# 相続税法 / Inheritance Tax Act — 第九条の二 (Article 9-2) - 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: 第九条の二 (Article 9-2)（贈与又は遺贈により取得したものとみなす信託に関する権利） — address `art-9-2` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/art-9-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-9-2 - 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. --- ### 第九条の二（贈与又は遺贈により取得したものとみなす信託に関する権利） — Rights Relating to a Trust Deemed to Have Been Acquired by Gift or Bequest caption: machine translation, not official art-9-2 · https://japanlaw.org/ja/inheritance-tax-act/art-9-2 · https://japanlaw.org/l/325AC0000000073/art-9-2 **第一項** 信託（退職年金の支給を目的とする信託その他の信託で政令で定めるものを除く。以下同じ。）の効力が生じた場合において、適正な対価を負担せずに当該信託の受益者等（受益者としての権利を現に有する者及び特定委託者をいう。以下この節において同じ。）となる者があるときは、当該信託の効力が生じた時において、当該信託の受益者等となる者は、当該信託に関する権利を当該信託の委託者から贈与（当該委託者の死亡に基因して当該信託の効力が生じた場合には、遺贈）により取得したものとみなす。 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 In the case where a trust (excluding a trust for the purpose of paying a retirement annuity and any other trust specified by Cabinet Order; the same applies hereinafter) takes effect, if there is a person who becomes a beneficiary, etc. of the trust (meaning a person who currently has the rights of a beneficiary and a specified settlor; the same applies hereinafter in this Section) without bearing an appropriate consideration, the person who becomes a beneficiary, etc. of the trust is deemed, at the time the trust takes effect, to have acquired the rights relating to the trust from the settlor of the trust by gift (by bequest, in the case where the trust takes effect by reason of the death of the settlor). machine translation, not official **第二項** 受益者等の存する信託について、適正な対価を負担せずに新たに当該信託の受益者等が存するに至つた場合（第四項の規定の適用がある場合を除く。）には、当該受益者等が存するに至つた時において、当該信託の受益者等となる者は、当該信託に関する権利を当該信託の受益者等であつた者から贈与（当該受益者等であつた者の死亡に基因して受益者等が存するに至つた場合には、遺贈）により取得したものとみなす。 art-9-2/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-9-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-9-2/par-2 With respect to a trust for which there is a beneficiary, etc., in the case where a new beneficiary, etc. of the trust comes to exist without bearing an appropriate consideration (excluding the case where the provisions of paragraph (4) apply), the person who becomes a beneficiary, etc. of the trust is deemed, at the time that beneficiary, etc. comes to exist, to have acquired the rights relating to the trust from the person who was a beneficiary, etc. of the trust by gift (by bequest, in the case where the beneficiary, etc. comes to exist by reason of the death of the person who was that beneficiary, etc.). machine translation, not official **第三項** 受益者等の存する信託について、当該信託の一部の受益者等が存しなくなつた場合において、適正な対価を負担せずに既に当該信託の受益者等である者が当該信託に関する権利について新たに利益を受けることとなるときは、当該信託の一部の受益者等が存しなくなつた時において、当該利益を受ける者は、当該利益を当該信託の一部の受益者等であつた者から贈与（当該受益者等であつた者の死亡に基因して当該利益を受けた場合には、遺贈）により取得したものとみなす。 art-9-2/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-9-2/par-3 · https://japanlaw.org/l/325AC0000000073/art-9-2/par-3 With respect to a trust for which there is a beneficiary, etc., in the case where some of the beneficiaries, etc. of the trust cease to exist and a person who is already a beneficiary, etc. of the trust comes to newly receive a benefit in the rights relating to the trust without bearing an appropriate consideration, the person who receives that benefit is deemed, at the time some of the beneficiaries, etc. of the trust cease to exist, to have acquired that benefit from the persons who were some of the beneficiaries, etc. of the trust by gift (by bequest, in the case where the benefit is received by reason of the death of the person who was that beneficiary, etc.). machine translation, not official **第四項** 受益者等の存する信託が終了した場合において、適正な対価を負担せずに当該信託の残余財産の給付を受けるべき、又は帰属すべき者となる者があるときは、当該給付を受けるべき、又は帰属すべき者となつた時において、当該信託の残余財産の給付を受けるべき、又は帰属すべき者となつた者は、当該信託の残余財産（当該信託の終了の直前においてその者が当該信託の受益者等であつた場合には、当該受益者等として有していた当該信託に関する権利に相当するものを除く。）を当該信託の受益者等から贈与（当該受益者等の死亡に基因して当該信託が終了した場合には、遺贈）により取得したものとみなす。 art-9-2/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-9-2/par-4 · https://japanlaw.org/l/325AC0000000073/art-9-2/par-4 In the case where a trust for which there is a beneficiary, etc. is terminated, if there is a person who becomes a person who is to receive delivery of, or to whom is to vest, the residual assets of the trust without bearing an appropriate consideration, the person who has become a person who is to receive delivery of, or to whom is to vest, the residual assets of the trust is deemed, at the time of becoming a person who is to receive delivery or to whom the assets are to vest, to have acquired the residual assets of the trust (excluding, in the case where that person was a beneficiary, etc. of the trust immediately before the termination of the trust, the portion equivalent to the rights relating to the trust that the person held as that beneficiary, etc.) from the beneficiary, etc. of the trust by gift (by bequest, in the case where the trust is terminated by reason of the death of that beneficiary, etc.). machine translation, not official **第五項** 第一項の「特定委託者」とは、信託の変更をする権限（軽微な変更をする権限として政令で定めるものを除く。）を現に有し、かつ、当該信託の信託財産の給付を受けることとされている者（受益者を除く。）をいう。 art-9-2/par-5 · https://japanlaw.org/ja/inheritance-tax-act/art-9-2/par-5 · https://japanlaw.org/l/325AC0000000073/art-9-2/par-5 "Specified settlor" in paragraph (1) means a person who currently has the authority to change a trust (excluding authority specified by Cabinet Order as authority to make minor changes) and who is to receive delivery of the trust property of the trust (excluding a beneficiary). machine translation, not official **第六項** 第一項から第三項までの規定により贈与又は遺贈により取得したものとみなされる信託に関する権利又は利益を取得した者は、当該信託の信託財産に属する資産及び負債を取得し、又は承継したものとみなして、この法律（第四十一条第二項を除く。）の規定を適用する。ただし、法人税法（昭和四十年法律第三十四号）第二条第二十九号（定義）に規定する集団投資信託、同条第二十九号の二に規定する法人課税信託又は同法第十二条第四項第一号（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属）に規定する退職年金等信託の信託財産に属する資産及び負債については、この限りでない。 art-9-2/par-6 · https://japanlaw.org/ja/inheritance-tax-act/art-9-2/par-6 · https://japanlaw.org/l/325AC0000000073/art-9-2/par-6 A person who has acquired the rights or benefits relating to a trust that are deemed, pursuant to the provisions of paragraphs (1) through (3), to have been acquired by gift or bequest is deemed to have acquired or succeeded to the assets and liabilities belonging to the trust property of the trust, and the provisions of this Act (excluding Article 41, paragraph (2)) apply accordingly; provided, however, that this does not apply to assets and liabilities belonging to the trust property of a collective investment trust prescribed in Article 2, item (xxix) (Definitions) of the Corporation Tax Act (Act No. 34 of 1965), a taxable-corporation trust prescribed in item (xxix)-2 of that Article, or a retirement annuity trust prescribed in Article 12, paragraph (4), item (i) (Vesting of Assets and Liabilities in Trust Property and Profit and Expenses to Be Attributed to Trust Property) of that Act. machine translation, not official --- ## Cites - art-9-2/par-2: 第四項 → 相続税法 第九条の二第四項 (Article 9-2, paragraph (4)), art-9-2/par-4 — https://japanlaw.org/ja/inheritance-tax-act/art-9-2/par-4 · https://japanlaw.org/l/325AC0000000073/art-9-2/par-4 - art-9-2/par-5: 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-9-2/par-6: 第一項から第三項まで → 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-9-2/par-6: 第一項から第三項まで → 相続税法 第九条の二第二項 (Article 9-2, paragraph (2)), art-9-2/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-9-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-9-2/par-2 - art-9-2/par-6: 第一項から第三項まで → 相続税法 第九条の二第三項 (Article 9-2, paragraph (3)), art-9-2/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-9-2/par-3 · https://japanlaw.org/l/325AC0000000073/art-9-2/par-3 - art-9-2/par-6: 第四十一条第二項 → 相続税法 第四十一条第二項 (Article 41, paragraph (2)), art-41/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-41/par-2 · https://japanlaw.org/l/325AC0000000073/art-41/par-2 - art-9-2/par-6: 法人税法（昭和四十年法律第三十四号）第二条第二十九号 → 法人税法 第二条第一項第二十九号 (Article 2, paragraph (1), item (xxix)), art-2/par-1/item-29 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-29 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-29 - art-9-2/par-6: 同条第二十九号の二 → 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-9-2/par-6: 同法第十二条第四項第一号 → 法人税法 第十二条第四項第一号 (Article 12, paragraph (4), item (i)), art-12/par-4/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-12/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/art-12/par-4/item-1 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 相続税法 第九条の二第二項（贈与又は遺贈により取得したものとみなす信託に関する権利） — https://japanlaw.org/ja/inheritance-tax-act/art-9-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-9-2/par-2 - 相続税法 第九条の二第五項（贈与又は遺贈により取得したものとみなす信託に関する権利） — https://japanlaw.org/ja/inheritance-tax-act/art-9-2/par-5 · https://japanlaw.org/l/325AC0000000073/art-9-2/par-5 - 相続税法 第九条の二第六項（贈与又は遺贈により取得したものとみなす信託に関する権利） — https://japanlaw.org/ja/inheritance-tax-act/art-9-2/par-6 · https://japanlaw.org/l/325AC0000000073/art-9-2/par-6 - 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 第九条の六第一項（政令への委任） — https://japanlaw.org/ja/inheritance-tax-act/art-9-6/par-1 · https://japanlaw.org/l/325AC0000000073/art-9-6/par-1 - 相続税法 第五十九条第三項第二号（調書の提出） — https://japanlaw.org/ja/inheritance-tax-act/art-59/par-3/item-2 · https://japanlaw.org/l/325AC0000000073/art-59/par-3/item-2 - 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 --- ## 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-20261011T165043-004, 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