# 相続税法 / Inheritance Tax Act — 第二十一条の十四 (Article 21-14) - 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: 第二十一条の十四 (Article 21-14)（相続時精算課税に係る相続税額） — address `art-21-14` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/art-21-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-21-14 - 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. --- ### 第二十一条の十四（相続時精算課税に係る相続税額） — Amount of Inheritance Tax Relating to Settlement Taxation at Inheritance caption: machine translation, not official art-21-14 · https://japanlaw.org/ja/inheritance-tax-act/art-21-14 · https://japanlaw.org/l/325AC0000000073/art-21-14 **第一項** 特定贈与者から相続又は遺贈により財産を取得した者及び当該特定贈与者に係る相続時精算課税適用者の相続税の計算についての第十五条の規定の適用については、同条第一項中「（第十九条」とあるのは「（第十九条、第二十一条の十五又は第二十一条の十六」と、「同条」とあるのは「これら」とする。 art-21-14/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-14/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-14/par-1 With regard to the application of the provisions of Article 15 to the calculation of inheritance tax for a person who has acquired property by inheritance or bequest from a specified donor and for a person electing settlement taxation at inheritance relating to that specified donor, the phrase "(in the case where Article 19" in paragraph (1) of that Article is deemed to be replaced with "(in the case where Article 19, Article 21-15 or Article 21-16", and the phrase "that Article" with "those Articles". machine translation, not official --- ## Cites - art-21-14/par-1: 第十五条 → 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-21-14/par-1: 同条第一項 → 相続税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-15/par-1 · https://japanlaw.org/l/325AC0000000073/art-15/par-1 - art-21-14/par-1: 第十九条 → 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-21-14/par-1: 第二十一条の十五 → 相続税法 第二十一条の十五 (Article 21-15), art-21-15 — https://japanlaw.org/ja/inheritance-tax-act/art-21-15 · https://japanlaw.org/l/325AC0000000073/art-21-15 - art-21-14/par-1: 第二十一条の十六 → 相続税法 第二十一条の十六 (Article 21-16), art-21-16 — https://japanlaw.org/ja/inheritance-tax-act/art-21-16 · https://japanlaw.org/l/325AC0000000073/art-21-16 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 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 - 相続税法 第六十三条第一項（相続人の数に算入される養子の数の否認） — https://japanlaw.org/ja/inheritance-tax-act/art-63/par-1 · https://japanlaw.org/l/325AC0000000073/art-63/par-1 - 租税特別措置法 第九条の七第一項（相続財産に係る株式をその発行した非上場会社に譲渡した場合のみなし配当課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-9-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-7/par-1 - 租税特別措置法 第三十九条第一項（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-1 · https://japanlaw.org/l/332AC0000000026/art-39/par-1 - 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 - 租税特別措置法 第七十条の六の八第十三項第六号（個人の事業用資産についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-8/par-13/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-13/item-6 - 租税特別措置法 第七十条の六の八第十三項第七号（個人の事業用資産についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-8/par-13/item-7 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-13/item-7 - 租税特別措置法 第七十条の七第十三項第九号（非上場株式等についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-13/item-9 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-13/item-9 - 租税特別措置法 第七十条の七第十三項第十号（非上場株式等についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-13/item-10 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-13/item-10 --- ## 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-20261011T165043-007, 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