# 相続税法 / Inheritance Tax Act — 第十条 (Article 10)

- 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: 第十条 (Article 10) — address `art-10`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/art-10
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-10
- 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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### 第十条
<sup>art-10 · https://japanlaw.org/ja/inheritance-tax-act/art-10 · https://japanlaw.org/l/325AC0000000073/art-10</sup>

  **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。
  <sup>art-10/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-10/par-1 · https://japanlaw.org/l/325AC0000000073/art-10/par-1</sup>
  The location of the property listed in the following items is determined by the place prescribed in the respective items.
  <sup>machine translation, not official</sup>

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

    **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
    <sup>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</sup>
    with respect to mining rights, lease rights over mining claims, or quarrying rights: the location of the mining area or quarry;
    <sup>machine translation, not official</sup>

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

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

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

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

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

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

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

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

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

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

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

  **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。
  <sup>art-10/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-10/par-2 · https://japanlaw.org/l/325AC0000000073/art-10/par-2</sup>
  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.
  <sup>machine translation, not official</sup>

  **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。
  <sup>art-10/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-10/par-3 · https://japanlaw.org/l/325AC0000000073/art-10/par-3</sup>
  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.
  <sup>machine translation, not official</sup>

  **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。
  <sup>art-10/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-10/par-4 · https://japanlaw.org/l/325AC0000000073/art-10/par-4</sup>
  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.
  <sup>machine translation, not official</sup>

---

## Cites
- art-10/par-1/item-5: 第五十九条第一項 → 相続税法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-59/par-1 · https://japanlaw.org/l/325AC0000000073/art-59/par-1
- art-10/par-1/item-5: 第二項 → 相続税法 第五十九条第二項 (Article 59, paragraph (2)), art-59/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-59/par-2 · https://japanlaw.org/l/325AC0000000073/art-59/par-2
- art-10/par-1/item-5: 次号 → 相続税法 第十条第一項第六号 (Article 10, paragraph (1), item (vi)), 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
- art-10/par-1/item-9: 法人税法第二条第二十九号 → 法人税法 第二条第一項第二十九号 (Article 2, paragraph (1), item (xxix)), art-2/par-1/item-29 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-29 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-29
- art-10/par-1/item-9: 同条第二十九号の二 → 法人税法 第二条第一項第二十九号の二 (Article 2, paragraph (1), item (xxix-2)), art-2/par-1/item-29-2 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-29-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-29-2
- art-10/par-1/item-12: 第七条 → 相続税法 第七条 (Article 7), art-7 — https://japanlaw.org/ja/inheritance-tax-act/art-7 · https://japanlaw.org/l/325AC0000000073/art-7
- art-10/par-1/item-12: この条 → 相続税法 第十条 (Article 10), art-10 — https://japanlaw.org/ja/inheritance-tax-act/art-10 · https://japanlaw.org/l/325AC0000000073/art-10
- art-10/par-1/item-13: 前各号 → 相続税法 第十条第一項第一号 (Article 10, paragraph (1), item (i)), 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
- art-10/par-1/item-13: 前各号 → 相続税法 第十条第一項第十号 (Article 10, paragraph (1), item (x)), 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
- art-10/par-1/item-13: 前各号 → 相続税法 第十条第一項第十一号 (Article 10, paragraph (1), item (xi)), 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
- art-10/par-1/item-13: 前各号 → 相続税法 第十条第一項第十二号 (Article 10, paragraph (1), item (xii)), 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
- art-10/par-1/item-13: 前各号 → 相続税法 第十条第一項第二号 (Article 10, paragraph (1), item (ii)), 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
- art-10/par-1/item-13: 前各号 → 相続税法 第十条第一項第三号 (Article 10, paragraph (1), item (iii)), 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
- art-10/par-1/item-13: 前各号 → 相続税法 第十条第一項第四号 (Article 10, paragraph (1), item (iv)), 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
- art-10/par-1/item-13: 前各号 → 相続税法 第十条第一項第五号 (Article 10, paragraph (1), item (v)), 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
- art-10/par-1/item-13: 前各号 → 相続税法 第十条第一項第六号 (Article 10, paragraph (1), item (vi)), 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
- art-10/par-1/item-13: 前各号 → 相続税法 第十条第一項第七号 (Article 10, paragraph (1), item (vii)), 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
- art-10/par-1/item-13: 前各号 → 相続税法 第十条第一項第八号 (Article 10, paragraph (1), item (viii)), 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
- art-10/par-1/item-13: 前各号 → 相続税法 第十条第一項第九号 (Article 10, paragraph (1), item (ix)), 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
- art-10/par-3: 第一項 → 相続税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-10/par-1 · https://japanlaw.org/l/325AC0000000073/art-10/par-1
- art-10/par-3: 前項 → 相続税法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-10/par-2 · https://japanlaw.org/l/325AC0000000073/art-10/par-2
- art-10/par-4: 前三項 → 相続税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-10/par-1 · https://japanlaw.org/l/325AC0000000073/art-10/par-1
- art-10/par-4: 前三項 → 相続税法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-10/par-2 · https://japanlaw.org/l/325AC0000000073/art-10/par-2
- art-10/par-4: 前三項 → 相続税法 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-10/par-3 · https://japanlaw.org/l/325AC0000000073/art-10/par-3

## Cited by

6 provisions cite this one. No official source publishes this direction.

- 相続税法 第十条第一項第五号 — https://japanlaw.org/ja/inheritance-tax-act/art-10/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/art-10/par-1/item-5
- 相続税法 第十条第一項第十二号 — https://japanlaw.org/ja/inheritance-tax-act/art-10/par-1/item-12 · https://japanlaw.org/l/325AC0000000073/art-10/par-1/item-12
- 相続税法 第十条第一項第十三号 — https://japanlaw.org/ja/inheritance-tax-act/art-10/par-1/item-13 · https://japanlaw.org/l/325AC0000000073/art-10/par-1/item-13
- 相続税法 第十条第三項 — https://japanlaw.org/ja/inheritance-tax-act/art-10/par-3 · https://japanlaw.org/l/325AC0000000073/art-10/par-3
- 相続税法 第十条第四項 — https://japanlaw.org/ja/inheritance-tax-act/art-10/par-4 · https://japanlaw.org/l/325AC0000000073/art-10/par-4
- 相続税法 附則第三十四条第四項（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-4 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-34/par-4

---

## 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-20261011T162312-005, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-004, 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