# 相続税法 / Inheritance Tax Act — 第四条 (Article 4) - 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: 第四条 (Article 4)（遺贈により取得したものとみなす場合） — address `art-4` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-4 - 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. --- ### 第四条（遺贈により取得したものとみなす場合） — Cases Deemed to Have Been Acquired by Bequest caption: machine translation, not official art-4 · https://japanlaw.org/ja/inheritance-tax-act/art-4 · https://japanlaw.org/l/325AC0000000073/art-4 **第一項** 民法第九百五十八条の二第一項（特別縁故者に対する相続財産の分与）の規定により同項に規定する相続財産の全部又は一部を与えられた場合においては、その与えられた者が、その与えられた時における当該財産の時価（当該財産の評価について第三章に特別の定めがある場合には、その規定により評価した価額）に相当する金額を当該財産に係る被相続人から遺贈により取得したものとみなす。 art-4/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-4/par-1 · https://japanlaw.org/l/325AC0000000073/art-4/par-1 In the case where all or part of the estate prescribed in Article 958-2, paragraph (1) (Distribution of the Estate to a Person with a Special Connection to the Decedent) of the Civil Code has been granted pursuant to the provisions of that paragraph, the person to whom it was granted is deemed to have acquired, by bequest from the decedent relating to that property, an amount equivalent to the market value of that property at the time it was granted (where there is a special provision in Chapter III on the valuation of that property, the value assessed pursuant to that provision). machine translation, not official **第二項** 特別寄与者が支払を受けるべき特別寄与料の額が確定した場合においては、当該特別寄与者が、当該特別寄与料の額に相当する金額を当該特別寄与者による特別の寄与を受けた被相続人から遺贈により取得したものとみなす。 art-4/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-4/par-2 · https://japanlaw.org/l/325AC0000000073/art-4/par-2 In the case where the amount of the special contribution payment that a special contributor is to be paid has been finalized, that special contributor is deemed to have acquired an amount equivalent to the amount of that special contribution payment by bequest from the decedent who received the special contribution made by that special contributor. machine translation, not official --- ## Cites - art-4/par-1: 民法第九百五十八条の二第一項 → 民法 第九百五十八条の二第一項 (Article 958-2, paragraph (1)), art-958-2/par-1 — https://japanlaw.org/ja/civil-code/art-958-2/par-1 · https://japanlaw.org/l/129AC0000000089/art-958-2/par-1 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 相続税法 第二十九条第一項（相続財産法人に係る財産を与えられた者等に係る相続税の申告書） — https://japanlaw.org/ja/inheritance-tax-act/art-29/par-1 · https://japanlaw.org/l/325AC0000000073/art-29/par-1 - 相続税法 第三十一条第二項（修正申告の特則） — https://japanlaw.org/ja/inheritance-tax-act/art-31/par-2 · https://japanlaw.org/l/325AC0000000073/art-31/par-2 - 相続税法 第三十二条第一項第七号（更正の請求の特則） — https://japanlaw.org/ja/inheritance-tax-act/art-32/par-1/item-7 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-7 - 相続税法 第三十五条第二項第五号（更正及び決定の特則） — https://japanlaw.org/ja/inheritance-tax-act/art-35/par-2/item-5 · https://japanlaw.org/l/325AC0000000073/art-35/par-2/item-5 - 相続税法 附則第十四条第一項（相続税法及び租税特別措置法の一部改正に伴う経過措置） — https://japanlaw.org/ja/inheritance-tax-act/suppl-5031-24/art-14/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5031-24/art-14/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 第七十条第一項（国等に対して相続財産を贈与した場合等の相続税の非課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-70/par-1 · https://japanlaw.org/l/332AC0000000026/art-70/par-1 - 租税特別措置法 附則第十四条第一項（相続税法及び租税特別措置法の一部改正に伴う経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-24/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-24/art-14/par-1 --- ## 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