# 相続税法 / Inheritance Tax Act — 第四十四条 (Article 44) - 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: 第四十四条 (Article 44)（物納申請の全部又は一部の却下に係る延納） — address `art-44` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/art-44 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-44 - 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. --- ### 第四十四条（物納申請の全部又は一部の却下に係る延納） — Deferment of Payment upon Rejection of an Application for Payment in Kind in Whole or in Part caption: machine translation, not official art-44 · https://japanlaw.org/ja/inheritance-tax-act/art-44 · https://japanlaw.org/l/325AC0000000073/art-44 **第一項** 税務署長は、第四十一条第一項の規定による申請があつた場合において、延納により金銭で納付することを困難とする事由がないと認めたことから第四十二条第二項の規定により物納の申請の却下をしたとき、又は第四十一条第一項に規定する納付を困難とする金額が当該申請に係る金額より少ないと認めたことから第四十二条第二項の規定により当該申請に係る相続税額の一部について当該申請の却下をしたときは、これらの却下に係る相続税額につき、これらの却下の日の翌日から起算して二十日以内にされた当該申請者の申請により、当該相続税額のうち金銭で一時に納付することを困難とする金額として政令で定める額を限度として、延納の許可をすることができる。 art-44/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-44/par-1 · https://japanlaw.org/l/325AC0000000073/art-44/par-1 Where an application has been made pursuant to the provisions of Article 41, paragraph (1), and the district director has rejected the application for payment in kind pursuant to the provisions of Article 42, paragraph (2) because the district director found that there was no reason that made it difficult to pay in money by deferment of payment, or has rejected the application with respect to a part of the amount of inheritance tax relating to the application pursuant to the provisions of Article 42, paragraph (2) because the district director found that the amount for which payment is difficult prescribed in Article 41, paragraph (1) was less than the amount relating to the application, the district director may, upon an application by the applicant made within 20 days from the day following the date of those rejections, grant permission to defer payment of the amount of inheritance tax subject to those rejections, up to the amount specified by Cabinet Order as the portion of that amount of inheritance tax that is difficult to pay in money in a lump sum. machine translation, not official **第二項** 第三十八条第一項、第二項及び第四項、第三十九条（第二十九項を除く。）並びに第四十条の規定は、前項の規定による延納について準用する。この場合において、必要な技術的読替えは、政令で定める。 art-44/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-44/par-2 · https://japanlaw.org/l/325AC0000000073/art-44/par-2 The provisions of Article 38, paragraphs (1), (2) and (4), Article 39 (excluding paragraph (29)) and Article 40 apply mutatis mutandis to deferment of payment under the provisions of the preceding paragraph. In this case, the necessary technical replacement of terms is to be specified by Cabinet Order. machine translation, not official --- ## Cites - art-44/par-1: 第四十一条第一項 → 相続税法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-41/par-1 · https://japanlaw.org/l/325AC0000000073/art-41/par-1 - art-44/par-1: 第四十二条第二項 → 相続税法 第四十二条第二項 (Article 42, paragraph (2)), art-42/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-42/par-2 · https://japanlaw.org/l/325AC0000000073/art-42/par-2 - art-44/par-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-44/par-2: 第二項 → 相続税法 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-38/par-2 · https://japanlaw.org/l/325AC0000000073/art-38/par-2 - art-44/par-2: 第四項 → 相続税法 第三十八条第四項 (Article 38, paragraph (4)), art-38/par-4 — https://japanlaw.org/ja/inheritance-tax-act/art-38/par-4 · https://japanlaw.org/l/325AC0000000073/art-38/par-4 - art-44/par-2: 第三十九条 → 相続税法 第三十九条 (Article 39), art-39 — https://japanlaw.org/ja/inheritance-tax-act/art-39 · https://japanlaw.org/l/325AC0000000073/art-39 - art-44/par-2: 第二十九項 → 相続税法 第三十九条第二十九項 (Article 39, paragraph (29)), art-39/par-29 — https://japanlaw.org/ja/inheritance-tax-act/art-39/par-29 · https://japanlaw.org/l/325AC0000000073/art-39/par-29 - art-44/par-2: 第四十条 → 相続税法 第四十条 (Article 40), art-40 — https://japanlaw.org/ja/inheritance-tax-act/art-40 · https://japanlaw.org/l/325AC0000000073/art-40 - art-44/par-2: 前項 → 相続税法 第四十四条第一項 (Article 44, paragraph (1)), art-44/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-44/par-1 · https://japanlaw.org/l/325AC0000000073/art-44/par-1 ## Cited by 16 provisions cite this one. No official source publishes this direction. - 相続税法 第三十四条第一項第二号（連帯納付の義務等） — https://japanlaw.org/ja/inheritance-tax-act/art-34/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-34/par-1/item-2 - 相続税法 第四十四条第二項（物納申請の全部又は一部の却下に係る延納） — https://japanlaw.org/ja/inheritance-tax-act/art-44/par-2 · https://japanlaw.org/l/325AC0000000073/art-44/par-2 - 相続税法 第四十八条の二第一項（特定の延納税額に係る物納） — https://japanlaw.org/ja/inheritance-tax-act/art-48-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-48-2/par-1 - 相続税法 第五十二条第二項（延納等に係る利子税） — https://japanlaw.org/ja/inheritance-tax-act/art-52/par-2 · https://japanlaw.org/l/325AC0000000073/art-52/par-2 - 相続税法 第五十二条第四項（延納等に係る利子税） — https://japanlaw.org/ja/inheritance-tax-act/art-52/par-4 · https://japanlaw.org/l/325AC0000000073/art-52/par-4 - 相続税法 第五十三条第六項（物納等に係る利子税） — https://japanlaw.org/ja/inheritance-tax-act/art-53/par-6 · https://japanlaw.org/l/325AC0000000073/art-53/par-6 - 租税特別措置法 第七十条の六第三十八項第二号（農地等についての相続税の納税猶予及び免除等） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6/par-38/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-38/item-2 - 租税特別措置法 第七十条の六の六第十五項第五号（山林についての相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-6/par-15/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-15/item-5 - 租税特別措置法 第七十条の六の七第十三項第五号（特定の美術品についての相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-7/par-13/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-13/item-5 - 租税特別措置法 第七十条の六の十第十四項第七号（個人の事業用資産についての相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-10/par-14/item-7 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-14/item-7 - 租税特別措置法 第七十条の七の二第十四項第十一号（非上場株式等についての相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-14/item-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-14/item-11 - 租税特別措置法 第七十条の七の十二第十項第三号（医療法人の持分についての相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-12/par-10/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-10/item-3 - 租税特別措置法 第七十条の八の二第九項（計画伐採に係る相続税の延納等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-8-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-8-2/par-9 - 租税特別措置法 第七十条の九第四項（特別緑地保全地区等内の土地に係る相続税の延納に伴う利子税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-9/par-4 - 租税特別措置法 第七十条の十第五項（不動産等に係る相続税の延納等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-10/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-10/par-5 - 租税特別措置法 第七十条の十一第一項（相続税の延納に伴う利子税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-11/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-20261011T165043-015, translated 2026-10-12 - 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