# 相続税法 / Inheritance Tax Act — 第四十八条の三 (Article 48-3) - 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: 第四十八条の三 (Article 48-3)（延納又は物納に関する事務の引継ぎ） — address `art-48-3` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/art-48-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-48-3 - 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. --- ### 第四十八条の三（延納又は物納に関する事務の引継ぎ） — Taking Over of Affairs Concerning Deferment or Payment in Kind caption: machine translation, not official art-48-3 · https://japanlaw.org/ja/inheritance-tax-act/art-48-3 · https://japanlaw.org/l/325AC0000000073/art-48-3 **第一項** 国税通則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延納又は物納に関する事務の引継ぎを受けた場合におけるこの章の規定の適用については、同章中「税務署長」とあるのは、「国税局長」とする。 art-48-3/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-48-3/par-1 · https://japanlaw.org/l/325AC0000000073/art-48-3/par-1 With regard to the application of the provisions of this Chapter in the case where a regional commissioner has taken over affairs concerning deferment or payment in kind pursuant to Article 43, paragraph (3) (Competent Agency for Collection of National Taxes) of the Act on General Rules for National Taxes, the term "district director" in that Chapter is deemed to be replaced with "regional commissioner". machine translation, not official --- ## Cites - art-48-3/par-1: 国税通則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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 第七十条の八の二第一項（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-1 · https://japanlaw.org/l/332AC0000000026/art-70-8-2/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-20261011T165043-016, 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