# 相続税法 / Inheritance Tax Act — 第十二条 (Article 12)

- 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: 第十二条 (Article 12)（相続税の非課税財産） — address `art-12`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/art-12
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-12
- 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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### 第十二条（相続税の非課税財産） — Non-taxable Property for Inheritance Tax
<sup>caption: machine translation, not official</sup>
<sup>art-12 · https://japanlaw.org/ja/inheritance-tax-act/art-12 · https://japanlaw.org/l/325AC0000000073/art-12</sup>

  **第一項**  次に掲げる財産の価額は、相続税の課税価格に算入しない。
  <sup>art-12/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1 · https://japanlaw.org/l/325AC0000000073/art-12/par-1</sup>
  The value of the following property is not included in the taxable value for inheritance tax:
  <sup>machine translation, not official</sup>

    **一**  皇室経済法（昭和二十二年法律第四号）第七条（皇位に伴う由緒ある物）の規定により皇位とともに皇嗣が受けた物
    <sup>art-12/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-1</sup>
    items received by the Imperial heir together with the Imperial Throne pursuant to the provisions of Article 7 (Historic Items Accompanying the Imperial Throne) of the Imperial Household Finance Act (Act No. 4 of 1947);
    <sup>machine translation, not official</sup>

    **二**  墓所、霊びよう及び祭具並びにこれらに準ずるもの
    <sup>art-12/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-2</sup>
    gravesites, mausoleums and ritual implements, and anything equivalent to them;
    <sup>machine translation, not official</sup>

    **三**  宗教、慈善、学術その他公益を目的とする事業を行う者で政令で定めるものが相続又は遺贈により取得した財産で当該公益を目的とする事業の用に供することが確実なもの（次号に掲げるものを除く。）
    <sup>art-12/par-1/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-3</sup>
    property acquired by inheritance or bequest by a person who conducts a business for religious, charitable, academic or other public interest purposes and is specified by Cabinet Order, where it is certain that the property will be used for that business for a public interest purpose (excluding property listed in the following item);
    <sup>machine translation, not official</sup>

    **四**  公益信託に関する法律（令和六年法律第三十号）第二条第一項第一号（定義）に規定する公益信託（第二十一条の三第一項第一号及び第四号において「公益信託」という。）の受託者が遺贈により取得した財産（その信託財産として取得したものに限る。）
    <sup>art-12/par-1/item-4 · https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-4</sup>
    property acquired by bequest by the trustee of a public interest trust prescribed in Article 2, paragraph (1), item (i) (Definitions) of the Act on Public Interest Trusts (Act No. 30 of 2024) (referred to as a "public interest trust" in Article 21-3, paragraph (1), items (i) and (iv)) (limited to property acquired as its trust property);
    <sup>machine translation, not official</sup>

    **五**  条例の規定により地方公共団体が精神又は身体に障害のある者に関して実施する共済制度で政令で定めるものに基づいて支給される給付金を受ける権利
    <sup>art-12/par-1/item-5 · https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-5</sup>
    the right to receive benefits paid under a mutual aid system, specified by Cabinet Order, that a local government implements pursuant to the provisions of a Prefectural or Municipal Ordinance for persons with mental or physical disabilities;
    <sup>machine translation, not official</sup>

    **六**  相続人の取得した第三条第一項第一号に掲げる保険金（前号に掲げるものを除く。以下この号において同じ。）については、イ又はロに掲げる場合の区分に応じそれぞれイ又はロに定める金額に相当する部分
    <sup>art-12/par-1/item-6 · https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-6 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-6</sup>
    with respect to insurance benefits listed in Article 3, paragraph (1), item (i) that are acquired by an heir (excluding those listed in the preceding item; the same applies hereinafter in this item), the portion equivalent to the amount specified in (a) or (b) according to the category of cases set out in (a) or (b), respectively;
    <sup>machine translation, not official</sup>

      **イ**  第三条第一項第一号の被相続人の全ての相続人が取得した同号に掲げる保険金の合計額が五百万円に当該被相続人の第十五条第二項に規定する相続人の数を乗じて算出した金額（ロにおいて「保険金の非課税限度額」という。）以下である場合　当該相続人の取得した保険金の金額
      <sup>art-12/par-1/item-6/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-6/sub-1 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-6/sub-1</sup>
      in the case where the total amount of insurance benefits listed in that item that are acquired by all of the heirs of the decedent referred to in Article 3, paragraph (1), item (i) is the amount calculated by multiplying 5,000,000 yen by the number of heirs of that decedent prescribed in Article 15, paragraph (2) (referred to in (b) as the "non-taxable limit for insurance benefits") or less: the amount of insurance benefits acquired by that heir;
      <sup>machine translation, not official</sup>

      **ロ**  イに規定する合計額が当該保険金の非課税限度額を超える場合　当該保険金の非課税限度額に当該合計額のうちに当該相続人の取得した保険金の合計額の占める割合を乗じて算出した金額
      <sup>art-12/par-1/item-6/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-6/sub-2 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-6/sub-2</sup>
      in the case where the total amount prescribed in (a) exceeds the non-taxable limit for insurance benefits: the amount calculated by multiplying the non-taxable limit for insurance benefits by the proportion that the total amount of insurance benefits acquired by that heir represents of that total amount;
      <sup>machine translation, not official</sup>

    **七**  相続人の取得した第三条第一項第二号に掲げる給与（以下この号において「退職手当金等」という。）については、イ又はロに掲げる場合の区分に応じそれぞれイ又はロに定める金額に相当する部分
    <sup>art-12/par-1/item-7 · https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-7 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-7</sup>
    with respect to the remuneration listed in Article 3, paragraph (1), item (ii) that is acquired by an heir (hereinafter in this item referred to as "retirement allowance, etc."), the portion equivalent to the amount specified in (a) or (b) according to the category of cases set out in (a) or (b), respectively;
    <sup>machine translation, not official</sup>

      **イ**  第三条第一項第二号の被相続人の全ての相続人が取得した退職手当金等の合計額が五百万円に当該被相続人の第十五条第二項に規定する相続人の数を乗じて算出した金額（ロにおいて「退職手当金等の非課税限度額」という。）以下である場合　当該相続人の取得した退職手当金等の金額
      <sup>art-12/par-1/item-7/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-7/sub-1 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-7/sub-1</sup>
      in the case where the total amount of retirement allowances, etc. acquired by all of the heirs of the decedent referred to in Article 3, paragraph (1), item (ii) is the amount calculated by multiplying 5,000,000 yen by the number of heirs of that decedent prescribed in Article 15, paragraph (2) (referred to in (b) as the "non-taxable limit for retirement allowances, etc.") or less: the amount of retirement allowance, etc. acquired by that heir;
      <sup>machine translation, not official</sup>

      **ロ**  イに規定する合計額が当該退職手当金等の非課税限度額を超える場合　当該退職手当金等の非課税限度額に当該合計額のうちに当該相続人の取得した退職手当金等の合計額の占める割合を乗じて算出した金額
      <sup>art-12/par-1/item-7/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-7/sub-2 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-7/sub-2</sup>
      in the case where the total amount prescribed in (a) exceeds the non-taxable limit for retirement allowances, etc.: the amount calculated by multiplying the non-taxable limit for retirement allowances, etc. by the proportion that the total amount of retirement allowances, etc. acquired by that heir represents of that total amount.
      <sup>machine translation, not official</sup>

  **第二項**  前項第三号に掲げる財産を取得した者が当該財産を取得した日から二年を経過した日までに当該財産をその公益を目的とする事業の用に供しない場合又は供しなくなつた場合には、同項の規定にかかわらず、当該財産の価額は、相続税の課税価格に算入する。
  <sup>art-12/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-12/par-2 · https://japanlaw.org/l/325AC0000000073/art-12/par-2</sup>
  In the case where a person who has acquired the property listed in item (iii) of the preceding paragraph does not use that property for that business for a public interest purpose by the day on which two years have passed from the day of acquiring that property, or ceases to so use it, the value of that property is included in the taxable value for inheritance tax, notwithstanding the provisions of that paragraph.
  <sup>machine translation, not official</sup>

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## Cites
- art-12/par-1/item-1: 皇室経済法（昭和二十二年法律第四号）第七条 → e-Gov law 322AC0000000004, 第七条 (Article 7), art-7 — not held in this collection
- art-12/par-1/item-3: 次号 → 相続税法 第十二条第一項第四号 (Article 12, paragraph (1), item (iv)), art-12/par-1/item-4 — https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-4
- art-12/par-1/item-4: 公益信託に関する法律（令和六年法律第三十号）第二条第一項第一号 → e-Gov law 506AC0000000030, 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — not held in this collection
- art-12/par-1/item-4: 第二十一条の三第一項第一号 → 相続税法 第二十一条の三第一項第一号 (Article 21-3, paragraph (1), item (i)), art-21-3/par-1/item-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-1/item-1
- art-12/par-1/item-4: 第四号 → 相続税法 第二十一条の三第一項第四号 (Article 21-3, paragraph (1), item (iv)), art-21-3/par-1/item-4 — https://japanlaw.org/ja/inheritance-tax-act/art-21-3/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-1/item-4
- art-12/par-1/item-6: 第三条第一項第一号 → 相続税法 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-1
- art-12/par-1/item-6: 前号 → 相続税法 第十二条第一項第五号 (Article 12, paragraph (1), item (v)), art-12/par-1/item-5 — https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-5
- art-12/par-1/item-6: この号 → 相続税法 第十二条第一項第六号 (Article 12, paragraph (1), item (vi)), art-12/par-1/item-6 — https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-6 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-6
- art-12/par-1/item-6/sub-1: 第三条第一項第一号 → 相続税法 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-1
- art-12/par-1/item-6/sub-1: 第十五条第二項 → 相続税法 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-15/par-2 · https://japanlaw.org/l/325AC0000000073/art-15/par-2
- art-12/par-1/item-7: 第三条第一項第二号 → 相続税法 第三条第一項第二号 (Article 3, paragraph (1), item (ii)), art-3/par-1/item-2 — https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-2
- art-12/par-1/item-7: この号 → 相続税法 第十二条第一項第七号 (Article 12, paragraph (1), item (vii)), art-12/par-1/item-7 — https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-7 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-7
- art-12/par-1/item-7/sub-1: 第三条第一項第二号 → 相続税法 第三条第一項第二号 (Article 3, paragraph (1), item (ii)), art-3/par-1/item-2 — https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-2
- art-12/par-1/item-7/sub-1: 第十五条第二項 → 相続税法 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-15/par-2 · https://japanlaw.org/l/325AC0000000073/art-15/par-2
- art-12/par-2: 前項第三号 → 相続税法 第十二条第一項第三号 (Article 12, paragraph (1), item (iii)), art-12/par-1/item-3 — https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-3
- art-12/par-2: 同項 → 相続税法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1 · https://japanlaw.org/l/325AC0000000073/art-12/par-1

## Cited by

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

- 相続税法 第十二条第一項第三号（相続税の非課税財産） — https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-3
- 相続税法 第十二条第一項第六号（相続税の非課税財産） — https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-6 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-6
- 相続税法 第十二条第一項第七号（相続税の非課税財産） — https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-7 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-7
- 相続税法 第十二条第二項（相続税の非課税財産） — https://japanlaw.org/ja/inheritance-tax-act/art-12/par-2 · https://japanlaw.org/l/325AC0000000073/art-12/par-2
- 相続税法 第十三条第三項（債務控除） — https://japanlaw.org/ja/inheritance-tax-act/art-13/par-3 · https://japanlaw.org/l/325AC0000000073/art-13/par-3
- 相続税法 第二十一条の三第二項（贈与税の非課税財産） — https://japanlaw.org/ja/inheritance-tax-act/art-21-3/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-2
- 相続税法 第六十五条第一項（特別の法人から受ける利益に対する課税） — https://japanlaw.org/ja/inheritance-tax-act/art-65/par-1 · https://japanlaw.org/l/325AC0000000073/art-65/par-1
- 相続税法 第六十五条第二項（特別の法人から受ける利益に対する課税） — https://japanlaw.org/ja/inheritance-tax-act/art-65/par-2 · https://japanlaw.org/l/325AC0000000073/art-65/par-2
- 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

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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-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