# 相続税法 / Inheritance Tax Act — 第七条 (Article 7) - 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: 第七条 (Article 7)（贈与又は遺贈により取得したものとみなす場合） — address `art-7` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-7 - 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. --- ### 第七条（贈与又は遺贈により取得したものとみなす場合） — Cases Deemed to Have Been Acquired by Gift or Bequest caption: machine translation, not official art-7 · https://japanlaw.org/ja/inheritance-tax-act/art-7 · https://japanlaw.org/l/325AC0000000073/art-7 **第一項** 著しく低い価額の対価で財産の譲渡を受けた場合においては、当該財産の譲渡があつた時において、当該財産の譲渡を受けた者が、当該対価と当該譲渡があつた時における当該財産の時価（当該財産の評価について第三章に特別の定めがある場合には、その規定により評価した価額）との差額に相当する金額を当該財産を譲渡した者から贈与（当該財産の譲渡が遺言によりなされた場合には、遺贈）により取得したものとみなす。ただし、当該財産の譲渡が、その譲渡を受ける者が資力を喪失して債務を弁済することが困難である場合において、その者の扶養義務者から当該債務の弁済に充てるためになされたものであるときは、その贈与又は遺贈により取得したものとみなされた金額のうちその債務を弁済することが困難である部分の金額については、この限りでない。 art-7/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-7/par-1 · https://japanlaw.org/l/325AC0000000073/art-7/par-1 In the case where a transfer of property is received for consideration at a significantly low price, at the time of that transfer of the property, the person who received the transfer of that property is deemed to have acquired, by gift (or, where that transfer of the property was made by will, by bequest) from the person who transferred that property, an amount equivalent to the difference between that consideration and the market value of that property at the time of that transfer (where there is a special provision in Chapter III on the valuation of that property, the value assessed pursuant to that provision); provided, however, that where that transfer of the property was made by a person under a duty of support of the person receiving the transfer for the purpose of applying it to the payment of a debt, in the case where that person has lost financial resources and has difficulty paying the debt, this does not apply to the portion of the amount deemed to have been acquired by that gift or bequest for which paying the debt is difficult. machine translation, not official ## Cited by 2 provisions cite this one. No official source publishes this direction. - 相続税法 第九条第一項 — https://japanlaw.org/ja/inheritance-tax-act/art-9/par-1 · https://japanlaw.org/l/325AC0000000073/art-9/par-1 - 相続税法 第十条第一項第十二号 — https://japanlaw.org/ja/inheritance-tax-act/art-10/par-1/item-12 · https://japanlaw.org/l/325AC0000000073/art-10/par-1/item-12 --- ## 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-20261011T165043-003, 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