# 相続税法 / Inheritance Tax Act — 第六条 (Article 6) - 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: 第六条 (Article 6) — address `art-6` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-6 - 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. --- ### 第六条 art-6 · https://japanlaw.org/ja/inheritance-tax-act/art-6 · https://japanlaw.org/l/325AC0000000073/art-6 **第一項** 定期金給付契約（生命保険契約を除く。次項において同じ。）の定期金給付事由が発生した場合において、当該契約に係る掛金又は保険料の全部又は一部が定期金受取人以外の者によつて負担されたものであるときは、当該定期金給付事由が発生した時において、定期金受取人が、その取得した定期金給付契約に関する権利のうち当該定期金受取人以外の者が負担した掛金又は保険料の金額の当該契約に係る掛金又は保険料で当該定期金給付事由が発生した時までに払い込まれたものの全額に対する割合に相当する部分を当該掛金又は保険料を負担した者から贈与により取得したものとみなす。 art-6/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-6/par-1 · https://japanlaw.org/l/325AC0000000073/art-6/par-1 In the case where a periodic payment event occurs under a contract for periodic payments (excluding a life insurance contract; the same applies in the following paragraph), if all or part of the contributions or premiums for that contract were borne by a person other than the periodic payment recipient, then at the time that periodic payment event occurs, the periodic payment recipient is deemed to have acquired, by gift from the person who bore those contributions or premiums, the portion of the rights relating to the contract for periodic payments that the recipient acquired that corresponds to the ratio of the amount of the contributions or premiums borne by a person other than the periodic payment recipient to the total amount of the contributions or premiums for that contract that were paid by the time that periodic payment event occurred. machine translation, not official **第二項** 前項の規定は、定期金給付契約について返還金その他これに準ずるものの取得があつた場合について準用する。 art-6/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-6/par-2 · https://japanlaw.org/l/325AC0000000073/art-6/par-2 The provisions of the preceding paragraph apply mutatis mutandis to the case where a repayment or the like is acquired under a contract for periodic payments. machine translation, not official **第三項** 第三条第一項第五号の規定に該当する場合において、同号に規定する定期金給付契約に係る掛金又は保険料の全部又は一部が同号に規定する定期金受取人又は一時金受取人及び被相続人以外の第三者によつて負担されたものであるときは、相続の開始があつた時において、当該定期金受取人又は一時金受取人が、その取得した定期金給付契約に関する権利のうち当該第三者が負担した掛金又は保険料の金額の当該契約に係る掛金又は保険料で当該相続開始の時までに払い込まれたものの全額に対する割合に相当する部分を当該第三者から贈与により取得したものとみなす。 art-6/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-6/par-3 · https://japanlaw.org/l/325AC0000000073/art-6/par-3 In the case where Article 3, paragraph (1), item (v) applies, if all or part of the contributions or premiums for the contract for periodic payments prescribed in that item were borne by a third party other than the periodic payment recipient or lump-sum recipient prescribed in that item and the decedent, then at the time of the commencement of the succession, that periodic payment recipient or lump-sum recipient is deemed to have acquired, by gift from that third party, the portion of the rights relating to the contract for periodic payments that the recipient acquired that corresponds to the ratio of the amount of the contributions or premiums borne by that third party to the total amount of the contributions or premiums for that contract that were paid by the time of that commencement of the succession. machine translation, not official **第四項** 前三項の規定の適用については、第一項（第二項において準用する場合を含む。）又は前項に規定する掛金又は保険料を負担した者の被相続人が負担した掛金又は保険料は、その者が負担した掛金又は保険料とみなす。ただし、第三条第一項第四号の規定により前三項に規定する定期金受取人若しくは一時金受取人又は返還金その他これに準ずるものの取得者が当該被相続人から同号に掲げる財産を相続又は遺贈により取得したものとみなされた場合においては、当該被相続人が負担した掛金又は保険料については、この限りでない。 art-6/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-6/par-4 · https://japanlaw.org/l/325AC0000000073/art-6/par-4 In the application of the preceding three paragraphs, contributions or premiums borne by the decedent of the person who bore the contributions or premiums prescribed in paragraph (1) (including the case where it applies mutatis mutandis pursuant to paragraph (2)) or in the preceding paragraph are deemed to be contributions or premiums borne by that person; provided, however, that in the case where, pursuant to Article 3, paragraph (1), item (iv), the periodic payment recipient or lump-sum recipient, or the person who acquired the repayment or the like, prescribed in the preceding three paragraphs is deemed to have acquired the property set out in that item from that decedent by inheritance or bequest, this does not apply to the contributions or premiums borne by that decedent. machine translation, not official --- ## Cites - art-6/par-1: 次項 → 相続税法 第六条第二項 (Article 6, paragraph (2)), art-6/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-6/par-2 · https://japanlaw.org/l/325AC0000000073/art-6/par-2 - art-6/par-2: 前項 → 相続税法 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-6/par-1 · https://japanlaw.org/l/325AC0000000073/art-6/par-1 - art-6/par-3: 第三条第一項第五号 → 相続税法 第三条第一項第五号 (Article 3, paragraph (1), item (v)), art-3/par-1/item-5 — https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-5 - art-6/par-4: 前三項 → 相続税法 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-6/par-1 · https://japanlaw.org/l/325AC0000000073/art-6/par-1 - art-6/par-4: 前三項 → 相続税法 第六条第二項 (Article 6, paragraph (2)), art-6/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-6/par-2 · https://japanlaw.org/l/325AC0000000073/art-6/par-2 - art-6/par-4: 前三項 → 相続税法 第六条第三項 (Article 6, paragraph (3)), art-6/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-6/par-3 · https://japanlaw.org/l/325AC0000000073/art-6/par-3 - art-6/par-4: 第三条第一項第四号 → 相続税法 第三条第一項第四号 (Article 3, paragraph (1), item (iv)), art-3/par-1/item-4 — https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-4 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 相続税法 第六条第一項 — https://japanlaw.org/ja/inheritance-tax-act/art-6/par-1 · https://japanlaw.org/l/325AC0000000073/art-6/par-1 - 相続税法 第六条第二項 — https://japanlaw.org/ja/inheritance-tax-act/art-6/par-2 · https://japanlaw.org/l/325AC0000000073/art-6/par-2 - 相続税法 第六条第四項 — https://japanlaw.org/ja/inheritance-tax-act/art-6/par-4 · https://japanlaw.org/l/325AC0000000073/art-6/par-4 - 相続税法 第九条第一項 — https://japanlaw.org/ja/inheritance-tax-act/art-9/par-1 · https://japanlaw.org/l/325AC0000000073/art-9/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-20261011T165043-003, 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