# 相続税法 / Inheritance Tax Act — 第八条 (Article 8)

- 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: 第八条 (Article 8) — address `art-8`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/art-8
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-8
- 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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### 第八条
<sup>art-8 · https://japanlaw.org/ja/inheritance-tax-act/art-8 · https://japanlaw.org/l/325AC0000000073/art-8</sup>

  **第一項**  対価を支払わないで、又は著しく低い価額の対価で債務の免除、引受け又は第三者のためにする債務の弁済による利益を受けた場合においては、当該債務の免除、引受け又は弁済があつた時において、当該債務の免除、引受け又は弁済による利益を受けた者が、当該債務の免除、引受け又は弁済に係る債務の金額に相当する金額（対価の支払があつた場合には、その価額を控除した金額）を当該債務の免除、引受け又は弁済をした者から贈与（当該債務の免除、引受け又は弁済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、当該債務の免除、引受け又は弁済が次の各号のいずれかに該当する場合においては、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。
  <sup>art-8/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-8/par-1 · https://japanlaw.org/l/325AC0000000073/art-8/par-1</sup>
  In the case where a person receives a benefit from the exemption from, assumption of, or payment for the benefit of a third party of a debt, without paying consideration or for consideration at a significantly low price, at the time of that exemption, assumption or payment, the person who received the benefit from that exemption, assumption or payment is deemed to have acquired, by gift (or, where that exemption, assumption or payment was made by will, by bequest) from the person who made that exemption, assumption or payment, an amount equivalent to the amount of the debt relating to that exemption, assumption or payment (where consideration was paid, the amount after deducting its value); provided, however, that where that exemption, assumption or payment falls under any of the following items, 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:
  <sup>machine translation, not official</sup>

    **一**  債務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、当該債務の全部又は一部の免除を受けたとき。
    <sup>art-8/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-8/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-8/par-1/item-1</sup>
    the case where a debtor has lost financial resources and has difficulty paying a debt, and receives exemption from all or part of that debt;
    <sup>machine translation, not official</sup>

    **二**  債務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、その債務者の扶養義務者によつて当該債務の全部又は一部の引受け又は弁済がなされたとき。
    <sup>art-8/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-8/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-8/par-1/item-2</sup>
    the case where a debtor has lost financial resources and has difficulty paying a debt, and all or part of that debt is assumed or paid by a person under a duty of support of that debtor.
    <sup>machine translation, not official</sup>

## Cited by

1 provision cites 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

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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-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