# 相続税法 / Inheritance Tax Act — 第六十一条 (Article 61)
- 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: 第六十一条 (Article 61)（相続財産等の調査） — address `art-61`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/art-61
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-61
- 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.
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### 第六十一条（相続財産等の調査） — Investigation of Inherited Property, etc.
caption: machine translation, not official
art-61 · https://japanlaw.org/ja/inheritance-tax-act/art-61 · https://japanlaw.org/l/325AC0000000073/art-61
**第一項** 相続の開始があつた場合においては、当該相続の開始地の所轄税務署長は、当該相続開始の時における被相続人の財産の価額及び債務の金額並びに当該財産及び債務の帰属の状況等を調査し、これを当該被相続人から相続又は遺贈（当該被相続人からの贈与により取得した財産で第二十一条の九第三項の規定の適用を受けるものに係る贈与を含む。）により財産を取得した者（当該被相続人に係る相続時精算課税適用者を含む。）の納税地の所轄税務署長に通知しなければならない。
art-61/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-61/par-1 · https://japanlaw.org/l/325AC0000000073/art-61/par-1
Where the commencement of the succession has occurred, the competent district director for the place of commencement of the succession must investigate the value of the property and the amount of the debts of the decedent at the time of the commencement of the succession and the status of attribution of that property and those debts, and notify the competent district director with jurisdiction over the place for tax payment of a person who has acquired property by inheritance or bequest from that decedent (including a gift relating to property acquired by gift from that decedent that is subject to the application of Article 21-9, paragraph (3); and including a person electing settlement taxation at inheritance with regard to that decedent) of the results.
machine translation, not official
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## Cites
- art-61/par-1: 第二十一条の九第三項 → 相続税法 第二十一条の九第三項 (Article 21-9, paragraph (3)), art-21-9/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-21-9/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-3
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## 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-20261011T165043-019, 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