# 相続税法 / Inheritance Tax Act — 第六十七条の二 (Article 67-2)

- 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: 第六十七条の二 (Article 67-2)（政令への委任） — address `art-67-2`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/art-67-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-67-2
- 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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### 第六十七条の二（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>art-67-2 · https://japanlaw.org/ja/inheritance-tax-act/art-67-2 · https://japanlaw.org/l/325AC0000000073/art-67-2</sup>

**第一項**  この法律に定めるもののほか、相続時精算課税に係る納税に係る権利又は義務の承継その他相続税及び贈与税の適用に関し必要な事項は、政令で定める。
<sup>art-67-2/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-67-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-67-2/par-1</sup>
In addition to what is provided for in this Act, matters necessary for the succession to rights or obligations relating to tax payment under settlement taxation at inheritance and for the application of inheritance tax and gift tax are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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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-20261011T165043-020, 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