# 相続税法 / Inheritance Tax Act — 第四十三条 (Article 43) - 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: 第四十三条 (Article 43)（物納財産の収納価額等） — address `art-43` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/art-43 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-43 - 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. --- ### 第四十三条（物納財産の収納価額等） — Accepted Value of Property for Payment in Kind, etc. caption: machine translation, not official art-43 · https://japanlaw.org/ja/inheritance-tax-act/art-43 · https://japanlaw.org/l/325AC0000000073/art-43 **第一項** 物納財産の収納価額は、課税価格計算の基礎となつた当該財産の価額による。ただし、税務署長は、収納の時までに当該財産の状況に著しい変化が生じたときは、収納の時の現況により当該財産の収納価額を定めることができる。 art-43/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-43/par-1 · https://japanlaw.org/l/325AC0000000073/art-43/par-1 The accepted value of property for payment in kind is the value of that property that served as the basis for calculating the taxable value; provided, however, that if a significant change has occurred in the condition of that property by the time of acceptance, the district director may determine the accepted value of that property according to its condition at the time of acceptance. machine translation, not official **第二項** 物納の許可を受けた税額に相当する相続税は、物納財産の引渡し、所有権の移転の登記その他法令により第三者に対抗することができる要件を充足した時において、納付があつたものとする。 art-43/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-43/par-2 · https://japanlaw.org/l/325AC0000000073/art-43/par-2 Inheritance tax corresponding to the amount of tax for which permission for payment in kind has been obtained is deemed to have been paid at the time when the delivery of the property for payment in kind, the registration of the transfer of ownership, or another requirement under laws and regulations for asserting rights against third parties has been satisfied. machine translation, not official **第三項** 物納の許可を受けて相続税を納付した場合において、その相続税について過誤納額があつたときは、その物納に充てた財産は、納税義務者の申請により、これを当該過誤納額の還付に充てることができる。ただし、当該財産が換価されていたとき、公用若しくは公共の用に供されており、若しくは供されることが確実であると見込まれるとき、又は当該過誤納額が当該財産の収納価額の二分の一に満たないときは、この限りでない。 art-43/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-43/par-3 · https://japanlaw.org/l/325AC0000000073/art-43/par-3 Where inheritance tax has been paid after obtaining permission for payment in kind and there is an amount of overpayment or payment by mistake with respect to that inheritance tax, the property applied to that payment in kind may, upon application by the person liable for tax, be applied to the refund of that amount of overpayment or payment by mistake; provided, however, that this does not apply where that property has been converted into money, where it is being put to official or public use or is reliably expected to be so used, or where that amount of overpayment or payment by mistake is less than one-half of the accepted value of that property. machine translation, not official **第四項** 前項の規定により過誤納額の還付に充てる場合における当該財産の価額は、収納価額（国がその財産につき有益費を支出したときは、その費用の額に相当する金額を加算した金額）による。 art-43/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-43/par-4 · https://japanlaw.org/l/325AC0000000073/art-43/par-4 The value of the property in the case where it is applied to the refund of an amount of overpayment or payment by mistake pursuant to the provisions of the preceding paragraph is the accepted value (or, where the State has spent beneficial expenses on that property, the amount obtained by adding the amount corresponding to the amount of those expenses). machine translation, not official **第五項** 第三項の規定により物納に充てた財産で過誤納額の還付を受けようとする者は、当該過誤納額、還付を受けようとする財産の種類及び収納価額その他の財務省令で定める事項を記載した申請書を当該物納の許可をした税務署長に提出しなければならない。 art-43/par-5 · https://japanlaw.org/ja/inheritance-tax-act/art-43/par-5 · https://japanlaw.org/l/325AC0000000073/art-43/par-5 A person who wishes to receive a refund of an amount of overpayment or payment by mistake with property applied to payment in kind pursuant to the provisions of paragraph (3) must submit to the district director who granted that permission for payment in kind a written application stating that amount of overpayment or payment by mistake, the type and accepted value of the property for which the refund is sought, and other matters specified by Ministry of Finance Order. machine translation, not official **第六項** 第三項の規定により物納に充てた財産で過誤納額の還付を受けようとする場合において、当該過誤納額が当該財産の価額に満たないときは、当該還付を受けようとする者は、あらかじめ、当該財産の価額と当該過誤納額との差額に相当する金額を国に納付しなければならない。 art-43/par-6 · https://japanlaw.org/ja/inheritance-tax-act/art-43/par-6 · https://japanlaw.org/l/325AC0000000073/art-43/par-6 In the case where a person wishes to receive a refund of an amount of overpayment or payment by mistake with property applied to payment in kind pursuant to the provisions of paragraph (3), if that amount of overpayment or payment by mistake is less than the value of that property, the person seeking that refund must pay to the State in advance an amount corresponding to the difference between the value of that property and that amount of overpayment or payment by mistake. machine translation, not official **第七項** 前各項に定めるもののほか、物納財産の収納又は過誤納額の還付に関する手続に関し必要な事項は、政令で定める。 art-43/par-7 · https://japanlaw.org/ja/inheritance-tax-act/art-43/par-7 · https://japanlaw.org/l/325AC0000000073/art-43/par-7 In addition to what is provided for in the preceding paragraphs, the matters necessary for the procedures for accepting property for payment in kind or for refunding amounts of overpayment or payment by mistake are to be specified by Cabinet Order. machine translation, not official --- ## Cites - art-43/par-4: 前項 → 相続税法 第四十三条第三項 (Article 43, paragraph (3)), art-43/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-43/par-3 · https://japanlaw.org/l/325AC0000000073/art-43/par-3 - art-43/par-5: 第三項 → 相続税法 第四十三条第三項 (Article 43, paragraph (3)), art-43/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-43/par-3 · https://japanlaw.org/l/325AC0000000073/art-43/par-3 - art-43/par-6: 第三項 → 相続税法 第四十三条第三項 (Article 43, paragraph (3)), art-43/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-43/par-3 · https://japanlaw.org/l/325AC0000000073/art-43/par-3 - art-43/par-7: 前各項 → 相続税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-43/par-1 · https://japanlaw.org/l/325AC0000000073/art-43/par-1 - art-43/par-7: 前各項 → 相続税法 第四十三条第二項 (Article 43, paragraph (2)), art-43/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-43/par-2 · https://japanlaw.org/l/325AC0000000073/art-43/par-2 - art-43/par-7: 前各項 → 相続税法 第四十三条第三項 (Article 43, paragraph (3)), art-43/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-43/par-3 · https://japanlaw.org/l/325AC0000000073/art-43/par-3 - art-43/par-7: 前各項 → 相続税法 第四十三条第四項 (Article 43, paragraph (4)), art-43/par-4 — https://japanlaw.org/ja/inheritance-tax-act/art-43/par-4 · https://japanlaw.org/l/325AC0000000073/art-43/par-4 - art-43/par-7: 前各項 → 相続税法 第四十三条第五項 (Article 43, paragraph (5)), art-43/par-5 — https://japanlaw.org/ja/inheritance-tax-act/art-43/par-5 · https://japanlaw.org/l/325AC0000000073/art-43/par-5 - art-43/par-7: 前各項 → 相続税法 第四十三条第六項 (Article 43, paragraph (6)), art-43/par-6 — https://japanlaw.org/ja/inheritance-tax-act/art-43/par-6 · https://japanlaw.org/l/325AC0000000073/art-43/par-6 ## Cited by 11 provisions cite this one. No official source publishes this direction. - 相続税法 第四十三条第四項（物納財産の収納価額等） — https://japanlaw.org/ja/inheritance-tax-act/art-43/par-4 · https://japanlaw.org/l/325AC0000000073/art-43/par-4 - 相続税法 第四十三条第五項（物納財産の収納価額等） — https://japanlaw.org/ja/inheritance-tax-act/art-43/par-5 · https://japanlaw.org/l/325AC0000000073/art-43/par-5 - 相続税法 第四十三条第六項（物納財産の収納価額等） — https://japanlaw.org/ja/inheritance-tax-act/art-43/par-6 · https://japanlaw.org/l/325AC0000000073/art-43/par-6 - 相続税法 第四十三条第七項（物納財産の収納価額等） — https://japanlaw.org/ja/inheritance-tax-act/art-43/par-7 · https://japanlaw.org/l/325AC0000000073/art-43/par-7 - 相続税法 第四十五条第二項（物納申請の却下に係る再申請） — https://japanlaw.org/ja/inheritance-tax-act/art-45/par-2 · https://japanlaw.org/l/325AC0000000073/art-45/par-2 - 相続税法 第四十八条の二第四項第二号（特定の延納税額に係る物納） — https://japanlaw.org/ja/inheritance-tax-act/art-48-2/par-4/item-2 · https://japanlaw.org/l/325AC0000000073/art-48-2/par-4/item-2 - 相続税法 第四十八条の二第六項（特定の延納税額に係る物納） — https://japanlaw.org/ja/inheritance-tax-act/art-48-2/par-6 · https://japanlaw.org/l/325AC0000000073/art-48-2/par-6 - 相続税法 第五十三条第一項（物納等に係る利子税） — https://japanlaw.org/ja/inheritance-tax-act/art-53/par-1 · https://japanlaw.org/l/325AC0000000073/art-53/par-1 - 相続税法 第五十三条第二項（物納等に係る利子税） — https://japanlaw.org/ja/inheritance-tax-act/art-53/par-2 · https://japanlaw.org/l/325AC0000000073/art-53/par-2 - 相続税法 第五十三条第五項（物納等に係る利子税） — https://japanlaw.org/ja/inheritance-tax-act/art-53/par-5 · https://japanlaw.org/l/325AC0000000073/art-53/par-5 - 相続税法 第五十三条第七項（物納等に係る利子税） — https://japanlaw.org/ja/inheritance-tax-act/art-53/par-7 · https://japanlaw.org/l/325AC0000000073/art-53/par-7 --- ## 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-20261011T165043-015, 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