# 相続税法 / Inheritance Tax Act — 第二十条の二 (Article 20-2) - 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: 第二十条の二 (Article 20-2)（在外財産に対する相続税額の控除） — address `art-20-2` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/art-20-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-20-2 - 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. --- ### 第二十条の二（在外財産に対する相続税額の控除） — Deduction of the Amount of Inheritance Tax for Property Located Abroad caption: machine translation, not official art-20-2 · https://japanlaw.org/ja/inheritance-tax-act/art-20-2 · https://japanlaw.org/l/325AC0000000073/art-20-2 **第一項** 相続又は遺贈（第二十一条の二第四項に規定する贈与を含む。以下この条において同じ。）によりこの法律の施行地外にある財産を取得した場合において、当該財産についてその地の法令により相続税に相当する税が課せられたときは、当該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その課せられた税額に相当する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。ただし、その控除すべき金額が、その者についてこれらの規定により算出した金額に当該財産の価額が当該相続又は遺贈により取得した財産の価額のうち課税価格計算の基礎に算入された部分のうちに占める割合を乗じて算出した金額を超える場合においては、その超える部分の金額については、当該控除をしない。 art-20-2/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-20-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-20-2/par-1 In the case where a person has acquired property located outside the area where this Act is enforced by inheritance or bequest (including a gift prescribed in Article 21-2, paragraph (4); the same applies hereinafter in this Article), if tax equivalent to inheritance tax has been imposed on that property under the laws and regulations of that place, for the person who has acquired that property, the amount obtained by deducting the amount equivalent to the amount of tax so imposed from the amount calculated pursuant to Article 15 through the preceding Article is the amount of inheritance tax to be paid; provided, however, that where the amount to be deducted exceeds the amount calculated by multiplying the amount calculated for that person pursuant to those provisions by the proportion that the value of that property represents of the portion of the value of the property acquired by that inheritance or bequest that was included in the basis for calculating the taxable value, that deduction is not made as to the excess amount. machine translation, not official --- ## Cites - art-20-2/par-1: 第二十一条の二第四項 → 相続税法 第二十一条の二第四項 (Article 21-2, paragraph (4)), art-21-2/par-4 — https://japanlaw.org/ja/inheritance-tax-act/art-21-2/par-4 · https://japanlaw.org/l/325AC0000000073/art-21-2/par-4 - art-20-2/par-1: この条 → 相続税法 第二十条の二 (Article 20-2), art-20-2 — https://japanlaw.org/ja/inheritance-tax-act/art-20-2 · https://japanlaw.org/l/325AC0000000073/art-20-2 - art-20-2/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-20-2/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-20-2/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-20-2/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-20-2/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-20-2/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-20-2/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-20-2/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-20-2/par-1: 第十五条から前条まで → 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 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 国税通則法 第六十五条第三項第二号ニ（過少申告加算税） — https://japanlaw.org/ja/national-tax-general-rules-act/art-65/par-3/item-2/sub-4 · https://japanlaw.org/l/337AC0000000066/art-65/par-3/item-2/sub-4 - 国税通則法 第七十一条第一項第四号イ（国税の更正、決定等の期間制限の特例） — https://japanlaw.org/ja/national-tax-general-rules-act/art-71/par-1/item-4/sub-1 · https://japanlaw.org/l/337AC0000000066/art-71/par-1/item-4/sub-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 - 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