# 相続税法 / Inheritance Tax Act — 第一条の三 (Article 1-3) - 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: 第一条の三 (Article 1-3)（相続税の納税義務者） — address `art-1-3` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/art-1-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-1-3 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第一条の三（相続税の納税義務者） — Persons Liable for Inheritance Tax caption: machine translation, not official 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: machine translation, not official **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; machine translation, not official **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); machine translation, not official **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: machine translation, not official **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: machine translation, not official **（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; machine translation, not official **（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); machine translation, not official **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); machine translation, not official **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)); machine translation, not official **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). machine translation, not official **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: machine translation, not official **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. machine translation, not official --- ## Cites - art-1-3/par-1/item-3: 第一号 → 相続税法 第一条の三第一項第一号 (Article 1-3, paragraph (1), item (i)), art-1-3/par-1/item-1 — https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-1 - art-1-3/par-1/item-4: 第二号 → 相続税法 第一条の三第一項第二号 (Article 1-3, paragraph (1), item (ii)), art-1-3/par-1/item-2 — https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-2 - art-1-3/par-1/item-5: 第二十一条の九第三項 → 相続税法 第二十一条の九第三項 (Article 21-9, paragraph (3)), art-21-9/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-21-9/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-3 - art-1-3/par-1/item-5: 前各号 → 相続税法 第一条の三第一項第一号 (Article 1-3, paragraph (1), item (i)), art-1-3/par-1/item-1 — https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-1 - art-1-3/par-1/item-5: 前各号 → 相続税法 第一条の三第一項第二号 (Article 1-3, paragraph (1), item (ii)), art-1-3/par-1/item-2 — https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-2 - art-1-3/par-1/item-5: 前各号 → 相続税法 第一条の三第一項第三号 (Article 1-3, paragraph (1), item (iii)), art-1-3/par-1/item-3 — https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-3 - art-1-3/par-1/item-5: 前各号 → 相続税法 第一条の三第一項第四号 (Article 1-3, paragraph (1), item (iv)), art-1-3/par-1/item-4 — https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-4 - art-1-3/par-2: 所得税法（昭和四十年法律第三十三号）第百三十七条の二 → 所得税法 第百三十七条の二 (Article 137-2), art-137-2 — https://japanlaw.org/ja/income-tax-act/art-137-2 · https://japanlaw.org/l/340AC0000000033/art-137-2 - art-1-3/par-2: 第百三十七条の三 → 所得税法 第百三十七条の三 (Article 137-3), art-137-3 — https://japanlaw.org/ja/income-tax-act/art-137-3 · https://japanlaw.org/l/340AC0000000033/art-137-3 - art-1-3/par-2: 前項第一号 → 相続税法 第一条の三第一項第一号 (Article 1-3, paragraph (1), item (i)), art-1-3/par-1/item-1 — https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-1 - art-1-3/par-2: 第二号 → 相続税法 第一条の三第一項第二号 (Article 1-3, paragraph (1), item (ii)), art-1-3/par-1/item-2 — https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-2 - art-1-3/par-2/item-1: 所得税法第百三十七条の二第一項 → 所得税法 第百三十七条の二第一項 (Article 137-2, paragraph (1)), art-137-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-1 - art-1-3/par-2/item-1: 同条第二項 → 所得税法 第百三十七条の二第二項 (Article 137-2, paragraph (2)), art-137-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-2 - art-1-3/par-2/item-1: 次条第二項第一号 → 相続税法 第一条の四第二項第一号 (Article 1-4, paragraph (2), item (i)), 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 - art-1-3/par-2/item-1: 前項第一号 → 相続税法 第一条の三第一項第一号 (Article 1-3, paragraph (1), item (i)), art-1-3/par-1/item-1 — https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-1 - art-1-3/par-2/item-1: 第二号 → 相続税法 第一条の三第一項第二号 (Article 1-3, paragraph (1), item (ii)), art-1-3/par-1/item-2 — https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-2 - art-1-3/par-2/item-2: 所得税法第百三十七条の三第一項 → 所得税法 第百三十七条の三第一項 (Article 137-3, paragraph (1)), art-137-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-1 - art-1-3/par-2/item-2: 同条第三項 → 所得税法 第百三十七条の三第三項 (Article 137-3, paragraph (3)), art-137-3/par-3 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-3 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-3 - art-1-3/par-2/item-2: この号 → 相続税法 第一条の三第二項第二号 (Article 1-3, paragraph (2), item (ii)), 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 - art-1-3/par-2/item-2: 次条第二項第二号 → 相続税法 第一条の四第二項第二号 (Article 1-4, paragraph (2), item (ii)), 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 - art-1-3/par-2/item-2: 前項第一号 → 相続税法 第一条の三第一項第一号 (Article 1-3, paragraph (1), item (i)), art-1-3/par-1/item-1 — https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-1 - art-1-3/par-2/item-2: 第二号 → 相続税法 第一条の三第一項第二号 (Article 1-3, paragraph (1), item (ii)), art-1-3/par-1/item-2 — https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-2 - art-1-3/par-2/item-3: 所得税法第百三十七条の三第二項 → 所得税法 第百三十七条の三第二項 (Article 137-3, paragraph (2)), art-137-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-2 - art-1-3/par-2/item-3: 同条第三項 → 所得税法 第百三十七条の三第三項 (Article 137-3, paragraph (3)), art-137-3/par-3 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-3 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-3 - art-1-3/par-2/item-3: この号 → 相続税法 第一条の三第二項第三号 (Article 1-3, paragraph (2), item (iii)), 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 - art-1-3/par-2/item-3: 次条第二項第三号 → 相続税法 第一条の四第二項第三号 (Article 1-4, paragraph (2), item (iii)), 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 - art-1-3/par-2/item-3: 前項第一号 → 相続税法 第一条の三第一項第一号 (Article 1-3, paragraph (1), item (i)), art-1-3/par-1/item-1 — https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-1 - art-1-3/par-2/item-3: 第二号 → 相続税法 第一条の三第一項第二号 (Article 1-3, paragraph (1), item (ii)), art-1-3/par-1/item-2 — https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-2 - art-1-3/par-3: 第一項 → 相続税法 第一条の三第一項 (Article 1-3, paragraph (1)), 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 - art-1-3/par-3/item-1: 別表第一 → 出入国管理及び難民認定法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/ja/immigration-control-act/appdx-1 · https://japanlaw.org/l/326CO0000000319/appdx-1 - art-1-3/par-3/item-1: 次号 → 相続税法 第一条の三第三項第二号 (Article 1-3, paragraph (3), item (ii)), 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 - art-1-3/par-3/item-1: 次条第三項 → 相続税法 第一条の四第三項 (Article 1-4, paragraph (3)), 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 ## Cited by 26 provisions cite this one. No official source publishes this direction. - 相続税法 第一条の三第一項第三号（相続税の納税義務者） — 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 - 相続税法 第一条の三第一項第四号（相続税の納税義務者） — 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 - 相続税法 第一条の三第一項第五号（相続税の納税義務者） — 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 - 相続税法 第一条の三第二項（相続税の納税義務者） — https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-2 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-2 - 相続税法 第一条の三第二項第一号（相続税の納税義務者） — 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 - 相続税法 第一条の三第二項第二号（相続税の納税義務者） — 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 - 相続税法 第一条の三第二項第三号（相続税の納税義務者） — 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 - 相続税法 第一条の三第三項（相続税の納税義務者） — https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-3 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-3 - 相続税法 第一条の三第三項第一号（相続税の納税義務者） — 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 - 相続税法 第二条第一項（相続税の課税財産の範囲） — https://japanlaw.org/ja/inheritance-tax-act/art-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-2/par-1 - 相続税法 第二条第二項（相続税の課税財産の範囲） — https://japanlaw.org/ja/inheritance-tax-act/art-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-2/par-2 - 相続税法 第十一条の二第一項（相続税の課税価格） — https://japanlaw.org/ja/inheritance-tax-act/art-11-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-11-2/par-1 - 相続税法 第十一条の二第二項（相続税の課税価格） — https://japanlaw.org/ja/inheritance-tax-act/art-11-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-11-2/par-2 - 相続税法 第十三条第一項（債務控除） — https://japanlaw.org/ja/inheritance-tax-act/art-13/par-1 · https://japanlaw.org/l/325AC0000000073/art-13/par-1 - 相続税法 第十三条第二項（債務控除） — https://japanlaw.org/ja/inheritance-tax-act/art-13/par-2 · https://japanlaw.org/l/325AC0000000073/art-13/par-2 - 相続税法 第十九条の三第一項（未成年者控除） — https://japanlaw.org/ja/inheritance-tax-act/art-19-3/par-1 · https://japanlaw.org/l/325AC0000000073/art-19-3/par-1 - 相続税法 第十九条の四第一項（障害者控除） — https://japanlaw.org/ja/inheritance-tax-act/art-19-4/par-1 · https://japanlaw.org/l/325AC0000000073/art-19-4/par-1 - 相続税法 第六十二条第一項（納税地） — https://japanlaw.org/ja/inheritance-tax-act/art-62/par-1 · https://japanlaw.org/l/325AC0000000073/art-62/par-1 - 相続税法 第六十二条第二項（納税地） — https://japanlaw.org/ja/inheritance-tax-act/art-62/par-2 · https://japanlaw.org/l/325AC0000000073/art-62/par-2 - 相続税法 第六十六条第三項（人格のない社団又は財団等に対する課税） — https://japanlaw.org/ja/inheritance-tax-act/art-66/par-3 · https://japanlaw.org/l/325AC0000000073/art-66/par-3 - 相続税法 第六十六条の二第四項（特定の一般社団法人等に対する課税） — https://japanlaw.org/ja/inheritance-tax-act/art-66-2/par-4 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-4 - 相続税法 附則第三十四条第一項（相続税法の一部改正に伴う経過措置） — 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 - 相続税法 附則第三十一条第一項（相続税法の一部改正に伴う経過措置） — 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 - 相続税法 附則第三十一条第二項（相続税法の一部改正に伴う経過措置） — 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 - 相続税法 附則第四十三条第一項（相続税法の一部改正に伴う経過措置） — 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 - 相続税法 附則第十一条第一項（相続税法の一部改正に伴う経過措置） — 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 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-002, translated 2026-10-12 - claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T171218-001, translated 2026-10-11 - This site's parser, version 190 — 相続税法 — structure, counts, cross-references and defined terms, computed 2026-10-11