# 相続税法 / Inheritance Tax Act — 第二十条 (Article 20) - 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: 第二十条 (Article 20)（相次相続控除） — address `art-20` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/art-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-20 - 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. --- ### 第二十条（相次相続控除） — Deduction for Successive Inheritance caption: machine translation, not official art-20 · https://japanlaw.org/ja/inheritance-tax-act/art-20 · https://japanlaw.org/l/325AC0000000073/art-20 **第一項** 相続（被相続人からの相続人に対する遺贈を含む。以下この条において同じ。）により財産を取得した場合において、当該相続（以下この条において「第二次相続」という。）に係る被相続人が第二次相続の開始前十年以内に開始した相続（以下この条において「第一次相続」という。）により財産（当該第一次相続に係る被相続人からの贈与により取得した第二十一条の九第三項の規定の適用を受けた財産を含む。）を取得したことがあるときは、当該被相続人から相続により財産を取得した者については、第十五条から前条までの規定により算出した金額から、当該被相続人が第一次相続により取得した財産（当該第一次相続に係る被相続人からの贈与により取得した第二十一条の九第三項の規定の適用を受けた財産を含む。）につき課せられた相続税額（延滞税、利子税、過少申告加算税、無申告加算税及び重加算税に相当する相続税額を除く。第一号において同じ。）に相当する金額に次の各号に掲げる割合を順次乗じて算出した金額を控除した金額をもつて、その納付すべき相続税額とする。 art-20/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-20/par-1 · https://japanlaw.org/l/325AC0000000073/art-20/par-1 In the case where a person has acquired property by inheritance (including a bequest by a decedent to an heir; the same applies hereinafter in this Article), if the decedent relating to that inheritance (referred to as the "second inheritance" in this Article) has acquired, by an inheritance that commenced within 10 years before the commencement of the second inheritance (referred to as the "first inheritance" in this Article), property (including property subject to the application of Article 21-9, paragraph (3) that was acquired by gift from the decedent relating to the first inheritance), for a person who has acquired property by inheritance from that decedent, the amount obtained by deducting, from the amount calculated pursuant to Article 15 through the preceding Article, the amount calculated by successively multiplying the amount equivalent to the amount of inheritance tax imposed on the property acquired by that decedent by the first inheritance (including property subject to the application of Article 21-9, paragraph (3) that was acquired by gift from the decedent relating to that first inheritance) (excluding the amounts of inheritance tax equivalent to delinquent tax, interest tax, penalty tax for understatement, penalty tax for failure to file and heavy penalty tax; the same applies in item (i)) by the proportions listed in the following items is the amount of inheritance tax to be paid. machine translation, not official **一** 第二次相続に係る被相続人から相続又は遺贈（被相続人からの相続人に対する遺贈を除く。次号において同じ。）により財産を取得したすべての者がこれらの事由により取得した財産の価額（相続税の課税価格に算入される部分に限る。）の合計額の当該被相続人が第一次相続により取得した財産（当該第一次相続に係る被相続人からの贈与により取得した第二十一条の九第三項の規定の適用を受けた財産を含む。）の価額（相続税の課税価格計算の基礎に算入された部分に限る。）から当該財産に係る相続税額を控除した金額に対する割合（当該割合が百分の百を超える場合には、百分の百の割合） art-20/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-20/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-20/par-1/item-1 the proportion that the total value of the property (limited to the portion included in the taxable value for inheritance tax) acquired by those causes by all persons who have acquired property by inheritance or bequest (excluding a bequest by a decedent to an heir; the same applies in the following item) from the decedent relating to the second inheritance represents of the amount obtained by deducting the amount of inheritance tax relating to that property from the value of the property (limited to the portion included in the basis for calculating the taxable value for inheritance tax) acquired by that decedent by the first inheritance (including property subject to the application of Article 21-9, paragraph (3) that was acquired by gift from the decedent relating to that first inheritance) (where that proportion exceeds 100 percent, a proportion of 100 percent); machine translation, not official **二** 第二次相続に係る被相続人から相続により取得した財産の価額（相続税の課税価格に算入される部分に限る。）の第二次相続に係る被相続人から相続又は遺贈により財産を取得したすべての者がこれらの事由により取得した財産の価額（相続税の課税価格に算入される部分に限る。）の合計額に対する割合 art-20/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-20/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-20/par-1/item-2 the proportion that the value of the property (limited to the portion included in the taxable value for inheritance tax) acquired by inheritance from the decedent relating to the second inheritance represents of the total value of the property (limited to the portion included in the taxable value for inheritance tax) acquired by those causes by all persons who have acquired property by inheritance or bequest from the decedent relating to the second inheritance; machine translation, not official **三** 第一次相続開始の時から第二次相続開始の時までの期間に相当する年数を十年から控除した年数（当該年数が一年未満であるとき又はこれに一年未満の端数があるときは、これを一年とする。）の十年に対する割合 art-20/par-1/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-20/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-20/par-1/item-3 the proportion to 10 years of the number of years obtained by deducting from 10 years the number of years corresponding to the period from the time of the commencement of the first inheritance to the time of the commencement of the second inheritance (where that number of years is less than one year, or has a fraction of less than one year, it is counted as one year). machine translation, not official --- ## Cites - art-20/par-1: この条 → 相続税法 第二十条 (Article 20), art-20 — https://japanlaw.org/ja/inheritance-tax-act/art-20 · https://japanlaw.org/l/325AC0000000073/art-20 - art-20/par-1: 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-20/par-1: 第十五条から前条まで → 相続税法 第十五条 (Article 15), art-15 — https://japanlaw.org/ja/inheritance-tax-act/art-15 · https://japanlaw.org/l/325AC0000000073/art-15 - art-20/par-1: 第十五条から前条まで → 相続税法 第十六条 (Article 16), art-16 — https://japanlaw.org/ja/inheritance-tax-act/art-16 · https://japanlaw.org/l/325AC0000000073/art-16 - art-20/par-1: 第十五条から前条まで → 相続税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/inheritance-tax-act/art-17 · https://japanlaw.org/l/325AC0000000073/art-17 - art-20/par-1: 第十五条から前条まで → 相続税法 第十八条 (Article 18), art-18 — https://japanlaw.org/ja/inheritance-tax-act/art-18 · https://japanlaw.org/l/325AC0000000073/art-18 - art-20/par-1: 第十五条から前条まで → 相続税法 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/inheritance-tax-act/art-19 · https://japanlaw.org/l/325AC0000000073/art-19 - art-20/par-1: 第十五条から前条まで → 相続税法 第十九条の二 (Article 19-2), art-19-2 — https://japanlaw.org/ja/inheritance-tax-act/art-19-2 · https://japanlaw.org/l/325AC0000000073/art-19-2 - art-20/par-1: 第十五条から前条まで → 相続税法 第十九条の三 (Article 19-3), art-19-3 — https://japanlaw.org/ja/inheritance-tax-act/art-19-3 · https://japanlaw.org/l/325AC0000000073/art-19-3 - art-20/par-1: 第十五条から前条まで → 相続税法 第十九条の四 (Article 19-4), art-19-4 — https://japanlaw.org/ja/inheritance-tax-act/art-19-4 · https://japanlaw.org/l/325AC0000000073/art-19-4 - art-20/par-1: 第一号 → 相続税法 第二十条第一項第一号 (Article 20, paragraph (1), item (i)), art-20/par-1/item-1 — https://japanlaw.org/ja/inheritance-tax-act/art-20/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-20/par-1/item-1 - art-20/par-1/item-1: 次号 → 相続税法 第二十条第一項第二号 (Article 20, paragraph (1), item (ii)), art-20/par-1/item-2 — https://japanlaw.org/ja/inheritance-tax-act/art-20/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-20/par-1/item-2 - art-20/par-1/item-1: 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 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 相続税法 第二十条第一項（相次相続控除） — https://japanlaw.org/ja/inheritance-tax-act/art-20/par-1 · https://japanlaw.org/l/325AC0000000073/art-20/par-1 - 相続税法 第二十条第一項第一号（相次相続控除） — https://japanlaw.org/ja/inheritance-tax-act/art-20/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-20/par-1/item-1 - 相続税法 第二十条の二第一項（在外財産に対する相続税額の控除） — https://japanlaw.org/ja/inheritance-tax-act/art-20-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-20-2/par-1 - 相続税法 第二十一条の十五第二項 — https://japanlaw.org/ja/inheritance-tax-act/art-21-15/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-15/par-2 - 相続税法 第二十七条第一項（相続税の申告書） — https://japanlaw.org/ja/inheritance-tax-act/art-27/par-1 · https://japanlaw.org/l/325AC0000000073/art-27/par-1 - 租税特別措置法 第三十九条第六項（相続財産に係る譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-6 · https://japanlaw.org/l/332AC0000000026/art-39/par-6 - 租税特別措置法 第七十条の六第二項（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 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-2 - 租税特別措置法 第七十条の六第四項（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-4 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-4 - 租税特別措置法 第七十条の六第四十四項（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-44 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-44 - 租税特別措置法 第七十条の七の十三第一項（医療法人の持分についての相続税の税額控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-13/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-20261011T165043-005, 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