# 相続税法 / Inheritance Tax Act — 第四十七条 (Article 47) - 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: 第四十七条 (Article 47)（物納の撤回に係る延納） — address `art-47` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/art-47 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-47 - 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. --- ### 第四十七条（物納の撤回に係る延納） — Deferment of Payment Concerning Withdrawal of Payment in Kind caption: machine translation, not official art-47 · https://japanlaw.org/ja/inheritance-tax-act/art-47 · https://japanlaw.org/l/325AC0000000073/art-47 **第一項** 税務署長は、前条第一項の物納の許可を受けた者が同項の規定による物納の撤回の承認を受けようとする場合において、当該物納の許可を受けた者の申請により、当該撤回に係る相続税額につき、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-47/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-47/par-1 · https://japanlaw.org/l/325AC0000000073/art-47/par-1 If a person who has received permission for payment in kind under paragraph (1) of the preceding Article intends to receive approval of the withdrawal of payment in kind under that paragraph, the district director may, upon an application of the person who received that permission for payment in kind, grant permission to defer payment of the amount of inheritance tax subject to that withdrawal, up to the amount specified by Cabinet Order as the amount of that inheritance tax that it is difficult to pay in a lump sum in money. machine translation, not official **第二項** 前項の規定による延納の許可を申請しようとする者は、前条第二項の規定による物納の撤回の申請書の提出と同時に、当該撤回に係る相続税額その他の財務省令で定める事項を記載した申請書に担保提供関係書類を添付し、これを納税地の所轄税務署長に提出しなければならない。 art-47/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-47/par-2 · https://japanlaw.org/l/325AC0000000073/art-47/par-2 A person who intends to apply for permission to defer payment under the preceding paragraph must submit to the competent district director with jurisdiction over the place for tax payment, at the same time as the submission of the written application for withdrawal of payment in kind under paragraph (2) of the preceding Article, a written application stating the amount of inheritance tax subject to that withdrawal and other particulars specified by Ministry of Finance Order, with documents for provision of security attached. machine translation, not official **第三項** 税務署長は、前項の規定による申請書の提出があつた場合においては、その申請の基因となる物納の撤回の申請の却下をする場合を除き、当該申請者及び当該申請に係る事項について前条第一項及び前二項の規定に該当するか否かの調査を行い、その調査に基づき、当該申請書の提出期限の翌日から起算して三月以内に当該申請に係る税額の全部又は一部について当該申請に係る条件若しくはこれを変更した条件により物納の撤回に係る延納の許可をし、又は当該申請の却下をする。ただし、税務署長が当該延納の許可をする場合において、当該申請者の提供しようとする担保が適当でないと認めるときは、その変更を求めることができる。 art-47/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-47/par-3 · https://japanlaw.org/l/325AC0000000073/art-47/par-3 If a written application has been submitted pursuant to the preceding paragraph, the district director is to investigate whether the applicant and the matters concerning the application fall under paragraph (1) of the preceding Article and the preceding two paragraphs, except where rejecting the application for withdrawal of payment in kind that is the basis of the application, and, based on that investigation, is to grant permission to defer payment concerning the withdrawal of payment in kind, for all or part of the tax amount subject to the application, on the conditions subject to the application or on conditions modified from them, or reject the application, within three months from the day following the deadline for filing the written application; provided, however, that if the district director grants that permission to defer payment and finds that the security the applicant intends to provide is not appropriate, the district director may request a change of it. machine translation, not official **第四項** 税務署長は、前項の延納の許可をする場合には、未経過延納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を限度として、未経過延納期間内の年賦延納により許可をしなければならない。 art-47/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-47/par-4 · https://japanlaw.org/l/325AC0000000073/art-47/par-4 When granting permission to defer payment under the preceding paragraph, the district director must grant it by deferment in annual installments within the deferment period not yet elapsed, up to the amount that is difficult to pay in a lump sum in money out of the amount subject to deferment not yet due. machine translation, not official **第五項** 前項の未経過延納税額とは、物納の撤回に係る相続税につきその納期限又は納付すべき日に第三十八条第一項の規定による延納の許可があつたものとした場合における各延納年割額のうち、物納の撤回の承認をする日後に納付の期限が到来することとなる延納年割額（次項において「未経過延納年割額」という。）の合計額をいい、前項の未経過延納期間とは、当該相続税につきその納期限又は納付すべき日に当該延納の許可があつたものとした場合における延納期間のうち、物納の撤回の承認をする日後の期間をいう。ただし、当該相続税に係る課税相続財産の価額のうちに不動産等の価額が占める割合は、当該物納の撤回の承認をする時までに納付すべき税額の確定した相続税額の計算の基礎となつた財産の価額を基準として計算するものとする。 art-47/par-5 · https://japanlaw.org/ja/inheritance-tax-act/art-47/par-5 · https://japanlaw.org/l/325AC0000000073/art-47/par-5 The amount subject to deferment not yet due in the preceding paragraph means the total of those annual installment amounts, among the respective annual installment amounts on the assumption that permission to defer payment under Article 38, paragraph (1) had been granted on the due date for payment or the date of payment of the inheritance tax subject to the withdrawal of payment in kind, for which the payment deadline will arrive after the day on which the withdrawal of payment in kind is approved (referred to as "annual deferred payment amount not yet due" in the following paragraph); and the deferment period not yet elapsed in the preceding paragraph means, of the deferment period on the assumption that that permission to defer payment had been granted for that inheritance tax on its due date for payment or date of payment, the period after the day on which the withdrawal of payment in kind is approved; provided, however, that the proportion that the value of real property, etc. accounts for in the value of taxable inherited property pertaining to that inheritance tax is to be calculated on the basis of the value of the property that was the basis for calculating the amount of inheritance tax for which the tax amount to be paid has been finalized by the time the withdrawal of payment in kind is approved. machine translation, not official **第六項** 第三項の規定により延納の許可をする場合の延納年割額及びその納期限は、当該延納に係る未経過延納年割額及びその納期限とする。この場合において、その許可をする延納税額又は延納期間が前項に規定する未経過延納税額又は未経過延納期間に満たないときは、当該延納年割額は、当該延納税額及び当該延納期間に応じ、第三十八条第二項の規定に準じて計算した金額とする。 art-47/par-6 · https://japanlaw.org/ja/inheritance-tax-act/art-47/par-6 · https://japanlaw.org/l/325AC0000000073/art-47/par-6 The annual installment amounts and their due dates for payment in the case of granting permission to defer payment pursuant to paragraph (3) are to be the annual deferred payment amounts not yet due and their due dates for payment pertaining to that deferment. In this case, if the amount subject to deferment or the deferment period for which permission is granted falls short of the amount subject to deferment not yet due or the deferment period not yet elapsed prescribed in the preceding paragraph, the annual installment amounts are to be the amounts calculated in accordance with Article 38, paragraph (2) according to that amount subject to deferment and that deferment period. machine translation, not official **第七項** 税務署長は、第三項の場合において、前条第四項の規定により同項に規定する不適格財産を物納の撤回の申請に係る財産に追加することを求めたときは、当該申請者が当該財産に当該不適格財産を追加するのをまつて第三項の規定による延納の許可をし、又は当該延納の申請の却下をすることができる。この場合において、同項の規定の適用については、同項中「当該申請書の提出期限の翌日から起算して三月」とあるのは、「前条第六項の規定による通知が発せられた日の翌日から起算して二月（同条第七項の規定による税務署長の指定する日がある場合にあつては、同日の翌日から起算して一月）」とする。 art-47/par-7 · https://japanlaw.org/ja/inheritance-tax-act/art-47/par-7 · https://japanlaw.org/l/325AC0000000073/art-47/par-7 In the case referred to in paragraph (3), if the district director has requested, pursuant to paragraph (4) of the preceding Article, the addition of the unsuitable property prescribed in that paragraph to the property subject to the application for withdrawal of payment in kind, the district director may grant permission to defer payment under paragraph (3), or reject the application to defer payment, after the applicant adds the unsuitable property to that property. In this case, with regard to the application of that paragraph, the phrase "three months from the day following the deadline for filing the written application" in that paragraph is deemed to be replaced with "two months from the day following the day on which the notice under paragraph (6) of the preceding Article was issued (or, if there is a day designated by the district director under paragraph (7) of that Article, one month from the day following that day)". machine translation, not official **第八項** 税務署長は、第三項の場合において、物納の撤回に係る相続税のうちに金銭で一時に納付すべき相続税又は納付すべき前条第九項の有益費があるときは、同条第十項の規定による通知が発せられた日の翌日から起算して一月以内に当該相続税及び当該有益費が完納されるのをまつて第三項の規定による延納の許可をし、又は当該延納の申請の却下をすることができる。この場合において、同項の規定の適用については、同項中「当該申請書の提出期限の翌日から起算して三月」とあるのは、「同条第十項の規定による通知が発せられた日の翌日から起算して二月」とする。 art-47/par-8 · https://japanlaw.org/ja/inheritance-tax-act/art-47/par-8 · https://japanlaw.org/l/325AC0000000073/art-47/par-8 In the case referred to in paragraph (3), if, among the inheritance tax subject to the withdrawal of payment in kind, there is inheritance tax to be paid in a lump sum in money or beneficial expenses under paragraph (9) of the preceding Article to be paid, the district director may grant permission to defer payment under paragraph (3), or reject the application to defer payment, after that inheritance tax and those beneficial expenses are paid in full within one month from the day following the day on which the notice under paragraph (10) of that Article was issued. In this case, with regard to the application of paragraph (3), the phrase "three months from the day following the deadline for filing the written application" in that paragraph is deemed to be replaced with "two months from the day following the day on which the notice under paragraph (10) of that Article was issued". machine translation, not official **第九項** 税務署長は、第三項の規定により延納の許可をした場合には、その旨並びに当該許可に係る延納税額及び延納の条件を前条第六項の物納の撤回の承認をする書面に併せて記載して当該申請者に通知し、第三項の規定により延納の申請の却下をした場合には、その旨及びその理由を記載した書面により、これを当該申請者に通知する。 art-47/par-9 · https://japanlaw.org/ja/inheritance-tax-act/art-47/par-9 · https://japanlaw.org/l/325AC0000000073/art-47/par-9 If the district director has granted permission to defer payment pursuant to paragraph (3), the district director is to notify the applicant of that fact and the amount subject to deferment and the conditions of deferment pertaining to that permission, stating them together in the document under paragraph (6) of the preceding Article by which the withdrawal of payment in kind is approved; and if the district director has rejected the application to defer payment pursuant to paragraph (3), the district director is to notify the applicant of it by a document stating that fact and the reason. machine translation, not official **第十項** 第二項の規定による延納の申請があつた場合において、その基因となる物納の撤回の申請の却下がされたとき若しくは取下げがあつたとき、又は前条第七項若しくは第十項の規定により当該申請を取り下げたものとみなされたときは、当該延納の申請は、併せて却下がされ、又は取下げがあつたものとみなす。 art-47/par-10 · https://japanlaw.org/ja/inheritance-tax-act/art-47/par-10 · https://japanlaw.org/l/325AC0000000073/art-47/par-10 If an application to defer payment under paragraph (2) has been made, and the application for withdrawal of payment in kind that is its basis has been rejected or withdrawn, or is deemed to have been withdrawn pursuant to paragraph (7) or (10) of the preceding Article, the application to defer payment is also deemed to have been rejected or withdrawn. machine translation, not official **第十一項** 第三十八条第四項、第三十九条第四項から第二十八項まで及び第三十項から第三十三項まで並びに第四十条第二項及び第三項の規定は、物納の撤回に係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-47/par-11 · https://japanlaw.org/ja/inheritance-tax-act/art-47/par-11 · https://japanlaw.org/l/325AC0000000073/art-47/par-11 The provisions of Article 38, paragraph (4), Article 39, paragraphs (4) through (28) and paragraphs (30) through (33), and Article 40, paragraphs (2) and (3) apply mutatis mutandis to deferment of payment concerning the withdrawal of payment in kind. In this case, the necessary technical replacement of terms is specified by Cabinet Order. machine translation, not official --- ## Cites - art-47/par-1: 前条第一項 → 相続税法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-46/par-1 · https://japanlaw.org/l/325AC0000000073/art-46/par-1 - art-47/par-2: 前項 → 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-47/par-2: 前条第二項 → 相続税法 第四十六条第二項 (Article 46, paragraph (2)), art-46/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-46/par-2 · https://japanlaw.org/l/325AC0000000073/art-46/par-2 - art-47/par-3: 前項 → 相続税法 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-47/par-2 · https://japanlaw.org/l/325AC0000000073/art-47/par-2 - art-47/par-3: 前条第一項 → 相続税法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-46/par-1 · https://japanlaw.org/l/325AC0000000073/art-46/par-1 - art-47/par-3: 前二項 → 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-47/par-4: 前項 → 相続税法 第四十七条第三項 (Article 47, paragraph (3)), art-47/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-47/par-3 · https://japanlaw.org/l/325AC0000000073/art-47/par-3 - art-47/par-5: 前項 → 相続税法 第四十七条第四項 (Article 47, paragraph (4)), art-47/par-4 — https://japanlaw.org/ja/inheritance-tax-act/art-47/par-4 · https://japanlaw.org/l/325AC0000000073/art-47/par-4 - art-47/par-5: 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-47/par-5: 次項 → 相続税法 第四十七条第六項 (Article 47, paragraph (6)), art-47/par-6 — https://japanlaw.org/ja/inheritance-tax-act/art-47/par-6 · https://japanlaw.org/l/325AC0000000073/art-47/par-6 - art-47/par-6: 第三項 → 相続税法 第四十七条第三項 (Article 47, paragraph (3)), art-47/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-47/par-3 · https://japanlaw.org/l/325AC0000000073/art-47/par-3 - art-47/par-6: 前項 → 相続税法 第四十七条第五項 (Article 47, paragraph (5)), art-47/par-5 — https://japanlaw.org/ja/inheritance-tax-act/art-47/par-5 · https://japanlaw.org/l/325AC0000000073/art-47/par-5 - art-47/par-6: 第三十八条第二項 → 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-47/par-7: 第三項 → 相続税法 第四十七条第三項 (Article 47, paragraph (3)), art-47/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-47/par-3 · https://japanlaw.org/l/325AC0000000073/art-47/par-3 - art-47/par-7: 前条第四項 → 相続税法 第四十六条第四項 (Article 46, paragraph (4)), art-46/par-4 — https://japanlaw.org/ja/inheritance-tax-act/art-46/par-4 · https://japanlaw.org/l/325AC0000000073/art-46/par-4 - art-47/par-7: 前条第六項 → 相続税法 第四十六条第六項 (Article 46, paragraph (6)), art-46/par-6 — https://japanlaw.org/ja/inheritance-tax-act/art-46/par-6 · https://japanlaw.org/l/325AC0000000073/art-46/par-6 - art-47/par-7: 同条第七項 → 相続税法 第四十六条第七項 (Article 46, paragraph (7)), art-46/par-7 — https://japanlaw.org/ja/inheritance-tax-act/art-46/par-7 · https://japanlaw.org/l/325AC0000000073/art-46/par-7 - art-47/par-8: 第三項 → 相続税法 第四十七条第三項 (Article 47, paragraph (3)), art-47/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-47/par-3 · https://japanlaw.org/l/325AC0000000073/art-47/par-3 - art-47/par-8: 前条第九項 → 相続税法 第四十六条第九項 (Article 46, paragraph (9)), art-46/par-9 — https://japanlaw.org/ja/inheritance-tax-act/art-46/par-9 · https://japanlaw.org/l/325AC0000000073/art-46/par-9 - art-47/par-8: 同条第十項 → 相続税法 第四十六条第十項 (Article 46, paragraph (10)), art-46/par-10 — https://japanlaw.org/ja/inheritance-tax-act/art-46/par-10 · https://japanlaw.org/l/325AC0000000073/art-46/par-10 - art-47/par-9: 第三項 → 相続税法 第四十七条第三項 (Article 47, paragraph (3)), art-47/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-47/par-3 · https://japanlaw.org/l/325AC0000000073/art-47/par-3 - art-47/par-9: 前条第六項 → 相続税法 第四十六条第六項 (Article 46, paragraph (6)), art-46/par-6 — https://japanlaw.org/ja/inheritance-tax-act/art-46/par-6 · https://japanlaw.org/l/325AC0000000073/art-46/par-6 - art-47/par-10: 第二項 → 相続税法 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-47/par-2 · https://japanlaw.org/l/325AC0000000073/art-47/par-2 - art-47/par-10: 前条第七項 → 相続税法 第四十六条第七項 (Article 46, paragraph (7)), art-46/par-7 — https://japanlaw.org/ja/inheritance-tax-act/art-46/par-7 · https://japanlaw.org/l/325AC0000000073/art-46/par-7 - art-47/par-10: 第十項 → 相続税法 第四十六条第十項 (Article 46, paragraph (10)), art-46/par-10 — https://japanlaw.org/ja/inheritance-tax-act/art-46/par-10 · https://japanlaw.org/l/325AC0000000073/art-46/par-10 - art-47/par-11: 第三十八条第四項 → 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-47/par-11: 第三十九条第四項から第二十八項まで → 相続税法 第三十九条第十項 (Article 39, paragraph (10)), art-39/par-10 — https://japanlaw.org/ja/inheritance-tax-act/art-39/par-10 · https://japanlaw.org/l/325AC0000000073/art-39/par-10 - art-47/par-11: 第三十九条第四項から第二十八項まで → 相続税法 第三十九条第十一項 (Article 39, paragraph (11)), art-39/par-11 — https://japanlaw.org/ja/inheritance-tax-act/art-39/par-11 · https://japanlaw.org/l/325AC0000000073/art-39/par-11 - art-47/par-11: 第三十九条第四項から第二十八項まで → 相続税法 第三十九条第十二項 (Article 39, paragraph (12)), art-39/par-12 — https://japanlaw.org/ja/inheritance-tax-act/art-39/par-12 · https://japanlaw.org/l/325AC0000000073/art-39/par-12 - art-47/par-11: 第三十九条第四項から第二十八項まで → 相続税法 第三十九条第十三項 (Article 39, paragraph (13)), art-39/par-13 — https://japanlaw.org/ja/inheritance-tax-act/art-39/par-13 · https://japanlaw.org/l/325AC0000000073/art-39/par-13 - art-47/par-11: 第三十九条第四項から第二十八項まで → 相続税法 第三十九条第十四項 (Article 39, paragraph (14)), art-39/par-14 — https://japanlaw.org/ja/inheritance-tax-act/art-39/par-14 · https://japanlaw.org/l/325AC0000000073/art-39/par-14 - art-47/par-11: 第三十九条第四項から第二十八項まで → 相続税法 第三十九条第十五項 (Article 39, paragraph (15)), art-39/par-15 — https://japanlaw.org/ja/inheritance-tax-act/art-39/par-15 · https://japanlaw.org/l/325AC0000000073/art-39/par-15 - art-47/par-11: 第三十九条第四項から第二十八項まで → 相続税法 第三十九条第十六項 (Article 39, paragraph (16)), art-39/par-16 — https://japanlaw.org/ja/inheritance-tax-act/art-39/par-16 · https://japanlaw.org/l/325AC0000000073/art-39/par-16 - art-47/par-11: 第三十九条第四項から第二十八項まで → 相続税法 第三十九条第十七項 (Article 39, paragraph (17)), art-39/par-17 — https://japanlaw.org/ja/inheritance-tax-act/art-39/par-17 · https://japanlaw.org/l/325AC0000000073/art-39/par-17 - art-47/par-11: 第三十九条第四項から第二十八項まで → 相続税法 第三十九条第十八項 (Article 39, paragraph (18)), art-39/par-18 — https://japanlaw.org/ja/inheritance-tax-act/art-39/par-18 · https://japanlaw.org/l/325AC0000000073/art-39/par-18 - art-47/par-11: 第三十九条第四項から第二十八項まで → 相続税法 第三十九条第十九項 (Article 39, paragraph (19)), art-39/par-19 — https://japanlaw.org/ja/inheritance-tax-act/art-39/par-19 · https://japanlaw.org/l/325AC0000000073/art-39/par-19 - art-47/par-11: 第三十九条第四項から第二十八項まで → 相続税法 第三十九条第二十項 (Article 39, paragraph (20)), art-39/par-20 — https://japanlaw.org/ja/inheritance-tax-act/art-39/par-20 · https://japanlaw.org/l/325AC0000000073/art-39/par-20 - art-47/par-11: 第三十九条第四項から第二十八項まで → 相続税法 第三十九条第二十一項 (Article 39, paragraph (21)), art-39/par-21 — https://japanlaw.org/ja/inheritance-tax-act/art-39/par-21 · https://japanlaw.org/l/325AC0000000073/art-39/par-21 - art-47/par-11: 第三十九条第四項から第二十八項まで → 相続税法 第三十九条第二十二項 (Article 39, paragraph (22)), art-39/par-22 — https://japanlaw.org/ja/inheritance-tax-act/art-39/par-22 · https://japanlaw.org/l/325AC0000000073/art-39/par-22 - art-47/par-11: 第三十九条第四項から第二十八項まで → 相続税法 第三十九条第二十三項 (Article 39, paragraph (23)), art-39/par-23 — https://japanlaw.org/ja/inheritance-tax-act/art-39/par-23 · https://japanlaw.org/l/325AC0000000073/art-39/par-23 - art-47/par-11: 第三十九条第四項から第二十八項まで → 相続税法 第三十九条第二十四項 (Article 39, paragraph (24)), art-39/par-24 — https://japanlaw.org/ja/inheritance-tax-act/art-39/par-24 · https://japanlaw.org/l/325AC0000000073/art-39/par-24 - art-47/par-11: 第三十九条第四項から第二十八項まで → 相続税法 第三十九条第二十五項 (Article 39, paragraph (25)), art-39/par-25 — https://japanlaw.org/ja/inheritance-tax-act/art-39/par-25 · https://japanlaw.org/l/325AC0000000073/art-39/par-25 - art-47/par-11: 第三十九条第四項から第二十八項まで → 相続税法 第三十九条第二十六項 (Article 39, paragraph (26)), art-39/par-26 — https://japanlaw.org/ja/inheritance-tax-act/art-39/par-26 · https://japanlaw.org/l/325AC0000000073/art-39/par-26 - art-47/par-11: 第三十九条第四項から第二十八項まで → 相続税法 第三十九条第二十七項 (Article 39, paragraph (27)), art-39/par-27 — https://japanlaw.org/ja/inheritance-tax-act/art-39/par-27 · https://japanlaw.org/l/325AC0000000073/art-39/par-27 - art-47/par-11: 第三十九条第四項から第二十八項まで → 相続税法 第三十九条第二十八項 (Article 39, paragraph (28)), art-39/par-28 — https://japanlaw.org/ja/inheritance-tax-act/art-39/par-28 · https://japanlaw.org/l/325AC0000000073/art-39/par-28 - art-47/par-11: 第三十九条第四項から第二十八項まで → 相続税法 第三十九条第四項 (Article 39, paragraph (4)), art-39/par-4 — https://japanlaw.org/ja/inheritance-tax-act/art-39/par-4 · https://japanlaw.org/l/325AC0000000073/art-39/par-4 - art-47/par-11: 第三十九条第四項から第二十八項まで → 相続税法 第三十九条第五項 (Article 39, paragraph (5)), art-39/par-5 — https://japanlaw.org/ja/inheritance-tax-act/art-39/par-5 · https://japanlaw.org/l/325AC0000000073/art-39/par-5 - art-47/par-11: 第三十九条第四項から第二十八項まで → 相続税法 第三十九条第六項 (Article 39, paragraph (6)), art-39/par-6 — https://japanlaw.org/ja/inheritance-tax-act/art-39/par-6 · https://japanlaw.org/l/325AC0000000073/art-39/par-6 - art-47/par-11: 第三十九条第四項から第二十八項まで → 相続税法 第三十九条第七項 (Article 39, paragraph (7)), art-39/par-7 — https://japanlaw.org/ja/inheritance-tax-act/art-39/par-7 · https://japanlaw.org/l/325AC0000000073/art-39/par-7 - art-47/par-11: 第三十九条第四項から第二十八項まで → 相続税法 第三十九条第八項 (Article 39, paragraph (8)), art-39/par-8 — https://japanlaw.org/ja/inheritance-tax-act/art-39/par-8 · https://japanlaw.org/l/325AC0000000073/art-39/par-8 - art-47/par-11: 第三十九条第四項から第二十八項まで → 相続税法 第三十九条第九項 (Article 39, paragraph (9)), art-39/par-9 — https://japanlaw.org/ja/inheritance-tax-act/art-39/par-9 · https://japanlaw.org/l/325AC0000000073/art-39/par-9 - art-47/par-11: 第三十項から第三十三項まで → 相続税法 第三十九条第三十項 (Article 39, paragraph (30)), art-39/par-30 — https://japanlaw.org/ja/inheritance-tax-act/art-39/par-30 · https://japanlaw.org/l/325AC0000000073/art-39/par-30 - art-47/par-11: 第三十項から第三十三項まで → 相続税法 第三十九条第三十一項 (Article 39, paragraph (31)), art-39/par-31 — https://japanlaw.org/ja/inheritance-tax-act/art-39/par-31 · https://japanlaw.org/l/325AC0000000073/art-39/par-31 - art-47/par-11: 第三十項から第三十三項まで → 相続税法 第三十九条第三十二項 (Article 39, paragraph (32)), art-39/par-32 — https://japanlaw.org/ja/inheritance-tax-act/art-39/par-32 · https://japanlaw.org/l/325AC0000000073/art-39/par-32 - art-47/par-11: 第三十項から第三十三項まで → 相続税法 第三十九条第三十三項 (Article 39, paragraph (33)), art-39/par-33 — https://japanlaw.org/ja/inheritance-tax-act/art-39/par-33 · https://japanlaw.org/l/325AC0000000073/art-39/par-33 - art-47/par-11: 第四十条第二項 → 相続税法 第四十条第二項 (Article 40, paragraph (2)), art-40/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-40/par-2 · https://japanlaw.org/l/325AC0000000073/art-40/par-2 - art-47/par-11: 第三項 → 相続税法 第四十条第三項 (Article 40, paragraph (3)), art-40/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-40/par-3 · https://japanlaw.org/l/325AC0000000073/art-40/par-3 ## Cited by 29 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 第三十九条第一項（延納手続） — https://japanlaw.org/ja/inheritance-tax-act/art-39/par-1 · https://japanlaw.org/l/325AC0000000073/art-39/par-1 - 相続税法 第四十六条第一項（物納の撤回） — https://japanlaw.org/ja/inheritance-tax-act/art-46/par-1 · https://japanlaw.org/l/325AC0000000073/art-46/par-1 - 相続税法 第四十七条第二項（物納の撤回に係る延納） — https://japanlaw.org/ja/inheritance-tax-act/art-47/par-2 · https://japanlaw.org/l/325AC0000000073/art-47/par-2 - 相続税法 第四十七条第三項（物納の撤回に係る延納） — https://japanlaw.org/ja/inheritance-tax-act/art-47/par-3 · https://japanlaw.org/l/325AC0000000073/art-47/par-3 - 相続税法 第四十七条第四項（物納の撤回に係る延納） — https://japanlaw.org/ja/inheritance-tax-act/art-47/par-4 · https://japanlaw.org/l/325AC0000000073/art-47/par-4 - 相続税法 第四十七条第五項（物納の撤回に係る延納） — https://japanlaw.org/ja/inheritance-tax-act/art-47/par-5 · https://japanlaw.org/l/325AC0000000073/art-47/par-5 - 相続税法 第四十七条第六項（物納の撤回に係る延納） — https://japanlaw.org/ja/inheritance-tax-act/art-47/par-6 · https://japanlaw.org/l/325AC0000000073/art-47/par-6 - 相続税法 第四十七条第七項（物納の撤回に係る延納） — https://japanlaw.org/ja/inheritance-tax-act/art-47/par-7 · https://japanlaw.org/l/325AC0000000073/art-47/par-7 - 相続税法 第四十七条第八項（物納の撤回に係る延納） — https://japanlaw.org/ja/inheritance-tax-act/art-47/par-8 · https://japanlaw.org/l/325AC0000000073/art-47/par-8 - 相続税法 第四十七条第九項（物納の撤回に係る延納） — https://japanlaw.org/ja/inheritance-tax-act/art-47/par-9 · https://japanlaw.org/l/325AC0000000073/art-47/par-9 - 相続税法 第四十七条第十項（物納の撤回に係る延納） — https://japanlaw.org/ja/inheritance-tax-act/art-47/par-10 · https://japanlaw.org/l/325AC0000000073/art-47/par-10 - 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 第五十三条第三項第二号（物納等に係る利子税） — https://japanlaw.org/ja/inheritance-tax-act/art-53/par-3/item-2 · https://japanlaw.org/l/325AC0000000073/art-53/par-3/item-2 - 相続税法 第五十三条第三項第二号イ（物納等に係る利子税） — https://japanlaw.org/ja/inheritance-tax-act/art-53/par-3/item-2/sub-1 · https://japanlaw.org/l/325AC0000000073/art-53/par-3/item-2/sub-1 - 相続税法 第五十三条第三項第二号ロ（物納等に係る利子税） — https://japanlaw.org/ja/inheritance-tax-act/art-53/par-3/item-2/sub-2 · https://japanlaw.org/l/325AC0000000073/art-53/par-3/item-2/sub-2 - 相続税法 第五十三条第四項第二号イ（物納等に係る利子税） — https://japanlaw.org/ja/inheritance-tax-act/art-53/par-4/item-2/sub-1 · https://japanlaw.org/l/325AC0000000073/art-53/par-4/item-2/sub-1 - 相続税法 第五十三条第四項第二号ロ（物納等に係る利子税） — https://japanlaw.org/ja/inheritance-tax-act/art-53/par-4/item-2/sub-2 · https://japanlaw.org/l/325AC0000000073/art-53/par-4/item-2/sub-2 - 租税特別措置法 第七十条の六第三十八項（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 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-38 - 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-20261011T162312-020, 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