# 相続税法 / Inheritance Tax Act — 第一条の二 (Article 1-2)

- Law: 相続税法 (Inheritance Tax Act), 昭和二十五年法律第七十三号
- English title "Inheritance Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第一条の二 (Article 1-2)（定義） — address `art-1-2`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/art-1-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-1-2
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第一条の二（定義） — Definitions
<sup>caption: machine translation, not official</sup>
<sup>art-1-2 · https://japanlaw.org/ja/inheritance-tax-act/art-1-2 · https://japanlaw.org/l/325AC0000000073/art-1-2</sup>

  **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。
  <sup>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</sup>
  In this Act, the meanings of the terms set forth in the following items are as prescribed respectively in those items:
  <sup>machine translation, not official</sup>

    **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。
    <sup>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</sup>
    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);
    <sup>machine translation, not official</sup>

    **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。
    <sup>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</sup>
    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;
    <sup>machine translation, not official</sup>

    **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。
    <sup>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</sup>
    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);
    <sup>machine translation, not official</sup>

    **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。
    <sup>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</sup>
    Amended return: an amended return prescribed in Article 19, paragraph (3) (Amended Return) of the Act on General Rules for National Taxes;
    <sup>machine translation, not official</sup>

    **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。
    <sup>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</sup>
    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;
    <sup>machine translation, not official</sup>

    **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。
    <sup>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</sup>
    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.
    <sup>machine translation, not official</sup>

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## Cites
- art-1-2/par-1/item-1: 民法（明治二十九年法律第八十九号）第八百七十七条 → 民法 第八百七十七条 (Article 877), art-877 — https://japanlaw.org/ja/civil-code/art-877 · https://japanlaw.org/l/129AC0000000089/art-877
- art-1-2/par-1/item-2: 第五十条第二項 → 相続税法 第五十条第二項 (Article 50, paragraph (2)), art-50/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-50/par-2 · https://japanlaw.org/l/325AC0000000073/art-50/par-2
- art-1-2/par-1/item-2: 第二十七条第一項 → 相続税法 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-27/par-1 · https://japanlaw.org/l/325AC0000000073/art-27/par-1
- art-1-2/par-1/item-2: 第二項 → 相続税法 第二十七条第二項 (Article 27, paragraph (2)), art-27/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-27/par-2 · https://japanlaw.org/l/325AC0000000073/art-27/par-2
- art-1-2/par-1/item-2: 第二十八条第一項 → 相続税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-28/par-1 · https://japanlaw.org/l/325AC0000000073/art-28/par-1
- art-1-2/par-1/item-2: 第二項 → 相続税法 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-28/par-2 · https://japanlaw.org/l/325AC0000000073/art-28/par-2
- art-1-2/par-1/item-2: 第二十九条 → 相続税法 第二十九条 (Article 29), art-29 — https://japanlaw.org/ja/inheritance-tax-act/art-29 · https://japanlaw.org/l/325AC0000000073/art-29
- art-1-2/par-1/item-3: 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 → 国税通則法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-18/par-2 · https://japanlaw.org/l/337AC0000000066/art-18/par-2
- art-1-2/par-1/item-4: 国税通則法第十九条第三項 → 国税通則法 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-19/par-3 · https://japanlaw.org/l/337AC0000000066/art-19/par-3
- art-1-2/par-1/item-5: 国税通則法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24
- art-1-2/par-1/item-5: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- art-1-2/par-1/item-6: 第三十三条の二 → 相続税法 第三十三条の二 (Article 33-2), art-33-2 — https://japanlaw.org/ja/inheritance-tax-act/art-33-2 · https://japanlaw.org/l/325AC0000000073/art-33-2
- art-1-2/par-1/item-6: 国税通則法第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25

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## Sources

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