# 相続税法 / Inheritance Tax Act — 第一条の四 (Article 1-4) - 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: 第一条の四 (Article 1-4)（贈与税の納税義務者） — address `art-1-4` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/art-1-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-1-4 - 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. --- ### 第一条の四（贈与税の納税義務者） — Persons Liable for Gift Tax caption: machine translation, not official 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: machine translation, not official **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: machine translation, not official **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; machine translation, not official **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); machine translation, not official **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: 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-1-4/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: machine translation, not official **（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; machine translation, not official **（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); machine translation, not official **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); machine translation, not official **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)); machine translation, not official **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)). machine translation, not official **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: machine translation, not official **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; machine translation, not official **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; machine translation, not official **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. 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-1-4/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: machine translation, not official **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; machine translation, not official **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; machine translation, not official **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. machine translation, not official --- ## Cites - art-1-4/par-1/item-3: 第一号 → 相続税法 第一条の四第一項第一号 (Article 1-4, paragraph (1), item (i)), 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 - art-1-4/par-1/item-4: 第二号 → 相続税法 第一条の四第一項第二号 (Article 1-4, paragraph (1), item (ii)), 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 - art-1-4/par-2: 所得税法第百三十七条の二 → 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-1-4/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-1-4/par-2: 前項第一号 → 相続税法 第一条の四第一項第一号 (Article 1-4, paragraph (1), item (i)), 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 - art-1-4/par-2: 第二号 → 相続税法 第一条の四第一項第二号 (Article 1-4, paragraph (1), item (ii)), 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 - art-1-4/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-1-4/par-2/item-1: 前項第一号 → 相続税法 第一条の四第一項第一号 (Article 1-4, paragraph (1), item (i)), 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 - art-1-4/par-2/item-1: 第二号 → 相続税法 第一条の四第一項第二号 (Article 1-4, paragraph (1), item (ii)), 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 - art-1-4/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-1-4/par-2/item-2: この号 → 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-1-4/par-2/item-2: 前項第一号 → 相続税法 第一条の四第一項第一号 (Article 1-4, paragraph (1), item (i)), 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 - art-1-4/par-2/item-2: 第二号 → 相続税法 第一条の四第一項第二号 (Article 1-4, paragraph (1), item (ii)), 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 - art-1-4/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-1-4/par-2/item-3: 前項第一号 → 相続税法 第一条の四第一項第一号 (Article 1-4, paragraph (1), item (i)), 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 - art-1-4/par-2/item-3: 第二号 → 相続税法 第一条の四第一項第二号 (Article 1-4, paragraph (1), item (ii)), 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 - art-1-4/par-3: 第一項 → 相続税法 第一条の四第一項 (Article 1-4, paragraph (1)), 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 ## Cited by 28 provisions cite this one. No official source publishes this direction. - 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 第一条の四第一項第三号（贈与税の納税義務者） — 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 - 相続税法 第一条の四第一項第四号（贈与税の納税義務者） — 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 - 相続税法 第一条の四第二項（贈与税の納税義務者） — https://japanlaw.org/ja/inheritance-tax-act/art-1-4/par-2 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-2 - 相続税法 第一条の四第二項第一号（贈与税の納税義務者） — 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 - 相続税法 第一条の四第二項第二号（贈与税の納税義務者） — 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 - 相続税法 第一条の四第二項第三号（贈与税の納税義務者） — 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 - 相続税法 第一条の四第三項（贈与税の納税義務者） — https://japanlaw.org/ja/inheritance-tax-act/art-1-4/par-3 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-3 - 相続税法 第二条の二第一項（贈与税の課税財産の範囲） — https://japanlaw.org/ja/inheritance-tax-act/art-2-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-2-2/par-1 - 相続税法 第二条の二第二項（贈与税の課税財産の範囲） — https://japanlaw.org/ja/inheritance-tax-act/art-2-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-2-2/par-2 - 相続税法 第二十一条の二第一項（贈与税の課税価格） — https://japanlaw.org/ja/inheritance-tax-act/art-21-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-2/par-1 - 相続税法 第二十一条の二第二項（贈与税の課税価格） — https://japanlaw.org/ja/inheritance-tax-act/art-21-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-2/par-2 - 相続税法 第二十一条の二第三項（贈与税の課税価格） — https://japanlaw.org/ja/inheritance-tax-act/art-21-2/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-2/par-3 - 相続税法 第二十一条の四第一項（特定障害者に対する贈与税の非課税） — https://japanlaw.org/ja/inheritance-tax-act/art-21-4/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-4/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 附則第三十四条第二項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-34/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-34/par-2 - 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 附則第四十三条第二項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/inheritance-tax-act/suppl-4301-7/art-43/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-43/par-2 - 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 - 租税特別措置法 第七十条の二第二項第一号（直系尊属から住宅取得等資金の贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-2/item-1 - 租税特別措置法 第七十条の三第三項第一号イ（特定の贈与者から住宅取得等資金の贈与を受けた場合の相続時精算課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-3/par-3/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-3/item-1/sub-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-20261011T165043-002, 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