# 相続税法 / Inheritance Tax Act — 第六十五条 (Article 65) - 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: 第六十五条 (Article 65)（特別の法人から受ける利益に対する課税） — address `art-65` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/art-65 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-65 - 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. --- ### 第六十五条（特別の法人から受ける利益に対する課税） — Taxation on Benefits Received from Special Corporations caption: machine translation, not official art-65 · https://japanlaw.org/ja/inheritance-tax-act/art-65 · https://japanlaw.org/l/325AC0000000073/art-65 **第一項** 持分の定めのない法人（持分の定めのある法人で持分を有する者がないものを含む。次条において同じ。）で、その施設の利用、余裕金の運用、解散した場合における財産の帰属等について設立者、社員、理事、監事若しくは評議員、当該法人に対し贈与若しくは遺贈をした者又はこれらの者の親族その他これらの者と前条第一項に規定する特別の関係がある者に対し特別の利益を与えるものに対して財産の贈与又は遺贈があつた場合においては、次条第四項の規定の適用がある場合を除くほか、当該財産の贈与又は遺贈があつた時において、当該法人から特別の利益を受ける者が、当該財産（第十二条第一項第三号又は第二十一条の三第一項第三号に掲げる財産を除く。）の贈与又は遺贈により受ける利益の価額に相当する金額を当該財産の贈与又は遺贈をした者から贈与又は遺贈により取得したものとみなす。 art-65/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-65/par-1 · https://japanlaw.org/l/325AC0000000073/art-65/par-1 If property is given by gift or bequest to a corporation with no provision for equity interests (including a corporation with a provision for equity interests that has no holder of an equity interest; the same applies in the following Article) that confers special benefits, as to the use of its facilities, the investment of its surplus funds, the vesting of its property upon dissolution and the like, on its founder, a member, a director, an auditor or a councillor, a person who has made a gift or bequest to that corporation, or a relative of any of these persons or other person who has a special relationship prescribed in paragraph (1) of the preceding Article with any of these persons, then, except where paragraph (4) of the following Article applies, at the time of that gift or bequest of property, the person who receives special benefits from that corporation is deemed to have acquired, by gift or bequest from the person who made the gift or bequest of that property, an amount equivalent to the value of the benefit received by that person through the gift or bequest of that property (excluding property set forth in Article 12, paragraph (1), item (iii) or Article 21-3, paragraph (1), item (iii)). machine translation, not official **第二項** 第十二条第二項の規定は、前項に規定する持分の定めのない法人が取得した同条第一項第三号又は第二十一条の三第一項第三号に掲げる財産について第十二条第二項に規定する事由がある場合について準用する。 art-65/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-65/par-2 · https://japanlaw.org/l/325AC0000000073/art-65/par-2 The provisions of Article 12, paragraph (2) apply mutatis mutandis to the case where there is a ground prescribed in Article 12, paragraph (2) with regard to property set forth in paragraph (1), item (iii) of that Article or Article 21-3, paragraph (1), item (iii) that has been acquired by the corporation with no provision for equity interests prescribed in the preceding paragraph. machine translation, not official **第三項** 前二項の規定は、第一項に規定する持分の定めのない法人の設立があつた場合において、同項の法人から特別の利益を受ける者が当該法人の設立により受ける利益について準用する。 art-65/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-65/par-3 · https://japanlaw.org/l/325AC0000000073/art-65/par-3 The provisions of the preceding two paragraphs apply mutatis mutandis, in the case where a corporation with no provision for equity interests prescribed in paragraph (1) is established, to the benefit received by a person who receives special benefits from that corporation through the establishment of that corporation. machine translation, not official **第四項** 第一項の法人から特別の利益を受ける者の範囲、法人から受ける特別の利益の内容その他同項の規定の適用に関し必要な事項は、政令で定める。 art-65/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-65/par-4 · https://japanlaw.org/l/325AC0000000073/art-65/par-4 The scope of persons who receive special benefits from a corporation set forth in paragraph (1), the content of the special benefits received from a corporation, and other particulars necessary for the application of that paragraph are specified by Cabinet Order. machine translation, not official --- ## Cites - art-65/par-1: 次条 → 相続税法 第六十六条 (Article 66), art-66 — https://japanlaw.org/ja/inheritance-tax-act/art-66 · https://japanlaw.org/l/325AC0000000073/art-66 - art-65/par-1: 前条第一項 → 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-65/par-1: 次条第四項 → 相続税法 第六十六条第四項 (Article 66, paragraph (4)), art-66/par-4 — https://japanlaw.org/ja/inheritance-tax-act/art-66/par-4 · https://japanlaw.org/l/325AC0000000073/art-66/par-4 - art-65/par-1: 第十二条第一項第三号 → 相続税法 第十二条第一項第三号 (Article 12, paragraph (1), item (iii)), art-12/par-1/item-3 — https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-3 - art-65/par-1: 第二十一条の三第一項第三号 → 相続税法 第二十一条の三第一項第三号 (Article 21-3, paragraph (1), item (iii)), art-21-3/par-1/item-3 — https://japanlaw.org/ja/inheritance-tax-act/art-21-3/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-1/item-3 - art-65/par-2: 第十二条第二項 → 相続税法 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-12/par-2 · https://japanlaw.org/l/325AC0000000073/art-12/par-2 - art-65/par-2: 前項 → 相続税法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-65/par-1 · https://japanlaw.org/l/325AC0000000073/art-65/par-1 - art-65/par-2: 同条第一項第三号 → 相続税法 第十二条第一項第三号 (Article 12, paragraph (1), item (iii)), art-12/par-1/item-3 — https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-3 - art-65/par-2: 第二十一条の三第一項第三号 → 相続税法 第二十一条の三第一項第三号 (Article 21-3, paragraph (1), item (iii)), art-21-3/par-1/item-3 — https://japanlaw.org/ja/inheritance-tax-act/art-21-3/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-1/item-3 - art-65/par-3: 前二項 → 相続税法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-65/par-1 · https://japanlaw.org/l/325AC0000000073/art-65/par-1 - art-65/par-3: 前二項 → 相続税法 第六十五条第二項 (Article 65, paragraph (2)), art-65/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-65/par-2 · https://japanlaw.org/l/325AC0000000073/art-65/par-2 - art-65/par-4: 第一項 → 相続税法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-65/par-1 · https://japanlaw.org/l/325AC0000000073/art-65/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 相続税法 第六十五条第二項（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-2 · https://japanlaw.org/l/325AC0000000073/art-65/par-2 - 相続税法 第六十五条第三項（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-3 · https://japanlaw.org/l/325AC0000000073/art-65/par-3 - 相続税法 第六十五条第四項（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-4 · https://japanlaw.org/l/325AC0000000073/art-65/par-4 --- ## 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 - This site's parser, version 190 — 相続税法 — structure, counts, cross-references and defined terms, computed 2026-10-11