# 相続税法 / Inheritance Tax Act — 第二十一条の十七 (Article 21-17)

- 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: 第二十一条の十七 (Article 21-17)（相続時精算課税に係る相続税の納付義務の承継等） — address `art-21-17`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/art-21-17
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-21-17
- 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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### 第二十一条の十七（相続時精算課税に係る相続税の納付義務の承継等） — Succession to the Obligation to Pay Inheritance Tax Relating to Settlement Taxation at Inheritance, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-21-17 · https://japanlaw.org/ja/inheritance-tax-act/art-21-17 · https://japanlaw.org/l/325AC0000000073/art-21-17</sup>

  **第一項**  特定贈与者の死亡以前に当該特定贈与者に係る相続時精算課税適用者が死亡した場合には、当該相続時精算課税適用者の相続人（包括受遺者を含む。以下この条及び次条において同じ。）は、当該相続時精算課税適用者が有していたこの節の規定の適用を受けていたことに伴う納税に係る権利又は義務を承継する。ただし、当該相続人のうちに当該特定贈与者がある場合には、当該特定贈与者は、当該納税に係る権利又は義務については、これを承継しない。
  <sup>art-21-17/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-17/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-17/par-1</sup>
  If a person electing settlement taxation at inheritance for a specified donor dies on or before the death of that specified donor, the heirs of that person electing settlement taxation at inheritance (including universal legatees; the same applies hereinafter in this Article and the following Article) succeed to the rights or obligations relating to tax payment accompanying the application of the provisions of this Section that that person electing settlement taxation at inheritance had. However, if that specified donor is among those heirs, that specified donor does not succeed to those rights or obligations relating to tax payment.
  <sup>machine translation, not official</sup>

  **第二項**  前項本文の場合において、相続時精算課税適用者の相続人が限定承認をしたときは、当該相続人は、相続により取得した財産（当該相続時精算課税適用者からの遺贈又は贈与により取得した財産を含む。）の限度においてのみ同項の納税に係る権利又は義務を承継する。
  <sup>art-21-17/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-21-17/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-17/par-2</sup>
  In the case referred to in the main clause of the preceding paragraph, if an heir of a person electing settlement taxation at inheritance has made a qualified acceptance, that heir succeeds to the rights or obligations relating to tax payment referred to in that paragraph only to the extent of the property acquired by inheritance (including property acquired by bequest or gift from that person electing settlement taxation at inheritance).
  <sup>machine translation, not official</sup>

  **第三項**  国税通則法第五条第二項及び第三項（相続による国税の納付義務の承継）の規定は、この条の規定により相続時精算課税適用者の相続人が有することとなる第一項の納税に係る権利又は義務について、準用する。
  <sup>art-21-17/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-21-17/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-17/par-3</sup>
  The provisions of Article 5, paragraphs (2) and (3) (Succession to the Obligation to Pay National Tax through Inheritance) of the Act on General Rules for National Taxes apply mutatis mutandis to the rights or obligations relating to tax payment referred to in paragraph (1) that the heirs of a person electing settlement taxation at inheritance come to have pursuant to the provisions of this Article.
  <sup>machine translation, not official</sup>

  **第四項**  前三項の規定は、第一項の権利又は義務を承継した者が死亡した場合について、準用する。
  <sup>art-21-17/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-21-17/par-4 · https://japanlaw.org/l/325AC0000000073/art-21-17/par-4</sup>
  The provisions of the preceding three paragraphs apply mutatis mutandis where a person who has succeeded to the rights or obligations referred to in paragraph (1) dies.
  <sup>machine translation, not official</sup>

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## Cites
- art-21-17/par-1: この条 → 相続税法 第二十一条の十七 (Article 21-17), art-21-17 — https://japanlaw.org/ja/inheritance-tax-act/art-21-17 · https://japanlaw.org/l/325AC0000000073/art-21-17
- art-21-17/par-1: 次条 → 相続税法 第二十一条の十八 (Article 21-18), art-21-18 — https://japanlaw.org/ja/inheritance-tax-act/art-21-18 · https://japanlaw.org/l/325AC0000000073/art-21-18
- art-21-17/par-2: 前項 → 相続税法 第二十一条の十七第一項 (Article 21-17, paragraph (1)), art-21-17/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-17/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-17/par-1
- art-21-17/par-3: 国税通則法第五条第二項 → 国税通則法 第五条第二項 (Article 5, paragraph (2)), art-5/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-5/par-2 · https://japanlaw.org/l/337AC0000000066/art-5/par-2
- art-21-17/par-3: 第三項 → 国税通則法 第五条第三項 (Article 5, paragraph (3)), art-5/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-5/par-3 · https://japanlaw.org/l/337AC0000000066/art-5/par-3
- art-21-17/par-3: この条 → 相続税法 第二十一条の十七 (Article 21-17), art-21-17 — https://japanlaw.org/ja/inheritance-tax-act/art-21-17 · https://japanlaw.org/l/325AC0000000073/art-21-17
- art-21-17/par-3: 第一項 → 相続税法 第二十一条の十七第一項 (Article 21-17, paragraph (1)), art-21-17/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-17/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-17/par-1
- art-21-17/par-4: 前三項 → 相続税法 第二十一条の十七第一項 (Article 21-17, paragraph (1)), art-21-17/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-17/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-17/par-1
- art-21-17/par-4: 前三項 → 相続税法 第二十一条の十七第二項 (Article 21-17, paragraph (2)), art-21-17/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-21-17/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-17/par-2
- art-21-17/par-4: 前三項 → 相続税法 第二十一条の十七第三項 (Article 21-17, paragraph (3)), art-21-17/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-21-17/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-17/par-3

## Cited by

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

- 相続税法 第二十一条の十七第一項（相続時精算課税に係る相続税の納付義務の承継等） — https://japanlaw.org/ja/inheritance-tax-act/art-21-17/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-17/par-1
- 相続税法 第二十一条の十七第二項（相続時精算課税に係る相続税の納付義務の承継等） — https://japanlaw.org/ja/inheritance-tax-act/art-21-17/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-17/par-2
- 相続税法 第二十一条の十七第三項（相続時精算課税に係る相続税の納付義務の承継等） — https://japanlaw.org/ja/inheritance-tax-act/art-21-17/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-17/par-3
- 相続税法 第二十一条の十七第四項（相続時精算課税に係る相続税の納付義務の承継等） — https://japanlaw.org/ja/inheritance-tax-act/art-21-17/par-4 · https://japanlaw.org/l/325AC0000000073/art-21-17/par-4
- 相続税法 第二十一条の十八第二項 — https://japanlaw.org/ja/inheritance-tax-act/art-21-18/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-18/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
- 相続税法 第三十三条の二第一項（相続時精算課税に係る贈与税額の還付） — https://japanlaw.org/ja/inheritance-tax-act/art-33-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-33-2/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 第七十条の三の三第一項（相続時精算課税に係る土地又は建物の価額の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3-3/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

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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-20261011T162312-010, 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