# 相続税法 / Inheritance Tax Act — 第九条の六 (Article 9-6)

- 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: 第九条の六 (Article 9-6)（政令への委任） — address `art-9-6`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/art-9-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-9-6
- 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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### 第九条の六（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>art-9-6 · https://japanlaw.org/ja/inheritance-tax-act/art-9-6 · https://japanlaw.org/l/325AC0000000073/art-9-6</sup>

  **第一項**  受益者等の有する信託に関する権利が当該信託に関する権利の全部でない場合における第九条の二第一項の規定の適用、同条第五項に規定する信託財産の給付を受けることとされている者に該当するか否かの判定その他この節の規定の適用に関し必要な事項は、政令で定める。
  <sup>art-9-6/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-9-6/par-1 · https://japanlaw.org/l/325AC0000000073/art-9-6/par-1</sup>
  The application of the provisions of Article 9-2, paragraph (1) in the case where the rights relating to a trust held by a beneficiary, etc. are not the whole of the rights relating to the trust, the determination of whether a person falls under a person who is to receive delivery of the trust property as prescribed in paragraph (5) of that Article, and any other matters necessary for the application of the provisions of this Section are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

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## Cites
- art-9-6/par-1: 第九条の二第一項 → 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-9-6/par-1: 同条第五項 → 相続税法 第九条の二第五項 (Article 9-2, paragraph (5)), 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

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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-20261011T165043-004, 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