# 相続税法 / Inheritance Tax Act — 第五十五条 (Article 55) - 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: 第五十五条 (Article 55)（未分割遺産に対する課税） — address `art-55` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/art-55 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-55 - 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. --- ### 第五十五条（未分割遺産に対する課税） — Taxation on Undivided Estate caption: machine translation, not official art-55 · https://japanlaw.org/ja/inheritance-tax-act/art-55 · https://japanlaw.org/l/325AC0000000073/art-55 **第一項** 相続若しくは包括遺贈により取得した財産に係る相続税について申告書を提出する場合又は当該財産に係る相続税について更正若しくは決定をする場合において、当該相続又は包括遺贈により取得した財産の全部又は一部が共同相続人又は包括受遺者によつてまだ分割されていないときは、その分割されていない財産については、各共同相続人又は包括受遺者が民法（第九百四条の二（寄与分）を除く。）の規定による相続分又は包括遺贈の割合に従つて当該財産を取得したものとしてその課税価格を計算するものとする。ただし、その後において当該財産の分割があり、当該共同相続人又は包括受遺者が当該分割により取得した財産に係る課税価格が当該相続分又は包括遺贈の割合に従つて計算された課税価格と異なることとなつた場合においては、当該分割により取得した財産に係る課税価格を基礎として、納税義務者において申告書を提出し、若しくは第三十二条第一項に規定する更正の請求をし、又は税務署長において更正若しくは決定をすることを妨げない。 art-55/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-55/par-1 · https://japanlaw.org/l/325AC0000000073/art-55/par-1 In the case where a return is filed concerning inheritance tax on property acquired by inheritance or universal legacy, or in the case where reassessment or determination is made concerning inheritance tax on that property, if all or part of the property acquired by that inheritance or universal legacy has not yet been divided by the co-heirs or universal legatees, the taxable value for the property that has not been divided is to be calculated on the assumption that each co-heir or universal legatee has acquired that property in accordance with the share of inheritance under the provisions of the Civil Code (excluding Article 904-2 (Amount of Contribution to the Estate)) or the proportion of the universal legacy; provided, however, that if the property is subsequently divided and the taxable value relating to the property acquired by the co-heir or universal legatee through that division comes to differ from the taxable value calculated in accordance with that share of inheritance or proportion of universal legacy, this does not preclude the person liable for tax from filing a return or making a request for reassessment prescribed in Article 32, paragraph (1), or the district director from making reassessment or determination, on the basis of the taxable value relating to the property acquired through that division. machine translation, not official --- ## Cites - art-55/par-1: 第三十二条第一項 → 相続税法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-32/par-1 · https://japanlaw.org/l/325AC0000000073/art-32/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 相続税法 第三十二条第一項第一号（更正の請求の特則） — https://japanlaw.org/ja/inheritance-tax-act/art-32/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-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-20261011T165043-018, 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