# 相続税法 / Inheritance Tax Act — 第三条 (Article 3) - 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: 第三条 (Article 3)（相続又は遺贈により取得したものとみなす場合） — address `art-3` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-3 - 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. --- ### 第三条（相続又は遺贈により取得したものとみなす場合） — Cases Deemed to Have Been Acquired by Inheritance or Bequest caption: machine translation, not official art-3 · https://japanlaw.org/ja/inheritance-tax-act/art-3 · https://japanlaw.org/l/325AC0000000073/art-3 **第一項** 次の各号のいずれかに該当する場合においては、当該各号に掲げる者が、当該各号に掲げる財産を相続又は遺贈により取得したものとみなす。この場合において、その者が相続人（相続を放棄した者及び相続権を失つた者を含まない。第十五条、第十六条、第十九条の二第一項、第十九条の三第一項、第十九条の四第一項及び第六十三条の場合並びに「第十五条第二項に規定する相続人の数」という場合を除き、以下同じ。）であるときは当該財産を相続により取得したものとみなし、その者が相続人以外の者であるときは当該財産を遺贈により取得したものとみなす。 art-3/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1 · https://japanlaw.org/l/325AC0000000073/art-3/par-1 In the case where any of the following items applies, the person listed in the relevant item is deemed to have acquired the property listed in that item by inheritance or bequest; in this case, if that person is an heir (excluding a person who has renounced the inheritance and a person who has lost the right of inheritance; the same applies hereinafter, except in the cases of Articles 15, 16, 19-2, paragraph (1), 19-3, paragraph (1), 19-4, paragraph (1) and 63, and except where referred to as "the number of heirs prescribed in Article 15, paragraph (2)"), that property is deemed to have been acquired by inheritance, and if that person is a person other than an heir, that property is deemed to have been acquired by bequest. machine translation, not official **一** 被相続人の死亡により相続人その他の者が生命保険契約（保険業法（平成七年法律第百五号）第二条第三項（定義）に規定する生命保険会社と締結した保険契約（これに類する共済に係る契約を含む。以下同じ。）その他の政令で定める契約をいう。以下同じ。）の保険金（共済金を含む。以下同じ。）又は損害保険契約（同条第四項に規定する損害保険会社と締結した保険契約その他の政令で定める契約をいう。以下同じ。）の保険金（偶然な事故に基因する死亡に伴い支払われるものに限る。）を取得した場合においては、当該保険金受取人（共済金受取人を含む。以下同じ。）について、当該保険金（次号に掲げる給与及び第五号又は第六号に掲げる権利に該当するものを除く。）のうち被相続人が負担した保険料（共済掛金を含む。以下同じ。）の金額の当該契約に係る保険料で被相続人の死亡の時までに払い込まれたものの全額に対する割合に相当する部分 art-3/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-1 in the case where, due to the death of the decedent, an heir or another person acquires insurance benefits (including mutual aid benefits; the same applies hereinafter) under a life insurance contract (meaning a contract of insurance concluded with a life insurance company prescribed in Article 2, paragraph (3) (Definitions) of the Insurance Business Act (Act No. 105 of 1995) (including a contract relating to mutual aid of a similar nature; the same applies hereinafter) or another contract specified by Cabinet Order; the same applies hereinafter) or insurance benefits under a non-life insurance contract (meaning a contract of insurance concluded with a non-life insurance company prescribed in paragraph (4) of that Article or another contract specified by Cabinet Order; the same applies hereinafter) (limited to benefits paid on death arising from an accidental event), with respect to that insurance benefit recipient (including a mutual aid benefit recipient; the same applies hereinafter), the portion of those insurance benefits (excluding those that fall under the payments set out in the following item and the rights set out in item (v) or (vi)) that corresponds to the ratio of the amount of the premiums (including mutual aid contributions; the same applies hereinafter) borne by the decedent to the total amount of the premiums for that contract that were paid by the time of the death of the decedent; machine translation, not official **二** 被相続人の死亡により相続人その他の者が当該被相続人に支給されるべきであつた退職手当金、功労金その他これらに準ずる給与（政令で定める給付を含む。）で被相続人の死亡後三年以内に支給が確定したものの支給を受けた場合においては、当該給与の支給を受けた者について、当該給与 art-3/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-2 in the case where, due to the death of the decedent, an heir or another person receives payment of a retirement allowance, a bonus for meritorious service or other payment equivalent thereto (including benefits specified by Cabinet Order) that should have been paid to the decedent and whose payment was finalized within three years after the death of the decedent, with respect to the person who received that payment, that payment; machine translation, not official **三** 相続開始の時において、まだ保険事故（共済事故を含む。以下同じ。）が発生していない生命保険契約（一定期間内に保険事故が発生しなかつた場合において返還金その他これに準ずるものの支払がない生命保険契約を除く。）で被相続人が保険料の全部又は一部を負担し、かつ、被相続人以外の者が当該生命保険契約の契約者であるものがある場合においては、当該生命保険契約の契約者について、当該契約に関する権利のうち被相続人が負担した保険料の金額の当該契約に係る保険料で当該相続開始の時までに払い込まれたものの全額に対する割合に相当する部分 art-3/par-1/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-3 in the case where, at the time of the commencement of the succession, there is a life insurance contract for which an insured event (including a mutual aid event; the same applies hereinafter) has not yet occurred (excluding a life insurance contract under which no repayment or similar payment is made if no insured event occurs within a certain period), for which the decedent bears all or part of the premiums, and of which a person other than the decedent is the policyholder, with respect to the policyholder of that life insurance contract, the portion of the rights relating to that contract that corresponds to the ratio of the amount of the premiums borne by the decedent to the total amount of the premiums for that contract that were paid by the time of that commencement of the succession; machine translation, not official **四** 相続開始の時において、まだ定期金給付事由が発生していない定期金給付契約（生命保険契約を除く。）で被相続人が掛金又は保険料の全部又は一部を負担し、かつ、被相続人以外の者が当該定期金給付契約の契約者であるものがある場合においては、当該定期金給付契約の契約者について、当該契約に関する権利のうち被相続人が負担した掛金又は保険料の金額の当該契約に係る掛金又は保険料で当該相続開始の時までに払い込まれたものの全額に対する割合に相当する部分 art-3/par-1/item-4 · https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-4 in the case where, at the time of the commencement of the succession, there is a contract for periodic payments (excluding a life insurance contract) for which a periodic payment event has not yet occurred, for which the decedent bears all or part of the contributions or premiums, and of which a person other than the decedent is the contracting party, with respect to the contracting party of that contract for periodic payments, the portion of the rights relating to that contract that corresponds to the ratio of the amount of the contributions or premiums borne by the decedent to the total amount of the contributions or premiums for that contract that were paid by the time of that commencement of the succession; machine translation, not official **五** 定期金給付契約で定期金受取人に対しその生存中又は一定期間にわたり定期金を給付し、かつ、その者が死亡したときはその死亡後遺族その他の者に対して定期金又は一時金を給付するものに基づいて定期金受取人たる被相続人の死亡後相続人その他の者が定期金受取人又は一時金受取人となつた場合においては、当該定期金受取人又は一時金受取人となつた者について、当該定期金給付契約に関する権利のうち被相続人が負担した掛金又は保険料の金額の当該契約に係る掛金又は保険料で当該相続開始の時までに払い込まれたものの全額に対する割合に相当する部分 art-3/par-1/item-5 · https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-5 in the case where, under a contract for periodic payments that provides for periodic payments to a periodic payment recipient during that person's lifetime or over a certain period and, when that person dies, for periodic payments or a lump sum to be paid after the death to surviving family members or other persons, an heir or another person has become a periodic payment recipient or lump-sum recipient after the death of the decedent who was the periodic payment recipient, with respect to the person who has become that periodic payment recipient or lump-sum recipient, the portion of the rights relating to that contract for periodic payments that corresponds to the ratio of the amount of the contributions or premiums borne by the decedent to the total amount of the contributions or premiums for that contract that were paid by the time of that commencement of the succession; machine translation, not official **六** 被相続人の死亡により相続人その他の者が定期金（これに係る一時金を含む。）に関する権利で契約に基づくもの以外のもの（恩給法（大正十二年法律第四十八号）の規定による扶助料に関する権利を除く。）を取得した場合においては、当該定期金に関する権利を取得した者について、当該定期金に関する権利（第二号に掲げる給与に該当するものを除く。） art-3/par-1/item-6 · https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1/item-6 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-6 in the case where, due to the death of the decedent, an heir or another person acquires a right relating to periodic payments (including a lump sum relating thereto) that is not based on a contract (excluding a right relating to a survivor's allowance under the provisions of the Public Officers Pension Act (Act No. 48 of 1923)), with respect to the person who acquired that right relating to periodic payments, that right relating to periodic payments (excluding what falls under the payments set out in item (ii)). machine translation, not official **第二項** 前項第一号又は第三号から第五号までの規定の適用については、被相続人の被相続人が負担した保険料又は掛金は、被相続人が負担した保険料又は掛金とみなす。ただし、同項第三号又は第四号の規定により当該各号に掲げる者が当該被相続人の被相続人から当該各号に掲げる財産を相続又は遺贈により取得したものとみなされた場合においては、当該被相続人の被相続人が負担した保険料又は掛金については、この限りでない。 art-3/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-3/par-2 · https://japanlaw.org/l/325AC0000000073/art-3/par-2 In the application of item (i) or items (iii) through (v) of the preceding paragraph, premiums or contributions borne by the decedent of the decedent are deemed to be premiums or contributions borne by the decedent; provided, however, that in the case where, pursuant to item (iii) or (iv) of that paragraph, the person listed in the relevant item is deemed to have acquired the property listed in that item by inheritance or bequest from the decedent of that decedent, this does not apply to the premiums or contributions borne by the decedent of that decedent. machine translation, not official **第三項** 第一項第三号又は第四号の規定の適用については、被相続人の遺言により払い込まれた保険料又は掛金は、被相続人が負担した保険料又は掛金とみなす。 art-3/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-3/par-3 · https://japanlaw.org/l/325AC0000000073/art-3/par-3 In the application of paragraph (1), item (iii) or (iv), premiums or contributions paid pursuant to the will of the decedent are deemed to be premiums or contributions borne by the decedent. machine translation, not official --- ## Cites - art-3/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-3/par-1: 第十六条 → 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-3/par-1: 第十九条の二第一項 → 相続税法 第十九条の二第一項 (Article 19-2, paragraph (1)), art-19-2/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-19-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-19-2/par-1 - art-3/par-1: 第十九条の三第一項 → 相続税法 第十九条の三第一項 (Article 19-3, paragraph (1)), art-19-3/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-19-3/par-1 · https://japanlaw.org/l/325AC0000000073/art-19-3/par-1 - art-3/par-1: 第十九条の四第一項 → 相続税法 第十九条の四第一項 (Article 19-4, paragraph (1)), art-19-4/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-19-4/par-1 · https://japanlaw.org/l/325AC0000000073/art-19-4/par-1 - art-3/par-1: 第六十三条 → 相続税法 第六十三条 (Article 63), art-63 — https://japanlaw.org/ja/inheritance-tax-act/art-63 · https://japanlaw.org/l/325AC0000000073/art-63 - art-3/par-1: 第十五条第二項 → 相続税法 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-15/par-2 · https://japanlaw.org/l/325AC0000000073/art-15/par-2 - art-3/par-1/item-1: 保険業法（平成七年法律第百五号）第二条第三項 → e-Gov law 407AC0000000105, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection - art-3/par-1/item-1: 同条第四項 → e-Gov law 407AC0000000105, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection - art-3/par-1/item-1: 次号 → 相続税法 第三条第一項第二号 (Article 3, paragraph (1), item (ii)), art-3/par-1/item-2 — https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-2 - art-3/par-1/item-1: 第五号 → 相続税法 第三条第一項第五号 (Article 3, paragraph (1), item (v)), art-3/par-1/item-5 — https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-5 - art-3/par-1/item-1: 第六号 → 相続税法 第三条第一項第六号 (Article 3, paragraph (1), item (vi)), art-3/par-1/item-6 — https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1/item-6 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-6 - art-3/par-1/item-6: 第二号 → 相続税法 第三条第一項第二号 (Article 3, paragraph (1), item (ii)), art-3/par-1/item-2 — https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-2 - art-3/par-2: 前項第一号 → 相続税法 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-1 - art-3/par-2: 第三号から第五号まで → 相続税法 第三条第一項第三号 (Article 3, paragraph (1), item (iii)), art-3/par-1/item-3 — https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-3 - art-3/par-2: 第三号から第五号まで → 相続税法 第三条第一項第四号 (Article 3, paragraph (1), item (iv)), art-3/par-1/item-4 — https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-4 - art-3/par-2: 第三号から第五号まで → 相続税法 第三条第一項第五号 (Article 3, paragraph (1), item (v)), art-3/par-1/item-5 — https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-5 - art-3/par-3: 第一項第三号 → 相続税法 第三条第一項第三号 (Article 3, paragraph (1), item (iii)), art-3/par-1/item-3 — https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-3 - art-3/par-3: 第四号 → 相続税法 第三条第一項第四号 (Article 3, paragraph (1), item (iv)), art-3/par-1/item-4 — https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-4 ## Cited by 18 provisions cite this one. No official source publishes this direction. - 相続税法 第三条第一項第一号（相続又は遺贈により取得したものとみなす場合） — https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-1 - 相続税法 第三条第一項第六号（相続又は遺贈により取得したものとみなす場合） — https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1/item-6 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-6 - 相続税法 第三条第二項（相続又は遺贈により取得したものとみなす場合） — https://japanlaw.org/ja/inheritance-tax-act/art-3/par-2 · https://japanlaw.org/l/325AC0000000073/art-3/par-2 - 相続税法 第三条第三項（相続又は遺贈により取得したものとみなす場合） — https://japanlaw.org/ja/inheritance-tax-act/art-3/par-3 · https://japanlaw.org/l/325AC0000000073/art-3/par-3 - 相続税法 第五条第三項（贈与により取得したものとみなす場合） — https://japanlaw.org/ja/inheritance-tax-act/art-5/par-3 · https://japanlaw.org/l/325AC0000000073/art-5/par-3 - 相続税法 第五条第四項（贈与により取得したものとみなす場合） — https://japanlaw.org/ja/inheritance-tax-act/art-5/par-4 · https://japanlaw.org/l/325AC0000000073/art-5/par-4 - 相続税法 第六条第三項 — https://japanlaw.org/ja/inheritance-tax-act/art-6/par-3 · https://japanlaw.org/l/325AC0000000073/art-6/par-3 - 相続税法 第六条第四項 — https://japanlaw.org/ja/inheritance-tax-act/art-6/par-4 · https://japanlaw.org/l/325AC0000000073/art-6/par-4 - 相続税法 第十二条第一項第六号（相続税の非課税財産） — https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-6 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-6 - 相続税法 第十二条第一項第六号イ（相続税の非課税財産） — https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-6/sub-1 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-6/sub-1 - 相続税法 第十二条第一項第七号（相続税の非課税財産） — https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-7 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-7 - 相続税法 第十二条第一項第七号イ（相続税の非課税財産） — https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-7/sub-1 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-7/sub-1 - 相続税法 第二十四条第一項第四号（定期金に関する権利の評価） — https://japanlaw.org/ja/inheritance-tax-act/art-24/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-24/par-1/item-4 - 相続税法 第二十四条第五項（定期金に関する権利の評価） — https://japanlaw.org/ja/inheritance-tax-act/art-24/par-5 · https://japanlaw.org/l/325AC0000000073/art-24/par-5 - 相続税法 第五十一条第二項第一号ロ（延滞税の特則） — https://japanlaw.org/ja/inheritance-tax-act/art-51/par-2/item-1/sub-2 · https://japanlaw.org/l/325AC0000000073/art-51/par-2/item-1/sub-2 - 相続税法 第五十一条第二項第二号ロ（延滞税の特則） — https://japanlaw.org/ja/inheritance-tax-act/art-51/par-2/item-2/sub-2 · https://japanlaw.org/l/325AC0000000073/art-51/par-2/item-2/sub-2 - 相続税法 第五十九条第一項（調書の提出） — https://japanlaw.org/ja/inheritance-tax-act/art-59/par-1 · https://japanlaw.org/l/325AC0000000073/art-59/par-1 - 相続税法 附則第三十四条第四項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-34/par-4 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-34/par-4 --- ## 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-20261011T165043-003, 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