before that day.
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### 第三十三条（申告書の公示に関する経過措置） — Transitional Measures Concerning Public Notice of Returns
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suppl-3631-109/art-33 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-33 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-33
**第一項** 新相続税法第四十九条の規定は、施行日以後に提出される相続税又は贈与税に係る申告書について適用し、施行日前に提出されたこれらの申告書については、なお従前の例による。
suppl-3631-109/art-33/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-33/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-33/par-1
Article 49 of the New Inheritance Tax Act applies to returns for inheritance tax or gift tax that are submitted on or after the Effective Date, and the provisions then in force continue to govern those returns that were submitted before the Effective Date.
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### 第三十四条（相続税の申告書の提出期限に関する経過措置） — Transitional Measures Concerning the Deadline for Filing Inheritance Tax Returns
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suppl-3631-109/art-34 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-34 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-34
**第一項** 施行日の六月前の日の前日から同日以後三月を経過する日までの間に相続又は遺贈により財産を取得した者又はその者の相続人（包括受遺者を含む。以下同じ。）が当該期間内にその相続の開始があつたことを知つた場合において、その者が新相続税法第二十七条の規定の適用を受ける者であるときは、その者についての同条の規定の適用については、同条第一項及び第二項中「その相続の開始があつたことを知つた日の翌日から六月以内」とあるのは、「施行日から三月以内」とする。
suppl-3631-109/art-34/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-34/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-34/par-1
In the case where a person who acquired property by inheritance or bequest during the period from the day before the day six months before the Effective Date until the day on which three months have passed on or after that day, or an heir of that person (including a universal legatee; the same applies hereinafter), came to know of the commencement of the succession within that period, if that person is a person to whom Article 27 of the New Inheritance Tax Act applies, with regard to the application of the provisions of that Article to that person, the phrase "within six months from the day following the day on which the person came to know of the commencement of the succession" in paragraphs (1) and (2) of that Article is deemed to be replaced with "within three months from the Effective Date".
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### 第三十五条（昭和六十三年一月一日から施行日の前日までの間に相続又は遺贈により財産を取得した者等に係る更正の請求） — Request for Reassessment Relating to Persons Who Acquired Property by Inheritance or Bequest during the Period from January 1, 1988 until the Day before the Effective Date, etc.
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suppl-3631-109/art-35 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-35 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-35
**第一項** 昭和六十三年一月一日から施行日の前日までの間に相続又は遺贈により財産を取得した者又はその者の相続人が同日までに相続税についての申告書（当該申告書に係る国税通則法（昭和三十七年法律第六十六号）第十八条第二項に規定する期限後申告書を含む。）を提出し、又は同法第二十五条の規定による決定を受けている場合において、当該申告又は決定に係る課税価格及び相続税額（当該申告書を提出した後又は当該決定を受けた後同日までに修正申告書の提出又は同法第二十四条若しくは第二十六条の規定による更正があつた場合には当該修正申告又は更正に係る課税価格及び相続税額）が新相続税法第二章第一節の規定の適用により過大となることとなつたときは、これらの者は、施行日から四月以内に、税務署長に対し、当該課税価格及び相続税額につき国税通則法第二十三条第一項の規定による更正の請求をすることができる。
suppl-3631-109/art-35/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-35/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-35/par-1
In the case where a person who acquired property by inheritance or bequest or an heir of that person during the period from January 1, 1988 until the day before the Effective Date has filed, by that day, a return for inheritance tax (including a return filed after the deadline prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes (Act No. 66 of 1962) relating to that return) or has received a determination under Article 25 of that Act, and the taxable value and amount of inheritance tax relating to that return or determination (where, after filing that return or receiving that determination, an amended return has been filed by that day or a reassessment has been made under Article 24 or 26 of that Act, the taxable value and amount of inheritance tax relating to that amended return or reassessment) have become excessive through the application of the provisions of Chapter II, Section 1 of the New Inheritance Tax Act, those persons may, within four months from the Effective Date, make a request for reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes of that taxable value and amount of inheritance tax to the district director.
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### 第三十六条（昭和六十三年一月一日から施行日の前日までの間に死亡した者の贈与税に関する経過措置） — Transitional Measures Concerning Gift Tax of a Person Who Died during the Period from January 1, 1988 until the Day before the Effective Date
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suppl-3631-109/art-36 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-36 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-36
**第一項** 前二条の規定は、昭和六十三年一月一日から施行日の前日までの間に贈与により財産を取得した者で当該期間内において死亡したものの相続人が当該期間内にその相続の開始があつたことを知り、かつ、その者が新相続税法第二十八条第二項において準用する新相続税法第二十七条第二項の規定の適用を受ける者である場合について準用する。この場合において、附則第三十四条中「同条の」とあるのは「同条第二項の」と、「同条第一項及び第二項」とあるのは「同項」と、前条中「相続又は遺贈により財産を取得した者又はその者の相続人」とあるのは「贈与により財産を取得した者で当該期間内において死亡したものの相続人」と、「相続税についての」とあるのは「贈与税についての」と、「相続税額」とあるのは「贈与税額」と、「第一節」とあるのは「第二節」と読み替えるものとする。
suppl-3631-109/art-36/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-36/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-36/par-1
The provisions of the preceding two Articles apply mutatis mutandis where an heir of a person who acquired property by gift during the period from January 1, 1988 until the day before the Effective Date and who died within that period came to know of the commencement of the succession within that period, and that heir is a person to whom Article 27, paragraph (2) of the New Inheritance Tax Act as applied mutatis mutandis pursuant to Article 28, paragraph (2) of the New Inheritance Tax Act applies. In this case, the phrase "of that Article" in Article 34 of the Supplementary Provisions is deemed to be replaced with "of paragraph (2) of that Article", the phrase "paragraphs (1) and (2) of that Article" with "that paragraph", and, in the preceding Article, the phrase "a person who acquired property by inheritance or bequest or an heir of that person" with "an heir of a person who acquired property by gift and who died within that period", the phrase "for inheritance tax" with "for gift tax", the phrase "amount of inheritance tax" with "amount of gift tax", and the phrase "Section 1" with "Section 2".
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## 附 則 平成元年六月二八日法律第四八号
suppl-4011-48 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4011-48 · https://japanlaw.org/l/325AC0000000073/suppl-4011-48
### 第一条（施行期日） — Effective Date
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suppl-4011-48/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4011-48/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4011-48/art-1
**第一項** この法律は、公布の日から施行する。
suppl-4011-48/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4011-48/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4011-48/art-1/par-1
This Act comes into effect on the date of promulgation.
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## 附 則 平成二年六月二七日法律第五〇号
suppl-4021-50 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4021-50 · https://japanlaw.org/l/325AC0000000073/suppl-4021-50
### 第一条（施行期日） — Effective Date
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suppl-4021-50/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4021-50/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4021-50/art-1
**第一項** この法律は、平成三年四月一日から施行する。
suppl-4021-50/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4021-50/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4021-50/art-1/par-1
This Act comes into effect on April 1, 1991.
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## 附 則 平成三年五月二日法律第六九号
suppl-4031-69 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4031-69 · https://japanlaw.org/l/325AC0000000073/suppl-4031-69
### 第一条（施行期日） — Effective Date
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suppl-4031-69/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4031-69/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4031-69/art-1
**第一項** この法律は、平成四年一月一日から施行する。
suppl-4031-69/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4031-69/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4031-69/art-1/par-1
This Act comes into effect as of January 1, 1992.
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## 附 則 平成三年一〇月四日法律第九〇号
suppl-4031-90 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4031-90 · https://japanlaw.org/l/325AC0000000073/suppl-4031-90
### 第一条（施行期日） — Effective Date
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suppl-4031-90/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4031-90/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4031-90/art-1
**第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。
suppl-4031-90/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4031-90/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4031-90/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 1 year from the date of promulgation.
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## 附 則 平成四年三月三一日法律第一六号
suppl-4041-16 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4041-16 · https://japanlaw.org/l/325AC0000000073/suppl-4041-16
### 第一条（施行期日） — Effective Date
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suppl-4041-16/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4041-16/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4041-16/art-1
**第一項** この法律は、平成四年四月一日から施行する。
suppl-4041-16/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4041-16/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4041-16/art-1/par-1
This Act comes into effect as of April 1, 1992.
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### 第二条（経過措置の原則） — Principles of Transitional Measures
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suppl-4041-16/art-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4041-16/art-2 · https://japanlaw.org/l/325AC0000000073/suppl-4041-16/art-2
**第一項** 改正後の相続税法（以下「新法」という。）の規定は、別段の定めがあるものを除き、平成四年一月一日以後に相続若しくは遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下同じ。）又は贈与（贈与者の死亡により効力を生ずる贈与を除く。以下同じ。）により取得した財産に係る相続税又は贈与税について適用し、同日前に相続若しくは遺贈又は贈与により取得した財産に係る相続税又は贈与税については、なお従前の例による。
suppl-4041-16/art-2/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4041-16/art-2/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4041-16/art-2/par-1
The provisions of the Inheritance Tax Act as amended (hereinafter referred to as the "New Act") apply, except as otherwise specially provided, to inheritance tax or gift tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter) or by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter) on or after January 1, 1992, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired by inheritance, bequest or gift before that date.
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### 第三条（相続税の申告書の提出期限等に関する経過措置） — Transitional Measures on the Deadline for Filing Inheritance Tax Returns, etc.
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suppl-4041-16/art-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4041-16/art-3 · https://japanlaw.org/l/325AC0000000073/suppl-4041-16/art-3
**第一項** 平成四年一月一日から平成七年十二月三十一日までの間（以下この条において「特例期間」という。）に相続又は遺贈により財産を取得した者又はその者の相続人（包括受遺者を含む。次項において同じ。）が、新法第二十七条第一項又は第二項の規定により提出すべき申告書の提出期限については、これらの規定中「十月以内」とあるのは、同条第一項の相続の開始があった日が次の表の上欄に掲げる期間のいずれに含まれるかに応じ同表の下欄に掲げる字句に読み替えるものとする。
一 平成四年一月一日から同年十二月三十一日までの間 六月を経過する日又は平成四年十二月三十一日のいずれか遅い日まで
二 平成五年一月一日から同年十二月三十一日までの間 七月を経過する日又は平成五年十月三十一日のいずれか遅い日まで
三 平成六年一月一日から同年十二月三十一日までの間 八月を経過する日又は平成六年十月三十一日のいずれか遅い日まで
四 平成七年一月一日から同年十二月三十一日までの間 九月を経過する日又は平成七年十月三十一日のいずれか遅い日まで
suppl-4041-16/art-3/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4041-16/art-3/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4041-16/art-3/par-1
With regard to the deadline for filing a return to be filed under the provisions of Article 27, paragraph (1) or (2) of the New Act by a person who has acquired property by inheritance or bequest during the period from January 1, 1992 through December 31, 1995 (hereinafter in this Article referred to as the "special period"), or by an heir of that person (including a universal legatee; the same applies in the following paragraph), the phrase "within 10 months" in those provisions is deemed to be replaced with the wording in the right-hand column of the following table, according to which of the periods in the left-hand column of the table includes the day on which the commencement of the succession referred to in paragraph (1) of that Article occurred.
(i) The period from January 1, 1992 through December 31, 1992 until the later of the day on which six months elapse or December 31, 1992
(ii) The period from January 1, 1993 through December 31, 1993 until the later of the day on which seven months elapse or October 31, 1993
(iii) The period from January 1, 1994 through December 31, 1994 until the later of the day on which eight months elapse or October 31, 1994
(iv) The period from January 1, 1995 through December 31, 1995 until the later of the day on which nine months elapse or October 31, 1995
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**第二項** 前項の規定は、特例期間内に贈与により財産を取得した者の相続人が、新法第二十八条第二項において準用する新法第二十七条第二項の規定により提出すべき申告書の提出期限について準用する。この場合において、前項中「これらの規定」とあるのは「新法第二十八条第二項において準用する新法第二十七条第二項」と、「同条第一項の相続の開始」とあるのは「新法第二十八条第一項の贈与」と読み替えるものとする。
suppl-4041-16/art-3/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4041-16/art-3/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4041-16/art-3/par-2
The provisions of the preceding paragraph apply mutatis mutandis to the deadline for filing a return to be filed, by an heir of a person who has acquired property by gift during the special period, under Article 27, paragraph (2) of the New Act as applied mutatis mutandis pursuant to Article 28, paragraph (2) of the New Act. In this case, "those provisions" in the preceding paragraph is deemed to be replaced with "Article 27, paragraph (2) of the New Act as applied mutatis mutandis pursuant to Article 28, paragraph (2) of the New Act", and "the commencement of the succession referred to in paragraph (1) of that Article" is deemed to be replaced with "the gift referred to in Article 28, paragraph (1) of the New Act".
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**第三項** 新法第二十九条第一項及び同条第二項において準用する新法第二十七条第二項、新法第三十一条第二項並びに新法第三十五条第二項第四号の規定は、平成四年一月一日以後に新法第三条の二に規定する事由又は前条の規定によりなお従前の例によることとされる改正前の相続税法（以下「旧法」という。）第三条の二に規定する事由が生じた場合について適用し、同日前に同条に規定する事由が生じた場合については、なお従前の例による。
suppl-4041-16/art-3/par-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4041-16/art-3/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-4041-16/art-3/par-3
The provisions of Article 29, paragraph (1) of the New Act, Article 27, paragraph (2) of the New Act as applied mutatis mutandis pursuant to Article 29, paragraph (2) of the New Act, Article 31, paragraph (2) of the New Act, and Article 35, paragraph (2), item (iv) of the New Act apply to cases where, on or after January 1, 1992, a cause prescribed in Article 3-2 of the New Act, or a cause prescribed in Article 3-2 of the Inheritance Tax Act before amendment (hereinafter referred to as the "Former Act") for which the provisions then in force continue to govern pursuant to the provisions of the preceding Article, has arisen, and the provisions then in force continue to govern cases where a cause prescribed in that Article arose before that date.
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**第四項** 特例期間内に新法第三条の二に規定する事由又は前条の規定によりなお従前の例によることとされる旧法第三条の二に規定する事由が生じた場合における新法第二十九条第一項及び同条第二項において準用する新法第二十七条第二項並びに新法第三十一条第二項の規定により提出すべき申告書の提出期限については、これらの規定中「十月以内」とあるのは、これらの事由が生じた日が第一項の表の上欄に掲げる期間のいずれに含まれるかに応じ同表の下欄に掲げる字句に読み替えるものとする。
suppl-4041-16/art-3/par-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4041-16/art-3/par-4 · https://japanlaw.org/l/325AC0000000073/suppl-4041-16/art-3/par-4
With regard to the deadline for filing a return to be filed under the provisions of Article 29, paragraph (1) of the New Act, Article 27, paragraph (2) of the New Act as applied mutatis mutandis pursuant to Article 29, paragraph (2) of the New Act, and Article 31, paragraph (2) of the New Act in the case where, during the special period, a cause prescribed in Article 3-2 of the New Act, or a cause prescribed in Article 3-2 of the Former Act for which the provisions then in force continue to govern pursuant to the provisions of the preceding Article, has arisen, the phrase "within 10 months" in those provisions is deemed to be replaced with the wording in the right-hand column of the table in paragraph (1), according to which of the periods in the left-hand column of that table includes the day on which those causes arose.
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**第五項** 特例期間内に新法第三十五条第二項第一号、第二号又は第四号に規定する事由（同項第一号の場合には、新法第二十七条第一項の相続の開始。以下この項において同じ。）が生じた場合における新法第三十五条第二項に規定する決定又は更正については、同項中「十月」とあるのは、これらの事由が生じた日が次の表の上欄に掲げる期間のいずれに含まれるかに応じ同表の下欄に掲げる字句に読み替えるものとする。
一 平成四年一月一日から同年十二月三十一日までの間 六月を経過する日又は平成四年十二月三十一日のいずれか遅い日
二 平成五年一月一日から同年十二月三十一日までの間 七月を経過する日又は平成五年十月三十一日のいずれか遅い日
三 平成六年一月一日から同年十二月三十一日までの間 八月を経過する日又は平成六年十月三十一日のいずれか遅い日
四 平成七年一月一日から同年十二月三十一日までの間 九月を経過する日又は平成七年十月三十一日のいずれか遅い日
suppl-4041-16/art-3/par-5 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4041-16/art-3/par-5 · https://japanlaw.org/l/325AC0000000073/suppl-4041-16/art-3/par-5
With regard to a determination or reassessment prescribed in Article 35, paragraph (2) of the New Act in the case where, during the special period, a cause prescribed in Article 35, paragraph (2), item (i), (ii) or (iv) of the New Act (in the case of item (i) of that paragraph, the commencement of the succession referred to in Article 27, paragraph (1) of the New Act; the same applies hereinafter in this paragraph) has arisen, the phrase "10 months" in that paragraph is deemed to be replaced with the wording in the right-hand column of the following table, according to which of the periods in the left-hand column of the table includes the day on which those causes arose.
(i) The period from January 1, 1992 through December 31, 1992 the later of the day on which six months elapse or December 31, 1992
(ii) The period from January 1, 1993 through December 31, 1993 the later of the day on which seven months elapse or October 31, 1993
(iii) The period from January 1, 1994 through December 31, 1994 the later of the day on which eight months elapse or October 31, 1994
(iv) The period from January 1, 1995 through December 31, 1995 the later of the day on which nine months elapse or October 31, 1995
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### 第四条（延納又は物納に関する事務の引継ぎに関する経過措置） — Transitional Measures on the Handover of Affairs Relating to Deferment of Payment or Payment in Kind
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suppl-4041-16/art-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4041-16/art-4 · https://japanlaw.org/l/325AC0000000073/suppl-4041-16/art-4
**第一項** 新法第四十四条の規定は、この法律の施行の日以後に同条の国税局長が同条に規定する事務の引継ぎを受ける場合について適用する。
suppl-4041-16/art-4/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4041-16/art-4/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4041-16/art-4/par-1
The provisions of Article 44 of the New Act apply to the case where the regional commissioner referred to in that Article takes over the affairs prescribed in that Article on or after the day this Act comes into effect.
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## 附 則 平成四年六月二六日法律第八七号
suppl-4041-87 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4041-87 · https://japanlaw.org/l/325AC0000000073/suppl-4041-87
### 第一条（施行期日） — Effective Date
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suppl-4041-87/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4041-87/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4041-87/art-1
**第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。
suppl-4041-87/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4041-87/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4041-87/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 1 year from the date of promulgation.
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## 附 則 平成六年三月三一日法律第二三号
suppl-4061-23 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4061-23 · https://japanlaw.org/l/325AC0000000073/suppl-4061-23
**第一項** この法律は、平成六年四月一日から施行する。
suppl-4061-23/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4061-23/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4061-23/par-1
This Act comes into effect as of April 1, 1994.
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**第二項** 改正後の相続税法（以下「新法」という。）の規定は、次項に定めるものを除き、平成六年一月一日以後に相続若しくは遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下同じ。）又は贈与（贈与者の死亡により効力を生ずる贈与を除く。以下同じ。）により取得した財産に係る相続税又は贈与税について適用し、同日前に相続若しくは遺贈又は贈与により取得した財産に係る相続税又は贈与税については、なお従前の例による。
suppl-4061-23/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4061-23/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4061-23/par-2
The provisions of the Inheritance Tax Act as amended (hereinafter referred to as the "New Act") apply, except as provided for in the following paragraph, to inheritance tax or gift tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter) or by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter) on or after January 1, 1994, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired by inheritance, bequest or gift before that date.
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**第三項** 新法第十九条の二第五項の規定は、この法律の施行の日以後に相続又は遺贈により取得した財産に係る相続税について適用する。
suppl-4061-23/par-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4061-23/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-4061-23/par-3
The provisions of Article 19-2, paragraph (5) of the New Act apply to inheritance tax on property acquired by inheritance or bequest on or after the day this Act comes into effect.
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## 附 則 平成一〇年五月二九日法律第八三号
suppl-4101-83 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4101-83 · https://japanlaw.org/l/325AC0000000073/suppl-4101-83
### 第一条（施行期日） — Effective Date
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suppl-4101-83/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4101-83/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4101-83/art-1
**第一項** この法律は、千九百七十二年十一月十日、千九百七十八年十月二十三日及び千九百九十一年三月十九日にジュネーヴで改正された千九百六十一年十二月二日の植物の新品種の保護に関する国際条約が日本国について効力を生ずる日から施行する。
suppl-4101-83/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4101-83/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4101-83/art-1/par-1
This Act comes into effect as of the day on which the International Convention for the Protection of New Varieties of Plants of December 2, 1961, as revised at Geneva on November 10, 1972, October 23, 1978 and March 19, 1991, takes effect with respect to Japan.
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## 附 則 平成一〇年六月一五日法律第一〇七号
suppl-4101-107 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4101-107 · https://japanlaw.org/l/325AC0000000073/suppl-4101-107
### 第一条（施行期日） — Effective Date
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suppl-4101-107/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4101-107/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4101-107/art-1
**第一項** この法律は、平成十年十二月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4101-107/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4101-107/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4101-107/art-1/par-1
This Act comes into effect on December 1, 1998; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
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**一** 第一条中証券取引法第四章の次に一章を加える改正規定（第七十九条の二十九第一項に係る部分に限る。）並びに同法第百八十九条第二項及び第四項の改正規定、第二十一条の規定、第二十二条中保険業法第二編第十章第二節第一款の改正規定（第二百六十五条の六に係る部分に限る。）、第二十三条の規定並びに第二十五条の規定並びに附則第四十条、第四十二条、第五十八条、第百三十六条、第百四十条、第百四十三条、第百四十七条、第百四十九条、第百五十八条、第百六十四条、第百八十七条（大蔵省設置法（昭和二十四年法律第百四十四号）第四条第七十九号の改正規定を除く。）及び第百八十八条から第百九十条までの規定 平成十年七月一日
suppl-4101-107/art-1/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4101-107/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/suppl-4101-107/art-1/par-1/item-1
the provision in Article 1 adding one Chapter after Chapter IV of the Securities and Exchange Act (limited to the part concerning Article 79-29, paragraph (1)) and the provisions amending Article 189, paragraphs (2) and (4) of that Act; the provisions of Article 21; the provision in Article 22 amending Part II, Chapter X, Section 2, Subsection 1 of the Insurance Business Act (limited to the part concerning Article 265-6); the provisions of Article 23 and the provisions of Article 25; and the provisions of Articles 40, 42, 58, 136, 140, 143, 147, 149, 158, 164, and 187 (excluding the provision amending Article 4, item (lxxix) of the Act for Establishment of the Ministry of Finance (Act No. 144 of 1949)) and Articles 188 through 190 of the Supplementary Provisions: July 1, 1998;
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### 第百八十八条（処分等の効力） — Effect of Dispositions
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suppl-4101-107/art-188 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4101-107/art-188 · https://japanlaw.org/l/325AC0000000073/suppl-4101-107/art-188
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定）の施行前に改正前のそれぞれの法律（これに基づく命令を含む。以下この条において同じ。）の規定によってした処分、手続その他の行為であって、改正後のそれぞれの法律の規定に相当の規定があるものは、この附則に別段の定めがあるものを除き、改正後のそれぞれの法律の相当の規定によってしたものとみなす。
suppl-4101-107/art-188/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4101-107/art-188/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4101-107/art-188/par-1
Dispositions, procedures or other acts carried out before this Act (or, for the provisions listed in the items of Article 1 of the Supplementary Provisions, those provisions) comes into effect pursuant to the provisions of the respective Acts prior to amendment (including orders based on them; the same applies hereinafter in this Article) for which there are equivalent provisions in the respective Acts as amended are deemed, except as otherwise provided for in these Supplementary Provisions, to have been carried out pursuant to the equivalent provisions of the respective Acts as amended.
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### 第百八十九条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
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suppl-4101-107/art-189 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4101-107/art-189 · https://japanlaw.org/l/325AC0000000073/suppl-4101-107/art-189
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4101-107/art-189/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4101-107/art-189/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4101-107/art-189/par-1
The provisions then in force continue to govern the application of penal provisions to acts committed before this Act (or, with regard to the provisions listed in the items of Article 1 of the Supplementary Provisions, those provisions) comes into effect, and to acts committed after this Act comes into effect in cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions or where provisions remain in force pursuant to the provisions of these Supplementary Provisions.
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### 第百九十条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4101-107/art-190 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4101-107/art-190 · https://japanlaw.org/l/325AC0000000073/suppl-4101-107/art-190
**第一項** 附則第二条から第百四十六条まで、第百五十三条、第百六十九条及び前条に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4101-107/art-190/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4101-107/art-190/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4101-107/art-190/par-1
Beyond what is provided for in Articles 2 through 146, Article 153, Article 169, and the preceding Article of the Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一一年七月一六日法律第八七号
suppl-4111-87 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4111-87 · https://japanlaw.org/l/325AC0000000073/suppl-4111-87
### 第一条（施行期日） — Effective Date
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suppl-4111-87/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4111-87/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4111-87/art-1
**第一項** この法律は、平成十二年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4111-87/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4111-87/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4111-87/art-1/par-1
This Act comes into effect as of April 1, 2000; provided, however, that the provisions set forth in the following items come into effect as of the day specified in the relevant item.
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**一** 第一条中地方自治法第二百五十条の次に五条、節名並びに二款及び款名を加える改正規定（同法第二百五十条の九第一項に係る部分（両議院の同意を得ることに係る部分に限る。）に限る。）、第四十条中自然公園法附則第九項及び第十項の改正規定（同法附則第十項に係る部分に限る。）、第二百四十四条の規定（農業改良助長法第十四条の三の改正規定に係る部分を除く。）並びに第四百七十二条の規定（市町村の合併の特例に関する法律第六条、第八条及び第十七条の改正規定に係る部分を除く。）並びに附則第七条、第十条、第十二条、第五十九条ただし書、第六十条第四項及び第五項、第七十三条、第七十七条、第百五十七条第四項から第六項まで、第百六十条、第百六十三条、第百六十四条並びに第二百二条の規定 公布の日
suppl-4111-87/art-1/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4111-87/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/suppl-4111-87/art-1/par-1/item-1
The provisions of Article 1 amending the Local Autonomy Act by adding five Articles, a Section title, and two Subsections and Subsection titles after Article 250 of that Act (limited to the part pertaining to Article 250-9, paragraph (1) of that Act (limited to the part pertaining to obtaining the consent of both Houses)), the provisions of Article 40 amending paragraphs (9) and (10) of the Supplementary Provisions of the Natural Parks Act (limited to the part pertaining to paragraph (10) of the Supplementary Provisions of that Act), the provisions of Article 244 (excluding the part pertaining to the provisions amending Article 14-3 of the Agricultural Improvement Promotion Act) and the provisions of Article 472 (excluding the part pertaining to the provisions amending Articles 6, 8 and 17 of the Act on Special Provisions Concerning the Merger of Municipalities), and the provisions of Articles 7, 10 and 12, the proviso to Article 59, Article 60, paragraphs (4) and (5), Articles 73 and 77, Article 157, paragraphs (4) through (6), and Articles 160, 163, 164 and 202 of the Supplementary Provisions: the date of promulgation
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### 第百五十九条（国等の事務） — Affairs of the State, etc.
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suppl-4111-87/art-159 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4111-87/art-159 · https://japanlaw.org/l/325AC0000000073/suppl-4111-87/art-159
**第一項** この法律による改正前のそれぞれの法律に規定するもののほか、この法律の施行前において、地方公共団体の機関が法律又はこれに基づく政令により管理し又は執行する国、他の地方公共団体その他公共団体の事務（附則第百六十一条において「国等の事務」という。）は、この法律の施行後は、地方公共団体が法律又はこれに基づく政令により当該地方公共団体の事務として処理するものとする。
suppl-4111-87/art-159/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4111-87/art-159/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4111-87/art-159/par-1
Beyond what is provided for in the respective Acts prior to amendment by this Act, the affairs of the State, other local governments or other public entities that, before this Act comes into effect, an organ of a local government managed or executed pursuant to an Act or a Cabinet Order based on it (referred to as "affairs of the State, etc." in Article 161 of the Supplementary Provisions) are, after this Act comes into effect, to be handled by the local government as affairs of that local government pursuant to an Act or a Cabinet Order based on it.
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### 第百六十一条（不服申立てに関する経過措置） — Transitional Measures Concerning Appeals
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suppl-4111-87/art-161 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4111-87/art-161 · https://japanlaw.org/l/325AC0000000073/suppl-4111-87/art-161
**第一項** 施行日前にされた国等の事務に係る処分であって、当該処分をした行政庁（以下この条において「処分庁」という。）に施行日前に行政不服審査法に規定する上級行政庁（以下この条において「上級行政庁」という。）があったものについての同法による不服申立てについては、施行日以後においても、当該処分庁に引き続き上級行政庁があるものとみなして、行政不服審査法の規定を適用する。この場合において、当該処分庁の上級行政庁とみなされる行政庁は、施行日前に当該処分庁の上級行政庁であった行政庁とする。
suppl-4111-87/art-161/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4111-87/art-161/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4111-87/art-161/par-1
With regard to an appeal under the Administrative Complaint Review Act against a disposition pertaining to affairs of the State, etc. that was made before the Effective Date and for which the administrative agency that made the disposition (hereinafter referred to in this Article as "the agency that made the disposition") had, before the Effective Date, a higher administrative agency prescribed in that Act (hereinafter referred to in this Article as a "higher administrative agency"), the provisions of the Administrative Complaint Review Act apply by deeming the agency that made the disposition to continue to have a higher administrative agency even on or after the Effective Date. In this case, the administrative agency deemed to be the higher administrative agency of the agency that made the disposition is the administrative agency that was the higher administrative agency of that agency before the Effective Date.
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**第二項** 前項の場合において、上級行政庁とみなされる行政庁が地方公共団体の機関であるときは、当該機関が行政不服審査法の規定により処理することとされる事務は、新地方自治法第二条第九項第一号に規定する第一号法定受託事務とする。
suppl-4111-87/art-161/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4111-87/art-161/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4111-87/art-161/par-2
In the case referred to in the preceding paragraph, if the administrative agency deemed to be the higher administrative agency is an organ of a local government, the affairs that the organ is to handle pursuant to the provisions of the Administrative Complaint Review Act are Type 1 statutory entrusted affairs prescribed in Article 2, paragraph (9), item (i) of the new Local Autonomy Act.
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### 第百六十三条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4111-87/art-163 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4111-87/art-163 · https://japanlaw.org/l/325AC0000000073/suppl-4111-87/art-163
**第一項** この法律の施行前にした行為に対する罰則の適用については、なお従前の例による。
suppl-4111-87/art-163/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4111-87/art-163/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4111-87/art-163/par-1
With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern.
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### 第百六十四条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4111-87/art-164 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4111-87/art-164 · https://japanlaw.org/l/325AC0000000073/suppl-4111-87/art-164
**第一項** この附則に規定するもののほか、この法律の施行に伴い必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
suppl-4111-87/art-164/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4111-87/art-164/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4111-87/art-164/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
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### 第二百五十条（検討） — Review
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suppl-4111-87/art-250 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4111-87/art-250 · https://japanlaw.org/l/325AC0000000073/suppl-4111-87/art-250
**第一項** 新地方自治法第二条第九項第一号に規定する第一号法定受託事務については、できる限り新たに設けることのないようにするとともに、新地方自治法別表第一に掲げるもの及び新地方自治法に基づく政令に示すものについては、地方分権を推進する観点から検討を加え、適宜、適切な見直しを行うものとする。
suppl-4111-87/art-250/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4111-87/art-250/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4111-87/art-250/par-1
With regard to Type 1 statutory entrusted affairs prescribed in Article 2, paragraph (9), item (i) of the new Local Autonomy Act, care is to be taken to avoid establishing new ones as far as possible, and those set forth in Appended Table 1 of the new Local Autonomy Act and those indicated in Cabinet Orders based on the new Local Autonomy Act are to be reviewed from the standpoint of promoting decentralization and appropriately revised as needed.
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### 第二百五十一条
suppl-4111-87/art-251 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4111-87/art-251 · https://japanlaw.org/l/325AC0000000073/suppl-4111-87/art-251
**第一項** 政府は、地方公共団体が事務及び事業を自主的かつ自立的に執行できるよう、国と地方公共団体との役割分担に応じた地方税財源の充実確保の方途について、経済情勢の推移等を勘案しつつ検討し、その結果に基づいて必要な措置を講ずるものとする。
suppl-4111-87/art-251/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4111-87/art-251/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4111-87/art-251/par-1
The government is to consider ways of enhancing and securing local tax revenue sources in accordance with the division of roles between the State and local governments so that local governments are able to carry out their affairs and business autonomously and independently, while taking into consideration changes in economic conditions and other circumstances, and is to take necessary measures based on the results of that consideration.
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## 附 則 平成一一年一二月八日法律第一五一号
suppl-4111-151 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4111-151 · https://japanlaw.org/l/325AC0000000073/suppl-4111-151
### 第一条（施行期日） — Effective Date
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suppl-4111-151/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4111-151/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4111-151/art-1
**第一項** この法律は、平成十二年四月一日から施行する。
suppl-4111-151/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4111-151/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4111-151/art-1/par-1
This Act comes into effect on April 1, 2000.
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### 第三条（経過措置） — Transitional Measures
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suppl-4111-151/art-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4111-151/art-3 · https://japanlaw.org/l/325AC0000000073/suppl-4111-151/art-3
**第一項** 民法の一部を改正する法律（平成十一年法律第百四十九号）附則第三条第三項の規定により従前の例によることとされる準禁治産者及びその保佐人に関するこの法律による改正規定の適用については、次に掲げる改正規定を除き、なお従前の例による。
suppl-4111-151/art-3/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4111-151/art-3/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4111-151/art-3/par-1
With regard to the application of the amending provisions of this Act concerning a quasi-incompetent person and that person's curator for whom the provisions then in force are to remain applicable pursuant to the provisions of Article 3, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Civil Code (Act No. 149 of 1999), the provisions then in force continue to govern, excluding the amending provisions set forth below.
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**一から二十五まで** 略
suppl-4111-151/art-3/par-1/item-1-to-25 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4111-151/art-3/par-1/item-1-to-25 · https://japanlaw.org/l/325AC0000000073/suppl-4111-151/art-3/par-1/item-1-to-25
Omitted
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### 第四条
suppl-4111-151/art-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4111-151/art-4 · https://japanlaw.org/l/325AC0000000073/suppl-4111-151/art-4
**第一項** この法律の施行前にした行為に対する罰則の適用については、なお従前の例による。
suppl-4111-151/art-4/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4111-151/art-4/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4111-151/art-4/par-1
With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern.
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## 附 則 平成一一年一二月二二日法律第一六〇号
suppl-4111-160 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4111-160 · https://japanlaw.org/l/325AC0000000073/suppl-4111-160
### 第一条（施行期日） — Effective Date
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suppl-4111-160/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4111-160/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4111-160/art-1
**第一項** この法律（第二条及び第三条を除く。）は、平成十三年一月六日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4111-160/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4111-160/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4111-160/art-1/par-1
This Act (excluding Articles 2 and 3) comes into effect on January 6, 2001; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
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**一** 第九百九十五条（核原料物質、核燃料物質及び原子炉の規制に関する法律の一部を改正する法律附則の改正規定に係る部分に限る。）、第千三百五条、第千三百六条、第千三百二十四条第二項、第千三百二十六条第二項及び第千三百四十四条の規定 公布の日
suppl-4111-160/art-1/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4111-160/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/suppl-4111-160/art-1/par-1/item-1
the provisions of Article 995 (limited to the part pertaining to the provisions amending the Supplementary Provisions of the Act Partially Amending the Act on the Regulation of Nuclear Source Material, Nuclear Fuel Material and Reactors), Articles 1305 and 1306, Article 1324, paragraph (2), Article 1326, paragraph (2), and Article 1344: the date of promulgation
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## 附 則 平成一二年五月三一日法律第九七号
suppl-4121-97 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4121-97 · https://japanlaw.org/l/325AC0000000073/suppl-4121-97
### 第一条（施行期日） — Effective Date
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suppl-4121-97/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4121-97/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4121-97/art-1
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日（以下「施行日」という。）から施行する。
suppl-4121-97/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4121-97/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4121-97/art-1/par-1
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation (hereinafter referred to as "the Effective Date").
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### 第三十七条（相続税法の一部改正） — Partial Amendment of the Inheritance Tax Act
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suppl-4121-97/art-37 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4121-97/art-37 · https://japanlaw.org/l/325AC0000000073/suppl-4121-97/art-37
**第一項**
suppl-4121-97/art-37/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4121-97/art-37/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4121-97/art-37/par-1
**第二項** 前項の規定による改正後の相続税法の規定は、施行日以後に相続若しくは遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下この項において同じ。）又は贈与（贈与者の死亡により効力を生ずる贈与を除く。以下この項において同じ。）により取得した財産に係る相続税又は贈与税について適用し、施行日前に相続若しくは遺贈又は贈与により取得した財産に係る相続税又は贈与税については、なお従前の例による。
suppl-4121-97/art-37/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4121-97/art-37/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4121-97/art-37/par-2
The provisions of the Inheritance Tax Act after amendment pursuant to the preceding paragraph apply to inheritance tax or gift tax on property acquired on or after the Effective Date by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this paragraph) or by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter in this paragraph), and the provisions then in force continue to govern inheritance tax or gift tax on property acquired by inheritance or bequest or by gift before the Effective Date.
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### 第六十四条（処分等の効力） — Effect of Dispositions
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suppl-4121-97/art-64 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4121-97/art-64 · https://japanlaw.org/l/325AC0000000073/suppl-4121-97/art-64
**第一項** この法律（附則第一条ただし書の規定にあっては、当該規定）の施行前に改正前のそれぞれの法律（これに基づく命令を含む。以下この条において同じ。）の規定によってした処分、手続その他の行為であって、改正後のそれぞれの法律の規定に相当の規定があるものは、この附則に別段の定めがあるものを除き、改正後のそれぞれの法律の相当の規定によってしたものとみなす。
suppl-4121-97/art-64/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4121-97/art-64/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4121-97/art-64/par-1
Dispositions, procedures, or other acts carried out pursuant to the provisions of the respective Acts prior to amendment (including orders based on them; the same applies hereinafter in this Article) before this Act (or, for the provisions of the proviso to Article 1 of the Supplementary Provisions, those provisions) comes into effect, for which the respective Acts after amendment contain equivalent provisions, are deemed to have been carried out pursuant to the equivalent provisions of the respective Acts after amendment, except as otherwise provided for in these Supplementary Provisions.
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### 第六十五条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
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suppl-4121-97/art-65 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4121-97/art-65 · https://japanlaw.org/l/325AC0000000073/suppl-4121-97/art-65
**第一項** この法律（附則第一条ただし書の規定にあっては、当該規定）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4121-97/art-65/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4121-97/art-65/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4121-97/art-65/par-1
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions of the proviso to Article 1 of the Supplementary Provisions, those provisions) comes into effect and to conduct engaged in after this Act comes into effect in the cases in which prior laws are to continue to govern pursuant to the provisions of these Supplementary Provisions.
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### 第六十七条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4121-97/art-67 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4121-97/art-67 · https://japanlaw.org/l/325AC0000000073/suppl-4121-97/art-67
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4121-97/art-67/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4121-97/art-67/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4121-97/art-67/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一三年三月三〇日法律第六号
suppl-4131-6 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4131-6 · https://japanlaw.org/l/325AC0000000073/suppl-4131-6
### 第一条（施行期日） — Effective Date
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suppl-4131-6/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4131-6/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4131-6/art-1
**第一項** この法律は、平成十三年三月三十一日から施行する。
suppl-4131-6/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4131-6/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4131-6/art-1/par-1
This Act comes into effect on March 31, 2001.
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### 第十条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4131-6/art-10 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4131-6/art-10 · https://japanlaw.org/l/325AC0000000073/suppl-4131-6/art-10
**第一項** この法律の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる法人税に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4131-6/art-10/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4131-6/art-10/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4131-6/art-10/par-1
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act comes into effect and to conduct engaged in after this Act comes into effect in relation to corporation tax for which prior laws are to continue to govern pursuant to the provisions of these Supplementary Provisions.
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### 第十八条（相続税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
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suppl-4131-6/art-18 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4131-6/art-18 · https://japanlaw.org/l/325AC0000000073/suppl-4131-6/art-18
**第一項** 第三条の規定による改正後の相続税法第六十四条第三項の規定は、平成十三年四月一日以後に同項に規定する合併等をする同項に規定する移転法人又は取得法人の同年三月三十一日以後の行為又は計算について適用する。
suppl-4131-6/art-18/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4131-6/art-18/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4131-6/art-18/par-1
The provisions of Article 64, paragraph (3) of the Inheritance Tax Act as amended by the provisions of Article 3 apply to acts or calculations, on or after March 31, 2001, of a transferor corporation or acquiring corporation prescribed in that paragraph that carries out a merger, etc. prescribed in that paragraph on or after April 1, 2001.
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### 第二十三条（政令への委任） — Delegation to Cabinet Order
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suppl-4131-6/art-23 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4131-6/art-23 · https://japanlaw.org/l/325AC0000000073/suppl-4131-6/art-23
**第一項** 附則第二条から前条までに定めるもののほか、この法律の規定の施行に関し必要な経過措置は、政令で定める。
suppl-4131-6/art-23/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4131-6/art-23/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4131-6/art-23/par-1
Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, transitional measures necessary in connection with the enforcement of the provisions of this Act are specified by Cabinet Order.
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## 附 則 平成一三年六月一五日法律第五〇号
suppl-4131-50 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4131-50 · https://japanlaw.org/l/325AC0000000073/suppl-4131-50
### 第一条（施行期日） — Effective Date
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suppl-4131-50/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4131-50/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4131-50/art-1
**第一項** この法律は、平成十四年四月一日から施行する。
suppl-4131-50/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4131-50/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4131-50/art-1/par-1
This Act comes into effect on April 1, 2002.
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### 第三十七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4131-50/art-37 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4131-50/art-37 · https://japanlaw.org/l/325AC0000000073/suppl-4131-50/art-37
**第一項** この法律（附則第一条各号に掲げる規定については、当該規定）の施行前にした行為に対する罰則の適用については、なお従前の例による。
suppl-4131-50/art-37/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4131-50/art-37/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4131-50/art-37/par-1
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions) comes into effect.
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### 第三十八条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4131-50/art-38 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4131-50/art-38 · https://japanlaw.org/l/325AC0000000073/suppl-4131-50/art-38
**第一項** この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
suppl-4131-50/art-38/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4131-50/art-38/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4131-50/art-38/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一三年六月二七日法律第七五号
suppl-4131-75 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4131-75 · https://japanlaw.org/l/325AC0000000073/suppl-4131-75
### 第一条（施行期日等） — Effective Date, etc.
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suppl-4131-75/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4131-75/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4131-75/art-1
**第一項** この法律は、平成十四年四月一日（以下「施行日」という。）から施行し、施行日以後に発行される短期社債等について適用する。
suppl-4131-75/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4131-75/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4131-75/art-1/par-1
This Act comes into effect on April 1, 2002 (hereinafter referred to as "the Effective Date"), and applies to short-term corporate bonds, etc. issued on or after the Effective Date.
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### 第七条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
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suppl-4131-75/art-7 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4131-75/art-7 · https://japanlaw.org/l/325AC0000000073/suppl-4131-75/art-7
**第一項** 施行日前にした行為及びこの附則の規定によりなおその効力を有することとされる場合における施行日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4131-75/art-7/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4131-75/art-7/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4131-75/art-7/par-1
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before the Effective Date and to conduct engaged in on or after the Effective Date in the cases in which provisions are to remain in force pursuant to the provisions of these Supplementary Provisions.
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### 第八条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4131-75/art-8 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4131-75/art-8 · https://japanlaw.org/l/325AC0000000073/suppl-4131-75/art-8
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4131-75/art-8/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4131-75/art-8/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4131-75/art-8/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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### 第九条（検討） — Review
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suppl-4131-75/art-9 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4131-75/art-9 · https://japanlaw.org/l/325AC0000000073/suppl-4131-75/art-9
**第一項** 政府は、この法律の施行後五年を経過した場合において、この法律の施行状況、社会経済情勢の変化等を勘案し、振替機関に係る制度について検討を加え、必要があると認めるときは、その結果に基づいて所要の措置を講ずるものとする。
suppl-4131-75/art-9/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4131-75/art-9/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4131-75/art-9/par-1
When five years have passed after this Act comes into effect, the Government is to conduct a review of the system relating to book-entry transfer institutions, taking into account the status of enforcement of this Act, changes in the social and economic situation and other factors, and, if it finds it necessary, take the necessary measures based on the results.
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## 附 則 平成一三年一一月二八日法律第一二九号
suppl-4131-129 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4131-129 · https://japanlaw.org/l/325AC0000000073/suppl-4131-129
**第一項** この法律は、平成十四年四月一日から施行する。
suppl-4131-129/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4131-129/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4131-129/par-1
This Act comes into effect on April 1, 2002.
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**第二項** この法律の施行前にした行為及びこの法律の規定により従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4131-129/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4131-129/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4131-129/par-2
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act comes into effect and to conduct engaged in after this Act comes into effect in the cases in which prior laws are to govern pursuant to the provisions of this Act.
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## 附 則 平成一四年六月一二日法律第六五号
suppl-4141-65 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4141-65 · https://japanlaw.org/l/325AC0000000073/suppl-4141-65
### 第一条（施行期日） — Effective Date
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suppl-4141-65/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4141-65/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4141-65/art-1
**第一項** この法律は、平成十五年一月六日から施行する。
suppl-4141-65/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4141-65/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4141-65/art-1/par-1
This Act comes into effect on January 6, 2003.
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### 第八十四条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
caption: machine translation, not official
suppl-4141-65/art-84 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4141-65/art-84 · https://japanlaw.org/l/325AC0000000073/suppl-4141-65/art-84
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4141-65/art-84/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4141-65/art-84/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4141-65/art-84/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第八十五条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4141-65/art-85 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4141-65/art-85 · https://japanlaw.org/l/325AC0000000073/suppl-4141-65/art-85
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4141-65/art-85/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4141-65/art-85/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4141-65/art-85/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一五年三月三一日法律第八号
suppl-4151-8 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4151-8 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8
### 第一条（施行期日） — Effective Date
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suppl-4151-8/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4151-8/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-1
**第一項** この法律は、平成十五年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4151-8/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4151-8/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-1/par-1
This Act comes into effect on April 1, 2003; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一から三まで** 略
suppl-4151-8/art-1/par-1/item-1-to-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4151-8/art-1/par-1/item-1-to-3 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-1/par-1/item-1-to-3
Omitted
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**四** 次に掲げる規定 平成十五年十月一日
suppl-4151-8/art-1/par-1/item-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4151-8/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-1/par-1/item-4
the following provisions: October 1, 2003;
machine translation, not official
**イ及びロ** 略
suppl-4151-8/art-1/par-1/item-4/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4151-8/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-1/par-1/item-4/sub-1
Omitted
machine translation, not official
**ハ** 第三条中相続税法第十四条第二項の改正規定（「石油税」を「石油石炭税」に改める部分に限る。）
suppl-4151-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4151-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-1/par-1/item-4/sub-2
the provisions of Article 3 amending Article 14, paragraph (2) of the Inheritance Tax Act (limited to the part replacing "petroleum tax" with "petroleum and coal tax").
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### 第十五条（相続税法の一部改正に伴う経過措置の原則） — General Principle of Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
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suppl-4151-8/art-15 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4151-8/art-15 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-15
**第一項** 第三条の規定による改正後の相続税法（以下「新相続税法」という。）の規定は、別段の定めがあるものを除くほか、平成十五年一月一日以後に相続若しくは遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下同じ。）又は贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下同じ。）により取得した財産に係る相続税又は贈与税について適用し、同日前に相続若しくは遺贈又は贈与により取得した財産に係る相続税又は贈与税については、なお従前の例による。
suppl-4151-8/art-15/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4151-8/art-15/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-15/par-1
Except as otherwise provided, the provisions of the Inheritance Tax Act as amended by the provisions of Article 3 (hereinafter referred to as the "New Inheritance Tax Act") apply to inheritance tax or gift tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter) or by gift (excluding a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter) on or after January 1, 2003, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired by inheritance or bequest or by gift before that date.
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### 第十六条（相続税及び贈与税の財産の所在に関する経過措置） — Transitional Measures Concerning the Location of Property for Inheritance Tax and Gift Tax
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suppl-4151-8/art-16 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4151-8/art-16 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-16
**第一項** 新相続税法第十条第一項の規定は、施行日以後に相続若しくは遺贈又は贈与により取得した財産に係る相続税又は贈与税について適用し、施行日前に相続若しくは遺贈又は贈与により取得した財産に係る相続税又は贈与税については、なお従前の例による。
suppl-4151-8/art-16/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4151-8/art-16/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-16/par-1
The provisions of Article 10, paragraph (1) of the New Inheritance Tax Act apply to inheritance tax or gift tax on property acquired by inheritance or bequest or by gift on or after the Effective Date, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired by inheritance or bequest or by gift before the Effective Date.
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### 第十七条（相続税額の加算及び相次相続控除に関する経過措置） — Transitional Measures Concerning Addition to the Amount of Inheritance Tax and Deduction for Successive Inheritance
caption: machine translation, not official
suppl-4151-8/art-17 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4151-8/art-17 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-17
**第一項** 新相続税法第十八条及び第二十条の規定は、施行日以後に相続又は遺贈により取得した財産に係る相続税について適用し、施行日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。
suppl-4151-8/art-17/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4151-8/art-17/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-17/par-1
The provisions of Articles 18 and 20 of the New Inheritance Tax Act apply to inheritance tax on property acquired by inheritance or bequest on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before the Effective Date.
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### 第十八条（生命保険契約に関する権利の評価に関する経過措置） — Transitional Measures Concerning the Valuation of Rights Relating to a Life Insurance Contract
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suppl-4151-8/art-18 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4151-8/art-18 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-18
**第一項** 施行日前に相続又は遺贈により取得した財産であって第三条の規定による改正前の相続税法（以下「旧相続税法」という。）第二十六条に規定する権利の価額に係るものに係る相続税については、なお従前の例による。
suppl-4151-8/art-18/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4151-8/art-18/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-18/par-1
The provisions then in force continue to govern inheritance tax on property that was acquired by inheritance or bequest before the Effective Date and that relates to the value of a right prescribed in Article 26 of the Inheritance Tax Act prior to amendment by the provisions of Article 3 (hereinafter referred to as the "Former Inheritance Tax Act").
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**第二項** 相続又は遺贈により旧相続税法第二十六条に規定する生命保険契約に関する権利で取得した時において保険事故が発生していないものを施行日から三年を経過する日までの間に取得した場合には、当該権利の価額は、同条に規定する金額によることができる。
suppl-4151-8/art-18/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4151-8/art-18/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-18/par-2
In the case where a person acquires, by inheritance or bequest, during the period until the day on which three years have passed from the Effective Date, a right relating to a life insurance contract prescribed in Article 26 of the Former Inheritance Tax Act for which the insured event had not occurred at the time of acquisition, the value of that right may be the amount prescribed in that Article.
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### 第十九条（納税義務者が住所及び居所を有しないこととなる場合に関する経過措置） — Transitional Measures Concerning the Case Where a Person Liable for Tax Ceases to Have a Domicile and Residence
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suppl-4151-8/art-19 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4151-8/art-19 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-19
**第一項** 相続若しくは遺贈又は贈与により財産を取得した者が施行日以後に新相続税法第二十一条の十八第一項、第二十七条第一項及び第二項（第二十八条第二項において準用する場合を含む。）、第二十八条第一項、第二十九条第一項並びに第三十一条第二項に規定する住所及び居所を有しないこととなる場合についてこれらの規定を適用し、施行日前に旧相続税法第二十七条第一項及び第二項（第二十八条第二項において準用する場合を含む。）、第二十八条第一項、第二十九条第一項並びに第三十一条第二項に規定する住所及び居所を有しないこととなった場合については、なお従前の例による。
suppl-4151-8/art-19/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4151-8/art-19/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-19/par-1
In the case where a person who has acquired property by inheritance or bequest or by gift ceases, on or after the Effective Date, to have the domicile and residence prescribed in Article 21-18, paragraph (1), Article 27, paragraphs (1) and (2) (including as applied mutatis mutandis pursuant to Article 28, paragraph (2)), Article 28, paragraph (1), Article 29, paragraph (1) and Article 31, paragraph (2) of the New Inheritance Tax Act, these provisions apply, and in the case where a person ceased, before the Effective Date, to have the domicile and residence prescribed in Article 27, paragraphs (1) and (2) (including as applied mutatis mutandis pursuant to Article 28, paragraph (2)), Article 28, paragraph (1), Article 29, paragraph (1) and Article 31, paragraph (2) of the Former Inheritance Tax Act, the provisions then in force continue to govern.
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### 第二十条（贈与税の更正、決定等の期間制限の特則に関する経過措置） — Transitional Measures Concerning the Special Provisions on Time Limits for Reassessment, Determination, etc. of Gift Tax
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suppl-4151-8/art-20 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4151-8/art-20 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-20
**第一項** 新相続税法第三十六条の規定は、平成十六年一月一日以後に贈与により取得した財産に係る贈与税について適用し、同日前に贈与により取得した財産に係る贈与税については、なお従前の例による。
suppl-4151-8/art-20/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4151-8/art-20/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-20/par-1
The provisions of Article 36 of the New Inheritance Tax Act apply to gift tax on property acquired by gift on or after January 1, 2004, and the provisions then in force continue to govern gift tax on property acquired by gift before that date.
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### 第二十一条（贈与税の申告内容の開示等に関する経過措置） — Transitional Measures Concerning Disclosure of the Contents of Gift Tax Returns, etc.
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suppl-4151-8/art-21 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4151-8/art-21 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-21
**第一項** 新相続税法第四十九条の二の規定は、平成十五年一月一日以後に贈与により取得した財産に係る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で同条第一項に規定するものの開示について適用する。
suppl-4151-8/art-21/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4151-8/art-21/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-21/par-1
The provisions of Article 49-2 of the New Inheritance Tax Act apply to the disclosure of the total amount of the taxable values for gift tax prescribed in paragraph (1) of that Article that is entered in gift tax returns on property acquired by gift on or after January 1, 2003.
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### 第二十二条（相続税の延滞税の特則に関する経過措置） — Transitional Measures Concerning the Special Provisions on Delinquent Tax for Inheritance Tax
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suppl-4151-8/art-22 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4151-8/art-22 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-22
**第一項** 新相続税法第五十一条第二項の規定は、施行日以後に相続又は遺贈により取得した財産（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新相続税法第二十一条の九第三項の規定の適用を受けるものを含む。）に係る相続税について適用し、施行日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。
suppl-4151-8/art-22/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4151-8/art-22/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-22/par-1
The provisions of Article 51, paragraph (2) of the New Inheritance Tax Act apply to inheritance tax on property acquired by inheritance or bequest on or after the Effective Date (including property acquired by gift from the decedent relating to that inheritance that is subject to the application of Article 21-9, paragraph (3) of the New Inheritance Tax Act), and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before the Effective Date.
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### 第二十三条（相続税及び贈与税の当該職員の質問検査権に関する経過措置） — Transitional Measures Concerning the Authority of Relevant Officials to Question and Inspect for Inheritance Tax and Gift Tax
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suppl-4151-8/art-23 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4151-8/art-23 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-23
**第一項** 新相続税法第六十条の規定は、施行日以後に国税庁、国税局又は税務署の当該職員が行う相続税若しくは贈与税に関する調査又は相続税若しくは贈与税の徴収に係る質問又は検査について適用する。
suppl-4151-8/art-23/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4151-8/art-23/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-23/par-1
The provisions of Article 60 of the New Inheritance Tax Act apply to a question or inspection relating to an investigation concerning inheritance tax or gift tax or to the collection of inheritance tax or gift tax, conducted on or after the Effective Date by the relevant officials of the National Tax Agency, a Regional Taxation Bureau or a tax office.
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### 第百三十六条（政令への委任） — Delegation to Cabinet Order
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suppl-4151-8/art-136 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4151-8/art-136 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-136
**第一項** 附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4151-8/art-136/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4151-8/art-136/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-136/par-1
Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一六年六月九日法律第八四号
suppl-4161-84 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4161-84 · https://japanlaw.org/l/325AC0000000073/suppl-4161-84
### 第一条（施行期日） — Effective Date
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suppl-4161-84/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4161-84/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4161-84/art-1
**第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。
suppl-4161-84/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4161-84/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4161-84/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 1 year from the date of promulgation.
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## 附 則 平成一六年六月九日法律第八八号
suppl-4161-88 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4161-88 · https://japanlaw.org/l/325AC0000000073/suppl-4161-88
### 第一条（施行期日） — Effective Date
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suppl-4161-88/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4161-88/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4161-88/art-1
**第一項** この法律は、公布の日から起算して五年を超えない範囲内において政令で定める日（以下「施行日」という。）から施行する。
suppl-4161-88/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4161-88/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4161-88/art-1/par-1
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding five years from the date of promulgation (hereinafter referred to as "the Effective Date").
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## 附 則 平成一六年一二月一日法律第一四七号
suppl-4161-147 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4161-147 · https://japanlaw.org/l/325AC0000000073/suppl-4161-147
### 第一条（施行期日） — Effective Date
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suppl-4161-147/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4161-147/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4161-147/art-1
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-4161-147/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4161-147/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4161-147/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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## 附 則 平成一六年一二月一日法律第一五〇号
suppl-4161-150 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4161-150 · https://japanlaw.org/l/325AC0000000073/suppl-4161-150
### 第一条（施行期日） — Effective Date
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suppl-4161-150/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4161-150/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4161-150/art-1
**第一項** この法律は、平成十七年四月一日から施行する。
suppl-4161-150/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4161-150/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4161-150/art-1/par-1
This Act comes into effect on April 1, 2005.
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### 第四条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-4161-150/art-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4161-150/art-4 · https://japanlaw.org/l/325AC0000000073/suppl-4161-150/art-4
**第一項** この法律の施行前にした行為に対する罰則の適用については、なお従前の例による。
suppl-4161-150/art-4/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4161-150/art-4/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4161-150/art-4/par-1
With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern.
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## 附 則 平成一七年三月三一日法律第二一号
suppl-4171-21 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-21 · https://japanlaw.org/l/325AC0000000073/suppl-4171-21
### 第一条（施行期日） — Effective Date
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suppl-4171-21/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-21/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4171-21/art-1
**第一項** この法律は、平成十七年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4171-21/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-21/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4171-21/art-1/par-1
This Act comes into effect on April 1, 2005; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
machine translation, not official
**一** 次に掲げる規定 平成十七年七月一日
suppl-4171-21/art-1/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-21/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/suppl-4171-21/art-1/par-1/item-1
the following provisions: July 1, 2005;
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**イ** 略
suppl-4171-21/art-1/par-1/item-1/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-21/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4171-21/art-1/par-1/item-1/sub-1
Omitted
machine translation, not official
**ロ** 第三条の規定及び附則第十三条の規定
suppl-4171-21/art-1/par-1/item-1/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-21/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4171-21/art-1/par-1/item-1/sub-2
the provisions of Article 3 and the provisions of Article 13 of the Supplementary Provisions.
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### 第十三条（相続税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
caption: machine translation, not official
suppl-4171-21/art-13 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-21/art-13 · https://japanlaw.org/l/325AC0000000073/suppl-4171-21/art-13
**第一項** 第三条の規定による改正後の相続税法第五十九条第三項の規定は、平成十七年九月一日以後に提出する同項に規定する光ディスク等について適用する。
suppl-4171-21/art-13/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-21/art-13/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4171-21/art-13/par-1
The provisions of Article 59, paragraph (3) of the Inheritance Tax Act as amended by the provisions of Article 3 apply to optical discs, etc. prescribed in that paragraph that are submitted on or after September 1, 2005.
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### 第八十九条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4171-21/art-89 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-21/art-89 · https://japanlaw.org/l/325AC0000000073/suppl-4171-21/art-89
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4171-21/art-89/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-21/art-89/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4171-21/art-89/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一七年五月二日法律第三八号
suppl-4171-38 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-38 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38
### 第一条（施行期日） — Effective Date
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suppl-4171-38/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-38/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-1
**第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日（以下「施行日」という。）から施行する。
suppl-4171-38/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-38/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation (hereinafter referred to as "the Effective Date").
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### 第三十四条（内閣府令等への委任） — Delegation to Cabinet Office Orders, etc.
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suppl-4171-38/art-34 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-38/art-34 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-34
**第一項** この附則に定めるもののほか、この附則の規定による認可又は承認に関する申請の手続、書類の提出その他この法律を実施するため必要な事項は、内閣府令又は主務省令で定める。
suppl-4171-38/art-34/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-38/art-34/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-34/par-1
Beyond what is provided for in these Supplementary Provisions, procedures for applications for authorization or approval under the provisions of these Supplementary Provisions, the submission of documents, and other matters necessary for implementing this Act are specified by Cabinet Office Order or Ministerial Order of the competent ministry.
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### 第三十四条の二（行政庁等） — Administrative Agencies, etc.
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suppl-4171-38/art-34-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-38/art-34-2 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-34-2
**第一項** この附則（附則第十五条第四項を除く。）及びこの附則において読み替えて準用する保険業法における行政庁は、次の各号に掲げる法人の区分に応じ、当該各号に定める者とする。
suppl-4171-38/art-34-2/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-38/art-34-2/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-34-2/par-1
The administrative agency under these Supplementary Provisions (excluding Article 15, paragraph (4) of the Supplementary Provisions) and under the Insurance Business Act as applied mutatis mutandis with replacement of terms in these Supplementary Provisions is the person specified in the respective items below, according to the category of juridical person listed in those items:
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**一** この法律の公布の際現に特定保険業を行っていた民法第三十四条の規定により設立された法人 移行登記をした日の前日において整備法第九十五条の規定によりなお従前の例により当該法人の業務の監督を行っていた行政機関（同日以前にあっては、同条の規定によりなお従前の例により当該法人の業務の監督を行う行政機関）
suppl-4171-38/art-34-2/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-38/art-34-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-34-2/par-1/item-1
a juridical person established pursuant to the provisions of Article 34 of the Civil Code that was actually conducting specified insurance business at the time of the promulgation of this Act: the administrative agency that, on the day preceding the date of registration of transition, was supervising the business of that juridical person as the provisions then in force continued to govern pursuant to the provisions of Article 95 of the Development Act (on or before that day, the administrative agency that supervises the business of that juridical person as the provisions then in force continue to govern pursuant to the provisions of that Article);
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**二** 前号に掲げる法人以外の法人 内閣総理大臣
suppl-4171-38/art-34-2/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-38/art-34-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-34-2/par-1/item-2
a juridical person other than that listed in the preceding item: the Prime Minister.
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**第二項** この附則及びこの附則において読み替えて準用する保険業法における主務省令は、内閣総理大臣及び前項第一号に掲げる法人の業務の監督に係る事務を所掌する大臣が共同で発する命令とする。
suppl-4171-38/art-34-2/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-38/art-34-2/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-34-2/par-2
The Ministerial Order of the competent ministry in these Supplementary Provisions and in the Insurance Business Act as applied mutatis mutandis with replacement of terms in these Supplementary Provisions is an order issued jointly by the Prime Minister and the minister who has jurisdiction over the affairs relating to the supervision of the business of the juridical persons listed in item (i) of the preceding paragraph.
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### 第三十五条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4171-38/art-35 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-38/art-35 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-35
**第一項** この法律の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4171-38/art-35/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-38/art-35/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-35/par-1
With regard to the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第三十六条（権限の委任） — Delegation of Authority
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suppl-4171-38/art-36 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-38/art-36 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-36
**第一項** 内閣総理大臣は、この附則及びこの附則において読み替えて準用する保険業法による権限（金融庁の所掌に係るものに限り、政令で定めるものを除く。）を金融庁長官に委任する。
suppl-4171-38/art-36/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-38/art-36/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-36/par-1
The Prime Minister delegates to the Commissioner of the Financial Services Agency the authority under these Supplementary Provisions and the Insurance Business Act as applied mutatis mutandis with the terms replaced in these Supplementary Provisions (limited to that which falls within the jurisdiction of the Financial Services Agency, and excluding that specified by Cabinet Order).
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**第二項** この附則及びこの附則において読み替えて準用する保険業法による行政庁（都道府県の知事その他の執行機関を除く。）の権限は、政令で定めるところにより、地方支分部局の長に行わせることができる。
suppl-4171-38/art-36/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-38/art-36/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-36/par-2
The authority of the administrative agency (excluding the governors of prefectures and other executive organs) under these Supplementary Provisions and the Insurance Business Act as applied mutatis mutandis with the terms replaced in these Supplementary Provisions may be exercised by the head of a regional branch bureau, as specified by Cabinet Order.
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**第三項** 第一項の規定により金融庁長官に委任された権限については、政令で定めるところにより、その一部を財務局長又は財務支局長に委任することができる。
suppl-4171-38/art-36/par-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-38/art-36/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-36/par-3
A part of the authority delegated to the Commissioner of the Financial Services Agency pursuant to the provisions of paragraph (1) may be delegated, as specified by Cabinet Order, to the Director-General of a Local Finance Bureau or the Director-General of a Local Finance Branch Bureau.
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### 第三十七条（政令への委任） — Delegation to Cabinet Order
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suppl-4171-38/art-37 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-38/art-37 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-37
**第一項** この附則に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4171-38/art-37/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-38/art-37/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-37/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一七年七月二六日法律第八七号
suppl-4171-87 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-87 · https://japanlaw.org/l/325AC0000000073/suppl-4171-87
**第一項** この法律は、会社法の施行の日から施行する。
suppl-4171-87/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-87/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4171-87/par-1
This Act comes into effect on the date on which the Companies Act comes into effect.
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## 附 則 平成一七年一〇月二一日法律第一〇二号
suppl-4171-102 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-102 · https://japanlaw.org/l/325AC0000000073/suppl-4171-102
### 第一条（施行期日） — Effective Date
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suppl-4171-102/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-102/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4171-102/art-1
**第一項** この法律は、郵政民営化法の施行の日から施行する。ただし、第六十二条中租税特別措置法第八十四条の五の見出しの改正規定及び同条に一項を加える改正規定、第百二十四条中証券決済制度等の改革による証券市場の整備のための関係法律の整備等に関する法律附則第一条第二号の改正規定及び同法附則第八十五条を同法附則第八十六条とし、同法附則第八十二条から第八十四条までを一条ずつ繰り下げ、同法附則第八十一条の次に一条を加える改正規定並びに附則第三十条、第三十一条、第三十四条、第六十条第十二項、第六十六条第一項、第六十七条及び第九十三条第二項の規定は、郵政民営化法附則第一条第一号に掲げる規定の施行の日から施行する。
suppl-4171-102/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-102/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4171-102/art-1/par-1
This Act comes into effect on the date on which the Postal Service Privatization Act comes into effect; provided, however, that the provisions in Article 62 amending the heading of Article 84-5 of the Act on Special Measures Concerning Taxation and adding one paragraph to that Article, the provisions in Article 124 amending Article 1, item (ii) of the Supplementary Provisions of the Act on the Arrangement of Relevant Acts for the Improvement of Securities Markets Through Reform of the Securities Settlement System and Other Systems, renumbering Article 85 of the Supplementary Provisions of that Act as Article 86 of the Supplementary Provisions of that Act, moving Articles 82 through 84 of the Supplementary Provisions of that Act down by one Article each, and adding one Article after Article 81 of the Supplementary Provisions of that Act, and the provisions of Articles 30, 31, and 34, Article 60, paragraph (12), Article 66, paragraph (1), Article 67, and Article 93, paragraph (2) of the Supplementary Provisions come into effect on the date on which the provisions set forth in Article 1, item (i) of the Supplementary Provisions of the Postal Service Privatization Act come into effect.
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## 附 則 平成一八年三月三一日法律第一〇号
suppl-4181-10 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4181-10 · https://japanlaw.org/l/325AC0000000073/suppl-4181-10
### 第一条（施行期日） — Effective Date
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suppl-4181-10/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4181-10/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4181-10/art-1
**第一項** この法律は、平成十八年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4181-10/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4181-10/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4181-10/art-1/par-1
This Act comes into effect on April 1, 2006; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
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**一から三まで** 略
suppl-4181-10/art-1/par-1/item-1-to-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4181-10/art-1/par-1/item-1-to-3 · https://japanlaw.org/l/325AC0000000073/suppl-4181-10/art-1/par-1/item-1-to-3
Omitted
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**四** 次に掲げる規定 平成十八年十月一日
suppl-4181-10/art-1/par-1/item-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4181-10/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/suppl-4181-10/art-1/par-1/item-4
the following provisions: October 1, 2006;
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**イ及びロ** 略
suppl-4181-10/art-1/par-1/item-4/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4181-10/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4181-10/art-1/par-1/item-4/sub-1
Omitted
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**ハ** 第三条中相続税法第六十四条第三項の改正規定（同項を同条第四項とする部分を除く。）及び附則第五十九条第七項の規定
suppl-4181-10/art-1/par-1/item-4/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4181-10/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4181-10/art-1/par-1/item-4/sub-2
The provisions in Article 3 amending Article 64, paragraph (3) of the Inheritance Tax Act (excluding the part that makes that paragraph paragraph (4) of that Article) and the provisions of Article 59, paragraph (7) of the Supplementary Provisions.
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### 第五十九条（相続税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
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suppl-4181-10/art-59 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4181-10/art-59 · https://japanlaw.org/l/325AC0000000073/suppl-4181-10/art-59
**第一項** 第三条の規定による改正後の相続税法（以下この条及び附則第百五十条において「新相続税法」という。）の規定は、この附則に別段の定めがあるものを除き、施行日以後に相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下この項において同じ。）により取得する財産（施行日以後に新相続税法第二十一条の九第五項に規定する特定贈与者の相続の開始があった場合において、新相続税法第二十一条の十六第一項の規定により同項に規定する相続により取得するものとみなされる財産を含む。）に係る相続税について適用し、施行日前に相続又は遺贈により取得した財産（施行日前に第三条の規定による改正前の相続税法（以下この条及び附則第百五十条において「旧相続税法」という。）第二十一条の九第五項に規定する特定贈与者の相続の開始があった場合において、旧相続税法第二十一条の十六第一項の規定により同項に規定する相続により取得したものとみなされる財産を含む。）に係る相続税については、なお従前の例による。
suppl-4181-10/art-59/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4181-10/art-59/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4181-10/art-59/par-1
The provisions of the Inheritance Tax Act as amended by the provisions of Article 3 (referred to as the "New Inheritance Tax Act" in this Article and Article 150 of the Supplementary Provisions) apply, except as otherwise provided in these Supplementary Provisions, to inheritance tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter in this paragraph) on or after the Effective Date (including property that is deemed under the provisions of Article 21-16, paragraph (1) of the New Inheritance Tax Act to be acquired by inheritance prescribed in that paragraph where, on or after the Effective Date, the commencement of the succession of a specified donor prescribed in Article 21-9, paragraph (5) of the New Inheritance Tax Act has occurred), and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before the Effective Date (including property that is deemed under the provisions of Article 21-16, paragraph (1) of the Inheritance Tax Act before amendment by the provisions of Article 3 (referred to as the "Former Inheritance Tax Act" in this Article and Article 150 of the Supplementary Provisions) to have been acquired by inheritance prescribed in that paragraph where, before the Effective Date, the commencement of the succession of a specified donor prescribed in Article 21-9, paragraph (5) of the Former Inheritance Tax Act has occurred).
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**第二項** 新相続税法の規定は、この附則に別段の定めがあるものを除き、平成十九年一月一日以後に贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下この項において同じ。）により取得する財産に係る贈与税について適用し、同日前に贈与により取得した財産に係る贈与税については、なお従前の例による。
suppl-4181-10/art-59/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4181-10/art-59/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4181-10/art-59/par-2
The provisions of the New Inheritance Tax Act apply, except as otherwise provided in these Supplementary Provisions, to gift tax on property acquired by gift (excluding a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter in this paragraph) on or after January 1, 2007, and the provisions then in force continue to govern gift tax on property acquired by gift before that date.
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**第三項** 施行日前に税務署長が旧相続税法第四十九条第一項又は第二項の規定により行った公示については、なお従前の例による。
suppl-4181-10/art-59/par-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4181-10/art-59/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-4181-10/art-59/par-3
The provisions then in force continue to govern a public notice made by the district director before the Effective Date pursuant to the provisions of Article 49, paragraph (1) or (2) of the Former Inheritance Tax Act.
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**第四項** 施行日以後に第一項の規定によりなお従前の例によることとされる場合における旧相続税法第三十九条第二項若しくは第四十三条第五項の規定により延納の許可をする相続税額に係る利子税又は施行日前に第一項の規定によりなお従前の例によることとされる場合における旧相続税法第三十九条第二項若しくは第四十三条第五項の規定により延納の許可をした相続税額に係る利子税で施行日以後に当該相続税額に係る分納税額の納期限が到来するもの（施行日以後最初に当該納期限が到来するものを除く。）については、旧相続税法第五十二条第一項の規定は、なおその効力を有する。この場合において、同項第一号中「の納期限までの期間の月数」とあるのは「の納期限までの期間」と、「金額（当該納期限前に納付があつた場合には、当該算出した金額から、当該納期限前に納付された税額を基礎とし、その納付の日の翌日から当該納期限までの期間の月数に応じ、利子税の割合を乗じて算出した金額（当該税額が二回以上に分割して納付された場合には、当該金額の合計額）を控除した金額）」とあるのは「金額」と、同項第二号中「の月数に応じ、利子税の割合を乗じて算出した金額（当該納期限前に納付があつた場合には、当該算出した金額から、当該納期限前に納付された税額を基礎とし、その納付の日又は前回の分納税額の納期限のいずれか遅い日の翌日からその回の分納税額の納期限までの期間の月数に応じ、利子税の割合を乗じて算出した金額（当該税額が二回以上に分割して納付された場合には、当該金額の合計額）を控除した金額）」とあるのは「に応じ、利子税の割合を乗じて算出した金額」とする。
suppl-4181-10/art-59/par-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4181-10/art-59/par-4 · https://japanlaw.org/l/325AC0000000073/suppl-4181-10/art-59/par-4
With regard to interest tax on an amount of inheritance tax for which permission to defer payment is granted pursuant to the provisions of Article 39, paragraph (2) or Article 43, paragraph (5) of the Former Inheritance Tax Act in the case where, on or after the Effective Date, the provisions then in force continue to govern pursuant to the provisions of paragraph (1), or interest tax on an amount of inheritance tax for which permission to defer payment was granted pursuant to the provisions of Article 39, paragraph (2) or Article 43, paragraph (5) of the Former Inheritance Tax Act in the case where, before the Effective Date, the provisions then in force continue to govern pursuant to the provisions of paragraph (1), for which the due date for payment of the installment payment relating to that amount of inheritance tax falls on or after the Effective Date (excluding that for which that due date first falls on or after the Effective Date), the provisions of Article 52, paragraph (1) of the Former Inheritance Tax Act remain in force. In this case, in item (i) of that paragraph, the phrase "the number of months in the period until the due date for payment" is deemed to be replaced with "the period until the due date for payment" and the phrase "the amount (where payment was made before that due date, the amount obtained by deducting from the amount so calculated the amount calculated by multiplying the amount of tax paid before that due date by the rate of interest tax according to the number of months in the period from the day following the date of its payment until that due date (where that amount of tax was paid in two or more installments, the total of those amounts))" with "the amount", and in item (ii) of that paragraph, the phrase "according to the number of months, the amount calculated by multiplying by the rate of interest tax (where payment was made before that due date, the amount obtained by deducting from the amount so calculated the amount calculated by multiplying the amount of tax paid before that due date by the rate of interest tax according to the number of months in the period from the day following the later of the date of its payment and the due date for payment of the previous installment payment until the due date for payment of the installment payment of that time (where that amount of tax was paid in two or more installments, the total of those amounts))" is deemed to be replaced with "according to the period, the amount calculated by multiplying by the rate of interest tax".
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**第五項** 施行日以後に第二項の規定によりなお従前の例によることとされる場合における旧相続税法第三十九条第三項において準用する同条第二項の規定により延納の許可をする贈与税額に係る利子税又は施行日前に第二項の規定によりなお従前の例によることとされる場合における旧相続税法第三十九条第三項において準用する同条第二項の規定により延納の許可をした贈与税額に係る利子税で施行日以後に当該贈与税額に係る分納税額の納期限が到来するもの（施行日以後最初に当該納期限が到来するものを除く。）については、旧相続税法第五十二条第一項の規定は、なおその効力を有する。この場合において、同項第一号中「の納期限までの期間の月数」とあるのは「の納期限までの期間」と、「金額（当該納期限前に納付があつた場合には、当該算出した金額から、当該納期限前に納付された税額を基礎とし、その納付の日の翌日から当該納期限までの期間の月数に応じ、利子税の割合を乗じて算出した金額（当該税額が二回以上に分割して納付された場合には、当該金額の合計額）を控除した金額）」とあるのは「金額」と、同項第二号中「の月数に応じ、利子税の割合を乗じて算出した金額（当該納期限前に納付があつた場合には、当該算出した金額から、当該納期限前に納付された税額を基礎とし、その納付の日又は前回の分納税額の納期限のいずれか遅い日の翌日からその回の分納税額の納期限までの期間の月数に応じ、利子税の割合を乗じて算出した金額（当該税額が二回以上に分割して納付された場合には、当該金額の合計額）を控除した金額）」とあるのは「に応じ、利子税の割合を乗じて算出した金額」とする。
suppl-4181-10/art-59/par-5 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4181-10/art-59/par-5 · https://japanlaw.org/l/325AC0000000073/suppl-4181-10/art-59/par-5
With regard to interest tax on an amount of gift tax for which permission to defer payment is granted pursuant to the provisions of Article 39, paragraph (2) as applied mutatis mutandis pursuant to Article 39, paragraph (3) of the Former Inheritance Tax Act in the case where, on or after the Effective Date, the provisions then in force continue to govern pursuant to the provisions of paragraph (2), or interest tax on an amount of gift tax for which permission to defer payment was granted pursuant to the provisions of Article 39, paragraph (2) as applied mutatis mutandis pursuant to Article 39, paragraph (3) of the Former Inheritance Tax Act in the case where, before the Effective Date, the provisions then in force continue to govern pursuant to the provisions of paragraph (2), for which the due date for payment of the installment payment relating to that amount of gift tax falls on or after the Effective Date (excluding that for which that due date first falls on or after the Effective Date), the provisions of Article 52, paragraph (1) of the Former Inheritance Tax Act remain in force. In this case, in item (i) of that paragraph, the phrase "the number of months in the period until the due date for payment" is deemed to be replaced with "the period until the due date for payment" and the phrase "the amount (where payment was made before that due date, the amount obtained by deducting from the amount so calculated the amount calculated by multiplying the amount of tax paid before that due date by the rate of interest tax according to the number of months in the period from the day following the date of its payment until that due date (where that amount of tax was paid in two or more installments, the total of those amounts))" with "the amount", and in item (ii) of that paragraph, the phrase "according to the number of months, the amount calculated by multiplying by the rate of interest tax (where payment was made before that due date, the amount obtained by deducting from the amount so calculated the amount calculated by multiplying the amount of tax paid before that due date by the rate of interest tax according to the number of months in the period from the day following the later of the date of its payment and the due date for payment of the previous installment payment until the due date for payment of the installment payment of that time (where that amount of tax was paid in two or more installments, the total of those amounts))" is deemed to be replaced with "according to the period, the amount calculated by multiplying by the rate of interest tax".
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**第六項** 新相続税法第六十四条第一項から第三項までの規定は、法人が施行日以後に行う行為又は計算について適用し、法人が施行日前に行った行為又は計算については、なお従前の例による。
suppl-4181-10/art-59/par-6 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4181-10/art-59/par-6 · https://japanlaw.org/l/325AC0000000073/suppl-4181-10/art-59/par-6
The provisions of Article 64, paragraphs (1) through (3) of the New Inheritance Tax Act apply to acts or calculations performed by a corporation on or after the Effective Date, and the provisions then in force continue to govern acts or calculations performed by a corporation before the Effective Date.
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**第七項** 新相続税法第六十四条第四項の規定は、法人が平成十八年十月一日以後に行う行為又は計算について適用し、法人が同日前に行った行為又は計算については、なお従前の例による。
suppl-4181-10/art-59/par-7 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4181-10/art-59/par-7 · https://japanlaw.org/l/325AC0000000073/suppl-4181-10/art-59/par-7
The provisions of Article 64, paragraph (4) of the New Inheritance Tax Act apply to acts or calculations performed by a corporation on or after October 1, 2006, and the provisions then in force continue to govern acts or calculations performed by a corporation before that date.
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### 第二百十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4181-10/art-211 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4181-10/art-211 · https://japanlaw.org/l/325AC0000000073/suppl-4181-10/art-211
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4181-10/art-211/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4181-10/art-211/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4181-10/art-211/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第二百十二条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4181-10/art-212 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4181-10/art-212 · https://japanlaw.org/l/325AC0000000073/suppl-4181-10/art-212
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4181-10/art-212/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4181-10/art-212/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4181-10/art-212/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一九年三月三〇日法律第六号
suppl-4191-6 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-6 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6
### 第一条（施行期日） — Effective Date
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suppl-4191-6/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-6/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-1
**第一項** この法律は、平成十九年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4191-6/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-6/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-1/par-1
This Act comes into effect on April 1, 2007; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 次に掲げる規定 平成十九年五月一日
suppl-4191-6/art-1/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-6/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-1/par-1/item-1
the following provisions: May 1, 2007
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**イ及びロ** 略
suppl-4191-6/art-1/par-1/item-1/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-6/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-1/par-1/item-1/sub-1
Omitted
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**ハ** 第三条中相続税法第六十四条第四項の改正規定及び附則第四十九条第八項の規定
suppl-4191-6/art-1/par-1/item-1/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-6/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-1/par-1/item-1/sub-2
in Article 3, the provision amending Article 64, paragraph (4) of the Inheritance Tax Act, and the provisions of Article 49, paragraph (8) of the Supplementary Provisions;
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**二** 略
suppl-4191-6/art-1/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-6/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-1/par-1/item-2
Omitted
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**三** 第三条中相続税法第五十九条の改正規定（同条第一項第一号中「保険会社（保険業法第二条第十八項（定義）に規定する少額短期保険業者及び共済事業を行う者を含む。）」を「保険会社等」に改める部分を除く。）及び附則第四十九条第七項の規定 平成十九年十月一日
suppl-4191-6/art-1/par-1/item-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-6/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-1/par-1/item-3
in Article 3, the provision amending Article 59 of the Inheritance Tax Act (excluding the part changing "insurance company (including a small amount and short term insurance business operator prescribed in Article 2, paragraph (18) (Definitions) of the Insurance Business Act and a person who engages in mutual aid business)" to "insurance company, etc." in paragraph (1), item (i) of that Article), and the provisions of Article 49, paragraph (7) of the Supplementary Provisions: October 1, 2007;
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**四から六まで** 略
suppl-4191-6/art-1/par-1/item-4-to-6 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-6/art-1/par-1/item-4-to-6 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-1/par-1/item-4-to-6
Omitted
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**七** 次に掲げる規定 信託法（平成十八年法律第百八号）の施行の日
suppl-4191-6/art-1/par-1/item-7 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-6/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-1/par-1/item-7
the following provisions: the date on which the Trust Act (Act No. 108 of 2006) comes into effect
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**イ及びロ** 略
suppl-4191-6/art-1/par-1/item-7/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-6/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-1/par-1/item-7/sub-1
Omitted
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**ハ** 第三条の規定（相続税法第十条第一項第五号の改正規定、同法第十九条の二の改正規定、同法第四十一条第三項の改正規定（同項第五号中「資産の流動化に関する法律」の下に「（平成十年法律第百五号）」を加える部分を除く。）、同法第五十九条の改正規定及び同法第六十四条第四項の改正規定を除く。）並びに附則第四十九条第一項から第三項まで、第五項及び第九項の規定
suppl-4191-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-1/par-1/item-7/sub-2
the provisions of Article 3 (excluding the provision amending Article 10, paragraph (1), item (v) of the Inheritance Tax Act, the provision amending Article 19-2 of that Act, the provision amending Article 41, paragraph (3) of that Act (excluding the part adding "(Act No. 105 of 1998)" after "Act on the Securitization of Assets" in item (v) of that paragraph), the provision amending Article 59 of that Act, and the provision amending Article 64, paragraph (4) of that Act), and the provisions of Article 49, paragraphs (1) through (3), paragraph (5) and paragraph (9) of the Supplementary Provisions;
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**八** 次に掲げる規定 証券取引法等の一部を改正する法律（平成十八年法律第六十五号）の施行の日
suppl-4191-6/art-1/par-1/item-8 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-6/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-1/par-1/item-8
the following provisions: the date on which the Act Partially Amending the Securities and Exchange Act, etc. (Act No. 65 of 2006) comes into effect
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**イ及びロ** 略
suppl-4191-6/art-1/par-1/item-8/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-6/art-1/par-1/item-8/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-1/par-1/item-8/sub-1
Omitted
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**ハ** 第三条中相続税法第四十一条第三項の改正規定（同項第五号中「資産の流動化に関する法律」の下に「（平成十年法律第百五号）」を加える部分を除く。）
suppl-4191-6/art-1/par-1/item-8/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-6/art-1/par-1/item-8/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-1/par-1/item-8/sub-2
in Article 3, the provision amending Article 41, paragraph (3) of the Inheritance Tax Act (excluding the part adding "(Act No. 105 of 1998)" after "Act on the Securitization of Assets" in item (v) of that paragraph).
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### 第四十九条（相続税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
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suppl-4191-6/art-49 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-6/art-49 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-49
**第一項** 第三条の規定による改正後の相続税法（以下この条において「新相続税法」という。）第一章第三節の規定（新相続税法第九条の三第一項に規定する受益者連続型信託に係る部分を除く。）は、信託法施行日以後に効力が生ずる信託（遺言によってされた信託にあっては信託法施行日以後に遺言がされたものに限り、新法信託を含む。）について適用し、信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託及び公益信託に関する法律附則第四条第一項に規定する移行認可を受けたものを除く。）については、なお従前の例による。
suppl-4191-6/art-49/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-6/art-49/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-49/par-1
The provisions of Chapter I, Section 3 of the Inheritance Tax Act as amended by the provisions of Article 3 (referred to as the "New Inheritance Tax Act" in this Article) (excluding the part pertaining to a successive beneficiary trust prescribed in Article 9-3, paragraph (1) of the New Inheritance Tax Act) apply to trusts that take effect on or after the Trust Act Effective Date (for a trust created by will, limited to one for which the will was made on or after the Trust Act Effective Date; including a new-law trust), and the provisions then in force continue to govern trusts that took effect before the Trust Act Effective Date (for a trust created by will, including one for which the will was made before the Trust Act Effective Date; excluding a new-law trust and a trust that has received the transition authorization prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Act on Public Interest Trusts).
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**第二項** 新相続税法第一章第三節の規定（新相続税法第九条の三第一項に規定する受益者連続型信託に係る部分に限る。）は、信託法施行日以後に信託に関する権利（当該権利に係る利益及び当該信託に係る残余財産を含む。以下この項において同じ。）を取得する場合について適用し、信託法施行日前に信託に関する権利を取得した場合については、なお従前の例による。
suppl-4191-6/art-49/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-6/art-49/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-49/par-2
The provisions of Chapter I, Section 3 of the New Inheritance Tax Act (limited to the part pertaining to a successive beneficiary trust prescribed in Article 9-3, paragraph (1) of the New Inheritance Tax Act) apply to the case where rights relating to a trust (including the benefit pertaining to those rights and the residual assets pertaining to the trust; the same applies hereinafter in this paragraph) are acquired on or after the Trust Act Effective Date, and the provisions then in force continue to govern the case where rights relating to a trust were acquired before the Trust Act Effective Date.
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**第三項** 前項の規定により信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託を除く。）について新相続税法第九条の二及び第九条の三の規定の適用がある場合におけるこれらの規定の適用については、新相続税法第九条の二第一項中「受益者等（受益者としての権利を現に有する者及び特定委託者をいう。以下この節において同じ。）」とあるのは「受益者等（受益者としての権利を現に有する者（その者が存しない場合にあつては、委託者）をいう。以下この条及び次条において同じ。）」と、新相続税法第九条の三第一項中「前条第五項に規定する特定委託者」とあるのは「委託者」とする。
suppl-4191-6/art-49/par-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-6/art-49/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-49/par-3
In the case where Articles 9-2 and 9-3 of the New Inheritance Tax Act apply, pursuant to the provisions of the preceding paragraph, to a trust that took effect before the Trust Act Effective Date (for a trust created by will, including one for which the will was made before the Trust Act Effective Date; excluding a new-law trust), with regard to the application of those provisions, the phrase "beneficiary, etc. of the trust (meaning a person who currently has the rights of a beneficiary and a specified settlor; the same applies hereinafter in this Section)" in Article 9-2, paragraph (1) of the New Inheritance Tax Act is deemed to be replaced with "beneficiary, etc. of the trust (meaning a person who currently has the rights of a beneficiary (or, where there is no such person, the settlor); the same applies hereinafter in this Article and the following Article)", and the phrase "the specified settlor prescribed in paragraph (5) of the preceding Article" in Article 9-3, paragraph (1) of the New Inheritance Tax Act is deemed to be replaced with "the settlor".
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**第四項** 新相続税法第十条第一項（第五号に係る部分に限る。）の規定は、施行日以後に相続若しくは遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下この条において同じ。）又は贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下この項において同じ。）により取得する財産に係る相続税又は贈与税について適用し、施行日前に相続若しくは遺贈又は贈与により取得した財産に係る相続税又は贈与税については、なお従前の例による。
suppl-4191-6/art-49/par-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-6/art-49/par-4 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-49/par-4
The provisions of Article 10, paragraph (1) of the New Inheritance Tax Act (limited to the part pertaining to item (v)) apply to inheritance tax or gift tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter in this Article) or by gift (excluding a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter in this paragraph) on or after the Effective Date, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired by inheritance or bequest or by gift before the Effective Date.
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**第五項** 新相続税法第十条第一項（第九号に係る部分に限る。）の規定は、信託法施行日以後に効力が生ずる信託（遺言によってされた信託にあっては信託法施行日以後に遺言がされたものに限り、新法信託を含む。）について適用し、信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託を除く。）については、なお従前の例による。
suppl-4191-6/art-49/par-5 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-6/art-49/par-5 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-49/par-5
The provisions of Article 10, paragraph (1) of the New Inheritance Tax Act (limited to the part pertaining to item (ix)) apply to trusts that take effect on or after the Trust Act Effective Date (for a trust created by will, limited to one for which the will was made on or after the Trust Act Effective Date; including a new-law trust), and the provisions then in force continue to govern trusts that took effect before the Trust Act Effective Date (for a trust created by will, including one for which the will was made before the Trust Act Effective Date; excluding a new-law trust).
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**第六項** 新相続税法第十九条の二の規定は、施行日以後に相続又は遺贈により取得する財産に係る相続税について適用し、施行日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。
suppl-4191-6/art-49/par-6 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-6/art-49/par-6 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-49/par-6
The provisions of Article 19-2 of the New Inheritance Tax Act apply to inheritance tax on property acquired by inheritance or bequest on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before the Effective Date.
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**第七項** 新相続税法第五十九条第二項の規定は、平成十九年十月一日以後に同項各号に掲げる事由が生ずる場合について適用し、同日前に第三条の規定による改正前の相続税法第五十九条第一項第三号に掲げる信託会社が信託を引き受けたことにより提出すべき同号に定める調書については、なお従前の例による。
suppl-4191-6/art-49/par-7 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-6/art-49/par-7 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-49/par-7
The provisions of Article 59, paragraph (2) of the New Inheritance Tax Act apply to the case where a cause listed in the items of that paragraph arises on or after October 1, 2007, and the provisions then in force continue to govern the report to be submitted, because a trust company listed in Article 59, paragraph (1), item (iii) of the Inheritance Tax Act before the amendment by the provisions of Article 3 undertook a trust before that date, that is prescribed in that item.
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**第八項** 新相続税法第六十四条第四項の規定は、法人が平成十九年五月一日以後に行う行為又は計算について適用し、法人が同日前に行った行為又は計算については、なお従前の例による。
suppl-4191-6/art-49/par-8 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-6/art-49/par-8 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-49/par-8
The provisions of Article 64, paragraph (4) of the New Inheritance Tax Act apply to acts or calculations carried out by a corporation on or after May 1, 2007, and the provisions then in force continue to govern acts or calculations carried out by a corporation before that date.
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**第九項** 新相続税法第六十四条第五項の規定は、信託法施行日以後に効力が生ずる信託（遺言によってされた信託にあっては信託法施行日以後に遺言がされたものに限り、新法信託を含む。）に係る受託者又は新相続税法第九条の二第一項に規定する受益者等について適用する。
suppl-4191-6/art-49/par-9 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-6/art-49/par-9 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-49/par-9
The provisions of Article 64, paragraph (5) of the New Inheritance Tax Act apply to a trustee, or a beneficiary, etc. prescribed in Article 9-2, paragraph (1) of the New Inheritance Tax Act, pertaining to a trust that takes effect on or after the Trust Act Effective Date (for a trust created by will, limited to one for which the will was made on or after the Trust Act Effective Date; including a new-law trust).
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### 第百五十七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4191-6/art-157 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-6/art-157 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-157
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4191-6/art-157/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-6/art-157/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-157/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百五十八条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4191-6/art-158 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-6/art-158 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-158
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4191-6/art-158/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-6/art-158/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-158/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成一九年六月一日法律第七四号
suppl-4191-74 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-74 · https://japanlaw.org/l/325AC0000000073/suppl-4191-74
### 第一条（施行期日） — Effective Date
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suppl-4191-74/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-74/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-74/art-1
**第一項** この法律は、平成二十年十月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4191-74/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-74/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-74/art-1/par-1
This Act comes into effect on October 1, 2008; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 附則第三条から第二十二条まで、第二十五条から第三十条まで、第百一条及び第百二条の規定 公布の日から起算して六月を超えない範囲内において政令で定める日
suppl-4191-74/art-1/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-74/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-74/art-1/par-1/item-1
the provisions of Articles 3 through 22, Articles 25 through 30, Article 101, and Article 102 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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### 第五十四条（相続税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
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suppl-4191-74/art-54 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-74/art-54 · https://japanlaw.org/l/325AC0000000073/suppl-4191-74/art-54
**第一項** 施行日前に転換前の法人が発行した短期商工債についての相続税法の規定の適用については、当該短期商工債を同法第四十一条第三項に規定する短期社債等とみなす。
suppl-4191-74/art-54/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-74/art-54/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-74/art-54/par-1
With regard to the application of the provisions of the Inheritance Tax Act to short-term Shoko Chukin bonds issued by a pre-conversion corporation before the Effective Date, those short-term Shoko Chukin bonds are deemed to be short-term corporate bonds, etc. prescribed in Article 41, paragraph (3) of that Act.
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### 第百条（処分等に関する経過措置） — Transitional Measures Concerning Dispositions and Other Matters
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suppl-4191-74/art-100 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-74/art-100 · https://japanlaw.org/l/325AC0000000073/suppl-4191-74/art-100
**第一項** この法律の施行前に改正前のそれぞれの法律（これに基づく命令を含む。以下この条において同じ。）の規定によってした処分、手続その他の行為であって、改正後のそれぞれの法律の規定に相当の規定があるものは、この附則に別段の定めがあるものを除き、改正後のそれぞれの法律の相当の規定によってしたものとみなす。
suppl-4191-74/art-100/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-74/art-100/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-74/art-100/par-1
Dispositions, procedures and other acts carried out before this Act comes into effect pursuant to the provisions of each Act prior to amendment (including orders based on it; the same applies hereinafter in this Article), for which there are equivalent provisions in each Act as amended, are deemed, unless otherwise provided for in these Supplementary Provisions, to have been carried out pursuant to the equivalent provisions of each Act as amended.
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### 第百一条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
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suppl-4191-74/art-101 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-74/art-101 · https://japanlaw.org/l/325AC0000000073/suppl-4191-74/art-101
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4191-74/art-101/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-74/art-101/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-74/art-101/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect, and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百二条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4191-74/art-102 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-74/art-102 · https://japanlaw.org/l/325AC0000000073/suppl-4191-74/art-102
**第一項** この附則に定めるもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
suppl-4191-74/art-102/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4191-74/art-102/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-74/art-102/par-1
Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成二〇年三月三一日法律第九号
suppl-4201-9 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4201-9 · https://japanlaw.org/l/325AC0000000073/suppl-4201-9
### 第一条（施行期日） — Effective Date
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suppl-4201-9/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4201-9/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4201-9/art-1
**第一項** この法律は、平成二十年四月一日から施行する。ただし、次条の規定は、所得税法等の一部を改正する法律（平成二十年法律第二十三号）の公布の日から施行する。
suppl-4201-9/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4201-9/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4201-9/art-1/par-1
This Act comes into effect on April 1, 2008; provided, however, that the provisions of the following Article come into effect on the date of promulgation of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008).
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## 附 則 平成二〇年四月三〇日法律第二三号
suppl-4201-23 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4201-23 · https://japanlaw.org/l/325AC0000000073/suppl-4201-23
### 第一条（施行期日） — Effective Date
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suppl-4201-23/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4201-23/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4201-23/art-1
**第一項** この法律は、平成二十年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4201-23/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4201-23/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4201-23/art-1/par-1
This Act comes into effect on April 1, 2008; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
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**一から四まで** 略
suppl-4201-23/art-1/par-1/item-1-to-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4201-23/art-1/par-1/item-1-to-4 · https://japanlaw.org/l/325AC0000000073/suppl-4201-23/art-1/par-1/item-1-to-4
Omitted
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**五** 次に掲げる規定 一般社団法人及び一般財団法人に関する法律（平成十八年法律第四十八号）の施行の日（平成二十年十二月一日）
suppl-4201-23/art-1/par-1/item-5 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4201-23/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/suppl-4201-23/art-1/par-1/item-5
the following provisions: the date on which the Act on General Incorporated Associations and General Incorporated Foundations (Act No. 48 of 2006) comes into effect (December 1, 2008)
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**イ及びロ** 略
suppl-4201-23/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4201-23/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4201-23/art-1/par-1/item-5/sub-1
Omitted
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**ハ** 第三条の規定及び附則第二十五条の規定
suppl-4201-23/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4201-23/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4201-23/art-1/par-1/item-5/sub-2
the provisions of Article 3 and the provisions of Article 25 of the Supplementary Provisions.
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### 第二十五条（相続税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
caption: machine translation, not official
suppl-4201-23/art-25 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4201-23/art-25 · https://japanlaw.org/l/325AC0000000073/suppl-4201-23/art-25
**第一項** 第三条の規定による改正後の相続税法の規定は、附則第一条第五号に定める日以後に相続若しくは遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下この条において同じ。）又は贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下この条において同じ。）により取得する財産に係る相続税又は贈与税について適用し、同日前に相続若しくは遺贈又は贈与により取得した財産に係る相続税又は贈与税については、なお従前の例による。
suppl-4201-23/art-25/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4201-23/art-25/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4201-23/art-25/par-1
The provisions of the Inheritance Tax Act as amended by the provisions of Article 3 apply to inheritance tax or gift tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article) or by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article) on or after the day specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired by inheritance or bequest or by gift before that day.
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### 第百十九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4201-23/art-119 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4201-23/art-119 · https://japanlaw.org/l/325AC0000000073/suppl-4201-23/art-119
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4201-23/art-119/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4201-23/art-119/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4201-23/art-119/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百十九条の二（この法律の公布の日が平成二十年四月一日後となる場合における経過措置） — Transitional Measures in the Case Where the Date of Promulgation of This Act Falls After April 1, 2008
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suppl-4201-23/art-119-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4201-23/art-119-2 · https://japanlaw.org/l/325AC0000000073/suppl-4201-23/art-119-2
**第一項** この法律の公布の日が平成二十年四月一日後となる場合におけるこの法律による改正後のそれぞれの法律の規定の適用に関し必要な事項（この附則の規定の読替えを含む。）その他のこの法律の円滑な施行に関し必要な経過措置は、政令で定める。
suppl-4201-23/art-119-2/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4201-23/art-119-2/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4201-23/art-119-2/par-1
Necessary particulars concerning the application of the provisions of each Act as amended by this Act in the case where the date of promulgation of this Act falls after April 1, 2008 (including the deemed replacement of terms in the provisions of these Supplementary Provisions), and other transitional measures necessary for the smooth enforcement of this Act, are specified by Cabinet Order.
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### 第百二十条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4201-23/art-120 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4201-23/art-120 · https://japanlaw.org/l/325AC0000000073/suppl-4201-23/art-120
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4201-23/art-120/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4201-23/art-120/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4201-23/art-120/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成二一年三月三一日法律第一三号
suppl-4211-13 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4211-13 · https://japanlaw.org/l/325AC0000000073/suppl-4211-13
### 第一条（施行期日） — Effective Date
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suppl-4211-13/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4211-13/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4211-13/art-1
**第一項** この法律は、平成二十一年四月一日から施行する。
suppl-4211-13/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4211-13/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4211-13/art-1/par-1
This Act comes into effect on April 1, 2009.
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### 第百一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4211-13/art-101 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4211-13/art-101 · https://japanlaw.org/l/325AC0000000073/suppl-4211-13/art-101
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4211-13/art-101/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4211-13/art-101/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4211-13/art-101/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百二条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4211-13/art-102 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4211-13/art-102 · https://japanlaw.org/l/325AC0000000073/suppl-4211-13/art-102
**第一項** この法律の公布の日が附則第一条本文に規定する日後となる場合におけるこの法律による改正後のそれぞれの法律の規定の適用に関し必要な事項（この附則の規定の読替えを含む。）その他のこの法律の円滑な施行に関し必要な経過措置は、政令で定める。
suppl-4211-13/art-102/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4211-13/art-102/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4211-13/art-102/par-1
Necessary particulars concerning the application of the provisions of each Act as amended by this Act in the case where the date of promulgation of this Act falls after the date prescribed in the main clause of Article 1 of the Supplementary Provisions (including the deemed replacement of terms in the provisions of these Supplementary Provisions), and other transitional measures necessary for the smooth enforcement of this Act, are specified by Cabinet Order.
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### 第百三条
suppl-4211-13/art-103 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4211-13/art-103 · https://japanlaw.org/l/325AC0000000073/suppl-4211-13/art-103
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4211-13/art-103/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4211-13/art-103/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4211-13/art-103/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成二二年三月三一日法律第六号
suppl-4221-6 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6
### 第一条（施行期日） — Effective Date
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suppl-4221-6/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-1
**第一項** この法律は、平成二十二年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4221-6/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-1/par-1
This Act comes into effect on April 1, 2010; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
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**一** 次に掲げる規定 平成二十二年六月一日
suppl-4221-6/art-1/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-1/par-1/item-1
the following provisions: June 1, 2010
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**イ及びロ** 略
suppl-4221-6/art-1/par-1/item-1/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-1/par-1/item-1/sub-1
Omitted
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**ハ** 第三条中相続税法の目次の改正規定、同法第六十八条の改正規定、同法第六十九条の改正規定、同法第七十条の改正規定及び同法第七十二条を削る改正規定
suppl-4221-6/art-1/par-1/item-1/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-1/par-1/item-1/sub-2
the provisions of Article 3 amending the table of contents of the Inheritance Tax Act, the provisions amending Article 68 of that Act, the provisions amending Article 69 of that Act, the provisions amending Article 70 of that Act, and the provisions deleting Article 72 of that Act.
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**二** 略
suppl-4221-6/art-1/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-1/par-1/item-2
Omitted
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**三** 次に掲げる規定 平成二十二年十月一日
suppl-4221-6/art-1/par-1/item-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-1/par-1/item-3
the following provisions: October 1, 2010
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**イ及びロ** 略
suppl-4221-6/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-1/par-1/item-3/sub-1
Omitted
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**ハ** 第三条中相続税法第六十四条第四項の改正規定及び附則第三十三条の規定
suppl-4221-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-1/par-1/item-3/sub-2
the provisions of Article 3 amending Article 64, paragraph (4) of the Inheritance Tax Act, and the provisions of Article 33 of the Supplementary Provisions.
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**四** 略
suppl-4221-6/art-1/par-1/item-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-1/par-1/item-4
Omitted
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**五** 第三条中相続税法第二十四条の改正規定及び附則第三十二条第一項の規定 平成二十三年四月一日
suppl-4221-6/art-1/par-1/item-5 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-1/par-1/item-5
the provisions of Article 3 amending Article 24 of the Inheritance Tax Act, and the provisions of Article 32, paragraph (1) of the Supplementary Provisions: April 1, 2011.
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### 第三十条（相続税法の一部改正に伴う経過措置の原則） — General Principle of Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
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suppl-4221-6/art-30 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-30 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-30
**第一項** 第三条の規定による改正後の相続税法（以下附則第三十三条までにおいて「新相続税法」という。）の規定は、この附則に別段の定めがあるものを除き、施行日以後に相続若しくは遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下同じ。）又は贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下同じ。）により取得する財産に係る相続税又は贈与税について適用し、施行日前に相続若しくは遺贈又は贈与により取得した財産に係る相続税又は贈与税については、なお従前の例による。
suppl-4221-6/art-30/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-30/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-30/par-1
Except as otherwise provided in these Supplementary Provisions, the provisions of the Inheritance Tax Act as amended by the provisions of Article 3 (hereinafter referred to as the "New Inheritance Tax Act" through Article 33 of the Supplementary Provisions) apply to inheritance tax or gift tax on property to be acquired by inheritance or bequest (including a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter) or by gift (excluding a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter) on or after the Effective Date, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired by inheritance or bequest or by gift before the Effective Date.
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### 第三十一条（障害者控除に関する経過措置） — Transitional Measures Concerning Deduction for Persons with Disabilities
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suppl-4221-6/art-31 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-31 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-31
**第一項** 新相続税法第十九条の四第一項の規定に該当する同項に規定する障害者が、その者又はその者の扶養義務者（同条第三項において準用する新相続税法第十九条の三第二項に規定する扶養義務者をいう。以下この条において「扶養義務者」という。）の施行日前に相続又は遺贈により取得した財産に係る相続税について第三条の規定による改正前の相続税法（附則第三十三条において「旧相続税法」という。）、所得税法等の一部を改正する法律（昭和六十三年法律第百九号）第三条の規定による改正前の相続税法、相続税法の一部を改正する法律（昭和五十年法律第十五号）による改正前の相続税法又は相続税法の一部を改正する法律（昭和四十八年法律第六号）による改正前の相続税法（以下この条において「旧法」と総称する。）第十九条の四第一項又は同条第三項において準用する旧法第十九条の三第二項の規定の適用を受けたことがある者である場合には、その者又はその者の扶養義務者が新相続税法第十九条の四第一項又は同条第三項において準用する新相続税法第十九条の三第二項の規定による控除を受けることができる金額は、同条第三項の規定にかかわらず、当該相続税について新相続税法第十九条の四第一項の規定を適用するとしたならば控除を受けることができる金額（二回以上旧法第十九条の四第一項又は同条第三項において準用する旧法第十九条の三第二項の規定による控除を受けた場合には、最初に相続又は遺贈により財産を取得した際に新相続税法第十九条の四第一項の規定を適用するとしたならば控除を受けることができる金額）から既に旧法第十九条の四第一項若しくは同条第三項において準用する旧法第十九条の三第二項又は新相続税法第十九条の四第一項若しくは同条第三項において準用する新相続税法第十九条の三第二項の規定による控除を受けた金額の合計額を控除した残額に達するまでの金額とする。
suppl-4221-6/art-31/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-31/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-31/par-1
In the case where a person with a disability prescribed in Article 19-4, paragraph (1) of the New Inheritance Tax Act who falls under that paragraph is a person who, in respect of inheritance tax on property acquired by inheritance or bequest before the Effective Date by that person or a person under a duty of support for that person (meaning a person under a duty of support prescribed in Article 19-3, paragraph (2) of the New Inheritance Tax Act as applied mutatis mutandis pursuant to Article 19-4, paragraph (3) of the New Inheritance Tax Act; hereinafter referred to as a "person under a duty of support" in this Article), has received the application of the provisions of Article 19-4, paragraph (1) of the Inheritance Tax Act prior to amendment by the provisions of Article 3 (referred to as the "Former Inheritance Tax Act" in Article 33 of the Supplementary Provisions), the Inheritance Tax Act prior to amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 109 of 1988), the Inheritance Tax Act prior to amendment by the Act Partially Amending the Inheritance Tax Act (Act No. 15 of 1975), or the Inheritance Tax Act prior to amendment by the Act Partially Amending the Inheritance Tax Act (Act No. 6 of 1973) (hereinafter collectively referred to as the "Former Act" in this Article), or Article 19-3, paragraph (2) of the Former Act as applied mutatis mutandis pursuant to Article 19-4, paragraph (3) of the Former Act, the amount of deduction that that person or the person under a duty of support for that person may receive under Article 19-4, paragraph (1) of the New Inheritance Tax Act, or Article 19-3, paragraph (2) of the New Inheritance Tax Act as applied mutatis mutandis pursuant to Article 19-4, paragraph (3) of the New Inheritance Tax Act, is, notwithstanding Article 19-3, paragraph (3) of the New Inheritance Tax Act, the amount up to the remainder obtained by deducting the total of the amounts of deduction already received under Article 19-4, paragraph (1) of the Former Act, Article 19-3, paragraph (2) of the Former Act as applied mutatis mutandis pursuant to Article 19-4, paragraph (3) of the Former Act, Article 19-4, paragraph (1) of the New Inheritance Tax Act, or Article 19-3, paragraph (2) of the New Inheritance Tax Act as applied mutatis mutandis pursuant to Article 19-4, paragraph (3) of the New Inheritance Tax Act from the amount of deduction that could be received if Article 19-4, paragraph (1) of the New Inheritance Tax Act were applied to that inheritance tax (or, if the deduction under Article 19-4, paragraph (1) of the Former Act or Article 19-3, paragraph (2) of the Former Act as applied mutatis mutandis pursuant to Article 19-4, paragraph (3) of the Former Act was received two or more times, the amount of deduction that could be received if Article 19-4, paragraph (1) of the New Inheritance Tax Act were applied when the person first acquired property by inheritance or bequest).
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### 第三十二条（定期金に関する権利の評価に関する経過措置） — Transitional Measures Concerning the Valuation of Rights Relating to Periodic Payments
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suppl-4221-6/art-32 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-32 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-32
**第一項** 新相続税法第二十四条の規定は、平成二十三年四月一日以後に相続若しくは遺贈又は贈与により取得する定期金給付契約に関する権利に係る相続税又は贈与税について適用し、同日前に相続若しくは遺贈又は贈与により取得した定期金給付契約に関する権利に係る相続税又は贈与税については、なお従前の例による。
suppl-4221-6/art-32/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-32/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-32/par-1
The provisions of Article 24 of the New Inheritance Tax Act apply to inheritance tax or gift tax on a right relating to a contract for periodic payments acquired by inheritance or bequest or by gift on or after April 1, 2011, and the provisions then in force continue to govern inheritance tax or gift tax on a right relating to a contract for periodic payments acquired by inheritance or bequest or by gift before that date.
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**第二項** 施行日から平成二十三年三月三十一日までの間に締結された定期金給付契約に関する権利（新相続税法第二十四条に規定するものに限る。）を同日までに相続若しくは遺贈又は贈与により取得する場合には、当該権利の価額は、前項の規定にかかわらず、同条に規定する金額による。ただし、次に掲げるものに係る定期金給付契約に関する権利については、この限りでない。
suppl-4221-6/art-32/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-32/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-32/par-2
In the case where a right relating to a contract for periodic payments concluded during the period from the Effective Date to March 31, 2011 (limited to one prescribed in Article 24 of the New Inheritance Tax Act) is acquired by inheritance or bequest or by gift by that date, the value of that right is, notwithstanding the preceding paragraph, the amount prescribed in that Article; provided, however, that this does not apply to a right relating to a contract for periodic payments that relates to any of the following:
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**一** 保険者が被保険者の死亡に関し保険金を支払うことを約する生命保険契約における当該保険金（所得税法第七十六条第四項に規定する個人年金保険契約等に係るものその他の政令で定めるものを除く。）
suppl-4221-6/art-32/par-2/item-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-32/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-32/par-2/item-1
the insurance benefit under a life insurance contract in which the insurer promises to pay the insurance benefit upon the death of the insured (excluding one relating to an individual annuity insurance contract, etc. prescribed in Article 76, paragraph (4) of the Income Tax Act and any other benefit specified by Cabinet Order);
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**二** 確定給付企業年金法（平成十三年法律第五十号）第三条第一項に規定する確定給付企業年金に係る規約に基づいて支給を受ける年金その他の政令で定める年金
suppl-4221-6/art-32/par-2/item-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-32/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-32/par-2/item-2
a pension paid pursuant to the rules relating to a defined-benefit corporate pension prescribed in Article 3, paragraph (1) of the Defined-Benefit Corporate Pension Act (Act No. 50 of 2001), and any other pension specified by Cabinet Order.
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### 第三十三条（同族会社等の行為又は計算の否認等に関する経過措置） — Transitional Measures Concerning the Negation of Actions or Calculations by a Family Company or Similar Corporation
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suppl-4221-6/art-33 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-33 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-33
**第一項** 新相続税法第六十四条第四項の規定は、平成二十二年十月一日以後に同項に規定する合併等（同項に規定する現物分配のうち、残余財産の分配にあっては同日以後の解散によるものに限る。）が行われる場合について適用し、同日前に旧相続税法第六十四条第四項に規定する合併等が行われた場合については、なお従前の例による。
suppl-4221-6/art-33/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-33/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-33/par-1
The provisions of Article 64, paragraph (4) of the New Inheritance Tax Act apply to the case where, on or after October 1, 2010, a merger, etc. prescribed in that paragraph (limited, as for the distribution of residual assets among the distributions in kind prescribed in that paragraph, to one resulting from a dissolution on or after that date) is carried out, and the provisions then in force continue to govern the case where a merger, etc. prescribed in Article 64, paragraph (4) of the Former Inheritance Tax Act was carried out before that date.
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### 第百四十六条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4221-6/art-146 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-146 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-146
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4221-6/art-146/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-146/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-146/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百四十七条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4221-6/art-147 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-147 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-147
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4221-6/art-147/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-147/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-147/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成二二年一一月一九日法律第五一号
suppl-4221-51 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-51 · https://japanlaw.org/l/325AC0000000073/suppl-4221-51
### 第一条（施行期日） — Effective Date
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suppl-4221-51/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-51/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-51/art-1
**第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
suppl-4221-51/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-51/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-51/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
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### 第二条（経過措置） — Transitional Measures
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suppl-4221-51/art-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-51/art-2 · https://japanlaw.org/l/325AC0000000073/suppl-4221-51/art-2
**第一項**
suppl-4221-51/art-2/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-51/art-2/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-51/art-2/par-1
**第六項** この法律の施行前にした行為及び前各項の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4221-51/art-2/par-6 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-51/art-2/par-6 · https://japanlaw.org/l/325AC0000000073/suppl-4221-51/art-2/par-6
The provisions then in force continue to govern the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect in the cases where the provisions remain in force pursuant to the provisions of the preceding paragraphs.
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**第七項** 前各項に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4221-51/art-2/par-7 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-51/art-2/par-7 · https://japanlaw.org/l/325AC0000000073/suppl-4221-51/art-2/par-7
Beyond what is provided for in the preceding paragraphs, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成二三年三月三一日法律第一二号
suppl-4231-12 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-12 · https://japanlaw.org/l/325AC0000000073/suppl-4231-12
### 第一条（施行期日） — Effective Date
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suppl-4231-12/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-12/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4231-12/art-1
**第一項** この法律は、平成二十三年四月一日から施行する。ただし、次条の規定は、経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）の公布の日から施行する。
suppl-4231-12/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-12/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4231-12/art-1/par-1
This Act comes into effect on April 1, 2011; provided, however, that the provisions of the following Article come into effect on the date of promulgation of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011).
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## 附 則 平成二三年六月三〇日法律第八二号
suppl-4231-82 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82
### 第一条（施行期日） — Effective Date
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suppl-4231-82/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-1
**第一項** この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4231-82/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-1/par-1
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 次に掲げる規定 公布の日から起算して二月を経過した日
suppl-4231-82/art-1/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-1/par-1/item-1
the following provisions: the day on which two months have elapsed from the date of promulgation;
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**イ及びロ** 略
suppl-4231-82/art-1/par-1/item-1/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-1/par-1/item-1/sub-1
Omitted
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**ハ** 第三条中相続税法第六十八条に二項を加える改正規定及び同法第七十一条の改正規定
suppl-4231-82/art-1/par-1/item-1/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-1/par-1/item-1/sub-2
the provision in Article 3 adding two paragraphs to Article 68 of the Inheritance Tax Act and the provision amending Article 71 of that Act
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**二** 略
suppl-4231-82/art-1/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-1/par-1/item-2
Omitted
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**三** 次に掲げる規定 平成二十四年一月一日
suppl-4231-82/art-1/par-1/item-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-1/par-1/item-3
the following provisions: January 1, 2012
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**イ及びロ** 略
suppl-4231-82/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-1/par-1/item-3/sub-1
Omitted
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**ハ** 第三条中相続税法第三十二条の改正規定、同法第三十三条の二の改正規定、同法第三十四条に五項を加える改正規定（同条第六項に係る部分に限る。）及び同法第五十九条に二項を加える改正規定（同条第六項に係る部分に限る。）並びに附則第十七条第一項及び第二項並びに第十八条第二項の規定
suppl-4231-82/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-1/par-1/item-3/sub-2
the provision in Article 3 amending Article 32 of the Inheritance Tax Act, the provision amending Article 33-2 of that Act, the provision adding five paragraphs to Article 34 of that Act (limited to the part concerning paragraph (6) of that Article) and the provision adding two paragraphs to Article 59 of that Act (limited to the part concerning paragraph (6) of that Article), and the provisions of Article 17, paragraphs (1) and (2) and Article 18, paragraph (2) of the Supplementary Provisions
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**四及び五** 略
suppl-4231-82/art-1/par-1/item-4-to-5 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-1/par-1/item-4-to-5 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-1/par-1/item-4-to-5
Omitted
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**六** 次に掲げる規定 平成二十六年一月一日
suppl-4231-82/art-1/par-1/item-6 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-1/par-1/item-6
the following provisions: January 1, 2014;
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**イ** 略
suppl-4231-82/art-1/par-1/item-6/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-1/par-1/item-6/sub-1
Omitted
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**ロ** 第三条中相続税法第五十九条第四項の改正規定及び同条に二項を加える改正規定（同条第五項に係る部分に限る。）並びに附則第二十条の規定
suppl-4231-82/art-1/par-1/item-6/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-1/par-1/item-6/sub-2
the provision in Article 3 amending Article 59, paragraph (4) of the Inheritance Tax Act and the provision adding two paragraphs to Article 59 of that Act (limited to the part concerning paragraph (5) of that Article), and the provisions of Article 20 of the Supplementary Provisions
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### 第十七条（相続時精算課税に係る贈与税額の還付に関する経過措置） — Transitional Measures on Refund of the Amount of Gift Tax Relating to Settlement Taxation at Inheritance
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suppl-4231-82/art-17 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-17 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-17
**第一項** 第三条の規定による改正後の相続税法（以下附則第二十条までにおいて「新相続税法」という。）第三十三条の二第七項の規定は、平成二十四年一月一日以後に支払決定又は充当をする同項の規定による還付金に係る還付加算金について適用する。ただし、当該還付加算金の全部又は一部で、同日前の期間に対応するものの計算については、なお従前の例による。
suppl-4231-82/art-17/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-17/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-17/par-1
The provisions of Article 33-2, paragraph (7) of the Inheritance Tax Act as amended by the provisions of Article 3 (hereinafter through Article 20 of the Supplementary Provisions referred to as the "New Inheritance Tax Act") apply to interest on a refund relating to a refund under that paragraph for which a decision on payment or appropriation is made on or after January 1, 2012; provided, however, that the provisions then in force continue to govern the calculation of all or part of that interest on a refund that corresponds to a period before that date.
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**第二項** 平成二十三年十二月三十一日以前に支払決定又は充当をした第三条の規定による改正前の相続税法（以下附則第二十条までにおいて「旧相続税法」という。）第三十三条の二第六項の規定による還付金に係る還付加算金については、なお従前の例による。
suppl-4231-82/art-17/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-17/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-17/par-2
The provisions then in force continue to govern interest on a refund relating to a refund under Article 33-2, paragraph (6) of the Inheritance Tax Act before amendment by the provisions of Article 3 (hereinafter through Article 20 of the Supplementary Provisions referred to as the "Former Inheritance Tax Act") for which a decision on payment or appropriation was made on or before December 31, 2011.
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**第三項** 施行日から平成二十三年十二月三十一日までの間における旧相続税法第三十三条の二の規定の適用については、同条第四項中「決定が」とあるのは、「決定（国税通則法第二十五条（決定）の規定による決定をいう。以下この項及び第六項において同じ。）が」とする。
suppl-4231-82/art-17/par-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-17/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-17/par-3
With regard to the application of Article 33-2 of the Former Inheritance Tax Act during the period from the Effective Date through December 31, 2011, the term "determination" in paragraph (4) of that Article is deemed to be replaced with "determination (meaning a determination under Article 25 (Determination) of the Act on General Rules for National Taxes; the same applies hereinafter in this paragraph and paragraph (6))".
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### 第十八条（相続税の連帯納付義務等に関する経過措置） — Transitional Measures Concerning Joint and Several Liability for Payment of Inheritance Tax, etc.
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suppl-4231-82/art-18 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-18 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-18
**第一項** 新相続税法第三十四条第五項の規定は、施行日以後に納期限（分納税額の納期限を除く。）が到来する相続税について適用する。
suppl-4231-82/art-18/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-18/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-18/par-1
The provisions of Article 34, paragraph (5) of the New Inheritance Tax Act apply to inheritance tax for which the due date for payment (excluding the due date for payment of an installment payment) arrives on or after the Effective Date.
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**第二項** 新相続税法第三十四条第六項の規定は、平成二十四年一月一日以後に納期限（延納若しくは物納の許可の申請の却下若しくは取下げ又は延納若しくは物納の許可の取消しがあった場合には、その却下若しくは取消しに係る書面が発せられた日又は取下げがあった日）が到来する相続税について適用する。
suppl-4231-82/art-18/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-18/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-18/par-2
The provisions of Article 34, paragraph (6) of the New Inheritance Tax Act apply to inheritance tax for which the due date for payment (in the case where an application for permission to defer payment or for permission for payment in kind has been rejected or withdrawn, or permission to defer payment or permission for payment in kind has been revoked, the day on which the document relating to the rejection or revocation was issued, or the day of the withdrawal) arrives on or after January 1, 2012.
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**第三項** 新相続税法第三十四条第七項の規定は、施行日以後に発せられる同項の規定による通知（施行日前に旧相続税法第三十四条第一項の規定により納税義務者の相続税について連帯納付の責めに任ずる者（当該納税義務者を除く。）に対し国税通則法（昭和三十七年法律第六十六号）第三十七条の規定による督促状が発せられた場合を除く。）について適用する。
suppl-4231-82/art-18/par-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-18/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-18/par-3
The provisions of Article 34, paragraph (7) of the New Inheritance Tax Act apply to a notice under that paragraph issued on or after the Effective Date (excluding the case where, before the Effective Date, a written demand under Article 37 of the Act on General Rules for National Taxes (Act No. 66 of 1962) has been issued to a person who is to be jointly and severally liable for payment of the inheritance tax of a person liable for tax pursuant to the provisions of Article 34, paragraph (1) of the Former Inheritance Tax Act (excluding that person liable for tax)).
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**第四項** 前項の場合において、施行日から平成二十三年十二月三十一日までの間における新相続税法第三十四条第七項の規定の適用については、同項中「前項の規定による通知をした場合において第一項」とあるのは「第一項」と、「連帯納付義務者から」とあるのは「同項の規定により納税義務者の相続税について連帯納付の責めに任ずる者（当該納税義務者を除く。以下この条及び第五十一条の二において「連帯納付義務者」という。）から」とする。
suppl-4231-82/art-18/par-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-18/par-4 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-18/par-4
In the case referred to in the preceding paragraph, with regard to the application of Article 34, paragraph (7) of the New Inheritance Tax Act during the period from the Effective Date through December 31, 2011, "has given the notice under the provisions of the preceding paragraph and intends" in that paragraph is deemed to be replaced with "intends", and "from a person jointly liable for payment" is deemed to be replaced with "from a person who is to be jointly and severally liable for payment of the inheritance tax of a person liable for tax pursuant to the provisions of Article 34, paragraph (1) (excluding that person liable for tax; hereinafter in this Article and Article 51-2 referred to as a "person jointly liable for payment")".
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**第五項** 新相続税法第三十四条第八項の規定は、施行日以後にする国税通則法第三十七条の規定による督促について適用する。
suppl-4231-82/art-18/par-5 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-18/par-5 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-18/par-5
The provisions of Article 34, paragraph (8) of the New Inheritance Tax Act apply to a demand under Article 37 of the Act on General Rules for National Taxes made on or after the Effective Date.
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### 第十九条（相続税の延滞税の特則に関する経過措置） — Transitional Measures Concerning the Special Provisions on Delinquent Tax for Inheritance Tax
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suppl-4231-82/art-19 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-19 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-19
**第一項** 新相続税法第五十一条の二の規定は、平成二十三年四月一日以後の期間に対応する延滞税について適用し、同日前の期間に対応する延滞税については、なお従前の例による。
suppl-4231-82/art-19/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-19/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-19/par-1
The provisions of Article 51-2 of the New Inheritance Tax Act apply to delinquent tax corresponding to a period on or after April 1, 2011, and the provisions then in force continue to govern delinquent tax corresponding to a period before that date.
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**第二項** 旧相続税法第三十四条第一項の規定により納税義務者の相続税について連帯納付の責めに任ずる者（当該納税義務者を除く。以下この条において「連帯納付義務者」という。）が平成二十三年四月一日から施行日の前日までの間に当該納税義務者に係る相続税及び当該相続税に係る延滞税を納付した場合において、前項の規定により当該延滞税について新相続税法第五十一条の二の規定を遡及して適用するときは、当該納税義務者は当該連帯納付義務者が納付した当該延滞税（同月一日から当該連帯納付義務者が当該相続税を納付した日までの期間に対応する部分に限り、同条第一項第一号の規定により利子税に代えられた部分を除く。）を納付することを要しない。
suppl-4231-82/art-19/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-19/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-19/par-2
In the case where a person who is to be jointly and severally liable for payment of the inheritance tax of a person liable for tax pursuant to the provisions of Article 34, paragraph (1) of the Former Inheritance Tax Act (excluding that person liable for tax; hereinafter in this Article referred to as a "person jointly liable for payment") has paid, during the period from April 1, 2011 through the day preceding the Effective Date, the inheritance tax relating to that person liable for tax and the delinquent tax relating to that inheritance tax, if the provisions of Article 51-2 of the New Inheritance Tax Act are applied retroactively to that delinquent tax pursuant to the provisions of the preceding paragraph, that person liable for tax is not required to pay the delinquent tax paid by that person jointly liable for payment (limited to the portion corresponding to the period from April 1, 2011 to the day on which that person jointly liable for payment paid that inheritance tax, and excluding the portion replaced by interest tax pursuant to the provisions of paragraph (1), item (i) of that Article).
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### 第二十条（調書の提出に関する経過措置） — Transitional Measures on the Submission of Statements
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suppl-4231-82/art-20 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-20 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-20
**第一項** 新相続税法第五十九条第四項及び第六項（同条第四項に係る部分に限る。）の規定は、平成二十六年一月一日以後に提出すべき同条第四項に規定する調書について適用する。
suppl-4231-82/art-20/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-20/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-20/par-1
The provisions of Article 59, paragraphs (4) and (6) (limited to the part concerning paragraph (4) of that Article) of the New Inheritance Tax Act apply to statements prescribed in paragraph (4) of that Article to be submitted on or after January 1, 2014.
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**第二項** 新相続税法第五十九条第五項及び第六項（同条第五項に係る部分に限る。）の規定は、平成二十六年一月一日以後に提出する同条第四項に規定する光ディスク等について適用し、同日前に提出した旧相続税法第五十九条第四項に規定する光ディスク等については、なお従前の例による。
suppl-4231-82/art-20/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-20/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-20/par-2
The provisions of Article 59, paragraphs (5) and (6) of the New Inheritance Tax Act (limited to the part relating to paragraph (5) of that Article) apply to an optical disc or similar medium prescribed in paragraph (4) of that Article that is submitted on or after January 1, 2014, and the provisions then in force continue to govern an optical disc or similar medium prescribed in Article 59, paragraph (4) of the Former Inheritance Tax Act that was submitted before that date.
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**第三項** 平成二十五年十二月三十一日以前において旧相続税法第五十九条第四項の規定に基づき受けた同項に規定する所轄税務署長の承認については、新相続税法第五十九条第五項の規定に基づき受けた同項に規定する所轄税務署長の承認とみなして、同項の規定を適用する。
suppl-4231-82/art-20/par-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-20/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-20/par-3
With regard to the approval of the competent district director that was received on or before December 31, 2013 under Article 59, paragraph (4) of the Former Inheritance Tax Act and is prescribed in that paragraph, that approval is deemed to be the approval of the competent district director prescribed in that paragraph that was received under Article 59, paragraph (5) of the New Inheritance Tax Act, and the provisions of that paragraph apply.
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### 第九十二条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4231-82/art-92 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-92 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-92
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4231-82/art-92/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-92/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-92/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第九十三条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4231-82/art-93 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-93 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-93
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4231-82/art-93/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-93/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-93/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成二三年一二月二日法律第一一四号
suppl-4231-114 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-114 · https://japanlaw.org/l/325AC0000000073/suppl-4231-114
### 第一条（施行期日） — Effective Date
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suppl-4231-114/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-114/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4231-114/art-1
**第一項** この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4231-114/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-114/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4231-114/art-1/par-1
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一から四まで** 略
suppl-4231-114/art-1/par-1/item-1-to-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-114/art-1/par-1/item-1-to-4 · https://japanlaw.org/l/325AC0000000073/suppl-4231-114/art-1/par-1/item-1-to-4
Omitted
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**五** 次に掲げる規定 平成二十五年一月一日
suppl-4231-114/art-1/par-1/item-5 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-114/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/suppl-4231-114/art-1/par-1/item-5
the following provisions: January 1, 2013;
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**イ及びロ** 略
suppl-4231-114/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-114/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4231-114/art-1/par-1/item-5/sub-1
Omitted
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**ハ** 第三条中相続税法第五十九条第六項の改正規定、同法第六十条の改正規定、同法第六十条の二を削る改正規定及び同法第七十条の改正規定並びに附則第三十条の規定
suppl-4231-114/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-114/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4231-114/art-1/par-1/item-5/sub-2
the provisions of Article 3 amending Article 59, paragraph (6) of the Inheritance Tax Act, the provisions amending Article 60 of that Act, the provisions deleting Article 60-2 of that Act and the provisions amending Article 70 of that Act, and the provisions of Article 30 of the Supplementary Provisions.
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### 第二十七条（配偶者に対する相続税額の軽減等に関する経過措置） — Transitional Measures Concerning Reduction of the Amount of Inheritance Tax for a Spouse, etc.
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suppl-4231-114/art-27 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-114/art-27 · https://japanlaw.org/l/325AC0000000073/suppl-4231-114/art-27
**第一項** 第三条の規定による改正後の相続税法第十九条の二、第二十一条の六、第三十二条及び第三十六条の規定は、施行日以後に同法第二十七条又は第二十八条の規定による申告書の提出期限が到来する相続税又は贈与税について適用し、施行日前に第三条の規定による改正前の相続税法（附則第三十条及び第三十九条において「旧相続税法」という。）第二十七条又は第二十八条の規定による申告書の提出期限が到来した相続税又は贈与税については、なお従前の例による。
suppl-4231-114/art-27/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-114/art-27/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4231-114/art-27/par-1
The provisions of Articles 19-2, 21-6, 32 and 36 of the Inheritance Tax Act as amended by the provisions of Article 3 apply to inheritance tax or gift tax for which the deadline for filing a return under the provisions of Article 27 or Article 28 of that Act arrives on or after the Effective Date, and the provisions then in force continue to govern inheritance tax or gift tax for which the deadline for filing a return under the provisions of Article 27 or Article 28 of the Inheritance Tax Act before amendment by the provisions of Article 3 (referred to as the "Former Inheritance Tax Act" in Articles 30 and 39 of the Supplementary Provisions) arrived before the Effective Date.
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### 第三十条（相続税又は贈与税に関する調査等の当該職員の質問検査等に関する経過措置） — Transitional Measures Concerning Questions, Inspections, etc. by the Relevant Officials in Investigations, etc. Relating to Inheritance Tax or Gift Tax
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suppl-4231-114/art-30 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-114/art-30 · https://japanlaw.org/l/325AC0000000073/suppl-4231-114/art-30
**第一項** 平成二十四年十二月三十一日以前に旧相続税法第六十条第一項又は第二項の規定により同条第一項各号に掲げる者又は同条第二項の公証人に対して行った質問、検査又は閲覧の要求（同日後引き続き行われる調査又は徴収（同日以前に同条第一項第一号又は第二号に掲げる者に対して当該調査又は徴収に係る同項の規定による質問又は検査を行っていたものに限る。）に係るものを含む。）については、なお従前の例による。
suppl-4231-114/art-30/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-114/art-30/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4231-114/art-30/par-1
The provisions then in force continue to govern questions, inspections or requests to view that were made on or before December 31, 2012 pursuant to Article 60, paragraph (1) or (2) of the Former Inheritance Tax Act to the persons listed in the items of paragraph (1) of that Article or to the notary public prescribed in paragraph (2) of that Article (including those relating to an investigation or collection that continues to be conducted after that date (limited to an investigation or collection for which, on or before that date, questions or inspections under paragraph (1) of that Article relating to that investigation or collection had been made of a person listed in item (i) or (ii) of that paragraph)).
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### 第百四条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4231-114/art-104 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-114/art-104 · https://japanlaw.org/l/325AC0000000073/suppl-4231-114/art-104
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4231-114/art-104/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-114/art-104/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4231-114/art-104/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百四条の二（この法律の公布の日が平成二十三年四月一日後となる場合における経過措置） — Transitional Measures in the Case Where the Date of Promulgation of This Act Falls After April 1, 2011
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suppl-4231-114/art-104-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-114/art-104-2 · https://japanlaw.org/l/325AC0000000073/suppl-4231-114/art-104-2
**第一項** この法律の公布の日が平成二十三年四月一日後となる場合におけるこの法律による改正後のそれぞれの法律の規定の適用に関し必要な事項（この附則の規定の読替えを含む。）その他のこの法律の円滑な施行に関し必要な経過措置は、政令で定める。
suppl-4231-114/art-104-2/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-114/art-104-2/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4231-114/art-104-2/par-1
Matters necessary with regard to the application of the provisions of each Act as amended by this Act in the case where the date of promulgation of this Act falls after April 1, 2011 (including the replacement of terms in the provisions of these Supplementary Provisions) and other transitional measures necessary for the smooth enforcement of this Act are specified by Cabinet Order.
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### 第百五条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4231-114/art-105 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-114/art-105 · https://japanlaw.org/l/325AC0000000073/suppl-4231-114/art-105
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4231-114/art-105/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-114/art-105/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4231-114/art-105/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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### 第百六条（納税環境の整備に向けた検討） — Review Toward Improving the Tax Payment Environment
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suppl-4231-114/art-106 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-114/art-106 · https://japanlaw.org/l/325AC0000000073/suppl-4231-114/art-106
**第一項** 政府は、国税に関する納税者の利益の保護に資するとともに、税務行政の適正かつ円滑な運営を確保する観点から、納税環境の整備に向け、引き続き検討を行うものとする。
suppl-4231-114/art-106/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-114/art-106/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4231-114/art-106/par-1
The government is to continue to conduct a review toward improving the tax payment environment, from the perspective of contributing to the protection of the interests of taxpayers with respect to national taxes and of ensuring the proper and smooth operation of tax administration.
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## 附 則 平成二四年三月三一日法律第一六号
suppl-4241-16 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4241-16 · https://japanlaw.org/l/325AC0000000073/suppl-4241-16
### 第一条（施行期日） — Effective Date
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suppl-4241-16/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4241-16/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4241-16/art-1
**第一項** この法律は、平成二十四年四月一日から施行する。
suppl-4241-16/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4241-16/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4241-16/art-1/par-1
This Act comes into effect on April 1, 2012.
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### 第五十七条（相続税の連帯納付義務等に関する経過措置） — Transitional Measures Concerning Joint and Several Liability for Payment of Inheritance Tax, etc.
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suppl-4241-16/art-57 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4241-16/art-57 · https://japanlaw.org/l/325AC0000000073/suppl-4241-16/art-57
**第一項** 第四条の規定による改正後の相続税法（以下この条及び次条において「新相続税法」という。）第三十四条の規定は、施行日以後に同条第一項に規定する申告書の提出期限（延納若しくは物納の許可の申請の却下若しくは取下げ又は延納若しくは物納の許可の取消しがあった場合には、その却下に係る書面が発せられた日若しくは取下げがあった日又は取消しに係る書面が発せられた日）又は分納税額の納期限（次項において「申告期限等」と総称する。）が到来する相続税について適用する。
suppl-4241-16/art-57/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4241-16/art-57/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4241-16/art-57/par-1
The provisions of Article 34 of the Inheritance Tax Act as amended by the provisions of Article 4 (referred to as the "New Inheritance Tax Act" in this Article and the following Article) apply to inheritance tax for which the deadline for filing a return prescribed in paragraph (1) of that Article (where there has been a dismissal or withdrawal of an application to defer payment or an application for payment in kind, or a revocation of permission to defer payment or permission for payment in kind, the day on which the document relating to the dismissal was issued, the day on which the withdrawal was made, or the day on which the document relating to the revocation was issued) or the due date for payment of an installment payment (collectively referred to as the "return due date, etc." in the following paragraph) arrives on or after the Effective Date.
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**第二項** 新相続税法第三十四条第一項の規定は、施行日前に申告期限等が到来した相続税で施行日において未納となっているものについて準用する。この場合において、同項第一号中「規定による通知」とあるのは、「規定による通知（平成二十三年六月三十日前にあつては、同法第三十七条（督促）の規定による督促に係る督促状）」と読み替えるものとする。
suppl-4241-16/art-57/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4241-16/art-57/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4241-16/art-57/par-2
The provisions of Article 34, paragraph (1) of the New Inheritance Tax Act apply mutatis mutandis to inheritance tax for which the return due date, etc. arrived before the Effective Date and that remains unpaid as of the Effective Date. In this case, the phrase "the notice under the provisions of paragraph (6)" in item (i) of that paragraph is deemed to be replaced with "the notice under the provisions of paragraph (6) (before June 30, 2011, the written demand relating to the demand under the provisions of Article 37 (Demand) of the Act on General Rules for National Taxes)".
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### 第五十八条（延納又は物納の手続に関する経過措置） — Transitional Measures Concerning Procedures for Deferment of Payment or Payment in Kind
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suppl-4241-16/art-58 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4241-16/art-58 · https://japanlaw.org/l/325AC0000000073/suppl-4241-16/art-58
**第一項** 新相続税法第三十九条、第四十二条、第五十一条、第五十二条及び第五十三条の規定は、施行日以後に相続若しくは遺贈又は贈与により取得をする財産に係る相続税又は贈与税について適用し、施行日前に相続若しくは遺贈又は贈与により取得をした財産に係る相続税又は贈与税については、なお従前の例による。
suppl-4241-16/art-58/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4241-16/art-58/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4241-16/art-58/par-1
The provisions of Articles 39, 42, 51, 52 and 53 of the New Inheritance Tax Act apply to inheritance tax or gift tax on property to be acquired by inheritance or bequest, or by gift, on or after the Effective Date, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired by inheritance or bequest, or by gift, before the Effective Date.
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### 第七十九条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
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suppl-4241-16/art-79 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4241-16/art-79 · https://japanlaw.org/l/325AC0000000073/suppl-4241-16/art-79
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4241-16/art-79/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4241-16/art-79/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4241-16/art-79/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第八十条（政令への委任） — Delegation to Cabinet Order
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suppl-4241-16/art-80 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4241-16/art-80 · https://japanlaw.org/l/325AC0000000073/suppl-4241-16/art-80
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4241-16/art-80/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4241-16/art-80/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4241-16/art-80/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成二四年三月三一日法律第二三号
suppl-4241-23 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4241-23 · https://japanlaw.org/l/325AC0000000073/suppl-4241-23
### 第一条（施行期日） — Effective Date
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suppl-4241-23/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4241-23/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4241-23/art-1
**第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4241-23/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4241-23/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4241-23/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding one year from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
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**一** 略
suppl-4241-23/art-1/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4241-23/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/suppl-4241-23/art-1/par-1/item-1
Omitted
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**二** 第一条中保険業法第百六条の改正規定、同法第百七条の改正規定、同法第百二十七条第一項の改正規定、同法第百三十五条第三項の改正規定、同法第百三十八条の改正規定、同法第百七十三条の四第二項第二号ロの改正規定、同法第百七十三条の五の改正規定、同法第二百十条第一項の改正規定、同法第二百七十条の四第九項の改正規定（「（第百四十条」を「（次条第一項、第百四十条」に改める部分及び「第百三十九条第二項」を「第百三十八条第一項中「移転先会社」とあるのは「加入機構」と、「第百三十五条第一項」とあるのは「第二百七十条の四第八項」と、第百三十九条第二項」に改める部分に限る。）、同法第二百七十一条の二十一第一項の改正規定、同法第二百七十一条の二十二第一項の改正規定、同法第三百十一条の三第一項第二号の改正規定、同法第三百三十三条第一項第三十三号及び第四十六号の改正規定並びに同法附則第一条の二第二項の改正規定、第二条中保険業法等の一部を改正する法律附則第二条第一項、第四項、第五項、第七項第一号、第十項及び第十一項の改正規定、同条第十二項の改正規定（「第百三十八条」を「第百三十七条第五項及び第百三十八条」に改める部分を除く。）、同法附則第四条の見出し及び同条第一項の改正規定、同条第二項の改正規定（同項の表第百条の二の項を次のように改める部分を除く。）、同条第三項、第五項及び第六項の改正規定、同条第十一項の改正規定（「新保険業法第二編第七章第一節」を「保険業法第二編第七章第一節」に改める部分及び「新保険業法の規定」を「同法の規定」に改める部分に限る。）、同項の表第百三十七条第五項の項の次に次のように加える改正規定、同表第三百三十三条第一項第十三号、第四十五号及び第四十六号の項の改正規定、同条第十二項から第十五項まで、第十七項から第十九項まで及び第二十一項の改正規定、同法附則第四条の二の表第三百条第一項第八号の項の改正規定、同法附則第十五条の改正規定、同法附則第三十三条の二第一項の改正規定、同法附則第三十三条の三の改正規定、同法附則第三十四条の二並びに第三十六条第一項及び第二項の改正規定、第三条の規定並びに次条第一項及び第三項、附則第三条第一項及び第二項、第四条、第五条、第八条（金融機関等の更生手続の特例等に関する法律（平成八年法律第九十五号）第三百二条の改正規定に限る。）並びに第九条から第十三条までの規定 公布の日から起算して六月を超えない範囲内において政令で定める日
suppl-4241-23/art-1/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4241-23/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/suppl-4241-23/art-1/par-1/item-2
the provisions amending Article 106 of the Insurance Business Act in Article 1, the provisions amending Article 107 of that Act, the provisions amending Article 127, paragraph (1) of that Act, the provisions amending Article 135, paragraph (3) of that Act, the provisions amending Article 138 of that Act, the provisions amending Article 173-4, paragraph (2), item (ii), (b) of that Act, the provisions amending Article 173-5 of that Act, the provisions amending Article 210, paragraph (1) of that Act, the provisions amending Article 270-4, paragraph (9) of that Act (limited to the part amending "(Article 140" to "(paragraph (1) of the following Article, Article 140" and the part amending "Article 139, paragraph (2)" to "in Article 138, paragraph (1), the phrase "transferee company" is deemed to be replaced with "participating organization", the phrase "Article 135, paragraph (1)" with "Article 270-4, paragraph (8)", and Article 139, paragraph (2)"), the provisions amending Article 271-21, paragraph (1) of that Act, the provisions amending Article 271-22, paragraph (1) of that Act, the provisions amending Article 311-3, paragraph (1), item (ii) of that Act, the provisions amending Article 333, paragraph (1), items (xxxiii) and (xlvi) of that Act, and the provisions amending Article 1-2, paragraph (2) of the Supplementary Provisions of that Act, the provisions amending Article 2, paragraphs (1), (4) and (5), paragraph (7), item (i), and paragraphs (10) and (11) of the Supplementary Provisions of the Act Partially Amending the Insurance Business Act, etc. in Article 2, the provisions amending paragraph (12) of that Article (excluding the part amending "Article 138" to "Article 137, paragraph (5) and Article 138"), the provisions amending the heading of Article 4 of the Supplementary Provisions of that Act and paragraph (1) of that Article, the provisions amending paragraph (2) of that Article (excluding the part amending the row for Article 100-2 in the table of that paragraph as follows), the provisions amending paragraphs (3), (5) and (6) of that Article, the provisions amending paragraph (11) of that Article (limited to the part amending "Part II, Chapter VII, Section 1 of the New Insurance Business Act" to "Part II, Chapter VII, Section 1 of the Insurance Business Act" and the part amending "the provisions of the New Insurance Business Act" to "the provisions of that Act"), the provisions adding the following after the row for Article 137, paragraph (5) in the table of that paragraph, the provisions amending the row for Article 333, paragraph (1), items (xiii), (xlv) and (xlvi) in that table, the provisions amending paragraphs (12) through (15), paragraphs (17) through (19) and paragraph (21) of that Article, the provisions amending the row for Article 300, paragraph (1), item (viii) in the table of Article 4-2 of the Supplementary Provisions of that Act, the provisions amending Article 15 of the Supplementary Provisions of that Act, the provisions amending Article 33-2, paragraph (1) of the Supplementary Provisions of that Act, the provisions amending Article 33-3 of the Supplementary Provisions of that Act, and the provisions amending Article 34-2 and Article 36, paragraphs (1) and (2) of the Supplementary Provisions of that Act, the provisions of Article 3, the provisions of paragraphs (1) and (3) of the following Article, and the provisions of Article 3, paragraphs (1) and (2), Article 4, Article 5, Article 8 (limited to the provisions amending Article 302 of the Act on Special Measures for the Reorganization Proceedings of Financial Institutions (Act No. 95 of 1996)) and Articles 9 through 13 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation;
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### 第十二条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
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suppl-4241-23/art-12 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4241-23/art-12 · https://japanlaw.org/l/325AC0000000073/suppl-4241-23/art-12
**第一項** この法律（附則第一条第二号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4241-23/art-12/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4241-23/art-12/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4241-23/art-12/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provision set forth in Article 1, item (ii) of the Supplementary Provisions, that provision; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第十三条（政令への委任） — Delegation to Cabinet Order
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suppl-4241-23/art-13 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4241-23/art-13 · https://japanlaw.org/l/325AC0000000073/suppl-4241-23/art-13
**第一項** この附則に規定するもののほか、この法律（附則第一条第二号及び第三号に掲げる規定にあっては、当該規定）の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
suppl-4241-23/art-13/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4241-23/art-13/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4241-23/art-13/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act (or, for the provisions set forth in Article 1, items (ii) and (iii) of the Supplementary Provisions, those provisions) (including transitional measures concerning penal provisions) are specified by Cabinet Order.
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## 附 則 平成二五年三月三〇日法律第五号
suppl-4251-5 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5
### 第一条（施行期日） — Effective Date
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suppl-4251-5/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-1
**第一項** この法律は、平成二十五年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4251-5/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-1/par-1
This Act comes into effect on April 1, 2013; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一から四まで** 略
suppl-4251-5/art-1/par-1/item-1-to-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-1/par-1/item-1-to-4 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-1/par-1/item-1-to-4
Omitted
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**五** 次に掲げる規定 平成二十七年一月一日
suppl-4251-5/art-1/par-1/item-5 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-1/par-1/item-5
the following provisions: January 1, 2015;
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**イ** 略
suppl-4251-5/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-1/par-1/item-5/sub-1
Omitted
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**ロ** 第三条の規定（同条中相続税法第一条の三第二号の改正規定、同法第一条の四第二号の改正規定及び同法第二十一条の四（見出しを含む。）の改正規定を除く。）並びに附則第十条、第十二条及び第十三条の規定
suppl-4251-5/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-1/par-1/item-5/sub-2
the provisions of Article 3 (excluding the provisions amending Article 1-3, item (ii) of the Inheritance Tax Act in that Article, the provisions amending Article 1-4, item (ii) of that Act, and the provisions amending Article 21-4 (including its heading) of that Act) and the provisions of Articles 10, 12 and 13 of the Supplementary Provisions;
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### 第十条（相続税法の一部改正に伴う経過措置の原則） — General Principle of Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
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suppl-4251-5/art-10 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-10 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-10
**第一項** 第三条の規定による改正後の相続税法（以下附則第十四条までにおいて「新相続税法」という。）の相続税に関する規定は、この附則に別段の定めがあるものを除き、平成二十七年一月一日以後に相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下同じ。）により取得する財産に係る相続税について適用し、同日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。
suppl-4251-5/art-10/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-10/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-10/par-1
The provisions concerning inheritance tax in the Inheritance Tax Act as amended by the provisions of Article 3 (referred to as the "New Inheritance Tax Act" through Article 14 of the Supplementary Provisions) apply, except as otherwise provided in these Supplementary Provisions, to inheritance tax on property to be acquired by inheritance or bequest (including a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter) on or after January 1, 2015, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that date.
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**第二項** 新相続税法の贈与税に関する規定は、この附則に別段の定めがあるものを除き、平成二十七年一月一日以後に贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下同じ。）により取得する財産に係る贈与税について適用し、同日前に贈与により取得した財産に係る贈与税については、なお従前の例による。
suppl-4251-5/art-10/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-10/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-10/par-2
The provisions concerning gift tax in the New Inheritance Tax Act apply, except as otherwise provided in these Supplementary Provisions, to gift tax on property to be acquired by gift (excluding a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter) on or after January 1, 2015, and the provisions then in force continue to govern gift tax on property acquired by gift before that date.
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### 第十一条（相続税及び贈与税の納税義務者に関する経過措置） — Transitional Measures Concerning Persons Liable for Inheritance Tax and Gift Tax
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suppl-4251-5/art-11 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-11 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-11
**第一項** 新相続税法第一条の三第二号及び第一条の四第二号の規定は、施行日以後に相続若しくは遺贈又は贈与により取得する財産に係る相続税又は贈与税について適用し、施行日前に相続若しくは遺贈又は贈与により取得した財産に係る相続税又は贈与税については、なお従前の例による。
suppl-4251-5/art-11/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-11/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-11/par-1
The provisions of Article 1-3, item (ii) and Article 1-4, item (ii) of the New Inheritance Tax Act apply to inheritance tax or gift tax on property to be acquired by inheritance or bequest, or by gift, on or after the Effective Date, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired by inheritance or bequest, or by gift, before the Effective Date.
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### 第十二条（未成年者控除に関する経過措置） — Transitional Measures Concerning Deduction for Minors
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suppl-4251-5/art-12 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-12 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-12
**第一項** 新相続税法第十九条の三第一項の規定に該当する者が、その者又は同条第二項に規定する扶養義務者の平成二十七年一月一日前に相続又は遺贈により取得した財産に係る相続税について第三条の規定による改正前の相続税法（以下附則第十四条までにおいて「旧相続税法」という。）第十九条の三第一項又は第二項の規定の適用を受けたことがある者である場合には、その者又はその扶養義務者が新相続税法第十九条の三第一項又は第二項の規定による控除を受けることができる金額は、同条第三項の規定にかかわらず、当該相続税について同条第一項の規定を適用するとしたならば控除を受けることができる金額（二回以上旧相続税法第十九条の三第一項又は第二項の規定による控除を受けた場合には、最初に相続又は遺贈により財産を取得した際に新相続税法第十九条の三第一項の規定を適用するとしたならば控除を受けることができる金額）から既に旧相続税法第十九条の三第一項若しくは第二項又は新相続税法第十九条の三第一項若しくは第二項の規定による控除を受けた金額の合計額を控除した金額に達するまでの金額とする。
suppl-4251-5/art-12/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-12/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-12/par-1
In the case where a person who falls under Article 19-3, paragraph (1) of the New Inheritance Tax Act is a person who has received the application of Article 19-3, paragraph (1) or (2) of the Inheritance Tax Act prior to the amendment by the provisions of Article 3 (referred to as the "Former Inheritance Tax Act" through Article 14 of the Supplementary Provisions) with respect to inheritance tax on property acquired by inheritance or bequest before January 1, 2015, by that person or by the person under a duty of support prescribed in paragraph (2) of that Article, the amount that that person or that person under a duty of support may deduct pursuant to Article 19-3, paragraph (1) or (2) of the New Inheritance Tax Act is, notwithstanding paragraph (3) of that Article, the amount up to the amount obtained by deducting the total of the amounts already deducted under Article 19-3, paragraph (1) or (2) of the Former Inheritance Tax Act or Article 19-3, paragraph (1) or (2) of the New Inheritance Tax Act from the amount that could be deducted if paragraph (1) of that Article were applied to that inheritance tax (if the person has received the deduction under Article 19-3, paragraph (1) or (2) of the Former Inheritance Tax Act two or more times, the amount that could be deducted if Article 19-3, paragraph (1) of the New Inheritance Tax Act were applied at the time of first acquiring property by inheritance or bequest).
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### 第十三条（障害者控除に関する経過措置） — Transitional Measures Concerning Deduction for Persons with Disabilities
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suppl-4251-5/art-13 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-13 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-13
**第一項** 新相続税法第十九条の四第一項の規定に該当する同項に規定する障害者が、その者又は同条第三項において準用する新相続税法第十九条の三第二項に規定する扶養義務者の平成二十七年一月一日前に相続又は遺贈により取得した財産に係る相続税について旧相続税法、所得税法等の一部を改正する法律（平成二十二年法律第六号）第三条の規定による改正前の相続税法、所得税法等の一部を改正する法律（昭和六十三年法律第百九号）第三条の規定による改正前の相続税法、相続税法の一部を改正する法律（昭和五十年法律第十五号）による改正前の相続税法又は相続税法の一部を改正する法律（昭和四十八年法律第六号）による改正前の相続税法（以下この条において「旧法」と総称する。）第十九条の四第一項又は同条第三項において準用する旧法第十九条の三第二項の規定の適用を受けたことがある者である場合には、その者又はその扶養義務者が新相続税法第十九条の四第一項又は同条第三項において準用する新相続税法第十九条の三第二項の規定による控除を受けることができる金額は、同条第三項の規定にかかわらず、当該相続税について新相続税法第十九条の四第一項の規定を適用するとしたならば控除を受けることができる金額（二回以上旧法第十九条の四第一項又は同条第三項において準用する旧法第十九条の三第二項の規定による控除を受けた場合には、最初に相続又は遺贈により財産を取得した際に新相続税法第十九条の四第一項の規定を適用するとしたならば控除を受けることができる金額）から既に旧法第十九条の四第一項若しくは同条第三項において準用する旧法第十九条の三第二項又は新相続税法第十九条の四第一項若しくは同条第三項において準用する新相続税法第十九条の三第二項の規定による控除を受けた金額の合計額を控除した金額に達するまでの金額とする。
suppl-4251-5/art-13/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-13/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-13/par-1
In the case where a person with a disability prescribed in Article 19-4, paragraph (1) of the New Inheritance Tax Act who falls under that paragraph is a person who, with respect to inheritance tax on property acquired by inheritance or bequest before January 1, 2015, by that person or by the person under a duty of support prescribed in Article 19-3, paragraph (2) of the New Inheritance Tax Act as applied mutatis mutandis pursuant to paragraph (3) of Article 19-4, has received the application of Article 19-4, paragraph (1) of the Former Inheritance Tax Act, the Inheritance Tax Act prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), the Inheritance Tax Act prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 109 of 1988), the Inheritance Tax Act prior to the amendment by the Act Partially Amending the Inheritance Tax Act (Act No. 15 of 1975), or the Inheritance Tax Act prior to the amendment by the Act Partially Amending the Inheritance Tax Act (Act No. 6 of 1973) (collectively referred to as the "Former Act" in this Article), or of Article 19-3, paragraph (2) of the Former Act as applied mutatis mutandis pursuant to paragraph (3) of Article 19-4, the amount that that person or that person under a duty of support may deduct pursuant to Article 19-4, paragraph (1) of the New Inheritance Tax Act or Article 19-3, paragraph (2) of the New Inheritance Tax Act as applied mutatis mutandis pursuant to paragraph (3) of Article 19-4 is, notwithstanding paragraph (3) of that Article, the amount up to the amount obtained by deducting the total of the amounts already deducted under Article 19-4, paragraph (1) of the Former Act or Article 19-3, paragraph (2) of the Former Act as applied mutatis mutandis pursuant to paragraph (3) of Article 19-4, or Article 19-4, paragraph (1) of the New Inheritance Tax Act or Article 19-3, paragraph (2) of the New Inheritance Tax Act as applied mutatis mutandis pursuant to paragraph (3) of Article 19-4 from the amount that could be deducted if Article 19-4, paragraph (1) of the New Inheritance Tax Act were applied to that inheritance tax (if the person has received the deduction under Article 19-4, paragraph (1) of the Former Act or Article 19-3, paragraph (2) of the Former Act as applied mutatis mutandis pursuant to paragraph (3) of Article 19-4 two or more times, the amount that could be deducted if Article 19-4, paragraph (1) of the New Inheritance Tax Act were applied at the time of first acquiring property by inheritance or bequest).
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### 第十四条（特定障害者に対する贈与税の非課税に関する経過措置） — Transitional Measures Concerning Non-taxation of Gift Tax for a Specified Person with a Disability
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suppl-4251-5/art-14 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-14 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-14
**第一項** 新相続税法第二十一条の四の規定は、施行日以後にされる同条第一項に規定する特定障害者扶養信託契約に基づく同項の信託について適用し、施行日前にされた旧相続税法第二十一条の四第一項に規定する特別障害者扶養信託契約に基づく同項の信託については、なお従前の例による。
suppl-4251-5/art-14/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-14/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-14/par-1
The provisions of Article 21-4 of the New Inheritance Tax Act apply to a trust prescribed in paragraph (1) of that Article that is made on or after the Effective Date under a trust contract for the support of a specified person with a disability prescribed in that paragraph, and the provisions then in force continue to govern a trust prescribed in Article 21-4, paragraph (1) of the Former Inheritance Tax Act that was made before the Effective Date under a trust contract for the support of a person with a particular disability prescribed in that paragraph.
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### 第百六条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
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suppl-4251-5/art-106 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-106 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-106
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4251-5/art-106/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-106/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-106/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百七条（政令への委任） — Delegation to Cabinet Order
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suppl-4251-5/art-107 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-107 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-107
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4251-5/art-107/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-107/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-107/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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### 第百八条（検討） — Review
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suppl-4251-5/art-108 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-108 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-108
**第一項** 政府は、次に掲げる基本的方向性により、第一号、第三号及び第四号に関連する税制上の措置については平成二十五年度中に、第二号に関連する税制上の措置については平成二十六年度中に財源も含め検討を加え、その結果に基づき、必要な措置を講ずるものとする。
suppl-4251-5/art-108/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-108/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-108/par-1
Based on the following basic directions, the government is to conduct a review, including of revenue sources, of the tax measures related to items (i), (iii), and (iv) during fiscal 2013 and of the tax measures related to item (ii) during fiscal 2014, and is to take the necessary measures based on the results:
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**一** 大学に対する寄附金その他の寄附金に係る税制上の措置の在り方について、これまで講じられた措置の効果等を踏まえつつ、対象範囲を含め、検討すること。
suppl-4251-5/art-108/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-108/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-108/par-1/item-1
reviewing the approach to tax measures for donations to universities and other donations, including their scope, while taking into account the effects and other results of the measures taken so far;
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**二** 給与所得者の特定支出の控除の特例の在り方について、給与所得者の負担軽減及び実額控除の機会拡大の観点から、これまで講じられた措置の効果等を踏まえつつ、適用判定の基準（所得税法第五十七条の二第一項各号に掲げる場合の区分に応じ当該各号に定める金額をいう。）及び控除対象の範囲を含め、検討すること。
suppl-4251-5/art-108/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-108/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-108/par-1/item-2
reviewing the approach to the special provisions on deducting specific expenses of salary income earners, including the criteria for determining applicability (meaning the amounts specified in the items of Article 57-2, paragraph (1) of the Income Tax Act for the categories of cases set forth in those items) and the scope of deductible expenses, from the perspective of reducing the burden on salary income earners and expanding the opportunities to deduct actual expenses, while taking into account the effects and other results of the measures taken so far;
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**三** 交際費等の課税の特例の在り方について、当該特例が租税特別措置法で定められていることも踏まえ、消費の拡大を通じた経済の活性化を図る観点から、その適用範囲を含め、検討すること。
suppl-4251-5/art-108/par-1/item-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-108/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-108/par-1/item-3
reviewing the approach to the special provisions on taxation of entertainment and similar expenses, including their scope of application, from the perspective of revitalizing the economy through expanded consumption, while also taking into account that those special provisions are specified in the Act on Special Measures Concerning Taxation;
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**四** 贈与税について、高齢者が保有する資産の若年世代への早期移転を促し、消費の拡大を通じた経済の活性化を図る観点、格差の固定化の防止等の観点から、結婚、出産又は教育に要する費用等の非課税財産の範囲の明確化も含め、検討すること。
suppl-4251-5/art-108/par-1/item-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-108/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-108/par-1/item-4
reviewing gift tax, including clarifying the scope of nontaxable property for expenses required for marriage, childbirth, or education and the like, from the perspectives of encouraging the early transfer of assets held by elderly persons to younger generations to revitalize the economy through expanded consumption, and of preventing disparities from becoming entrenched, among others.
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## 附 則 平成二六年三月三一日法律第一〇号
suppl-4261-10 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-10 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10
### 第一条（施行期日） — Effective Date
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suppl-4261-10/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-10/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-1
**第一項** この法律は、平成二十六年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4261-10/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-10/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-1/par-1
This Act comes into effect on April 1, 2014; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一及び二** 略
suppl-4261-10/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-10/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-1/par-1/item-1-to-2
Omitted
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**三** 次に掲げる規定 平成二十七年四月一日
suppl-4261-10/art-1/par-1/item-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-10/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-1/par-1/item-3
the following provisions: April 1, 2015;
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**イ** 略
suppl-4261-10/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-10/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-1/par-1/item-3/sub-1
Omitted
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**ロ** 第五条中相続税法第三十八条第四項ただし書の改正規定及び附則第三十七条第一項の規定
suppl-4261-10/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-10/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-1/par-1/item-3/sub-2
the provisions of Article 5 amending the proviso to Article 38, paragraph (4) of the Inheritance Tax Act and the provisions of Article 37, paragraph (1) of the Supplementary Provisions.
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### 第三十七条（相続税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
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suppl-4261-10/art-37 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-10/art-37 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-37
**第一項** 第五条の規定による改正後の相続税法（以下この条において「新相続税法」という。）第三十八条第四項の規定は、平成二十七年四月一日以後に提出される新相続税法第三十九条第一項の申請書に係る延納の許可について適用し、同日前に提出された第五条の規定による改正前の相続税法第三十九条第一項の申請書に係る延納の許可については、なお従前の例による。
suppl-4261-10/art-37/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-10/art-37/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-37/par-1
The provisions of Article 38, paragraph (4) of the Inheritance Tax Act as amended by the provisions of Article 5 (referred to as the "New Inheritance Tax Act" in this Article) apply to permission to defer payment relating to a written application under Article 39, paragraph (1) of the New Inheritance Tax Act that is submitted on or after April 1, 2015, and the provisions then in force continue to govern permission to defer payment relating to a written application under Article 39, paragraph (1) of the Inheritance Tax Act prior to amendment by the provisions of Article 5 that was submitted before that day.
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**第二項** 新相続税法第五十九条第六項の規定は、施行日以後に提供する同条第四項に規定する調書の同項に規定する記載事項について適用する。
suppl-4261-10/art-37/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-10/art-37/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-37/par-2
The provisions of Article 59, paragraph (6) of the New Inheritance Tax Act apply to the matters to be stated, prescribed in paragraph (4) of that Article, in a statement prescribed in that paragraph that is provided on or after the Effective Date.
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### 第百六十四条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
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suppl-4261-10/art-164 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-10/art-164 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-164
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4261-10/art-164/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-10/art-164/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-164/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百六十五条（政令への委任） — Delegation to Cabinet Order
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suppl-4261-10/art-165 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-10/art-165 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-165
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4261-10/art-165/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-10/art-165/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-165/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成二六年六月一三日法律第六九号
suppl-4261-69 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-69 · https://japanlaw.org/l/325AC0000000073/suppl-4261-69
### 第一条（施行期日） — Effective Date
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suppl-4261-69/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-69/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4261-69/art-1
**第一項** この法律は、行政不服審査法（平成二十六年法律第六十八号）の施行の日から施行する。
suppl-4261-69/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-69/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4261-69/art-1/par-1
This Act comes into effect as of the date on which the Administrative Complaint Review Act (Act No. 68 of 2014) comes into effect.
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### 第五条（経過措置の原則） — Principles of Transitional Measures
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suppl-4261-69/art-5 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-69/art-5 · https://japanlaw.org/l/325AC0000000073/suppl-4261-69/art-5
**第一項** 行政庁の処分その他の行為又は不作為についての不服申立てであってこの法律の施行前にされた行政庁の処分その他の行為又はこの法律の施行前にされた申請に係る行政庁の不作為に係るものについては、この附則に特別の定めがある場合を除き、なお従前の例による。
suppl-4261-69/art-5/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-69/art-5/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4261-69/art-5/par-1
Unless otherwise specially provided for in these Supplementary Provisions, the provisions then in force continue to govern an appeal against a disposition or other act or an inaction of an administrative agency that concerns a disposition or other act of an administrative agency made before this Act comes into effect or an inaction of an administrative agency relating to an application filed before this Act comes into effect.
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### 第六条（訴訟に関する経過措置） — Transitional Measures Concerning Litigation
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suppl-4261-69/art-6 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-69/art-6 · https://japanlaw.org/l/325AC0000000073/suppl-4261-69/art-6
**第一項** この法律による改正前の法律の規定により不服申立てに対する行政庁の裁決、決定その他の行為を経た後でなければ訴えを提起できないこととされる事項であって、当該不服申立てを提起しないでこの法律の施行前にこれを提起すべき期間を経過したもの（当該不服申立てが他の不服申立てに対する行政庁の裁決、決定その他の行為を経た後でなければ提起できないとされる場合にあっては、当該他の不服申立てを提起しないでこの法律の施行前にこれを提起すべき期間を経過したものを含む。）の訴えの提起については、なお従前の例による。
suppl-4261-69/art-6/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-69/art-6/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4261-69/art-6/par-1
The provisions then in force continue to govern the filing of an action with regard to a matter for which, pursuant to the provisions of Acts prior to the amendment by this Act, an action may not be filed until after a determination, decision or other act of an administrative agency on an appeal has been made, and for which the period within which that appeal was to be filed elapsed before this Act comes into effect without that appeal having been filed (including, where that appeal may not be filed until after a determination, decision or other act of an administrative agency on another appeal has been made, a matter for which the period within which the other appeal was to be filed elapsed before this Act comes into effect without the other appeal having been filed).
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**第二項** この法律の規定による改正前の法律の規定（前条の規定によりなお従前の例によることとされる場合を含む。）により異議申立てが提起された処分その他の行為であって、この法律の規定による改正後の法律の規定により審査請求に対する裁決を経た後でなければ取消しの訴えを提起することができないこととされるものの取消しの訴えの提起については、なお従前の例による。
suppl-4261-69/art-6/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-69/art-6/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4261-69/art-6/par-2
The provisions then in force continue to govern the filing of an action for revocation of a disposition or other act against which an objection was filed pursuant to the provisions of Acts prior to the amendment by the provisions of this Act (including in the cases where the provisions then in force continue to govern pursuant to the provisions of the preceding Article), and against which, pursuant to the provisions of Acts as amended by the provisions of this Act, an action for revocation may not be filed until after a determination on a request for review has been made.
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**第三項** 不服申立てに対する行政庁の裁決、決定その他の行為の取消しの訴えであって、この法律の施行前に提起されたものについては、なお従前の例による。
suppl-4261-69/art-6/par-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-69/art-6/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-4261-69/art-6/par-3
The provisions then in force continue to govern an action for revocation of a determination, decision or other act of an administrative agency on an appeal, where the action was filed before this Act comes into effect.
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### 第九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4261-69/art-9 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-69/art-9 · https://japanlaw.org/l/325AC0000000073/suppl-4261-69/art-9
**第一項** この法律の施行前にした行為並びに附則第五条及び前二条の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4261-69/art-9/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-69/art-9/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4261-69/art-9/par-1
The provisions then in force continue to govern the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of Article 5 and the preceding two Articles of the Supplementary Provisions.
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### 第十条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4261-69/art-10 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-69/art-10 · https://japanlaw.org/l/325AC0000000073/suppl-4261-69/art-10
**第一項** 附則第五条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
suppl-4261-69/art-10/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-69/art-10/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4261-69/art-10/par-1
Beyond what is provided for in Article 5 through the preceding Article of the Supplementary Provisions, transitional measures necessary for the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
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## 附 則 平成二七年三月三一日法律第九号
suppl-4271-9 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9
### 第一条（施行期日） — Effective Date
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suppl-4271-9/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-1
**第一項** この法律は、平成二十七年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4271-9/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-1/par-1
This Act comes into effect as of April 1, 2015; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
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**一** 略
suppl-4271-9/art-1/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-1/par-1/item-1
Omitted
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**二** 次に掲げる規定 平成二十七年七月一日
suppl-4271-9/art-1/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-1/par-1/item-2
the following provisions: July 1, 2015;
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**イ** 略
suppl-4271-9/art-1/par-1/item-2/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-1/par-1/item-2/sub-1
Omitted
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**ロ** 第三条の規定（同条中相続税法第十条第一項第五号の改正規定及び同法第五十九条の改正規定を除く。）及び附則第三十四条第一項から第三項までの規定
suppl-4271-9/art-1/par-1/item-2/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-1/par-1/item-2/sub-2
the provisions of Article 3 (excluding the provisions of that Article amending Article 10, paragraph (1), item (v) of the Inheritance Tax Act and the provisions amending Article 59 of that Act), and the provisions of Article 34, paragraphs (1) through (3) of the Supplementary Provisions.
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**三から七まで** 略
suppl-4271-9/art-1/par-1/item-3-to-7 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-1/par-1/item-3-to-7 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-1/par-1/item-3-to-7
Omitted
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**八** 第三条中相続税法第十条第一項第五号の改正規定及び同法第五十九条の改正規定並びに附則第三十四条第四項及び第百二十七条（行政手続における特定の個人を識別するための番号の利用等に関する法律第九条第三項の改正規定（「第五十九条第一項から第三項まで」を「第五十九条第一項、第三項若しくは第四項」に改める部分に限る。）に限る。）の規定 平成三十年一月一日
suppl-4271-9/art-1/par-1/item-8 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-1/par-1/item-8
the provisions of Article 3 amending Article 10, paragraph (1), item (v) of the Inheritance Tax Act and the provisions amending Article 59 of that Act, and the provisions of Article 34, paragraph (4) and Article 127 (limited to the provisions amending Article 9, paragraph (3) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (limited to the part replacing "Article 59, paragraphs (1) through (3)" with "Article 59, paragraph (1), (3) or (4)")) of the Supplementary Provisions: January 1, 2018.
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### 第三十四条（相続税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
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suppl-4271-9/art-34 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-34 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-34
**第一項** 第三条の規定による改正後の相続税法（以下この条において「新相続税法」という。）第一条の三第二項の規定は、平成二十七年七月一日以後に同項第一号の個人、同項第二号に規定する受贈者又は同項第三号に規定する相続人から相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下同じ。）により取得する財産に係る相続税について適用する。
suppl-4271-9/art-34/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-34/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-34/par-1
The provisions of Article 1-3, paragraph (2) of the Inheritance Tax Act as amended by the provisions of Article 3 (hereinafter referred to as the "New Inheritance Tax Act" in this Article) apply to inheritance tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter) on or after July 1, 2015 from an individual referred to in item (i) of that paragraph, a donee prescribed in item (ii) of that paragraph, or an heir prescribed in item (iii) of that paragraph.
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**第二項** 新相続税法第一条の四第二項の規定は、平成二十七年七月一日以後に同項第一号の個人、同項第二号に規定する受贈者又は同項第三号の相続人から贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下同じ。）により取得する財産に係る贈与税について適用する。
suppl-4271-9/art-34/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-34/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-34/par-2
The provisions of Article 1-4, paragraph (2) of the New Inheritance Tax Act apply to gift tax on property acquired by gift (excluding a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter) on or after July 1, 2015 from an individual referred to in item (i) of that paragraph, a donee prescribed in item (ii) of that paragraph, or an heir referred to in item (iii) of that paragraph.
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**第三項** 新相続税法第十四条第三項及び第三十二条第一項の規定は、平成二十七年七月一日以後に相続又は遺贈により取得する財産に係る相続税について適用し、同日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。
suppl-4271-9/art-34/par-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-34/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-34/par-3
The provisions of Article 14, paragraph (3) and Article 32, paragraph (1) of the New Inheritance Tax Act apply to inheritance tax on property acquired by inheritance or bequest on or after July 1, 2015, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that date.
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**第四項** 新相続税法第五十九条第二項の規定は、新相続税法第十条第一項第五号に規定する保険会社等の新相続税法第五十九条第一項に規定する営業所等が新相続税法第三条第一項第一号に規定する生命保険契約又は同号に規定する損害保険契約の契約者が死亡したことに伴い契約者の変更の手続を行うことにより、平成三十年一月一日以後に当該変更の効力が生ずる場合について適用する。
suppl-4271-9/art-34/par-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-34/par-4 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-34/par-4
The provisions of Article 59, paragraph (2) of the New Inheritance Tax Act apply to the case where, as a result of the business office or similar place prescribed in Article 59, paragraph (1) of the New Inheritance Tax Act of an insurance company, etc. prescribed in Article 10, paragraph (1), item (v) of the New Inheritance Tax Act carrying out the procedure for changing the policyholder upon the death of the policyholder of a life insurance contract prescribed in Article 3, paragraph (1), item (i) of the New Inheritance Tax Act or a non-life insurance contract prescribed in that item, that change takes effect on or after January 1, 2018.
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### 第百三十条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4271-9/art-130 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-130 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-130
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4271-9/art-130/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-130/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-130/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百三十一条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4271-9/art-131 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-131 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-131
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4271-9/art-131/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-131/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-131/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成二八年三月三一日法律第一五号
suppl-4281-15 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4281-15 · https://japanlaw.org/l/325AC0000000073/suppl-4281-15
### 第一条（施行期日） — Effective Date
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suppl-4281-15/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4281-15/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4281-15/art-1
**第一項** この法律は、平成二十八年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4281-15/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4281-15/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4281-15/art-1/par-1
This Act comes into effect on April 1, 2016; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一及び二** 略
suppl-4281-15/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4281-15/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/325AC0000000073/suppl-4281-15/art-1/par-1/item-1-to-2
Omitted
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**三** 次に掲げる規定 平成二十九年一月一日
suppl-4281-15/art-1/par-1/item-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4281-15/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/suppl-4281-15/art-1/par-1/item-3
the following provisions: January 1, 2017;
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**イ** 略
suppl-4281-15/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4281-15/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4281-15/art-1/par-1/item-3/sub-1
Omitted
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**ロ** 第四条中相続税法第五十条第二項第二号の改正規定及び附則第三十一条第二項の規定
suppl-4281-15/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4281-15/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4281-15/art-1/par-1/item-3/sub-2
the provisions of Article 4 amending Article 50, paragraph (2), item (ii) of the Inheritance Tax Act, and the provisions of Article 31, paragraph (2) of the Supplementary Provisions.
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### 第三十一条（相続税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
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suppl-4281-15/art-31 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4281-15/art-31 · https://japanlaw.org/l/325AC0000000073/suppl-4281-15/art-31
**第一項** 第四条の規定による改正後の相続税法（次項において「新相続税法」という。）第三十五条第四項及び第五十条第一項の規定は、平成二十八年一月一日以後に新所得税法第百五十一条の六第一項に規定する遺産分割等の事由が生ずる場合について適用する。
suppl-4281-15/art-31/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4281-15/art-31/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4281-15/art-31/par-1
The provisions of Article 35, paragraph (4) and Article 50, paragraph (1) of the Inheritance Tax Act as amended by the provisions of Article 4 (referred to as the "New Inheritance Tax Act" in the following paragraph) apply to the case where a division of the estate or similar event prescribed in Article 151-6, paragraph (1) of the New Income Tax Act occurs on or after January 1, 2016.
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**第二項** 新相続税法第五十条第二項の規定は、平成二十九年一月一日以後に新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が到来する相続税について適用する。
suppl-4281-15/art-31/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4281-15/art-31/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4281-15/art-31/par-2
The provisions of Article 50, paragraph (2) of the New Inheritance Tax Act apply to inheritance tax for which the deadline for filing the amended return prescribed in Article 31, paragraph (2) of the New Inheritance Tax Act falls on or after January 1, 2017.
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### 第百六十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4281-15/art-168 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4281-15/art-168 · https://japanlaw.org/l/325AC0000000073/suppl-4281-15/art-168
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4281-15/art-168/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4281-15/art-168/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4281-15/art-168/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百六十九条（政令への委任） — Delegation to Cabinet Order
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suppl-4281-15/art-169 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4281-15/art-169 · https://japanlaw.org/l/325AC0000000073/suppl-4281-15/art-169
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4281-15/art-169/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4281-15/art-169/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4281-15/art-169/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成二九年三月三一日法律第四号
suppl-4291-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4291-4 · https://japanlaw.org/l/325AC0000000073/suppl-4291-4
### 第一条（施行期日） — Effective Date
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suppl-4291-4/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4291-4/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4291-4/art-1
**第一項** この法律は、平成二十九年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4291-4/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4291-4/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4291-4/art-1/par-1
This Act comes into effect on April 1, 2017; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
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**一及び二** 略
suppl-4291-4/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4291-4/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/325AC0000000073/suppl-4291-4/art-1/par-1/item-1-to-2
Omitted
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**三** 次に掲げる規定 平成二十九年十月一日
suppl-4291-4/art-1/par-1/item-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4291-4/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/suppl-4291-4/art-1/par-1/item-3
the following provisions: October 1, 2017;
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**イからハまで** 略
suppl-4291-4/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4291-4/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4291-4/art-1/par-1/item-3/sub-1
Omitted
machine translation, not official
**ニ** 第四条中相続税法第六十四条第四項の改正規定及び附則第三十一条第五項の規定
suppl-4291-4/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4291-4/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4291-4/art-1/par-1/item-3/sub-2
The provisions in Article 4 amending Article 64, paragraph (4) of the Inheritance Tax Act and the provisions of Article 31, paragraph (5) of the Supplementary Provisions;
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**四** 略
suppl-4291-4/art-1/par-1/item-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4291-4/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/suppl-4291-4/art-1/par-1/item-4
Omitted
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**五** 次に掲げる規定 平成三十年四月一日
suppl-4291-4/art-1/par-1/item-5 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4291-4/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/suppl-4291-4/art-1/par-1/item-5
the following provisions: April 1, 2018.
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**イ** 略
suppl-4291-4/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4291-4/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4291-4/art-1/par-1/item-5/sub-1
Omitted
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**ロ** 第四条中相続税法第五十九条第八項の改正規定
suppl-4291-4/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4291-4/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4291-4/art-1/par-1/item-5/sub-2
The provisions in Article 4 amending Article 59, paragraph (8) of the Inheritance Tax Act.
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### 第三十一条（相続税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
caption: machine translation, not official
suppl-4291-4/art-31 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4291-4/art-31 · https://japanlaw.org/l/325AC0000000073/suppl-4291-4/art-31
**第一項** 第四条の規定による改正後の相続税法（以下この条において「新相続税法」という。）第一条の三及び第一条の四の規定は、施行日以後に相続若しくは遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下同じ。）又は贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下同じ。）により取得する財産に係る相続税又は贈与税について適用し、施行日前に相続若しくは遺贈又は贈与により取得した財産に係る相続税又は贈与税については、なお従前の例による。
suppl-4291-4/art-31/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4291-4/art-31/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4291-4/art-31/par-1
The provisions of Articles 1-3 and 1-4 of the Inheritance Tax Act as amended by the provisions of Article 4 (referred to as the "New Inheritance Tax Act" in this Article) apply to inheritance tax or gift tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter) or by gift (excluding a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter) on or after the Effective Date, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired by inheritance, bequest or gift before the Effective Date.
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**第二項** 施行日から令和四年三月三十一日までの間に非居住外国人（施行日から相続若しくは遺贈又は贈与の時まで引き続き新相続税法の施行地に住所を有しない者であって日本国籍を有しないものをいう。）から相続若しくは遺贈又は贈与により財産を取得した場合において、当該財産を取得した者が当該財産を取得した時において新相続税法の施行地に住所を有しない者であって日本国籍を有しないものであるときにおける新相続税法第一条の三第一項第二号ロ又は第一条の四第一項第二号ロの規定の適用については、新相続税法第一条の三第一項第二号ロ中「又は非居住被相続人」とあるのは「、非居住被相続人又は非居住外国人（所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第三十一条第二項に規定する非居住外国人をいう。次条第一項第二号ロにおいて同じ。）」と、新相続税法第一条の四第一項第二号ロ中「又は非居住贈与者」とあるのは「、非居住贈与者又は非居住外国人」とする。
suppl-4291-4/art-31/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4291-4/art-31/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4291-4/art-31/par-2
Where property is acquired by inheritance, bequest or gift during the period from the Effective Date to March 31, 2022 from a non-resident foreign national (meaning a person who has not had a domicile in the area where the New Inheritance Tax Act is enforced continuously from the Effective Date until the time of the inheritance, bequest or gift and who does not have Japanese nationality), and the person who acquired that property is, at the time of acquiring it, a person who does not have a domicile in the area where the New Inheritance Tax Act is enforced and who does not have Japanese nationality, with regard to the application of the provisions of Article 1-3, paragraph (1), item (ii), (b) or Article 1-4, paragraph (1), item (ii), (b) of the New Inheritance Tax Act, the phrase "or a nonresident decedent" in Article 1-3, paragraph (1), item (ii), (b) of the New Inheritance Tax Act is deemed to be replaced with ", a nonresident decedent or a non-resident foreign national (meaning a non-resident foreign national prescribed in Article 31, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017); the same applies in the following Article, paragraph (1), item (ii), (b))", and the phrase "or a nonresident donor" in Article 1-4, paragraph (1), item (ii), (b) of the New Inheritance Tax Act is deemed to be replaced with ", a nonresident donor or a non-resident foreign national".
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**第三項** 新相続税法第四十一条第二項及び第五項の規定は、施行日以後に新相続税法第四十二条第一項（新相続税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の規定により物納の許可を申請する場合について適用し、施行日前に第四条の規定による改正前の相続税法（以下この条において「旧相続税法」という。）第四十二条第一項（旧相続税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の規定により物納の許可を申請した場合については、なお従前の例による。
suppl-4291-4/art-31/par-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4291-4/art-31/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-4291-4/art-31/par-3
The provisions of Article 41, paragraphs (2) and (5) of the New Inheritance Tax Act apply where an application is made for permission for payment in kind on or after the Effective Date pursuant to the provisions of Article 42, paragraph (1) of the New Inheritance Tax Act (including as applied mutatis mutandis pursuant to Article 45, paragraph (2) of the New Inheritance Tax Act) or Article 48-2, paragraph (2) of the New Inheritance Tax Act, and the provisions then in force continue to govern where an application was made for permission for payment in kind before the Effective Date pursuant to the provisions of Article 42, paragraph (1) of the Inheritance Tax Act before amendment by the provisions of Article 4 (referred to as the "Former Inheritance Tax Act" in this Article) (including as applied mutatis mutandis pursuant to Article 45, paragraph (2) of the Former Inheritance Tax Act) or Article 48-2, paragraph (2) of the Former Inheritance Tax Act.
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**第四項** 証券決済制度等の改革による証券市場の整備のための関係法律の整備等に関する法律（平成十四年法律第六十五号）附則第三条に規定する登録社債等については、旧相続税法第四十一条（旧相続税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。）の規定は、なおその効力を有する。
suppl-4291-4/art-31/par-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4291-4/art-31/par-4 · https://japanlaw.org/l/325AC0000000073/suppl-4291-4/art-31/par-4
With regard to registered corporate bonds, etc. prescribed in Article 3 of the Supplementary Provisions of the Act on the Arrangement of Relevant Acts for the Improvement of Securities Markets Through Reform of the Securities Settlement System and Other Systems (Act No. 65 of 2002), the provisions of Article 41 of the Former Inheritance Tax Act (including as applied mutatis mutandis pursuant to Article 45, paragraph (2) or Article 48-2, paragraph (6) of the Former Inheritance Tax Act) remain in force.
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**第五項** 新相続税法第六十四条第四項の規定は、平成二十九年十月一日以後に行われる同項に規定する合併等について適用し、同日前に行われた旧相続税法第六十四条第四項に規定する合併等については、なお従前の例による。
suppl-4291-4/art-31/par-5 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4291-4/art-31/par-5 · https://japanlaw.org/l/325AC0000000073/suppl-4291-4/art-31/par-5
The provisions of Article 64, paragraph (4) of the New Inheritance Tax Act apply to mergers, etc. prescribed in that paragraph that take place on or after October 1, 2017, and the provisions then in force continue to govern mergers, etc. prescribed in Article 64, paragraph (4) of the Former Inheritance Tax Act that took place before that date.
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### 第百四十条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4291-4/art-140 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4291-4/art-140 · https://japanlaw.org/l/325AC0000000073/suppl-4291-4/art-140
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4291-4/art-140/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4291-4/art-140/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4291-4/art-140/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百四十一条（政令への委任） — Delegation to Cabinet Order
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suppl-4291-4/art-141 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4291-4/art-141 · https://japanlaw.org/l/325AC0000000073/suppl-4291-4/art-141
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4291-4/art-141/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4291-4/art-141/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4291-4/art-141/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成二九年六月二日法律第四五号
suppl-4291-45 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4291-45 · https://japanlaw.org/l/325AC0000000073/suppl-4291-45
**第一項** この法律は、民法改正法の施行の日から施行する。ただし、第百三条の二、第百三条の三、第二百六十七条の二、第二百六十七条の三及び第三百六十二条の規定は、公布の日から施行する。
suppl-4291-45/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4291-45/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4291-45/par-1
This Act comes into effect as of the date on which the Civil Code Amendment Act comes into effect; provided, however, that the provisions of Articles 103-2, 103-3, 267-2, 267-3 and 362 come into effect as of the date of promulgation.
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## 附 則 平成三〇年三月三一日法律第七号
suppl-4301-7 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4301-7 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7
### 第一条（施行期日） — Effective Date
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suppl-4301-7/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4301-7/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-1
**第一項** この法律は、平成三十年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4301-7/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4301-7/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-1/par-1
This Act comes into effect on April 1, 2018; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
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**一から八まで** 略
suppl-4301-7/art-1/par-1/item-1-to-8 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4301-7/art-1/par-1/item-1-to-8 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-1/par-1/item-1-to-8
Omitted
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**九** 次に掲げる規定 令和三年一月一日
suppl-4301-7/art-1/par-1/item-9 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4301-7/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-1/par-1/item-9
the following provisions: January 1, 2021;
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**イ** 略
suppl-4301-7/art-1/par-1/item-9/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4301-7/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-1/par-1/item-9/sub-1
Omitted
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**ロ** 第四条中相続税法第五十九条第五項の改正規定及び附則第四十三条第四項の規定
suppl-4301-7/art-1/par-1/item-9/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4301-7/art-1/par-1/item-9/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-1/par-1/item-9/sub-2
in Article 4, the provision amending Article 59, paragraph (5) of the Inheritance Tax Act, and the provisions of Article 43, paragraph (4) of the Supplementary Provisions.
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### 第四十三条（相続税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
caption: machine translation, not official
suppl-4301-7/art-43 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4301-7/art-43 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-43
**第一項** 第四条の規定による改正後の相続税法（以下この条において「新相続税法」という。）第一条の三及び第一条の四の規定は、施行日以後に相続若しくは遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。附則第七十五条第一項を除き、以下同じ。）又は贈与（贈与をした者の死亡により効力を生ずる贈与を除く。同項を除き、以下同じ。）により取得する財産に係る相続税又は贈与税について適用し、施行日前に相続若しくは遺贈又は贈与により取得した財産に係る相続税又は贈与税については、なお従前の例による。
suppl-4301-7/art-43/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4301-7/art-43/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-43/par-1
The provisions of Articles 1-3 and 1-4 of the Inheritance Tax Act as amended by the provisions of Article 4 (referred to as the "New Inheritance Tax Act" in this Article) apply to inheritance tax or gift tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter, except in Article 75, paragraph (1) of the Supplementary Provisions) or by gift (excluding a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter, except in that paragraph) on or after the Effective Date, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired by inheritance or bequest or by gift before the Effective Date.
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**第二項** 施行日から平成三十一年三月三十一日までの間に、所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第三十一条第二項に規定する非居住外国人が新相続税法第一条の四第一項第二号ロに掲げる者に財産の贈与をした場合には、当該非居住外国人は同条第三項第三号に規定する非居住贈与者とみなす。
suppl-4301-7/art-43/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4301-7/art-43/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-43/par-2
If, during the period from the Effective Date to March 31, 2019, a non-resident foreign national prescribed in Article 31, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017) makes a gift of property to a person listed in Article 1-4, paragraph (1), item (ii), (b) of the New Inheritance Tax Act, that non-resident foreign national is deemed to be a nonresident donor prescribed in paragraph (3), item (iii) of that Article.
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**第三項** 新相続税法第二十八条第五項から第七項までの規定は、施行日以後に贈与により取得する財産に係る贈与税について適用する。
suppl-4301-7/art-43/par-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4301-7/art-43/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-43/par-3
The provisions of Article 28, paragraphs (5) through (7) of the New Inheritance Tax Act apply to gift tax on property acquired by gift on or after the Effective Date.
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**第四項** 新相続税法第五十九条第五項の規定は、令和三年一月一日以後に提出すべき同項に規定する調書について適用し、同日前に提出すべき第四条の規定による改正前の相続税法第五十九条第五項に規定する調書については、なお従前の例による。
suppl-4301-7/art-43/par-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4301-7/art-43/par-4 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-43/par-4
The provisions of Article 59, paragraph (5) of the New Inheritance Tax Act apply to reports prescribed in that paragraph that are to be submitted on or after January 1, 2021, and the provisions then in force continue to govern reports prescribed in Article 59, paragraph (5) of the Inheritance Tax Act before the amendment by the provisions of Article 4 that are to be submitted before that date.
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**第五項** 新相続税法第六十六条の二第二項第一号に規定する一般社団法人等（以下この項において「一般社団法人等」という。）が施行日前に設立されたものである場合には、同条の規定は、令和三年四月一日以後の当該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った日から五年を経過していない者を含む。）の死亡に係る相続税について適用する。
suppl-4301-7/art-43/par-5 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4301-7/art-43/par-5 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-43/par-5
In the case where a general incorporated association or similar corporation prescribed in Article 66-2, paragraph (2), item (i) of the New Inheritance Tax Act (referred to as a "general incorporated association or similar corporation" in this paragraph) was established before the Effective Date, the provisions of that Article apply to inheritance tax relating to the death of a person who is a director of that 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) on or after April 1, 2021.
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**第六項** 前項の場合において、新相続税法第六十六条の二第二項第三号ロの規定の適用については、施行日前の期間は、同号ロの二分の一を超える期間に該当しないものとする。
suppl-4301-7/art-43/par-6 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4301-7/art-43/par-6 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-43/par-6
In the case referred to in the preceding paragraph, with regard to the application of the provisions of Article 66-2, paragraph (2), item (iii), (b) of the New Inheritance Tax Act, the period before the Effective Date is not to be regarded as falling under the period exceeding one-half referred to in (b) of that item.
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### 第百四十三条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4301-7/art-143 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4301-7/art-143 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-143
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4301-7/art-143/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4301-7/art-143/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-143/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百四十四条（政令への委任） — Delegation to Cabinet Order
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suppl-4301-7/art-144 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4301-7/art-144 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-144
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4301-7/art-144/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4301-7/art-144/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-144/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 平成三一年三月二九日法律第六号
suppl-4311-6 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4311-6 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6
### 第一条（施行期日） — Effective Date
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suppl-4311-6/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4311-6/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-1
**第一項** この法律は、平成三十一年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4311-6/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4311-6/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-1/par-1
This Act comes into effect on April 1, 2019; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
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**一及び二** 略
suppl-4311-6/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4311-6/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-1/par-1/item-1-to-2
Omitted
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**三** 次に掲げる規定 令和元年七月一日
suppl-4311-6/art-1/par-1/item-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4311-6/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-1/par-1/item-3
the following provisions: July 1, 2019;
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**イ** 略
suppl-4311-6/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4311-6/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-1/par-1/item-3/sub-1
Omitted
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**ロ** 第三条の規定（同条中相続税法第十九条の三第一項並びに第二十一条の九第一項及び第四項の改正規定並びに同法第二十三条の次に一条を加える改正規定を除く。）及び附則第二十三条第四項の規定
suppl-4311-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4311-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-1/par-1/item-3/sub-2
the provisions of Article 3 (excluding the provisions in that Article amending Article 19-3, paragraph (1) and Article 21-9, paragraphs (1) and (4) of the Inheritance Tax Act, and the provision adding one Article after Article 23 of that Act), and the provisions of Article 23, paragraph (4) of the Supplementary Provisions;
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**四から六まで** 略
suppl-4311-6/art-1/par-1/item-4-to-6 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4311-6/art-1/par-1/item-4-to-6 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-1/par-1/item-4-to-6
Omitted
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**七** 次に掲げる規定 令和二年四月一日
suppl-4311-6/art-1/par-1/item-7 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4311-6/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-1/par-1/item-7
the following provisions: April 1, 2020;
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**イ** 略
suppl-4311-6/art-1/par-1/item-7/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4311-6/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-1/par-1/item-7/sub-1
Omitted
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**ロ** 第三条中相続税法第二十三条の次に一条を加える改正規定
suppl-4311-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4311-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-1/par-1/item-7/sub-2
in Article 3, the provision adding one Article after Article 23 of the Inheritance Tax Act;
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**八から十まで** 略
suppl-4311-6/art-1/par-1/item-8-to-10 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4311-6/art-1/par-1/item-8-to-10 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-1/par-1/item-8-to-10
Omitted
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**十一** 次に掲げる規定 令和四年四月一日
suppl-4311-6/art-1/par-1/item-11 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4311-6/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-1/par-1/item-11
the following provisions: April 1, 2022;
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**イ** 第三条中相続税法第十九条の三第一項並びに第二十一条の九第一項及び第四項の改正規定並びに附則第二十三条第一項から第三項までの規定
suppl-4311-6/art-1/par-1/item-11/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4311-6/art-1/par-1/item-11/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-1/par-1/item-11/sub-1
the provisions in Article 3 amending Article 19-3, paragraph (1) and Article 21-9, paragraphs (1) and (4) of the Inheritance Tax Act, and the provisions of Article 23, paragraphs (1) through (3) of the Supplementary Provisions.
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### 第二十三条（相続税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
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suppl-4311-6/art-23 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4311-6/art-23 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-23
**第一項** 第三条の規定による改正後の相続税法（以下この条において「新相続税法」という。）第十九条の三の規定は、令和四年四月一日以後に相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下同じ。）により取得する財産に係る相続税について適用し、同日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。
suppl-4311-6/art-23/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4311-6/art-23/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-23/par-1
The provisions of Article 19-3 of the Inheritance Tax Act as amended by the provisions of Article 3 (referred to as the "New Inheritance Tax Act" in this Article) apply to inheritance tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter) on or after April 1, 2022, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that date.
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**第二項** 新相続税法第十九条の三第一項の規定に該当する者が、その者又は同条第二項に規定する扶養義務者の令和四年四月一日前に相続又は遺贈により取得した財産に係る相続税について第三条の規定による改正前の相続税法（以下この条において「旧相続税法」という。）又は所得税法等の一部を改正する法律（平成二十五年法律第五号）第三条の規定による改正前の相続税法（以下この項において「旧法」と総称する。）第十九条の三第一項又は第二項の規定の適用を受けたことがある者である場合には、その者又はその扶養義務者が新相続税法第十九条の三第一項又は第二項の規定による控除を受けることができる金額は、同条第三項の規定にかかわらず、当該相続税について同条第一項の規定を適用するとしたならば控除を受けることができる金額（二回以上旧法第十九条の三第一項又は第二項の規定による控除を受けた場合には、最初に相続又は遺贈により財産を取得した際に新相続税法第十九条の三第一項の規定を適用するとしたならば控除を受けることができる金額）から既に旧法第十九条の三第一項若しくは第二項又は新相続税法第十九条の三第一項若しくは第二項の規定による控除を受けた金額の合計額を控除した金額に達するまでの金額とする。
suppl-4311-6/art-23/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4311-6/art-23/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-23/par-2
Where a person who falls under the provisions of Article 19-3, paragraph (1) of the New Inheritance Tax Act is a person who has been subject to the application of the provisions of Article 19-3, paragraph (1) or (2) of the Inheritance Tax Act before the amendment by the provisions of Article 3 (referred to as the "Former Inheritance Tax Act" in this Article) or the Inheritance Tax Act before the amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013) (collectively referred to as the "Former Act" in this paragraph) with regard to inheritance tax on property acquired by inheritance or bequest before April 1, 2022, by that person or by a person under a duty of support prescribed in paragraph (2) of that Article, the amount for which that person or that person under a duty of support may receive a deduction under the provisions of Article 19-3, paragraph (1) or (2) of the New Inheritance Tax Act is, notwithstanding paragraph (3) of that Article, the amount up to the amount obtained by deducting the total amount of the deductions already received under the provisions of Article 19-3, paragraph (1) or (2) of the Former Act or Article 19-3, paragraph (1) or (2) of the New Inheritance Tax Act from the amount for which a deduction could be received if the provisions of paragraph (1) of that Article were applied to that inheritance tax (where a deduction has been received under the provisions of Article 19-3, paragraph (1) or (2) of the Former Act two or more times, the amount for which a deduction could be received if the provisions of Article 19-3, paragraph (1) of the New Inheritance Tax Act were applied at the time of first acquiring property by inheritance or bequest).
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**第三項** 新相続税法第二十一条の九第一項及び第四項の規定は、令和四年四月一日以後に贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下この項及び附則第七十九条において同じ。）により取得する財産に係る贈与税について適用し、同日前に贈与により取得した財産に係る贈与税については、なお従前の例による。
suppl-4311-6/art-23/par-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4311-6/art-23/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-23/par-3
The provisions of Article 21-9, paragraphs (1) and (4) of the New Inheritance Tax Act apply to gift tax on property acquired by gift (excluding a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter in this paragraph and Article 79 of the Supplementary Provisions) on or after April 1, 2022, and the provisions then in force continue to govern gift tax on property acquired by gift before that date.
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**第四項** 新相続税法（第三十二条第一項第三号に係る部分に限る。）の規定は、令和元年七月一日以後に開始する相続に係る相続税又は贈与税について適用し、同日前に開始した相続に係る旧相続税法第三十二条第一項第三号に規定する返還すべき、又は弁償すべき額に係る相続税又は贈与税については、なお従前の例による。
suppl-4311-6/art-23/par-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4311-6/art-23/par-4 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-23/par-4
The provisions of the New Inheritance Tax Act (limited to the portion relating to Article 32, paragraph (1), item (iii)) apply to inheritance tax or gift tax relating to a succession that commences on or after July 1, 2019, and the provisions then in force continue to govern inheritance tax or gift tax relating to the amount to be returned or compensated for prescribed in Article 32, paragraph (1), item (iii) of the Former Inheritance Tax Act in connection with a succession that commenced before that day.
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### 第百十五条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4311-6/art-115 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4311-6/art-115 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-115
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4311-6/art-115/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4311-6/art-115/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-115/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百十六条（政令への委任） — Delegation to Cabinet Order
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suppl-4311-6/art-116 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4311-6/art-116 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-116
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4311-6/art-116/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4311-6/art-116/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-116/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 令和元年五月三一日法律第一六号
suppl-5011-16 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5011-16 · https://japanlaw.org/l/325AC0000000073/suppl-5011-16
### 第一条（施行期日） — Effective Date
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suppl-5011-16/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5011-16/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-5011-16/art-1
**第一項** この法律は、公布の日から起算して九月を超えない範囲内において政令で定める日から施行する。
suppl-5011-16/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5011-16/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5011-16/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 9 months from the date of promulgation.
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## 附 則 令和元年六月一四日法律第三七号
suppl-5011-37 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5011-37 · https://japanlaw.org/l/325AC0000000073/suppl-5011-37
### 第一条（施行期日） — Effective Date
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suppl-5011-37/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5011-37/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-5011-37/art-1
**第一項** この法律は、公布の日から起算して三月を経過した日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5011-37/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5011-37/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5011-37/art-1/par-1
This Act comes into effect on the day on which three months have elapsed from the date of promulgation; provided, however, that the provisions listed in the following items come into effect as of the dates specified in those items.
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**一** 第四十条、第五十九条、第六十一条、第七十五条（児童福祉法第三十四条の二十の改正規定に限る。）、第八十五条、第百二条、第百七条（民間あっせん機関による養子縁組のあっせんに係る児童の保護等に関する法律第二十六条の改正規定に限る。）、第百十一条、第百四十三条、第百四十九条、第百五十二条、第百五十四条（不動産の鑑定評価に関する法律第二十五条第六号の改正規定に限る。）及び第百六十八条並びに次条並びに附則第三条及び第六条の規定 公布の日
suppl-5011-37/art-1/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5011-37/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/suppl-5011-37/art-1/par-1/item-1
the provisions of Articles 40, 59 and 61, Article 75 (limited to the provisions amending Article 34-20 of the Child Welfare Act), Articles 85 and 102, Article 107 (limited to the provisions amending Article 26 of the Act on Protection of Children Related to Mediation of Adoption by Private Mediation Agencies, etc.), Articles 111, 143, 149 and 152, Article 154 (limited to the provisions amending Article 25, item (vi) of the Act on Real Estate Appraisal) and Article 168, and of the following Article and Articles 3 and 6 of the Supplementary Provisions: the date of promulgation;
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**二** 第三条、第四条、第五条（国家戦略特別区域法第十九条の二第一項の改正規定を除く。）、第二章第二節及び第四節、第四十一条（地方自治法第二百五十二条の二十八の改正規定を除く。）、第四十二条から第四十八条まで、第五十条、第五十四条、第五十七条、第六十条、第六十二条、第六十六条から第六十九条まで、第七十五条（児童福祉法第三十四条の二十の改正規定を除く。）、第七十六条、第七十七条、第七十九条、第八十条、第八十二条、第八十四条、第八十七条、第八十八条、第九十条（職業能力開発促進法第三十条の十九第二項第一号の改正規定を除く。）、第九十五条、第九十六条、第九十八条から第百条まで、第百四条、第百八条、第百九条、第百十二条、第百十三条、第百十五条、第百十六条、第百十九条、第百二十一条、第百二十三条、第百三十三条、第百三十五条、第百三十八条、第百三十九条、第百六十一条から第百六十三条まで、第百六十六条、第百六十九条、第百七十条、第百七十二条（フロン類の使用の合理化及び管理の適正化に関する法律第二十九条第一項第一号の改正規定に限る。）並びに第百七十三条並びに附則第十六条、第十七条、第二十条、第二十一条及び第二十三条から第二十九条までの規定 公布の日から起算して六月を経過した日
suppl-5011-37/art-1/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5011-37/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/suppl-5011-37/art-1/par-1/item-2
the provisions of Articles 3 and 4, Article 5 (excluding the provisions amending Article 19-2, paragraph (1) of the National Strategic Special Zones Act), Chapter II, Sections 2 and 4, Article 41 (excluding the provisions amending Article 252-28 of the Local Autonomy Act), Articles 42 through 48, Articles 50, 54, 57, 60 and 62, Articles 66 through 69, Article 75 (excluding the provisions amending Article 34-20 of the Child Welfare Act), Articles 76, 77, 79, 80, 82, 84, 87 and 88, Article 90 (excluding the provisions amending Article 30-19, paragraph (2), item (i) of the Vocational Abilities Development Promotion Act), Articles 95 and 96, Articles 98 through 100, Articles 104, 108, 109, 112, 113, 115, 116, 119, 121, 123, 133, 135, 138 and 139, Articles 161 through 163, Articles 166, 169 and 170, Article 172 (limited to the provisions amending Article 29, paragraph (1), item (i) of the Act on Rational Use and Proper Management of Fluorocarbons) and Article 173, and of Articles 16, 17, 20 and 21 and Articles 23 through 29 of the Supplementary Provisions: the day on which six months have elapsed from the date of promulgation.
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### 第二条（行政庁の行為等に関する経過措置） — Transitional Measures Concerning Acts of Administrative Agencies, etc.
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suppl-5011-37/art-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5011-37/art-2 · https://japanlaw.org/l/325AC0000000073/suppl-5011-37/art-2
**第一項** この法律（前条各号に掲げる規定にあっては、当該規定。以下この条及び次条において同じ。）の施行の日前に、この法律による改正前の法律又はこれに基づく命令の規定（欠格条項その他の権利の制限に係る措置を定めるものに限る。）に基づき行われた行政庁の処分その他の行為及び当該規定により生じた失職の効力については、なお従前の例による。
suppl-5011-37/art-2/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5011-37/art-2/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5011-37/art-2/par-1
The provisions then in force continue to govern dispositions and other acts of administrative agencies made, before the date on which this Act (or, with regard to the provisions listed in the items of the preceding Article, those provisions; the same applies hereinafter in this Article and the following Article) comes into effect, pursuant to the provisions of Acts prior to their amendment by this Act or of orders based on them (limited to provisions prescribing disqualification clauses or other measures relating to restrictions on rights), and the effect of any loss of position arising under those provisions.
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### 第三条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-5011-37/art-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5011-37/art-3 · https://japanlaw.org/l/325AC0000000073/suppl-5011-37/art-3
**第一項** この法律の施行前にした行為に対する罰則の適用については、なお従前の例による。
suppl-5011-37/art-3/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5011-37/art-3/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5011-37/art-3/par-1
With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern.
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### 第七条（検討） — Review
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suppl-5011-37/art-7 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5011-37/art-7 · https://japanlaw.org/l/325AC0000000073/suppl-5011-37/art-7
**第一項** 政府は、会社法（平成十七年法律第八十六号）及び一般社団法人及び一般財団法人に関する法律（平成十八年法律第四十八号）における法人の役員の資格を成年被後見人又は被保佐人であることを理由に制限する旨の規定について、この法律の公布後一年以内を目途として検討を加え、その結果に基づき、当該規定の削除その他の必要な法制上の措置を講ずるものとする。
suppl-5011-37/art-7/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5011-37/art-7/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5011-37/art-7/par-1
The government is to review the provisions of the Companies Act (Act No. 86 of 2005) and the Act on General Incorporated Associations and General Incorporated Foundations (Act No. 48 of 2006) that restrict the qualifications of officers of corporations on the grounds of their being adult wards or persons under curatorship, aiming to do so within one year after the promulgation of this Act, and, based on the results of that review, is to take necessary legislative measures, including the deletion of those provisions.
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## 附 則 令和元年一二月一一日法律第七一号
suppl-5011-71 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5011-71 · https://japanlaw.org/l/325AC0000000073/suppl-5011-71
**第一項** この法律は、会社法改正法の施行の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5011-71/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5011-71/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5011-71/par-1
This Act comes into effect as of the date on which the Companies Act Amendment Act comes into effect; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
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**一** 第九条中社債、株式等の振替に関する法律第二百六十九条の改正規定（「第六十八条第二項」を「第八十六条第一項」に改める部分に限る。）、第二十一条中民間資金等の活用による公共施設等の整備等の促進に関する法律第五十六条第二項及び附則第四条の改正規定、第四十一条中保険業法附則第一条の二の十四第一項の改正規定、第四十七条中保険業法等の一部を改正する法律附則第十六条第一項の改正規定、第五十一条中株式会社海外通信・放送・郵便事業支援機構法第二十七条の改正規定、第七十八条及び第七十九条の規定、第八十九条中農林中央金庫及び特定農水産業協同組合等による信用事業の再編及び強化に関する法律附則第二十六条第一項の改正規定並びに第百二十四条及び第百二十五条の規定 公布の日
suppl-5011-71/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5011-71/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/suppl-5011-71/par-1/item-1
the provisions of Article 9 amending Article 269 of the Act on Book-Entry Transfer of Corporate Bonds and Shares (limited to the portion replacing "Article 68, paragraph (2)" with "Article 86, paragraph (1)"), the provisions of Article 21 amending Article 56, paragraph (2) and Article 4 of the Supplementary Provisions of the Act on Promotion of Private Finance Initiative, the provisions of Article 41 amending Article 1-2-14, paragraph (1) of the Supplementary Provisions of the Insurance Business Act, the provisions of Article 47 amending Article 16, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Insurance Business Act, etc., the provisions of Article 51 amending Article 27 of the Act on the Fund Corporation for the Overseas Development of Japan's ICT and Postal Services, the provisions of Articles 78 and 79, the provisions of Article 89 amending Article 26, paragraph (1) of the Supplementary Provisions of the Act on Restructuring and Strengthening of Credit Business by the Norinchukin Bank and Specified Agricultural, Forestry and Fishery Cooperatives, etc., and the provisions of Articles 124 and 125: the date of promulgation;
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## 附 則 令和二年三月三一日法律第八号
suppl-5021-8 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5021-8 · https://japanlaw.org/l/325AC0000000073/suppl-5021-8
### 第一条（施行期日） — Effective Date
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suppl-5021-8/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5021-8/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-5021-8/art-1
**第一項** この法律は、令和二年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5021-8/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5021-8/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5021-8/art-1/par-1
This Act comes into effect on April 1, 2020; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
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**一から四まで** 略
suppl-5021-8/art-1/par-1/item-1-to-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5021-8/art-1/par-1/item-1-to-4 · https://japanlaw.org/l/325AC0000000073/suppl-5021-8/art-1/par-1/item-1-to-4
Omitted
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**五** 次に掲げる規定 令和四年四月一日
suppl-5021-8/art-1/par-1/item-5 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5021-8/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/suppl-5021-8/art-1/par-1/item-5
the following provisions: April 1, 2022;
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**イからハまで** 略
suppl-5021-8/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5021-8/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-5021-8/art-1/par-1/item-5/sub-1
Omitted
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**ニ** 第五条中相続税法第六十四条第五項の改正規定
suppl-5021-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5021-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-5021-8/art-1/par-1/item-5/sub-2
the provisions of Article 5 amending Article 64, paragraph (5) of the Inheritance Tax Act.
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### 第四十一条（相続税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
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suppl-5021-8/art-41 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5021-8/art-41 · https://japanlaw.org/l/325AC0000000073/suppl-5021-8/art-41
**第一項** 第五条の規定による改正後の相続税法第三十六条第三項の規定は、施行日以後に同条第一項第三号に定める日が到来する贈与税について適用する。
suppl-5021-8/art-41/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5021-8/art-41/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5021-8/art-41/par-1
Article 36, paragraph (3) of the Inheritance Tax Act as amended by the provisions of Article 5 applies to gift tax for which the day specified in paragraph (1), item (iii) of that Article arrives on or after the Effective Date.
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### 第百七十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-5021-8/art-171 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5021-8/art-171 · https://japanlaw.org/l/325AC0000000073/suppl-5021-8/art-171
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-5021-8/art-171/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5021-8/art-171/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5021-8/art-171/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect, and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百七十二条（政令への委任） — Delegation to Cabinet Order
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suppl-5021-8/art-172 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5021-8/art-172 · https://japanlaw.org/l/325AC0000000073/suppl-5021-8/art-172
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-5021-8/art-172/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5021-8/art-172/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5021-8/art-172/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 令和三年三月三一日法律第一一号
suppl-5031-11 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5031-11 · https://japanlaw.org/l/325AC0000000073/suppl-5031-11
### 第一条（施行期日） — Effective Date
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suppl-5031-11/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5031-11/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-5031-11/art-1
**第一項** この法律は、令和三年四月一日から施行する。
suppl-5031-11/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5031-11/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5031-11/art-1/par-1
This Act comes into effect on April 1, 2021.
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### 第十一条（相続税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
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suppl-5031-11/art-11 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5031-11/art-11 · https://japanlaw.org/l/325AC0000000073/suppl-5031-11/art-11
**第一項** 第三条の規定による改正後の相続税法第一条の三及び第一条の四の規定は、施行日以後に相続若しくは遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下この項において同じ。）又は贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下同じ。）により取得する財産に係る相続税又は贈与税について適用し、施行日前に相続若しくは遺贈又は贈与により取得した財産に係る相続税又は贈与税については、なお従前の例による。
suppl-5031-11/art-11/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5031-11/art-11/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5031-11/art-11/par-1
The provisions of Articles 1-3 and 1-4 of the Inheritance Tax Act as amended by the provisions of Article 3 apply to inheritance tax or gift tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter in this paragraph) or by gift (excluding a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter) on or after the Effective Date, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired by inheritance, bequest or gift before the Effective Date.
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**第二項** 施行日前に第三条の規定による改正前の相続税法第二十八条第五項に規定する短期非居住贈与者から贈与により財産を取得した者に係る同条第一項の規定による贈与税の申告書の提出については、なお従前の例による。
suppl-5031-11/art-11/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5031-11/art-11/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-5031-11/art-11/par-2
With regard to the filing of a gift tax return under Article 28, paragraph (1) of the Inheritance Tax Act before amendment by the provisions of Article 3, by a person who, before the Effective Date, acquired property by gift from a short-term nonresident donor prescribed in paragraph (5) of that Article, the provisions then in force continue to govern.
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### 第百三十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-5031-11/art-131 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5031-11/art-131 · https://japanlaw.org/l/325AC0000000073/suppl-5031-11/art-131
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-5031-11/art-131/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5031-11/art-131/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5031-11/art-131/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect, and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百三十二条（政令への委任） — Delegation to Cabinet Order
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suppl-5031-11/art-132 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5031-11/art-132 · https://japanlaw.org/l/325AC0000000073/suppl-5031-11/art-132
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-5031-11/art-132/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5031-11/art-132/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5031-11/art-132/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 令和三年四月二八日法律第二四号
suppl-5031-24 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5031-24 · https://japanlaw.org/l/325AC0000000073/suppl-5031-24
### 第一条（施行期日） — Effective Date
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suppl-5031-24/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5031-24/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-5031-24/art-1
**第一項** この法律は、公布の日から起算して二年を超えない範囲内において政令で定める日から施行する。
suppl-5031-24/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5031-24/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5031-24/art-1/par-1
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 2 years from the date of promulgation.
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### 第十四条（相続税法及び租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act and the Act on Special Measures Concerning Taxation
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suppl-5031-24/art-14 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5031-24/art-14 · https://japanlaw.org/l/325AC0000000073/suppl-5031-24/art-14
**第一項** 施行日前に旧民法第九百五十二条第一項の規定により相続財産の管理人が選任された場合における前条の規定による改正後の相続税法第四条第一項及び租税特別措置法第六十九条の六第二項の規定の適用については、これらの規定中「民法第九百五十八条の二第一項」とあるのは、「民法等の一部を改正する法律（令和三年法律第二十四号）附則第四条第五項の規定によりなお従前の例によることとされる場合における同法第一条の規定による改正前の民法第九百五十八条の三第一項」とする。
suppl-5031-24/art-14/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5031-24/art-14/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5031-24/art-14/par-1
With regard to the application of the provisions of Article 4, paragraph (1) of the Inheritance Tax Act and Article 69-6, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article in the case where an administrator of inherited property was appointed before the Effective Date pursuant to the provisions of Article 952, paragraph (1) of the Former Civil Code, the phrase "Article 958-2, paragraph (1) of the Civil Code" in those provisions is deemed to be replaced with "Article 958-3, paragraph (1) of the Civil Code prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Civil Code, etc. (Act No. 24 of 2021), in the case where the provisions then in force continue to govern pursuant to the provisions of Article 4, paragraph (5) of the Supplementary Provisions of that Act".
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## 附 則 令和四年三月三一日法律第四号
suppl-5041-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4
### 第一条（施行期日） — Effective Date
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suppl-5041-4/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-1
**第一項** この法律は、令和四年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5041-4/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-1/par-1
This Act comes into effect on April 1, 2022; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一から五まで** 略
suppl-5041-4/art-1/par-1/item-1-to-5 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4/art-1/par-1/item-1-to-5 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-1/par-1/item-1-to-5
Omitted
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**六** 次に掲げる規定 令和六年一月一日
suppl-5041-4/art-1/par-1/item-6 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-1/par-1/item-6
the following provisions: January 1, 2024;
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**イ** 略
suppl-5041-4/art-1/par-1/item-6/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-1/par-1/item-6/sub-1
Omitted
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**ロ** 第五条中相続税法第三十七条第三項の改正規定及び同法第五十条第二項第二号の改正規定
suppl-5041-4/art-1/par-1/item-6/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-1/par-1/item-6/sub-2
the provision in Article 5 amending Article 37, paragraph (3) of the Inheritance Tax Act and the provision amending Article 50, paragraph (2), item (ii) of that Act
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**七** 略
suppl-5041-4/art-1/par-1/item-7 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-1/par-1/item-7
Omitted
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**八** 第五条中相続税法第五十八条（見出しを含む。）の改正規定並びに附則第十八条及び第八十六条（地方自治法別表第一の改正規定に限る。）の規定 令和六年三月一日又は戸籍法の一部を改正する法律（令和元年法律第十七号）附則第一条第五号に掲げる規定の施行の日のいずれか遅い日
suppl-5041-4/art-1/par-1/item-8 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-1/par-1/item-8
the provision in Article 5 amending Article 58 of the Inheritance Tax Act (including its heading), and the provisions of Article 18 and Article 86 (limited to the provision amending Appended Table 1 of the Local Autonomy Act) of the Supplementary Provisions: March 1, 2024, or the effective date of the provisions listed in Article 1, item (v) of the Supplementary Provisions of the Act Partially Amending the Family Register Act (Act No. 17 of 2019), whichever is later
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### 第十八条（相続税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
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suppl-5041-4/art-18 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4/art-18 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-18
**第一項** 第五条の規定による改正後の相続税法第五十八条第一項の規定は、附則第一条第八号に定める日以後に法務大臣が同項に規定する届書等情報の提供を受ける場合について適用し、同日前に第五条の規定による改正前の相続税法第五十八条第一項の市町村長その他戸籍に関する事務をつかさどる者が同項の死亡又は失踪に関する届書を受理した場合については、なお従前の例による。
suppl-5041-4/art-18/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4/art-18/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-18/par-1
The provisions of Article 58, paragraph (1) of the Inheritance Tax Act as amended by the provisions of Article 5 apply to the case where the Minister of Justice receives the provision of the notification information, etc. prescribed in that paragraph on or after the day specified in Article 1, item (viii) of the Supplementary Provisions, and the provisions then in force continue to govern the case where, before that day, the mayor of a municipality or any other person in charge of affairs relating to family registers referred to in Article 58, paragraph (1) of the Inheritance Tax Act before amendment by the provisions of Article 5 has accepted a notification of death or disappearance referred to in that paragraph.
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### 第九十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-5041-4/art-98 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4/art-98 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-98
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-5041-4/art-98/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4/art-98/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-98/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect, and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第九十九条（政令への委任） — Delegation to Cabinet Order
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suppl-5041-4/art-99 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4/art-99 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-99
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-5041-4/art-99/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4/art-99/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-99/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 令和四年六月一七日法律第六八号
suppl-5041-68 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-68 · https://japanlaw.org/l/325AC0000000073/suppl-5041-68
**第一項** この法律は、刑法等一部改正法施行日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5041-68/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-68/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5041-68/par-1
This Act comes into effect as of the effective date of the Act Partially Amending the Penal Code, etc.; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
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**一** 第五百九条の規定 公布の日
suppl-5041-68/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-68/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/suppl-5041-68/par-1/item-1
the provisions of Article 509: the date of promulgation
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## 附 則 令和五年三月三一日法律第三号
suppl-5051-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3
### 第一条（施行期日） — Effective Date
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suppl-5051-3/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-1
**第一項** この法律は、令和五年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5051-3/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-1/par-1
This Act comes into effect on April 1, 2023; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一及び二** 略
suppl-5051-3/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-1/par-1/item-1-to-2
Omitted
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**三** 次に掲げる規定 令和六年一月一日
suppl-5051-3/art-1/par-1/item-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-1/par-1/item-3
the following provisions: January 1, 2024;
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**イ** 第四条の規定（同条中相続税法第三十五条第五項ただし書の改正規定、同法第三十七条を削る改正規定、同法第三十六条の改正規定（同条第三項中「第六十六条第七項」を「第六十六条第八項」に改める部分を除く。）、同法第五章中同条を第三十七条とし、第三十五条の次に一条を加える改正規定及び同法第五十九条の改正規定を除く。）及び附則第十九条（第三項、第七項、第十項、第十二項及び第十五項を除く。）の規定
suppl-5051-3/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-1/par-1/item-3/sub-1
the provisions of Article 4 (excluding, in that Article, the provisions amending the proviso to Article 35, paragraph (5) of the Inheritance Tax Act, the provisions deleting Article 37 of that Act, the provisions amending Article 36 of that Act (excluding the part that replaces "Article 66, paragraph (7)" in paragraph (3) of that Article with "Article 66, paragraph (8)"), the provisions that, in Chapter V of that Act, change that Article to Article 37 and add one Article after Article 35, and the provisions amending Article 59 of that Act) and the provisions of Article 19 of the Supplementary Provisions (excluding paragraphs (3), (7), (10), (12) and (15));
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**四から七まで** 略
suppl-5051-3/art-1/par-1/item-4-to-7 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-1/par-1/item-4-to-7 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-1/par-1/item-4-to-7
Omitted
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**八** 次に掲げる規定 令和九年一月一日
suppl-5051-3/art-1/par-1/item-8 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-1/par-1/item-8
the following provisions: January 1, 2027;
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**イ及びロ** 略
suppl-5051-3/art-1/par-1/item-8/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-1/par-1/item-8/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-1/par-1/item-8/sub-1
Omitted
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**ハ** 附則第十九条第三項、第十項及び第十五項の規定
suppl-5051-3/art-1/par-1/item-8/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-1/par-1/item-8/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-1/par-1/item-8/sub-2
the provisions of Article 19, paragraphs (3), (10) and (15) of the Supplementary Provisions.
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### 第十九条（相続税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
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suppl-5051-3/art-19 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-19 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19
**第一項** 第四条の規定による改正後の相続税法（以下「新相続税法」という。）第十九条第一項、第二十一条の十五第一項及び第二項並びに第二十一条の十六第二項及び第三項の規定は、令和六年一月一日以後に贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下同じ。）により取得する財産に係る相続税について適用し、同日前に贈与により取得した財産に係る相続税については、なお従前の例による。
suppl-5051-3/art-19/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-19/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-1
The provisions of Article 19, paragraph (1), Article 21-15, paragraphs (1) and (2), and Article 21-16, paragraphs (2) and (3) of the Inheritance Tax Act as amended by the provisions of Article 4 (hereinafter referred to as the "New Inheritance Tax Act") apply to inheritance tax on property acquired by gift (excluding a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter) on or after January 1, 2024, and the provisions then in force continue to govern inheritance tax on property acquired by gift before that date.
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**第二項** 令和六年一月一日から令和八年十二月三十一日までの間に相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与及び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相続税法第二十一条の九第三項の規定の適用を受けるものに係る贈与を含む。以下この条において同じ。）により財産を取得する者については、前項の規定にかかわらず、新相続税法第十九条第一項の規定を適用する。この場合において、同項中「七年」とあるのは、「三年」とする。
suppl-5051-3/art-19/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-19/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-2
With regard to a person who acquires property by inheritance or bequest (including a gift that takes effect upon the death of the person who made the gift, and a gift relating to property acquired by gift from the decedent of that inheritance that is subject to the application of the provisions of Article 21-9, paragraph (3) of the Inheritance Tax Act; the same applies hereinafter in this Article) during the period from January 1, 2024 to December 31, 2026, the provisions of Article 19, paragraph (1) of the New Inheritance Tax Act apply, notwithstanding the preceding paragraph. In this case, the phrase "seven years" in that paragraph is deemed to be replaced with "three years".
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**第四項** 新相続税法第二十一条の十一の二の規定は、令和六年一月一日以後に贈与により取得する財産に係る贈与税について適用する。
suppl-5051-3/art-19/par-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-19/par-4 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-4
The provisions of Article 21-11-2 of the New Inheritance Tax Act apply to gift tax on property acquired by gift on or after January 1, 2024.
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**第五項** 新相続税法第二十一条の十二第一項及び第二十一条の十三の規定は、令和六年一月一日以後に贈与により取得する財産に係る贈与税について適用し、同日前に贈与により取得した財産に係る贈与税については、なお従前の例による。
suppl-5051-3/art-19/par-5 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-19/par-5 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-5
The provisions of Article 21-12, paragraph (1) and Article 21-13 of the New Inheritance Tax Act apply to gift tax on property acquired by gift on or after January 1, 2024, and the provisions then in force continue to govern gift tax on property acquired by gift before that date.
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**第六項** 新相続税法第二十八条第一項及び第二項（第二号に係る部分に限る。）の規定は、令和六年一月一日以後に贈与により財産を取得する者が提出する贈与税の申告書について適用し、同日前に贈与により財産を取得した者が提出する贈与税の申告書については、なお従前の例による。
suppl-5051-3/art-19/par-6 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-19/par-6 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-6
The provisions of Article 28, paragraphs (1) and (2) (limited to the part pertaining to item (ii)) of the New Inheritance Tax Act apply to gift tax returns filed by a person who acquires property by gift on or after January 1, 2024, and the provisions then in force continue to govern gift tax returns filed by a person who acquired property by gift before that date.
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**第七項** 新相続税法第三十六条の規定は、施行日以後に相続税法第二十七条の規定による申告書の提出期限が到来する相続税について適用する。
suppl-5051-3/art-19/par-7 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-19/par-7 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-7
The provisions of Article 36 of the New Inheritance Tax Act apply to inheritance tax for which the deadline for filing a return under the provisions of Article 27 of the Inheritance Tax Act arrives on or after the Effective Date.
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**第八項** 新相続税法第四十九条の規定は、令和六年一月一日以後に相続又は遺贈により財産を取得する者がする同条の規定による開示の請求について適用し、同日前に相続又は遺贈により財産を取得した者がする第四条の規定による改正前の相続税法第四十九条の規定による開示の請求については、なお従前の例による。
suppl-5051-3/art-19/par-8 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-19/par-8 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-8
The provisions of Article 49 of the New Inheritance Tax Act apply to a request for disclosure under the provisions of that Article made by a person who acquires property by inheritance or bequest on or after January 1, 2024, and the provisions then in force continue to govern a request for disclosure under the provisions of Article 49 of the Inheritance Tax Act prior to the amendment by the provisions of Article 4 made by a person who acquired property by inheritance or bequest before that date.
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**第九項** 令和六年一月一日から令和八年十二月三十一日までの間に相続又は遺贈により財産を取得する者に係る新相続税法第四十九条第一項（第一号に係る部分に限る。）の規定の適用については、同号中「第十九条第一項に規定する加算対象贈与財産」とあるのは、「当該他の共同相続人等が当該被相続人から当該相続の開始前三年以内に取得した財産（第二十一条の九第三項の規定の適用を受けた財産を除く。）」とする。
suppl-5051-3/art-19/par-9 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-19/par-9 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-9
With regard to the application of the provisions of Article 49, paragraph (1) (limited to the part pertaining to item (i)) of the New Inheritance Tax Act to a person who acquires property by inheritance or bequest during the period from January 1, 2024 to December 31, 2026, the phrase "gifted property to be added prescribed in Article 19, paragraph (1)" in that item is deemed to be replaced with "property acquired by the other co-heirs, etc. in question from the decedent within three years before the commencement of the succession (excluding property to which the provisions of Article 21-9, paragraph (3) were applied)".
machine translation, not official
**第十一項** 令和五年十二月三十一日以前に贈与により取得した相続税法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新相続税法第四十九条第一項（第二号に係る部分に限る。）の規定の適用については、同号中「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」とあるのは、「贈与税」とする。
suppl-5051-3/art-19/par-11 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-19/par-11 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-11
With regard to the application of the provisions of Article 49, paragraph (1) (limited to the part pertaining to item (ii)) of the New Inheritance Tax Act to property acquired by gift on or before December 31, 2023 to which the provisions of Article 21-9, paragraph (3) of the Inheritance Tax Act were applied, the phrase "gift tax after the deduction under the provisions of Article 21-11-2, paragraph (1)" in that item is deemed to be replaced with "gift tax".
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**第十二項** 新相続税法第五十九条第六項の規定は、施行日以後に提出すべき調書（相続税法第五十九条第五項に規定する調書をいう。以下この項において同じ。）について適用し、施行日前に提出すべき調書については、なお従前の例による。
suppl-5051-3/art-19/par-12 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-19/par-12 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-12
The provisions of Article 59, paragraph (6) of the New Inheritance Tax Act apply to a report (meaning the report prescribed in Article 59, paragraph (5) of the Inheritance Tax Act; the same applies hereinafter in this paragraph) required to be filed on or after the Effective Date, and the provisions then in force continue to govern a report required to be filed before the Effective Date.
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**第十三項** 新相続税法第六十六条の二第五項の規定は、令和六年一月一日以後に特定一般社団法人等（相続税法第六十六条の二第二項第三号に規定する特定一般社団法人等をいう。以下この条において同じ。）が贈与により取得する財産に係る相続税について適用し、同日前に特定一般社団法人等が贈与により取得した財産に係る相続税については、なお従前の例による。
suppl-5051-3/art-19/par-13 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-19/par-13 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-13
The provisions of Article 66-2, paragraph (5) of the New Inheritance Tax Act apply to inheritance tax on property acquired by gift by a specified general incorporated association or similar corporation (meaning a specified general incorporated association or similar corporation prescribed in Article 66-2, paragraph (2), item (iii) of the Inheritance Tax Act; the same applies hereinafter in this Article) on or after January 1, 2024, and the provisions then in force continue to govern inheritance tax on property acquired by gift by a specified general incorporated association or similar corporation before that date.
machine translation, not official
**第十四項** 令和六年一月一日から令和八年十二月三十一日までの間に遺贈により金額を取得したものとみなされる特定一般社団法人等については、前項の規定にかかわらず、新相続税法第六十六条の二第五項の規定を適用する。この場合において、同項中「七年」とあるのは、「三年」とする。
suppl-5051-3/art-19/par-14 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-19/par-14 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-14
With regard to a specified general incorporated association or similar corporation that is deemed to have acquired an amount of money by bequest during the period from January 1, 2024 to December 31, 2026, the provisions of Article 66-2, paragraph (5) of the New Inheritance Tax Act apply, notwithstanding the preceding paragraph. In this case, the phrase "seven years" in that paragraph is deemed to be replaced with "three years".
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### 第七十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-5051-3/art-78 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-78 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-78
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-5051-3/art-78/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-78/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-78/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第七十九条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-5051-3/art-79 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-79 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-79
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-5051-3/art-79/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-79/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-79/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## 附 則 令和六年三月三〇日法律第八号
suppl-5061-8 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5061-8 · https://japanlaw.org/l/325AC0000000073/suppl-5061-8
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-5061-8/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5061-8/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-5061-8/art-1
**第一項** この法律は、令和六年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5061-8/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5061-8/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5061-8/art-1/par-1
This Act comes into effect as of April 1, 2024; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
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**一から七まで** 略
suppl-5061-8/art-1/par-1/item-1-to-7 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5061-8/art-1/par-1/item-1-to-7 · https://japanlaw.org/l/325AC0000000073/suppl-5061-8/art-1/par-1/item-1-to-7
Omitted
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**八** 次に掲げる規定 令和九年一月一日
suppl-5061-8/art-1/par-1/item-8 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5061-8/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000073/suppl-5061-8/art-1/par-1/item-8
the following provisions: January 1, 2027;
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**イ** 略
suppl-5061-8/art-1/par-1/item-8/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5061-8/art-1/par-1/item-8/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-5061-8/art-1/par-1/item-8/sub-1
Omitted
machine translation, not official
**ロ** 第三条中相続税法第五十九条第五項の改正規定及び附則第十二条第二項の規定
suppl-5061-8/art-1/par-1/item-8/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5061-8/art-1/par-1/item-8/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-5061-8/art-1/par-1/item-8/sub-2
the provisions of Article 3 amending Article 59, paragraph (5) of the Inheritance Tax Act, and the provisions of Article 12, paragraph (2) of the Supplementary Provisions;
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**九** 次に掲げる規定 公益信託に関する法律（令和六年法律第三十号）の施行の日
suppl-5061-8/art-1/par-1/item-9 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5061-8/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000073/suppl-5061-8/art-1/par-1/item-9
the following provisions: the date on which the Act on Public Interest Trusts (Act No. 30 of 2024) comes into effect;
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**イ** 略
suppl-5061-8/art-1/par-1/item-9/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5061-8/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-5061-8/art-1/par-1/item-9/sub-1
Omitted
machine translation, not official
**ロ** 第二条中法人税法第二条の改正規定（同条第十二号の十四に係る部分を除く。）、同法第十二条の改正規定、同法第三十七条の改正規定及び同法附則第十九条の三を削る改正規定並びに附則第七条、第八条及び第六十七条の規定
suppl-5061-8/art-1/par-1/item-9/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5061-8/art-1/par-1/item-9/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-5061-8/art-1/par-1/item-9/sub-2
the provisions amending Article 2 of the Corporation Tax Act in Article 2 (excluding the part concerning item (xii)-14 of that Article), the provisions amending Article 12 of that Act, the provisions amending Article 37 of that Act and the provisions deleting Article 19-3 of the Supplementary Provisions of that Act, and the provisions of Articles 7, 8 and 67 of the Supplementary Provisions.
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**ハ** 第三条の規定（同条中相続税法第五十九条第五項の改正規定を除く。）及び附則第十二条第一項の規定
suppl-5061-8/art-1/par-1/item-9/sub-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5061-8/art-1/par-1/item-9/sub-3 · https://japanlaw.org/l/325AC0000000073/suppl-5061-8/art-1/par-1/item-9/sub-3
the provisions of Article 3 (excluding the provisions of that Article amending Article 59, paragraph (5) of the Inheritance Tax Act) and the provisions of Article 12, paragraph (1) of the Supplementary Provisions.
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### 第十二条（相続税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
caption: machine translation, not official
suppl-5061-8/art-12 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5061-8/art-12 · https://japanlaw.org/l/325AC0000000073/suppl-5061-8/art-12
**第一項** 公益信託に関する法律による改正前の公益信託ニ関スル法律第一条に規定する公益信託（移行認可を受けたものを除く。）については、第三条の規定による改正前の相続税法第二十一条の三第一項第四号及び附則第二十四項の規定は、なおその効力を有する。この場合において、同号中「所得税法第七十八条第三項（寄附金控除）」とあるのは「所得税法等の一部を改正する法律（令和六年法律第八号）附則第三条第一項（寄附金控除に関する経過措置）」と、同項中「公益信託ニ関スル法律」とあるのは「公益信託に関する法律（令和六年法律第三十号）附則第二条第二項（公益信託に関する法律の適用等に関する経過措置）の規定によりなお従前の例によることとされる場合における同法による改正前の公益信託ニ関スル法律」とする。
suppl-5061-8/art-12/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5061-8/art-12/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5061-8/art-12/par-1
With regard to a public interest trust prescribed in Article 1 of the Act on Charitable Trust prior to the amendment by the Act on Public Interest Trusts (excluding one that has received transition authorization), the provisions of Article 21-3, paragraph (1), item (iv) of the Inheritance Tax Act prior to the amendment by the provisions of Article 3, and of paragraph (24) of the Supplementary Provisions of that Act, remain in force. In this case, the phrase "Article 78, paragraph (3) (Donation Deduction) of the Income Tax Act" in Article 21-3, paragraph (1), item (iv) is deemed to be replaced with "Article 3, paragraph (1) (Transitional Measures Concerning Donation Deduction) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024)", and the phrase "Act on Charitable Trust" in paragraph (24) of the Supplementary Provisions is deemed to be replaced with "in the case where the provisions then in force continue to govern pursuant to the provisions of Article 2, paragraph (2) (Transitional Measures Concerning the Application, etc. of the Act on Public Interest Trusts) of the Supplementary Provisions of the Act on Public Interest Trusts (Act No. 30 of 2024), the Act on Charitable Trust prior to the amendment by that Act".
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### 第七十二条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-5061-8/art-72 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5061-8/art-72 · https://japanlaw.org/l/325AC0000000073/suppl-5061-8/art-72
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-5061-8/art-72/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5061-8/art-72/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5061-8/art-72/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect, and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
machine translation, not official
### 第七十三条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-5061-8/art-73 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5061-8/art-73 · https://japanlaw.org/l/325AC0000000073/suppl-5061-8/art-73
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-5061-8/art-73/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5061-8/art-73/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5061-8/art-73/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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---
## Sources
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- 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
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- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-021, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-022, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-023, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-024, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-025, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-026, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-027, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-028, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-029, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-030, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-031, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-032, translated 2026-10-11
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-033, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-034, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-035, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-036, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-037, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-038, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-039, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-040, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T171218-001, translated 2026-10-11
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T171218-002, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261012T191137-001, translated 2026-10-13
- This site's parser, version 190 — 相続税法 — structure, counts, cross-references and defined terms, computed 2026-10-11