# 相続税法 / Inheritance Tax Act — 第十一条 (Article 11) - 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: 第十一条 (Article 11)（相続税の課税） — address `art-11` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-11 - 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. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 第七十条の六第二項第一号（農地等についての相続税の納税猶予及び免除等） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-2/item-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-20261011T162312-005, 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