# 相続税法 / Inheritance Tax Act — 第二十六条 (Article 26)

- 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: 第二十六条 (Article 26)（立木の評価） — address `art-26`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/art-26
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-26
- 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.

---

### 第二十六条（立木の評価） — Valuation of Standing Trees
<sup>caption: machine translation, not official</sup>
<sup>art-26 · https://japanlaw.org/ja/inheritance-tax-act/art-26 · https://japanlaw.org/l/325AC0000000073/art-26</sup>

**第一項**  相続又は遺贈（包括遺贈及び被相続人からの相続人に対する遺贈に限る。）により取得した立木の価額は、当該立木を取得した時における立木の時価に百分の八十五の割合を乗じて算出した金額による。
<sup>art-26/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-26/par-1 · https://japanlaw.org/l/325AC0000000073/art-26/par-1</sup>
The value of standing trees acquired by inheritance or bequest (limited to a universal legacy and a bequest from the decedent to an heir) is the amount calculated by multiplying the market value of the standing trees at the time of acquiring them by the ratio of 85 percent.
<sup>machine translation, not official</sup>

---

## 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-20261011T165043-008, 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