# 相続税法 / Inheritance Tax Act — 第九条の五 (Article 9-5) - 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: 第九条の五 (Article 9-5) — address `art-9-5` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/art-9-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-9-5 - 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. --- ### 第九条の五 art-9-5 · https://japanlaw.org/ja/inheritance-tax-act/art-9-5 · https://japanlaw.org/l/325AC0000000073/art-9-5 **第一項** 受益者等が存しない信託について、当該信託の契約が締結された時その他の時として政令で定める時（以下この条において「契約締結時等」という。）において存しない者が当該信託の受益者等となる場合において、当該信託の受益者等となる者が当該信託の契約締結時等における委託者の親族であるときは、当該存しない者が当該信託の受益者等となる時において、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個人から贈与により取得したものとみなす。 art-9-5/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-9-5/par-1 · https://japanlaw.org/l/325AC0000000073/art-9-5/par-1 With respect to a trust for which there is no beneficiary, etc., in the case where a person who does not exist at the time the contract of the trust was concluded or at any other time specified by Cabinet Order (hereinafter referred to in this Article as the "time of conclusion of the contract, etc.") becomes a beneficiary, etc. of the trust, when the person who becomes a beneficiary, etc. of the trust is a relative of the settlor at the time of conclusion of the contract, etc. of the trust, the person who becomes a beneficiary, etc. of the trust is deemed, at the time when the person who did not exist becomes a beneficiary, etc. of the trust, to have acquired the rights relating to the trust from an individual by gift. machine translation, not official --- ## Cites - art-9-5/par-1: この条 → 相続税法 第九条の五 (Article 9-5), art-9-5 — https://japanlaw.org/ja/inheritance-tax-act/art-9-5 · https://japanlaw.org/l/325AC0000000073/art-9-5 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 相続税法 第九条の四第一項（受益者等が存しない信託等の特例） — https://japanlaw.org/ja/inheritance-tax-act/art-9-4/par-1 · https://japanlaw.org/l/325AC0000000073/art-9-4/par-1 - 相続税法 第九条の五第一項 — https://japanlaw.org/ja/inheritance-tax-act/art-9-5/par-1 · https://japanlaw.org/l/325AC0000000073/art-9-5/par-1 --- ## 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