# 相続税法 / Inheritance Tax Act — 第六十三条 (Article 63) - 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: 第六十三条 (Article 63)（相続人の数に算入される養子の数の否認） — address `art-63` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/art-63 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-63 - 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. --- ### 第六十三条（相続人の数に算入される養子の数の否認） — Negation of the Number of Adopted Children Included in the Number of Heirs caption: machine translation, not official art-63 · https://japanlaw.org/ja/inheritance-tax-act/art-63 · https://japanlaw.org/l/325AC0000000073/art-63 **第一項** 第十五条第二項各号に掲げる場合において当該各号に定める養子の数を同項の相続人の数に算入することが、相続税の負担を不当に減少させる結果となると認められる場合においては、税務署長は、相続税についての更正又は決定に際し、税務署長の認めるところにより、当該養子の数を当該相続人の数に算入しないで相続税の課税価格（第十九条又は第二十一条の十四から第二十一条の十八までの規定の適用がある場合には、これらの規定により相続税の課税価格とみなされた金額）及び相続税額を計算することができる。 art-63/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-63/par-1 · https://japanlaw.org/l/325AC0000000073/art-63/par-1 In the cases listed in the items of Article 15, paragraph (2), where it is found that including the number of adopted children specified in each of those items in the number of heirs referred to in that paragraph would result in an unreasonable reduction of the burden of inheritance tax, the district director may, upon making a reassessment or determination of inheritance tax, as the district director finds appropriate, calculate the taxable value for inheritance tax (where Article 19 or Articles 21-14 through 21-18 apply, the amount deemed to be the taxable value for inheritance tax pursuant to those provisions) and the amount of inheritance tax without including the number of those adopted children in the number of those heirs. machine translation, not official --- ## Cites - art-63/par-1: 第十五条第二項 → 相続税法 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-15/par-2 · https://japanlaw.org/l/325AC0000000073/art-15/par-2 - art-63/par-1: 第十九条 → 相続税法 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/inheritance-tax-act/art-19 · https://japanlaw.org/l/325AC0000000073/art-19 - art-63/par-1: 第二十一条の十四から第二十一条の十八まで → 相続税法 第二十一条の十四 (Article 21-14), art-21-14 — https://japanlaw.org/ja/inheritance-tax-act/art-21-14 · https://japanlaw.org/l/325AC0000000073/art-21-14 - art-63/par-1: 第二十一条の十四から第二十一条の十八まで → 相続税法 第二十一条の十五 (Article 21-15), art-21-15 — https://japanlaw.org/ja/inheritance-tax-act/art-21-15 · https://japanlaw.org/l/325AC0000000073/art-21-15 - art-63/par-1: 第二十一条の十四から第二十一条の十八まで → 相続税法 第二十一条の十六 (Article 21-16), art-21-16 — https://japanlaw.org/ja/inheritance-tax-act/art-21-16 · https://japanlaw.org/l/325AC0000000073/art-21-16 - art-63/par-1: 第二十一条の十四から第二十一条の十八まで → 相続税法 第二十一条の十七 (Article 21-17), art-21-17 — https://japanlaw.org/ja/inheritance-tax-act/art-21-17 · https://japanlaw.org/l/325AC0000000073/art-21-17 - art-63/par-1: 第二十一条の十四から第二十一条の十八まで → 相続税法 第二十一条の十八 (Article 21-18), art-21-18 — https://japanlaw.org/ja/inheritance-tax-act/art-21-18 · https://japanlaw.org/l/325AC0000000073/art-21-18 ## Cited by 1 provision cites this one. No official source publishes this direction. - 相続税法 第三条第一項（相続又は遺贈により取得したものとみなす場合） — https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1 · https://japanlaw.org/l/325AC0000000073/art-3/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-20261011T165043-019, 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