# 相続税法 / Inheritance Tax Act — 第六十四条 (Article 64)

- 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: 第六十四条 (Article 64)（同族会社等の行為又は計算の否認等） — address `art-64`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/art-64
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-64
- 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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### 第六十四条（同族会社等の行為又は計算の否認等） — Negation of Actions or Calculations by a Family Company, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-64 · https://japanlaw.org/ja/inheritance-tax-act/art-64 · https://japanlaw.org/l/325AC0000000073/art-64</sup>

**第一項**  同族会社等の行為又は計算で、これを容認した場合においてはその株主若しくは社員又はその親族その他これらの者と政令で定める特別の関係がある者の相続税又は贈与税の負担を不当に減少させる結果となると認められるものがあるときは、税務署長は、相続税又は贈与税についての更正又は決定に際し、その行為又は計算にかかわらず、その認めるところにより、課税価格を計算することができる。
<sup>art-64/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-64/par-1 · https://japanlaw.org/l/325AC0000000073/art-64/par-1</sup>
Where there are acts or calculations of a family company, etc. that, if allowed, are found to result in an unreasonable reduction of the burden of inheritance tax or gift tax of its shareholders or members, or their relatives or other persons having a special relationship specified by Cabinet Order with those persons, the district director may, upon making a reassessment or determination of inheritance tax or gift tax, calculate the taxable value as the district director finds appropriate, notwithstanding those acts or calculations.
<sup>machine translation, not official</sup>

**第二項**  前項の規定は、同族会社等の行為又は計算につき、法人税法第百三十二条第一項（同族会社等の行為又は計算の否認）若しくは所得税法第百五十七条第一項（同族会社等の行為又は計算の否認等）又は地価税法（平成三年法律第六十九号）第三十二条第一項（同族会社等の行為又は計算の否認等）の規定の適用があつた場合における当該同族会社等の株主若しくは社員又はその親族その他これらの者と前項に規定する特別の関係がある者の相続税又は贈与税に係る更正又は決定について準用する。
<sup>art-64/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-64/par-2 · https://japanlaw.org/l/325AC0000000073/art-64/par-2</sup>
The provisions of the preceding paragraph apply mutatis mutandis to a reassessment or determination relating to the inheritance tax or gift tax of a shareholder or member of a family company, etc., or a relative of that shareholder or member or other person having the special relationship prescribed in the preceding paragraph with them, in the case where Article 132, paragraph (1) (Rejection of Acts or Calculations by Family Companies) of the Corporation Tax Act, Article 157, paragraph (1) (Negation of Actions or Calculations by a Family Company) of the Income Tax Act or Article 32, paragraph (1) (Negation of Actions or Calculations by a Family Company, etc.) of the Land-holding Tax Act (Act No. 69 of 1991) has been applied to the acts or calculations of that family company, etc.
<sup>machine translation, not official</sup>

**第三項**  前二項の「同族会社等」とは、法人税法第二条第十号（定義）に規定する同族会社又は所得税法第百五十七条第一項第二号に掲げる法人をいう。
<sup>art-64/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-64/par-3 · https://japanlaw.org/l/325AC0000000073/art-64/par-3</sup>
"Family company, etc." in the preceding two paragraphs means a family company prescribed in Article 2, item (x) (Definitions) of the Corporation Tax Act or a corporation listed in Article 157, paragraph (1), item (ii) of the Income Tax Act.
<sup>machine translation, not official</sup>

**第四項**  合併、分割、現物出資若しくは法人税法第二条第十二号の五の二に規定する現物分配若しくは同条第十二号の十六に規定する株式交換等若しくは株式移転（以下この項において「合併等」という。）をした法人又は合併等により資産及び負債の移転を受けた法人（当該合併等により交付された株式又は出資を発行した法人を含む。以下この項において同じ。）の行為又は計算で、これを容認した場合においては当該合併等をした法人若しくは当該合併等により資産及び負債の移転を受けた法人の株主若しくは社員又はこれらの者と政令で定める特別の関係がある者の相続税又は贈与税の負担を不当に減少させる結果となると認められるものがあるときは、税務署長は、相続税又は贈与税についての更正又は決定に際し、その行為又は計算にかかわらず、その認めるところにより、課税価格を計算することができる。
<sup>art-64/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-64/par-4 · https://japanlaw.org/l/325AC0000000073/art-64/par-4</sup>
Where there are acts or calculations of a corporation that has carried out a merger, company split, contribution in kind, distribution in kind prescribed in Article 2, item (xii)-5-2 of the Corporation Tax Act, share exchange, etc. prescribed in item (xii)-16 of that Article, or share transfer (referred to as "merger, etc." in this paragraph), or of a corporation that has received a transfer of assets and liabilities through a merger, etc. (including the corporation that issued the shares or capital contributions delivered through that merger, etc.; the same applies hereinafter in this paragraph), that, if allowed, are found to result in an unreasonable reduction of the burden of inheritance tax or gift tax of the shareholders or members of the corporation that carried out that merger, etc. or the corporation that received the transfer of assets and liabilities through that merger, etc., or of persons having a special relationship specified by Cabinet Order with those persons, the district director may, upon making a reassessment or determination of inheritance tax or gift tax, calculate the taxable value as the district director finds appropriate, notwithstanding those acts or calculations.
<sup>machine translation, not official</sup>

**第五項**  法人課税信託（法人税法第二条第二十九号の二に規定する法人課税信託をいう。以下この項において同じ。）の受託者又は第九条の二第一項に規定する受益者等について、前各項の規定を適用する場合には、次に定めるところによる。
<sup>art-64/par-5 · https://japanlaw.org/ja/inheritance-tax-act/art-64/par-5 · https://japanlaw.org/l/325AC0000000073/art-64/par-5</sup>
In the case of applying the preceding paragraphs to a trustee of a trust subject to corporate taxation (meaning a trust subject to corporate taxation prescribed in Article 2, item (xxix)-2 of the Corporation Tax Act; the same applies hereinafter in this paragraph) or to the beneficiaries, etc. prescribed in Article 9-2, paragraph (1), the following apply:
<sup>machine translation, not official</sup>

  **一**  法人課税信託の受託者については、法人税法第四条の二（法人課税信託の受託者に関するこの法律の適用）の規定により、各法人課税信託の同条第一項に規定する信託資産等及び同項に規定する固有資産等ごとに、それぞれ別の者とみなす。
  <sup>art-64/par-5/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-64/par-5/item-1 · https://japanlaw.org/l/325AC0000000073/art-64/par-5/item-1</sup>
  a trustee of a trust subject to corporate taxation is deemed, pursuant to Article 4-2 (Application of This Act to Trustees of Trust Subject to Corporate Taxation) of the Corporation Tax Act, to be a separate person for each of the trust assets, etc. prescribed in paragraph (1) of that Article and the proprietary assets, etc. prescribed in that paragraph, of each trust subject to corporate taxation;
  <sup>machine translation, not official</sup>

  **二**  法人税法第四条の三（受託法人等に関するこの法律の適用）の規定を準用する。
  <sup>art-64/par-5/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-64/par-5/item-2 · https://japanlaw.org/l/325AC0000000073/art-64/par-5/item-2</sup>
  the provisions of Article 4-3 (Application of This Act to Trust Corporations) of the Corporation Tax Act apply mutatis mutandis;
  <sup>machine translation, not official</sup>

  **三**  前二号に定めるもののほか、法人課税信託の受託者又は第九条の二第一項に規定する受益者等についての前各項の規定の適用に関し必要な事項は、政令で定める。
  <sup>art-64/par-5/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-64/par-5/item-3 · https://japanlaw.org/l/325AC0000000073/art-64/par-5/item-3</sup>
  beyond what is provided for in the preceding two items, other particulars necessary for the application of the preceding paragraphs to a trustee of a trust subject to corporate taxation or to the beneficiaries, etc. prescribed in Article 9-2, paragraph (1) are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

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## Cites
- art-64/par-2: 前項 → 相続税法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-64/par-1 · https://japanlaw.org/l/325AC0000000073/art-64/par-1
- art-64/par-2: 法人税法第百三十二条第一項 → 法人税法 第百三十二条第一項 (Article 132, paragraph (1)), art-132/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-132/par-1 · https://japanlaw.org/l/340AC0000000034/art-132/par-1
- art-64/par-2: 所得税法第百五十七条第一項 → 所得税法 第百五十七条第一項 (Article 157, paragraph (1)), art-157/par-1 — https://japanlaw.org/ja/income-tax-act/art-157/par-1 · https://japanlaw.org/l/340AC0000000033/art-157/par-1
- art-64/par-2: 地価税法（平成三年法律第六十九号）第三十二条第一項 → e-Gov law 403AC0000000069, 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — not held in this collection
- art-64/par-3: 前二項 → 相続税法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-64/par-1 · https://japanlaw.org/l/325AC0000000073/art-64/par-1
- art-64/par-3: 前二項 → 相続税法 第六十四条第二項 (Article 64, paragraph (2)), art-64/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-64/par-2 · https://japanlaw.org/l/325AC0000000073/art-64/par-2
- art-64/par-3: 法人税法第二条第十号 → 法人税法 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-10 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-10
- art-64/par-3: 所得税法第百五十七条第一項第二号 → 所得税法 第百五十七条第一項第二号 (Article 157, paragraph (1), item (ii)), art-157/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-157/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-157/par-1/item-2
- art-64/par-4: 法人税法第二条第十二号の五の二 → 法人税法 第二条第一項第十二号の五の二 (Article 2, paragraph (1), item (xii-5-2)), art-2/par-1/item-12-5-2 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-5-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-5-2
- art-64/par-4: 同条第十二号の十六 → 法人税法 第二条第一項第十二号の十六 (Article 2, paragraph (1), item (xii-16)), art-2/par-1/item-12-16 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-16 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-16
- art-64/par-4: この項 → 相続税法 第六十四条第四項 (Article 64, paragraph (4)), art-64/par-4 — https://japanlaw.org/ja/inheritance-tax-act/art-64/par-4 · https://japanlaw.org/l/325AC0000000073/art-64/par-4
- art-64/par-5: 法人税法第二条第二十九号の二 → 法人税法 第二条第一項第二十九号の二 (Article 2, paragraph (1), item (xxix-2)), art-2/par-1/item-29-2 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-29-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-29-2
- art-64/par-5: この項 → 相続税法 第六十四条第五項 (Article 64, paragraph (5)), art-64/par-5 — https://japanlaw.org/ja/inheritance-tax-act/art-64/par-5 · https://japanlaw.org/l/325AC0000000073/art-64/par-5
- art-64/par-5: 第九条の二第一項 → 相続税法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-9-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-9-2/par-1
- art-64/par-5: 前各項 → 相続税法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-64/par-1 · https://japanlaw.org/l/325AC0000000073/art-64/par-1
- art-64/par-5: 前各項 → 相続税法 第六十四条第二項 (Article 64, paragraph (2)), art-64/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-64/par-2 · https://japanlaw.org/l/325AC0000000073/art-64/par-2
- art-64/par-5: 前各項 → 相続税法 第六十四条第三項 (Article 64, paragraph (3)), art-64/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-64/par-3 · https://japanlaw.org/l/325AC0000000073/art-64/par-3
- art-64/par-5: 前各項 → 相続税法 第六十四条第四項 (Article 64, paragraph (4)), art-64/par-4 — https://japanlaw.org/ja/inheritance-tax-act/art-64/par-4 · https://japanlaw.org/l/325AC0000000073/art-64/par-4
- art-64/par-5/item-1: 法人税法第四条の二 → 法人税法 第四条の二 (Article 4-2), art-4-2 — https://japanlaw.org/ja/corporation-tax-act/art-4-2 · https://japanlaw.org/l/340AC0000000034/art-4-2
- art-64/par-5/item-1: 同条第一項 → 法人税法 第四条の二第一項 (Article 4-2, paragraph (1)), art-4-2/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-4-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-4-2/par-1
- art-64/par-5/item-2: 法人税法第四条の三 → 法人税法 第四条の三 (Article 4-3), art-4-3 — https://japanlaw.org/ja/corporation-tax-act/art-4-3 · https://japanlaw.org/l/340AC0000000034/art-4-3
- art-64/par-5/item-3: 前二号 → 相続税法 第六十四条第五項第一号 (Article 64, paragraph (5), item (i)), art-64/par-5/item-1 — https://japanlaw.org/ja/inheritance-tax-act/art-64/par-5/item-1 · https://japanlaw.org/l/325AC0000000073/art-64/par-5/item-1
- art-64/par-5/item-3: 前二号 → 相続税法 第六十四条第五項第二号 (Article 64, paragraph (5), item (ii)), art-64/par-5/item-2 — https://japanlaw.org/ja/inheritance-tax-act/art-64/par-5/item-2 · https://japanlaw.org/l/325AC0000000073/art-64/par-5/item-2
- art-64/par-5/item-3: 第九条の二第一項 → 相続税法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-9-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-9-2/par-1
- art-64/par-5/item-3: 前各項 → 相続税法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-64/par-1 · https://japanlaw.org/l/325AC0000000073/art-64/par-1
- art-64/par-5/item-3: 前各項 → 相続税法 第六十四条第二項 (Article 64, paragraph (2)), art-64/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-64/par-2 · https://japanlaw.org/l/325AC0000000073/art-64/par-2
- art-64/par-5/item-3: 前各項 → 相続税法 第六十四条第三項 (Article 64, paragraph (3)), art-64/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-64/par-3 · https://japanlaw.org/l/325AC0000000073/art-64/par-3
- art-64/par-5/item-3: 前各項 → 相続税法 第六十四条第四項 (Article 64, paragraph (4)), art-64/par-4 — https://japanlaw.org/ja/inheritance-tax-act/art-64/par-4 · https://japanlaw.org/l/325AC0000000073/art-64/par-4

## Cited by

16 provisions cite this one. No official source publishes this direction.

- 所得税法 第百五十七条第三項（同族会社等の行為又は計算の否認等） — https://japanlaw.org/ja/income-tax-act/art-157/par-3 · https://japanlaw.org/l/340AC0000000033/art-157/par-3
- 法人税法 第百三十二条第三項（同族会社等の行為又は計算の否認） — https://japanlaw.org/ja/corporation-tax-act/art-132/par-3 · https://japanlaw.org/l/340AC0000000034/art-132/par-3
- 相続税法 第九条の三第一項（受益者連続型信託の特例） — https://japanlaw.org/ja/inheritance-tax-act/art-9-3/par-1 · https://japanlaw.org/l/325AC0000000073/art-9-3/par-1
- 相続税法 第六十四条第二項（同族会社等の行為又は計算の否認等） — https://japanlaw.org/ja/inheritance-tax-act/art-64/par-2 · https://japanlaw.org/l/325AC0000000073/art-64/par-2
- 相続税法 第六十四条第三項（同族会社等の行為又は計算の否認等） — https://japanlaw.org/ja/inheritance-tax-act/art-64/par-3 · https://japanlaw.org/l/325AC0000000073/art-64/par-3
- 相続税法 第六十四条第四項（同族会社等の行為又は計算の否認等） — https://japanlaw.org/ja/inheritance-tax-act/art-64/par-4 · https://japanlaw.org/l/325AC0000000073/art-64/par-4
- 相続税法 第六十四条第五項（同族会社等の行為又は計算の否認等） — https://japanlaw.org/ja/inheritance-tax-act/art-64/par-5 · https://japanlaw.org/l/325AC0000000073/art-64/par-5
- 相続税法 第六十四条第五項第三号（同族会社等の行為又は計算の否認等） — https://japanlaw.org/ja/inheritance-tax-act/art-64/par-5/item-3 · https://japanlaw.org/l/325AC0000000073/art-64/par-5/item-3
- 相続税法 第六十五条第一項（特別の法人から受ける利益に対する課税） — https://japanlaw.org/ja/inheritance-tax-act/art-65/par-1 · https://japanlaw.org/l/325AC0000000073/art-65/par-1
- 相続税法 第六十六条第四項（人格のない社団又は財団等に対する課税） — https://japanlaw.org/ja/inheritance-tax-act/art-66/par-4 · https://japanlaw.org/l/325AC0000000073/art-66/par-4
- 相続税法 附則第三十一条第五項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/inheritance-tax-act/suppl-4291-4/art-31/par-5 · https://japanlaw.org/l/325AC0000000073/suppl-4291-4/art-31/par-5
- 租税特別措置法 第七十条第一項（国等に対して相続財産を贈与した場合等の相続税の非課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-70/par-1 · https://japanlaw.org/l/332AC0000000026/art-70/par-1
- 租税特別措置法 第七十条第三項（国等に対して相続財産を贈与した場合等の相続税の非課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-70/par-3 · https://japanlaw.org/l/332AC0000000026/art-70/par-3
- 租税特別措置法 第七十条の六の六第十六項（山林についての相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-6/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-16
- 租税特別措置法 第七十条の七第十四項（非上場株式等についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-14
- 租税特別措置法 第七十条の七の二第十五項（非上場株式等についての相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-15

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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-20261011T162312-025, translated 2026-10-12
- 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