# 相続税法 / Inheritance Tax Act — 第三十四条 (Article 34) - 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: 第三十四条 (Article 34)（連帯納付の義務等） — address `art-34` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/art-34 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-34 - 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. --- ### 第三十四条（連帯納付の義務等） — Obligation of Joint and Several Liability for Payment, etc. caption: machine translation, not official art-34 · https://japanlaw.org/ja/inheritance-tax-act/art-34 · https://japanlaw.org/l/325AC0000000073/art-34 **第一項** 同一の被相続人から相続又は遺贈（第二十一条の九第三項の規定の適用を受ける財産に係る贈与を含む。以下この項及び次項において同じ。）により財産を取得した全ての者は、その相続又は遺贈により取得した財産に係る相続税について、当該相続又は遺贈により受けた利益の価額に相当する金額を限度として、互いに連帯納付の責めに任ずる。ただし、次の各号に掲げる者の区分に応じ、当該各号に定める相続税については、この限りでない。 art-34/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-34/par-1 · https://japanlaw.org/l/325AC0000000073/art-34/par-1 All persons who have acquired property by inheritance or bequest (including a gift relating to property to which the provisions of Article 21-9, paragraph (3) apply; the same applies hereinafter in this paragraph and the following paragraph) from the same decedent are jointly and severally liable for payment of the inheritance tax relating to the property acquired by that inheritance or bequest, up to the amount equivalent to the value of the benefit received by that inheritance or bequest; provided, however, that this does not apply to the inheritance tax prescribed in the following items, according to the classification of persons listed in the respective items: machine translation, not official **一** 納税義務者の第三十三条又は国税通則法第三十五条第二項若しくは第三項（申告納税方式による国税等の納付）の規定により納付すべき相続税額に係る相続税について、第二十七条第一項の規定による申告書の提出期限（当該相続税が期限後申告書若しくは修正申告書を提出したことにより納付すべき相続税額、更正若しくは決定に係る相続税額又は同法第三十二条第五項（賦課決定）に規定する賦課決定に係る相続税額に係るものである場合には、当該期限後申告書若しくは修正申告書の提出があつた日、当該更正若しくは決定に係る同法第二十八条第一項（更正又は決定の手続）に規定する更正通知書若しくは決定通知書を発した日又は当該賦課決定に係る同法第三十二条第三項に規定する賦課決定通知書を発した日とする。）から五年を経過する日までに税務署長（同法第四十三条第三項（国税の徴収の所轄庁）の規定により国税局長が徴収の引継ぎを受けた場合には、当該国税局長。以下この条において同じ。）がこの項本文の規定により当該相続税について連帯納付の責めに任ずる者（当該納税義務者を除く。以下この条及び第五十一条の二において「連帯納付義務者」という。）に対し第六項の規定による通知を発していない場合における当該連帯納付義務者　当該納付すべき相続税額に係る相続税 art-34/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-34/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-34/par-1/item-1 with respect to the inheritance tax relating to the amount of inheritance tax that a person liable for tax is to pay pursuant to the provisions of Article 33 of this Act or Article 35, paragraph (2) or (3) (Payment of National Tax using the Self-Assessment System) of the Act on General Rules for National Taxes, a person jointly liable for payment (meaning a person who is to be jointly and severally liable for payment of that inheritance tax pursuant to the main clause of this paragraph, excluding that person liable for tax; hereinafter referred to in this Article and Article 51-2 as a "person jointly liable for payment") in the case where, by the day on which five years elapse from the deadline for filing a return under the provisions of Article 27, paragraph (1) (where that inheritance tax relates to an amount of inheritance tax to be paid by reason of the filing of a return filed after the deadline or an amended return, an amount of inheritance tax relating to a reassessment or determination, or an amount of inheritance tax relating to an assessment and determination prescribed in Article 32, paragraph (5) (Assessment and Determination) of that Act, the day on which that return filed after the deadline or amended return was filed, the day on which the written notice of reassessment or written notice of determination prescribed in Article 28, paragraph (1) (Procedures for Reassessment or Determination) of that Act relating to that reassessment or determination was issued, or the day on which the written notice of assessment and determination prescribed in Article 32, paragraph (3) of that Act relating to that assessment and determination was issued), the district director (the regional commissioner, where the regional commissioner has taken over the collection pursuant to the provisions of Article 43, paragraph (3) (Competent Agency for Collection of National Taxes) of that Act; the same applies hereinafter in this Article) has not issued the notice under the provisions of paragraph (6) to that person jointly liable for payment: the inheritance tax relating to the amount of inheritance tax to be paid; machine translation, not official **二** 納税義務者が第三十八条第一項（第四十四条第二項において準用する場合を含む。）又は第四十七条第一項の規定による延納の許可を受けた場合における当該納税義務者に係る連帯納付義務者　当該延納の許可を受けた相続税額に係る相続税 art-34/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-34/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-34/par-1/item-2 with respect to a person jointly liable for payment relating to a person liable for tax, in the case where that person liable for tax has received permission to defer payment under the provisions of Article 38, paragraph (1) (including as applied mutatis mutandis pursuant to Article 44, paragraph (2)) or Article 47, paragraph (1): the inheritance tax relating to the amount of inheritance tax for which that permission to defer payment was received; machine translation, not official **三** 納税義務者の相続税について納税の猶予がされた場合として政令で定める場合における当該納税義務者に係る連帯納付義務者　その納税の猶予がされた相続税額に係る相続税 art-34/par-1/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-34/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-34/par-1/item-3 with respect to a person jointly liable for payment relating to a person liable for tax, in the case specified by Cabinet Order as a case where payment of the inheritance tax of that person liable for tax has been deferred: the inheritance tax relating to the amount of inheritance tax for which payment was deferred. machine translation, not official **第二項** 同一の被相続人から相続又は遺贈により財産を取得した全ての者は、当該被相続人に係る相続税又は贈与税について、その相続又は遺贈により受けた利益の価額に相当する金額を限度として、互いに連帯納付の責めに任ずる。 art-34/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-34/par-2 · https://japanlaw.org/l/325AC0000000073/art-34/par-2 All persons who have acquired property by inheritance or bequest from the same decedent are jointly and severally liable for payment of the inheritance tax or gift tax relating to that decedent, up to the amount equivalent to the value of the benefit received by that inheritance or bequest. machine translation, not official **第三項** 相続税又は贈与税の課税価格計算の基礎となつた財産につき贈与、遺贈若しくは寄附行為による移転があつた場合においては、当該贈与若しくは遺贈により財産を取得した者又は当該寄附行為により設立された法人は、当該贈与、遺贈若しくは寄附行為をした者の当該財産を課税価格計算の基礎に算入した相続税額に当該財産の価額が当該相続税の課税価格に算入された財産の価額のうちに占める割合を乗じて算出した金額に相当する相続税又は当該財産を課税価格計算の基礎に算入した年分の贈与税額に当該財産の価額が当該贈与税の課税価格に算入された財産の価額のうちに占める割合を乗じて算出した金額に相当する贈与税について、その受けた利益の価額に相当する金額を限度として、連帯納付の責めに任ずる。 art-34/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-34/par-3 · https://japanlaw.org/l/325AC0000000073/art-34/par-3 In the case where property that formed the basis for calculating the taxable value for inheritance tax or the taxable value for gift tax has been transferred by gift, bequest or deed of endowment, the person who has acquired the property by that gift or bequest, or the juridical person established by that deed of endowment, is jointly and severally liable for payment, up to the amount equivalent to the value of the benefit received, of the inheritance tax equivalent to the amount calculated by multiplying the amount of inheritance tax of the person who made that gift, bequest or deed of endowment, in which that property was included in the basis for calculating the taxable value, by the proportion that the value of that property accounts for in the value of the property included in the taxable value for that inheritance tax, or of the gift tax equivalent to the amount calculated by multiplying the amount of gift tax for the year in which that property was included in the basis for calculating the taxable value by the proportion that the value of that property accounts for in the value of the property included in the taxable value for that gift tax. machine translation, not official **第四項** 財産を贈与した者は、当該贈与により財産を取得した者の当該財産を取得した年分の贈与税額に当該財産の価額が当該贈与税の課税価格に算入された財産の価額のうちに占める割合を乗じて算出した金額として政令で定める金額に相当する贈与税について、当該財産の価額に相当する金額を限度として、連帯納付の責めに任ずる。 art-34/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-34/par-4 · https://japanlaw.org/l/325AC0000000073/art-34/par-4 A person who has made a gift of property is jointly and severally liable for payment, up to the amount equivalent to the value of that property, of the gift tax equivalent to the amount specified by Cabinet Order as the amount calculated by multiplying the amount of gift tax, for the year in which the person who acquired the property by that gift acquired that property, by the proportion that the value of that property accounts for in the value of the property included in the taxable value for gift tax. machine translation, not official **第五項** 税務署長は、納税義務者の相続税につき当該納税義務者に対し国税通則法第三十七条（督促）の規定による督促をした場合において当該相続税が当該督促に係る督促状を発した日から一月を経過する日までに完納されないときは、同条の規定にかかわらず、当該相続税に係る連帯納付義務者に対し、当該相続税が完納されていない旨その他の財務省令で定める事項を通知するものとする。 art-34/par-5 · https://japanlaw.org/ja/inheritance-tax-act/art-34/par-5 · https://japanlaw.org/l/325AC0000000073/art-34/par-5 In the case where the district director has issued a demand under the provisions of Article 37 (Demand) of the Act on General Rules for National Taxes to a person liable for tax with respect to the inheritance tax of that person liable for tax, and that inheritance tax has not been paid in full by the day on which one month elapses from the day on which the written demand relating to that demand was issued, the district director is to notify the person jointly liable for payment relating to that inheritance tax, notwithstanding the provisions of that Article, that the inheritance tax has not been paid in full and of any other matters specified by Ministry of Finance Order. machine translation, not official **第六項** 税務署長は、前項の規定による通知をした場合において第一項本文の規定により相続税を連帯納付義務者から徴収しようとするときは、当該連帯納付義務者に対し、納付すべき金額、納付場所その他必要な事項を記載した納付通知書による通知をしなければならない。 art-34/par-6 · https://japanlaw.org/ja/inheritance-tax-act/art-34/par-6 · https://japanlaw.org/l/325AC0000000073/art-34/par-6 In the case where the district director has given the notice under the provisions of the preceding paragraph and intends to collect inheritance tax from a person jointly liable for payment pursuant to the provisions of the main clause of paragraph (1), the district director must give that person jointly liable for payment notice by means of a written payment notice stating the amount to be paid, the place of payment and any other necessary matters. machine translation, not official **第七項** 税務署長は、前項の規定による通知を発した日の翌日から二月を経過する日までに当該通知に係る相続税が完納されない場合には、当該通知を受けた連帯納付義務者に対し、国税通則法第三十七条の規定による督促をしなければならない。 art-34/par-7 · https://japanlaw.org/ja/inheritance-tax-act/art-34/par-7 · https://japanlaw.org/l/325AC0000000073/art-34/par-7 If the inheritance tax relating to the notice under the provisions of the preceding paragraph has not been paid in full by the day on which two months elapse from the day following the day on which the notice was issued, the district director must issue a demand under the provisions of Article 37 of the Act on General Rules for National Taxes to the person jointly liable for payment who received the notice. machine translation, not official **第八項** 税務署長は、前三項の規定にかかわらず、連帯納付義務者に国税通則法第三十八条第一項各号（繰上請求）のいずれかに該当する事実があり、かつ、相続税の徴収に支障があると認められる場合には、当該連帯納付義務者に対し、同法第三十七条の規定による督促をしなければならない。 art-34/par-8 · https://japanlaw.org/ja/inheritance-tax-act/art-34/par-8 · https://japanlaw.org/l/325AC0000000073/art-34/par-8 Notwithstanding the provisions of the preceding three paragraphs, if there is a fact that a person jointly liable for payment falls under any of the items of Article 38, paragraph (1) (Advance Demand) of the Act on General Rules for National Taxes and it is found that there is an impediment to the collection of the inheritance tax, the district director must issue a demand under the provisions of Article 37 of that Act to that person jointly liable for payment. machine translation, not official --- ## Cites - art-34/par-1: 第二十一条の九第三項 → 相続税法 第二十一条の九第三項 (Article 21-9, paragraph (3)), art-21-9/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-21-9/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-3 - art-34/par-1: この項 → 相続税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-34/par-1 · https://japanlaw.org/l/325AC0000000073/art-34/par-1 - art-34/par-1: 次項 → 相続税法 第三十四条第二項 (Article 34, paragraph (2)), art-34/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-34/par-2 · https://japanlaw.org/l/325AC0000000073/art-34/par-2 - art-34/par-1/item-1: 第三十三条 → 相続税法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/inheritance-tax-act/art-33 · https://japanlaw.org/l/325AC0000000073/art-33 - art-34/par-1/item-1: 国税通則法第三十五条第二項 → 国税通則法 第三十五条第二項 (Article 35, paragraph (2)), art-35/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-35/par-2 · https://japanlaw.org/l/337AC0000000066/art-35/par-2 - art-34/par-1/item-1: 第三項 → 国税通則法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-35/par-3 · https://japanlaw.org/l/337AC0000000066/art-35/par-3 - art-34/par-1/item-1: 第二十七条第一項 → 相続税法 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-27/par-1 · https://japanlaw.org/l/325AC0000000073/art-27/par-1 - art-34/par-1/item-1: 同法第三十二条第五項 → 国税通則法 第三十二条第五項 (Article 32, paragraph (5)), art-32/par-5 — https://japanlaw.org/ja/national-tax-general-rules-act/art-32/par-5 · https://japanlaw.org/l/337AC0000000066/art-32/par-5 - art-34/par-1/item-1: 同法第二十八条第一項 → 国税通則法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-28/par-1 · https://japanlaw.org/l/337AC0000000066/art-28/par-1 - art-34/par-1/item-1: 同法第三十二条第三項 → 国税通則法 第三十二条第三項 (Article 32, paragraph (3)), art-32/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-32/par-3 · https://japanlaw.org/l/337AC0000000066/art-32/par-3 - art-34/par-1/item-1: 同法第四十三条第三項 → 国税通則法 第四十三条第三項 (Article 43, paragraph (3)), art-43/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-43/par-3 · https://japanlaw.org/l/337AC0000000066/art-43/par-3 - art-34/par-1/item-1: この条 → 相続税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/inheritance-tax-act/art-34 · https://japanlaw.org/l/325AC0000000073/art-34 - art-34/par-1/item-1: この項 → 相続税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-34/par-1 · https://japanlaw.org/l/325AC0000000073/art-34/par-1 - art-34/par-1/item-1: 第五十一条の二 → 相続税法 第五十一条の二 (Article 51-2), art-51-2 — https://japanlaw.org/ja/inheritance-tax-act/art-51-2 · https://japanlaw.org/l/325AC0000000073/art-51-2 - art-34/par-1/item-1: 第六項 → 相続税法 第三十四条第六項 (Article 34, paragraph (6)), art-34/par-6 — https://japanlaw.org/ja/inheritance-tax-act/art-34/par-6 · https://japanlaw.org/l/325AC0000000073/art-34/par-6 - art-34/par-1/item-2: 第三十八条第一項 → 相続税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-38/par-1 · https://japanlaw.org/l/325AC0000000073/art-38/par-1 - art-34/par-1/item-2: 第四十四条第二項 → 相続税法 第四十四条第二項 (Article 44, paragraph (2)), art-44/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-44/par-2 · https://japanlaw.org/l/325AC0000000073/art-44/par-2 - art-34/par-1/item-2: 第四十七条第一項 → 相続税法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-47/par-1 · https://japanlaw.org/l/325AC0000000073/art-47/par-1 - art-34/par-5: 国税通則法第三十七条 → 国税通則法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/national-tax-general-rules-act/art-37 · https://japanlaw.org/l/337AC0000000066/art-37 - art-34/par-6: 前項 → 相続税法 第三十四条第五項 (Article 34, paragraph (5)), art-34/par-5 — https://japanlaw.org/ja/inheritance-tax-act/art-34/par-5 · https://japanlaw.org/l/325AC0000000073/art-34/par-5 - art-34/par-6: 第一項 → 相続税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-34/par-1 · https://japanlaw.org/l/325AC0000000073/art-34/par-1 - art-34/par-7: 前項 → 相続税法 第三十四条第六項 (Article 34, paragraph (6)), art-34/par-6 — https://japanlaw.org/ja/inheritance-tax-act/art-34/par-6 · https://japanlaw.org/l/325AC0000000073/art-34/par-6 - art-34/par-7: 国税通則法第三十七条 → 国税通則法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/national-tax-general-rules-act/art-37 · https://japanlaw.org/l/337AC0000000066/art-37 - art-34/par-8: 前三項 → 相続税法 第三十四条第五項 (Article 34, paragraph (5)), art-34/par-5 — https://japanlaw.org/ja/inheritance-tax-act/art-34/par-5 · https://japanlaw.org/l/325AC0000000073/art-34/par-5 - art-34/par-8: 前三項 → 相続税法 第三十四条第六項 (Article 34, paragraph (6)), art-34/par-6 — https://japanlaw.org/ja/inheritance-tax-act/art-34/par-6 · https://japanlaw.org/l/325AC0000000073/art-34/par-6 - art-34/par-8: 前三項 → 相続税法 第三十四条第七項 (Article 34, paragraph (7)), art-34/par-7 — https://japanlaw.org/ja/inheritance-tax-act/art-34/par-7 · https://japanlaw.org/l/325AC0000000073/art-34/par-7 - art-34/par-8: 国税通則法第三十八条第一項 → 国税通則法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-38/par-1 · https://japanlaw.org/l/337AC0000000066/art-38/par-1 - art-34/par-8: 同法第三十七条 → 国税通則法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/national-tax-general-rules-act/art-37 · https://japanlaw.org/l/337AC0000000066/art-37 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 相続税法 第三十四条第一項（連帯納付の義務等） — https://japanlaw.org/ja/inheritance-tax-act/art-34/par-1 · https://japanlaw.org/l/325AC0000000073/art-34/par-1 - 相続税法 第三十四条第一項第一号（連帯納付の義務等） — https://japanlaw.org/ja/inheritance-tax-act/art-34/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-34/par-1/item-1 - 相続税法 第三十四条第六項（連帯納付の義務等） — https://japanlaw.org/ja/inheritance-tax-act/art-34/par-6 · https://japanlaw.org/l/325AC0000000073/art-34/par-6 - 相続税法 第三十四条第七項（連帯納付の義務等） — https://japanlaw.org/ja/inheritance-tax-act/art-34/par-7 · https://japanlaw.org/l/325AC0000000073/art-34/par-7 - 相続税法 第三十四条第八項（連帯納付の義務等） — https://japanlaw.org/ja/inheritance-tax-act/art-34/par-8 · https://japanlaw.org/l/325AC0000000073/art-34/par-8 - 相続税法 第五十一条の二第一項 — https://japanlaw.org/ja/inheritance-tax-act/art-51-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-51-2/par-1 - 相続税法 第五十一条の二第一項第一号 — https://japanlaw.org/ja/inheritance-tax-act/art-51-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-51-2/par-1/item-1 - 相続税法 第五十一条の二第一項第三号 — https://japanlaw.org/ja/inheritance-tax-act/art-51-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-51-2/par-1/item-3 --- ## 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-20261011T165043-011, translated 2026-10-11 - 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