# 相続税法 / Inheritance Tax Act — 第二章 (Chapter 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: 第二章 (Chapter 2) — address `ch-2`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/ch-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/ch-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.
---
## 第二章 課税価格、税率及び控除 — Chapter II Taxable Value, Tax Rates and Deductions
heading: machine translation, not official
ch-2 · https://japanlaw.org/ja/inheritance-tax-act/ch-2 · https://japanlaw.org/l/325AC0000000073/ch-2
## 第一節 相続税 — Section 1 Inheritance Tax
heading: machine translation, not official
ch-2/sec-1 · https://japanlaw.org/ja/inheritance-tax-act/ch-2/sec-1 · https://japanlaw.org/l/325AC0000000073/ch-2/sec-1
### 第十一条（相続税の課税） — Imposition of Inheritance Tax
caption: machine translation, not official
art-11 · https://japanlaw.org/ja/inheritance-tax-act/art-11 · https://japanlaw.org/l/325AC0000000073/art-11
**第一項** 相続税は、この節及び第三節に定めるところにより、相続又は遺贈により財産を取得した者の被相続人からこれらの事由により財産を取得したすべての者に係る相続税の総額（以下この節及び第三節において「相続税の総額」という。）を計算し、当該相続税の総額を基礎としてそれぞれこれらの事由により財産を取得した者に係る相続税額として計算した金額により、課する。
art-11/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-11/par-1 · https://japanlaw.org/l/325AC0000000073/art-11/par-1
Inheritance tax is imposed, pursuant to this Section and Section 3, by calculating the total inheritance tax amount (hereinafter referred to in this Section and Section 3 as the "total inheritance tax amount") for all persons who have acquired property by those causes from the decedent of a person who has acquired property by inheritance or bequest, and, on the basis of that total inheritance tax amount, in the amount calculated as the amount of inheritance tax for each person who has acquired property by those causes.
machine translation, not official
### 第十一条の二（相続税の課税価格） — Taxable Value for Inheritance Tax
caption: machine translation, not official
art-11-2 · https://japanlaw.org/ja/inheritance-tax-act/art-11-2 · https://japanlaw.org/l/325AC0000000073/art-11-2
**第一項** 相続又は遺贈により財産を取得した者が第一条の三第一項第一号又は第二号の規定に該当する者である場合においては、その者については、当該相続又は遺贈により取得した財産の価額の合計額をもつて、相続税の課税価格とする。
art-11-2/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-11-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-11-2/par-1
In the case where a person who has acquired property by inheritance or bequest is a person who falls under the provisions of Article 1-3, paragraph (1), item (i) or (ii), the total value of the property acquired by that inheritance or bequest is the taxable value for inheritance tax for that person.
machine translation, not official
**第二項** 相続又は遺贈により財産を取得した者が第一条の三第一項第三号又は第四号の規定に該当する者である場合においては、その者については、当該相続又は遺贈により取得した財産でこの法律の施行地にあるものの価額の合計額をもつて、相続税の課税価格とする。
art-11-2/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-11-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-11-2/par-2
In the case where a person who has acquired property by inheritance or bequest is a person who falls under the provisions of Article 1-3, paragraph (1), item (iii) or (iv), the total value of the property acquired by that inheritance or bequest that is located in the area where this Act is enforced is the taxable value for inheritance tax for that person.
machine translation, not official
### 第十二条（相続税の非課税財産） — Non-taxable Property for Inheritance Tax
caption: machine translation, not official
art-12 · https://japanlaw.org/ja/inheritance-tax-act/art-12 · https://japanlaw.org/l/325AC0000000073/art-12
**第一項** 次に掲げる財産の価額は、相続税の課税価格に算入しない。
art-12/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1 · https://japanlaw.org/l/325AC0000000073/art-12/par-1
The value of the following property is not included in the taxable value for inheritance tax:
machine translation, not official
**一** 皇室経済法（昭和二十二年法律第四号）第七条（皇位に伴う由緒ある物）の規定により皇位とともに皇嗣が受けた物
art-12/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-1
items received by the Imperial heir together with the Imperial Throne pursuant to the provisions of Article 7 (Historic Items Accompanying the Imperial Throne) of the Imperial Household Finance Act (Act No. 4 of 1947);
machine translation, not official
**二** 墓所、霊びよう及び祭具並びにこれらに準ずるもの
art-12/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-2
gravesites, mausoleums and ritual implements, and anything equivalent to them;
machine translation, not official
**三** 宗教、慈善、学術その他公益を目的とする事業を行う者で政令で定めるものが相続又は遺贈により取得した財産で当該公益を目的とする事業の用に供することが確実なもの（次号に掲げるものを除く。）
art-12/par-1/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-3
property acquired by inheritance or bequest by a person who conducts a business for religious, charitable, academic or other public interest purposes and is specified by Cabinet Order, where it is certain that the property will be used for that business for a public interest purpose (excluding property listed in the following item);
machine translation, not official
**四** 公益信託に関する法律（令和六年法律第三十号）第二条第一項第一号（定義）に規定する公益信託（第二十一条の三第一項第一号及び第四号において「公益信託」という。）の受託者が遺贈により取得した財産（その信託財産として取得したものに限る。）
art-12/par-1/item-4 · https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-4
property acquired by bequest by the trustee of a public interest trust prescribed in Article 2, paragraph (1), item (i) (Definitions) of the Act on Public Interest Trusts (Act No. 30 of 2024) (referred to as a "public interest trust" in Article 21-3, paragraph (1), items (i) and (iv)) (limited to property acquired as its trust property);
machine translation, not official
**五** 条例の規定により地方公共団体が精神又は身体に障害のある者に関して実施する共済制度で政令で定めるものに基づいて支給される給付金を受ける権利
art-12/par-1/item-5 · https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-5
the right to receive benefits paid under a mutual aid system, specified by Cabinet Order, that a local government implements pursuant to the provisions of a Prefectural or Municipal Ordinance for persons with mental or physical disabilities;
machine translation, not official
**六** 相続人の取得した第三条第一項第一号に掲げる保険金（前号に掲げるものを除く。以下この号において同じ。）については、イ又はロに掲げる場合の区分に応じそれぞれイ又はロに定める金額に相当する部分
art-12/par-1/item-6 · https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-6 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-6
with respect to insurance benefits listed in Article 3, paragraph (1), item (i) that are acquired by an heir (excluding those listed in the preceding item; the same applies hereinafter in this item), the portion equivalent to the amount specified in (a) or (b) according to the category of cases set out in (a) or (b), respectively;
machine translation, not official
**イ** 第三条第一項第一号の被相続人の全ての相続人が取得した同号に掲げる保険金の合計額が五百万円に当該被相続人の第十五条第二項に規定する相続人の数を乗じて算出した金額（ロにおいて「保険金の非課税限度額」という。）以下である場合 当該相続人の取得した保険金の金額
art-12/par-1/item-6/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-6/sub-1 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-6/sub-1
in the case where the total amount of insurance benefits listed in that item that are acquired by all of the heirs of the decedent referred to in Article 3, paragraph (1), item (i) is the amount calculated by multiplying 5,000,000 yen by the number of heirs of that decedent prescribed in Article 15, paragraph (2) (referred to in (b) as the "non-taxable limit for insurance benefits") or less: the amount of insurance benefits acquired by that heir;
machine translation, not official
**ロ** イに規定する合計額が当該保険金の非課税限度額を超える場合 当該保険金の非課税限度額に当該合計額のうちに当該相続人の取得した保険金の合計額の占める割合を乗じて算出した金額
art-12/par-1/item-6/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-6/sub-2 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-6/sub-2
in the case where the total amount prescribed in (a) exceeds the non-taxable limit for insurance benefits: the amount calculated by multiplying the non-taxable limit for insurance benefits by the proportion that the total amount of insurance benefits acquired by that heir represents of that total amount;
machine translation, not official
**七** 相続人の取得した第三条第一項第二号に掲げる給与（以下この号において「退職手当金等」という。）については、イ又はロに掲げる場合の区分に応じそれぞれイ又はロに定める金額に相当する部分
art-12/par-1/item-7 · https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-7 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-7
with respect to the remuneration listed in Article 3, paragraph (1), item (ii) that is acquired by an heir (hereinafter in this item referred to as "retirement allowance, etc."), the portion equivalent to the amount specified in (a) or (b) according to the category of cases set out in (a) or (b), respectively;
machine translation, not official
**イ** 第三条第一項第二号の被相続人の全ての相続人が取得した退職手当金等の合計額が五百万円に当該被相続人の第十五条第二項に規定する相続人の数を乗じて算出した金額（ロにおいて「退職手当金等の非課税限度額」という。）以下である場合 当該相続人の取得した退職手当金等の金額
art-12/par-1/item-7/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-7/sub-1 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-7/sub-1
in the case where the total amount of retirement allowances, etc. acquired by all of the heirs of the decedent referred to in Article 3, paragraph (1), item (ii) is the amount calculated by multiplying 5,000,000 yen by the number of heirs of that decedent prescribed in Article 15, paragraph (2) (referred to in (b) as the "non-taxable limit for retirement allowances, etc.") or less: the amount of retirement allowance, etc. acquired by that heir;
machine translation, not official
**ロ** イに規定する合計額が当該退職手当金等の非課税限度額を超える場合 当該退職手当金等の非課税限度額に当該合計額のうちに当該相続人の取得した退職手当金等の合計額の占める割合を乗じて算出した金額
art-12/par-1/item-7/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-7/sub-2 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-7/sub-2
in the case where the total amount prescribed in (a) exceeds the non-taxable limit for retirement allowances, etc.: the amount calculated by multiplying the non-taxable limit for retirement allowances, etc. by the proportion that the total amount of retirement allowances, etc. acquired by that heir represents of that total amount.
machine translation, not official
**第二項** 前項第三号に掲げる財産を取得した者が当該財産を取得した日から二年を経過した日までに当該財産をその公益を目的とする事業の用に供しない場合又は供しなくなつた場合には、同項の規定にかかわらず、当該財産の価額は、相続税の課税価格に算入する。
art-12/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-12/par-2 · https://japanlaw.org/l/325AC0000000073/art-12/par-2
In the case where a person who has acquired the property listed in item (iii) of the preceding paragraph does not use that property for that business for a public interest purpose by the day on which two years have passed from the day of acquiring that property, or ceases to so use it, the value of that property is included in the taxable value for inheritance tax, notwithstanding the provisions of that paragraph.
machine translation, not official
### 第十三条（債務控除） — Deduction of Debts
caption: machine translation, not official
art-13 · https://japanlaw.org/ja/inheritance-tax-act/art-13 · https://japanlaw.org/l/325AC0000000073/art-13
**第一項** 相続又は遺贈（包括遺贈及び被相続人からの相続人に対する遺贈に限る。以下この条において同じ。）により財産を取得した者が第一条の三第一項第一号又は第二号の規定に該当する者である場合においては、当該相続又は遺贈により取得した財産については、課税価格に算入すべき価額は、当該財産の価額から次に掲げるものの金額のうちその者の負担に属する部分の金額を控除した金額による。
art-13/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-13/par-1 · https://japanlaw.org/l/325AC0000000073/art-13/par-1
In the case where a person who has acquired property by inheritance or bequest (limited to a universal legacy and a bequest from the decedent to an heir; the same applies hereinafter in this Article) is a person who falls under the provisions of Article 1-3, paragraph (1), item (i) or (ii), for the property acquired by that inheritance or bequest, the value to be included in the taxable value is the amount obtained by deducting from the value of that property the portion that is borne by that person of the amounts of the following items:
machine translation, not official
**一** 被相続人の債務で相続開始の際現に存するもの（公租公課を含む。）
art-13/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-13/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-13/par-1/item-1
debts of the decedent that actually exist at the time of the commencement of the succession (including taxes and public charges);
machine translation, not official
**二** 被相続人に係る葬式費用
art-13/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-13/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-13/par-1/item-2
funeral expenses relating to the decedent.
machine translation, not official
**第二項** 相続又は遺贈により財産を取得した者が第一条の三第一項第三号又は第四号の規定に該当する者である場合においては、当該相続又は遺贈により取得した財産でこの法律の施行地にあるものについては、課税価格に算入すべき価額は、当該財産の価額から被相続人の債務で次に掲げるものの金額のうちその者の負担に属する部分の金額を控除した金額による。
art-13/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-13/par-2 · https://japanlaw.org/l/325AC0000000073/art-13/par-2
In the case where a person who has acquired property by inheritance or bequest falls under Article 1-3, paragraph (1), item (iii) or (iv), for property acquired by that inheritance or bequest that is located in the area where this Act is enforced, the value to be included in the taxable value is the amount obtained by deducting from the value of that property the portion that is borne by that person of the amounts of the decedent's debts listed below.
machine translation, not official
**一** その財産に係る公租公課
art-13/par-2/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-13/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-13/par-2/item-1
taxes and public charges relating to that property;
machine translation, not official
**二** その財産を目的とする留置権、特別の先取特権、質権又は抵当権で担保される債務
art-13/par-2/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-13/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-13/par-2/item-2
debts secured by a right of retention, special statutory lien, pledge or mortgage on that property;
machine translation, not official
**三** 前二号に掲げる債務を除くほか、その財産の取得、維持又は管理のために生じた債務
art-13/par-2/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-13/par-2/item-3 · https://japanlaw.org/l/325AC0000000073/art-13/par-2/item-3
debts incurred for the acquisition, maintenance or management of that property, other than the debts listed in the preceding two items;
machine translation, not official
**四** その財産に関する贈与の義務
art-13/par-2/item-4 · https://japanlaw.org/ja/inheritance-tax-act/art-13/par-2/item-4 · https://japanlaw.org/l/325AC0000000073/art-13/par-2/item-4
obligations to make a gift relating to that property;
machine translation, not official
**五** 前各号に掲げる債務を除くほか、被相続人が死亡の際この法律の施行地に営業所又は事業所を有していた場合においては、当該営業所又は事業所に係る営業上又は事業上の債務
art-13/par-2/item-5 · https://japanlaw.org/ja/inheritance-tax-act/art-13/par-2/item-5 · https://japanlaw.org/l/325AC0000000073/art-13/par-2/item-5
in addition to the debts listed in the preceding items, if the decedent had a business office or place of business in the area where this Act is enforced at the time of death, commercial or business debts relating to that business office or place of business.
machine translation, not official
**第三項** 前条第一項第二号又は第三号に掲げる財産の取得、維持又は管理のために生じた債務の金額は、前二項の規定による控除金額に算入しない。ただし、同条第二項の規定により同号に掲げる財産の価額を課税価格に算入した場合においては、この限りでない。
art-13/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-13/par-3 · https://japanlaw.org/l/325AC0000000073/art-13/par-3
The amount of debts incurred for the acquisition, maintenance or management of the property listed in paragraph (1), item (ii) or (iii) of the preceding Article is not to be included in the amount to be deducted under the preceding two paragraphs; provided, however, that this does not apply in the case where the value of the property listed in that item has been included in the taxable value pursuant to paragraph (2) of that Article.
machine translation, not official
**第四項** 特別寄与者が支払を受けるべき特別寄与料の額が当該特別寄与者に係る課税価格に算入される場合においては、当該特別寄与料を支払うべき相続人が相続又は遺贈により取得した財産については、当該相続人に係る課税価格に算入すべき価額は、当該財産の価額から当該特別寄与料の額のうちその者の負担に属する部分の金額を控除した金額による。
art-13/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-13/par-4 · https://japanlaw.org/l/325AC0000000073/art-13/par-4
In the case where the amount of a special contribution payment that a special contributor is entitled to receive is included in the taxable value for that special contributor, for property acquired by inheritance or bequest by an heir who is to pay that special contribution payment, the value to be included in the taxable value for that heir is the amount obtained by deducting from the value of that property the portion that is borne by that person of the amount of that special contribution payment.
machine translation, not official
### 第十四条
art-14 · https://japanlaw.org/ja/inheritance-tax-act/art-14 · https://japanlaw.org/l/325AC0000000073/art-14
**第一項** 前条の規定によりその金額を控除すべき債務は、確実と認められるものに限る。
art-14/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-14/par-1 · https://japanlaw.org/l/325AC0000000073/art-14/par-1
The debts the amounts of which are to be deducted pursuant to the provisions of the preceding Article are limited to those recognized as certain.
machine translation, not official
**第二項** 前条の規定によりその金額を控除すべき公租公課の金額は、被相続人の死亡の際債務の確定しているものの金額のほか、被相続人に係る所得税、相続税、贈与税、地価税、再評価税、登録免許税、自動車重量税、消費税、酒税、たばこ税、揮発油税、地方揮発油税、石油ガス税、航空機燃料税、石油石炭税及び印紙税その他の公租公課の額で政令で定めるものを含むものとする。
art-14/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-14/par-2 · https://japanlaw.org/l/325AC0000000073/art-14/par-2
The amount of taxes and public charges to be deducted pursuant to the provisions of the preceding Article is to include, in addition to the amount of those for which the debt was finalized at the time of the decedent's death, the amounts, specified by Cabinet Order, of income tax, inheritance tax, gift tax, land value tax, revaluation tax, registration and license tax, motor vehicle tonnage tax, consumption tax, liquor tax, tobacco tax, gasoline tax, local gasoline tax, petroleum gas tax, aviation fuel tax, petroleum and coal tax and stamp tax and other taxes and public charges relating to the decedent.
machine translation, not official
**第三項** 前項の債務の確定している公租公課の金額には、被相続人が、所得税法第百三十七条の二第一項（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予）（同条第二項の規定により適用する場合を含む。第三十二条第一項第九号イにおいて同じ。）の規定の適用を受けていた場合における同法第百三十七条の二第一項に規定する納税猶予分の所得税額並びに同法第百三十七条の三第一項及び第二項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予）（これらの規定を同条第三項の規定により適用する場合を含む。）の規定の適用を受けていた場合における同条第四項に規定する納税猶予分の所得税額を含まない。ただし、同法第百三十七条の二第十三項の規定により当該被相続人の納付の義務を承継した当該被相続人の相続人（包括受遺者を含む。以下この項及び同号において同じ。）が納付することとなつた同条第一項に規定する納税猶予分の所得税額及び当該納税猶予分の所得税額に係る利子税の額（当該納税猶予分の所得税額に係る所得税の同法第百二十八条（確定申告による納付）又は第百二十九条（死亡の場合の確定申告による納付）の規定による納付の期限の翌日から当該被相続人の死亡の日までの間に係るものに限る。）並びに同法第百三十七条の三第十五項の規定により当該被相続人の納付の義務を承継した当該被相続人の相続人が納付することとなつた同条第四項に規定する納税猶予分の所得税額及び当該納税猶予分の所得税額に係る利子税の額（当該納税猶予分の所得税額に係る所得税の同法第二編第五章第二節第三款（納付）の規定による納付の期限の翌日から当該被相続人の死亡の日までの間に係るものに限る。）については、この限りでない。
art-14/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-14/par-3 · https://japanlaw.org/l/325AC0000000073/art-14/par-3
The amount of taxes and public charges for which the debt is finalized as referred to in the preceding paragraph does not include the amount of income tax subject to the tax payment grace period prescribed in Article 137-2, paragraph (1) of the Income Tax Act in the case where the decedent had been subject to the application of Article 137-2, paragraph (1) (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Departure from Japan Apply) of that Act (including the case where it applies pursuant to paragraph (2) of that Article; the same applies in Article 32, paragraph (1), item (ix), (a)), or the amount of income tax subject to the tax payment grace period prescribed in Article 137-3, paragraph (4) of that Act in the case where the decedent had been subject to the application of paragraphs (1) and (2) of that Article (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Transfer of Assets to Non-Residents by Gift, etc. Apply) (including the case where these provisions apply pursuant to paragraph (3) of that Article); provided, however, that this does not apply to the amount of income tax subject to the tax payment grace period prescribed in Article 137-2, paragraph (1) of that Act that an heir of the decedent (including a universal legatee; the same applies hereinafter in this paragraph and in that item) who has succeeded to the decedent's obligation to pay pursuant to the provisions of paragraph (13) of that Article has come to pay, and the amount of interest tax on that amount of income tax subject to the tax payment grace period (limited to that relating to the period from the day following the due date for payment under the provisions of Article 128 (Payment upon Filing) or Article 129 (Payment upon Filing in the Event of the Taxpayer's Death) of that Act for the income tax relating to that amount of income tax subject to the tax payment grace period until the day of the decedent's death), or to the amount of income tax subject to the tax payment grace period prescribed in Article 137-3, paragraph (4) of that Act that an heir of the decedent who has succeeded to the decedent's obligation to pay pursuant to the provisions of paragraph (15) of that Article has come to pay, and the amount of interest tax on that amount of income tax subject to the tax payment grace period (limited to that relating to the period from the day following the due date for payment under the provisions of Part II, Chapter V, Section 2, Subsection 3 (Payment) of that Act for the income tax relating to that amount of income tax subject to the tax payment grace period until the day of the decedent's death).
machine translation, not official
### 第十五条（遺産に係る基礎控除） — Basic Deduction for the Estate
caption: machine translation, not official
art-15 · https://japanlaw.org/ja/inheritance-tax-act/art-15 · https://japanlaw.org/l/325AC0000000073/art-15
**第一項** 相続税の総額を計算する場合においては、同一の被相続人から相続又は遺贈により財産を取得した全ての者に係る相続税の課税価格（第十九条の規定の適用がある場合には、同条の規定により相続税の課税価格とみなされた金額。次条から第十八条まで及び第十九条の二において同じ。）の合計額から、三千万円と六百万円に当該被相続人の相続人の数を乗じて算出した金額との合計額（以下「遺産に係る基礎控除額」という。）を控除する。
art-15/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-15/par-1 · https://japanlaw.org/l/325AC0000000073/art-15/par-1
When calculating the total inheritance tax amount, the sum of 30,000,000 yen and the amount calculated by multiplying 6,000,000 yen by the number of heirs of the decedent (hereinafter referred to as the "basic deduction for the estate") is deducted from the total of the taxable values for inheritance tax (in the case where Article 19 applies, the amount deemed to be the taxable value for inheritance tax pursuant to that Article; the same applies from the following Article through Article 18 and in Article 19-2) of all persons who have acquired property by inheritance or bequest from the same decedent.
machine translation, not official
**第二項** 前項の相続人の数は、同項に規定する被相続人の民法第五編第二章（相続人）の規定による相続人の数（当該被相続人に養子がある場合の当該相続人の数に算入する当該被相続人の養子の数は、次の各号に掲げる場合の区分に応じ当該各号に定める養子の数に限るものとし、相続の放棄があつた場合には、その放棄がなかつたものとした場合における相続人の数とする。）とする。
art-15/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-15/par-2 · https://japanlaw.org/l/325AC0000000073/art-15/par-2
The number of heirs in the preceding paragraph is the number of heirs of the decedent prescribed in that paragraph under the provisions of Part V, Chapter II (Heirs) of the Civil Code (where the decedent has adopted children, the number of the decedent's adopted children to be included in the number of those heirs is limited to the number of adopted children specified in each of the following items according to the category of cases listed in that item, and where there has been a renunciation of inheritance, it is the number of heirs on the assumption that there had been no such renunciation).
machine translation, not official
**一** 当該被相続人に実子がある場合又は当該被相続人に実子がなく、養子の数が一人である場合 一人
art-15/par-2/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-15/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-15/par-2/item-1
in the case where the decedent has a biological child, or the decedent has no biological child and the number of adopted children is one: one person;
machine translation, not official
**二** 当該被相続人に実子がなく、養子の数が二人以上である場合 二人
art-15/par-2/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-15/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-15/par-2/item-2
in the case where the decedent has no biological child and the number of adopted children is two or more: two persons.
machine translation, not official
**第三項** 前項の規定の適用については、次に掲げる者は実子とみなす。
art-15/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-15/par-3 · https://japanlaw.org/l/325AC0000000073/art-15/par-3
For the purpose of applying the provisions of the preceding paragraph, the following persons are deemed to be biological children:
machine translation, not official
**一** 民法第八百十七条の二第一項（特別養子縁組の成立）に規定する特別養子縁組による養子となつた者、当該被相続人の配偶者の実子で当該被相続人の養子となつた者その他これらに準ずる者として政令で定める者
art-15/par-3/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-15/par-3/item-1 · https://japanlaw.org/l/325AC0000000073/art-15/par-3/item-1
a person who has become an adopted child through the special adoption prescribed in Article 817-2, paragraph (1) (Entering into a Special Adoption) of the Civil Code, a biological child of the decedent's spouse who has become an adopted child of the decedent, and any other person specified by Cabinet Order as equivalent to these;
machine translation, not official
**二** 実子若しくは養子又はその直系卑属が相続開始以前に死亡し、又は相続権を失つたため民法第五編第二章の規定による相続人（相続の放棄があつた場合には、その放棄がなかつたものとした場合における相続人）となつたその者の直系卑属
art-15/par-3/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-15/par-3/item-2 · https://japanlaw.org/l/325AC0000000073/art-15/par-3/item-2
where a biological child or adopted child, or a lineal descendant thereof, died on or before the commencement of the succession or lost the right of inheritance, a lineal descendant of that person who has for that reason become an heir under the provisions of Part V, Chapter II of the Civil Code (or, where there has been a renunciation of inheritance, who would be an heir on the assumption that there had been no such renunciation).
machine translation, not official
### 第十六条（相続税の総額） — Total Inheritance Tax Amount
caption: machine translation, not official
art-16 · https://japanlaw.org/ja/inheritance-tax-act/art-16 · https://japanlaw.org/l/325AC0000000073/art-16
**第一項** 相続税の総額は、同一の被相続人から相続又は遺贈により財産を取得した全ての者に係る相続税の課税価格に相当する金額の合計額からその遺産に係る基礎控除額を控除した残額を当該被相続人の前条第二項に規定する相続人の数に応じた相続人が民法第九百条（法定相続分）及び第九百一条（代襲相続人の相続分）の規定による相続分に応じて取得したものとした場合におけるその各取得金額（当該相続人が、一人である場合又はない場合には、当該控除した残額）につきそれぞれその金額を次の表の上欄に掲げる金額に区分してそれぞれの金額に同表の下欄に掲げる税率を乗じて計算した金額を合計した金額とする。
千万円以下の金額 百分の十
千万円を超え三千万円以下の金額 百分の十五
三千万円を超え五千万円以下の金額 百分の二十
五千万円を超え一億円以下の金額 百分の三十
一億円を超え二億円以下の金額 百分の四十
二億円を超え三億円以下の金額 百分の四十五
三億円を超え六億円以下の金額 百分の五十
六億円を超える金額 百分の五十五
art-16/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-16/par-1 · https://japanlaw.org/l/325AC0000000073/art-16/par-1
The total inheritance tax amount is the sum of the amounts calculated by taking the balance obtained by deducting the basic deduction for the estate from the total of the amounts equivalent to the taxable values for inheritance tax of all persons who have acquired property by inheritance or bequest from the same decedent, on the assumption that heirs corresponding to the number of heirs of that decedent prescribed in paragraph (2) of the preceding Article have acquired that balance in accordance with their shares of inheritance under the provisions of Article 900 (Intestate Shares) and Article 901 (Share of an Heir Taking per Stirpes) of the Civil Code, dividing each amount so acquired (or, where there is only one heir or no heir, that deducted balance) into the amounts listed in the left-hand column of the following table, and multiplying each of the amounts by the rate listed in the right-hand column of that table.
Amount of 10,000,000 yen or less 10 percent
Amount exceeding 10,000,000 yen but 30,000,000 yen or less 15 percent
Amount exceeding 30,000,000 yen but 50,000,000 yen or less 20 percent
Amount exceeding 50,000,000 yen but 100,000,000 yen or less 30 percent
Amount exceeding 100,000,000 yen but 200,000,000 yen or less 40 percent
Amount exceeding 200,000,000 yen but 300,000,000 yen or less 45 percent
Amount exceeding 300,000,000 yen but 600,000,000 yen or less 50 percent
Amount exceeding 600,000,000 yen 55 percent
machine translation, not official
### 第十七条（各相続人等の相続税額） — Amount of Inheritance Tax of Each Heir, etc.
caption: machine translation, not official
art-17 · https://japanlaw.org/ja/inheritance-tax-act/art-17 · https://japanlaw.org/l/325AC0000000073/art-17
**第一項** 相続又は遺贈により財産を取得した者に係る相続税額は、その被相続人から相続又は遺贈により財産を取得したすべての者に係る相続税の総額に、それぞれこれらの事由により財産を取得した者に係る相続税の課税価格が当該財産を取得したすべての者に係る課税価格の合計額のうちに占める割合を乗じて算出した金額とする。
art-17/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-17/par-1 · https://japanlaw.org/l/325AC0000000073/art-17/par-1
The amount of inheritance tax for a person who has acquired property by inheritance or bequest is the amount calculated by multiplying the total inheritance tax amount for all persons who have acquired property by inheritance or bequest from the decedent by the proportion that the taxable value for inheritance tax of each person who has acquired property by such cause represents of the total of the taxable values for all persons who have acquired that property.
machine translation, not official
### 第十八条（相続税額の加算） — Addition to the Amount of Inheritance Tax
caption: machine translation, not official
art-18 · https://japanlaw.org/ja/inheritance-tax-act/art-18 · https://japanlaw.org/l/325AC0000000073/art-18
**第一項** 相続又は遺贈により財産を取得した者が当該相続又は遺贈に係る被相続人の一親等の血族（当該被相続人の直系卑属が相続開始以前に死亡し、又は相続権を失つたため、代襲して相続人となつた当該被相続人の直系卑属を含む。）及び配偶者以外の者である場合においては、その者に係る相続税額は、前条の規定にかかわらず、同条の規定により算出した金額にその百分の二十に相当する金額を加算した金額とする。
art-18/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-18/par-1 · https://japanlaw.org/l/325AC0000000073/art-18/par-1
In the case where a person who has acquired property by inheritance or bequest is a person other than a blood relative in the first degree of the decedent relating to that inheritance or bequest (including a lineal descendant of the decedent who has become an heir by representation because a lineal descendant of the decedent died on or before the commencement of the succession or lost the right of inheritance) or the decedent's spouse, the amount of inheritance tax for that person is, notwithstanding the provisions of the preceding Article, the amount calculated pursuant to that Article plus an amount equivalent to 20 percent thereof.
machine translation, not official
**第二項** 前項の一親等の血族には、同項の被相続人の直系卑属が当該被相続人の養子となつている場合を含まないものとする。ただし、当該被相続人の直系卑属が相続開始以前に死亡し、又は相続権を失つたため、代襲して相続人となつている場合は、この限りでない。
art-18/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-18/par-2 · https://japanlaw.org/l/325AC0000000073/art-18/par-2
The blood relative in the first degree in the preceding paragraph is not to include the case where a lineal descendant of the decedent referred to in that paragraph has become an adopted child of the decedent; provided, however, that this does not apply where that lineal descendant has become an heir by representation because a lineal descendant of the decedent died on or before the commencement of the succession or lost the right of inheritance.
machine translation, not official
### 第十九条（相続開始前七年以内に贈与があつた場合の相続税額） — Amount of Inheritance Tax Where a Gift Was Made Within Seven Years Before the Commencement of the Succession
caption: machine translation, not official
art-19 · https://japanlaw.org/ja/inheritance-tax-act/art-19 · https://japanlaw.org/l/325AC0000000073/art-19
**第一項** 相続又は遺贈により財産を取得した者が当該相続の開始前七年以内に当該相続に係る被相続人から贈与により財産を取得したことがある場合においては、その者については、当該贈与により取得した財産（第二十一条の二第一項から第三項まで、第二十一条の三及び第二十一条の四の規定により当該取得の日の属する年分の贈与税の課税価格計算の基礎に算入されるもの（特定贈与財産を除く。）に限る。以下この条及び第五十一条第二項において同じ。）（以下この項において「加算対象贈与財産」という。）の価額（加算対象贈与財産のうち当該相続の開始前三年以内に取得した財産以外の財産にあつては、当該財産の価額の合計額から百万円を控除した残額）を相続税の課税価格に加算した価額を相続税の課税価格とみなし、第十五条から前条までの規定を適用して算出した金額（加算対象贈与財産の取得につき課せられた贈与税があるときは、当該金額から当該財産に係る贈与税の税額（第二十一条の八の規定による控除前の税額とし、延滞税、利子税、過少申告加算税、無申告加算税及び重加算税に相当する税額を除く。）として政令の定めるところにより計算した金額を控除した金額）をもつて、その納付すべき相続税額とする。
art-19/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-19/par-1 · https://japanlaw.org/l/325AC0000000073/art-19/par-1
In the case where a person who has acquired property by inheritance or bequest has acquired property by gift from the decedent relating to that succession within seven years before the commencement of the succession, for that person, the amount obtained by adding the value of the property acquired by that gift (limited to that which is included, pursuant to Article 21-2, paragraphs (1) through (3), Article 21-3 and Article 21-4, in the basis for calculating the taxable value for gift tax for the year in which the date of that acquisition falls (excluding specified gifted property); the same applies hereinafter in this Article and Article 51, paragraph (2)) (hereinafter referred to in this paragraph as "gifted property to be added") (for gifted property to be added other than property acquired within three years before the commencement of the succession, the balance obtained by deducting 1,000,000 yen from the total value of that property) to the taxable value for inheritance tax is deemed to be the taxable value for inheritance tax, and the amount calculated by applying the provisions of Article 15 through the preceding Article (where gift tax has been imposed on the acquisition of the gifted property to be added, the amount obtained by deducting from that amount the amount calculated as provided by Cabinet Order as the amount of gift tax relating to that property (being the amount before deduction under the provisions of Article 21-8, and excluding the amounts of tax equivalent to delinquent tax, interest tax, penalty tax for understatement, penalty tax for failure to file and heavy penalty tax)) is the amount of inheritance tax that person is to pay.
machine translation, not official
**第二項** 前項に規定する特定贈与財産とは、第二十一条の六第一項に規定する婚姻期間が二十年以上である配偶者に該当する被相続人からの贈与により当該被相続人の配偶者が取得した同項に規定する居住用不動産又は金銭で次の各号に掲げる場合に該当するもののうち、当該各号に掲げる場合の区分に応じ、当該各号に定める部分をいう。
art-19/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-19/par-2 · https://japanlaw.org/l/325AC0000000073/art-19/par-2
Specified gifted property as referred to in the preceding paragraph means, of the residential real property or money prescribed in Article 21-6, paragraph (1) that the spouse of a decedent who is a spouse whose marriage period prescribed in that paragraph is 20 years or more has acquired by gift from that decedent and that falls under the cases listed in the following items, the portion specified in each of those items according to the category of cases listed therein.
machine translation, not official
**一** 当該贈与が当該相続の開始の年の前年以前にされた場合で、当該被相続人の配偶者が当該贈与による取得の日の属する年分の贈与税につき第二十一条の六第一項の規定の適用を受けているとき 同項の規定により控除された金額に相当する部分
art-19/par-2/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-19/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-19/par-2/item-1
in the case where that gift was made in or before the year preceding the year of the commencement of the succession and the spouse of the decedent has been subject to the application of Article 21-6, paragraph (1) with regard to gift tax for the year in which the date of acquisition by that gift falls: the portion equivalent to the amount deducted pursuant to that paragraph;
machine translation, not official
**二** 当該贈与が当該相続の開始の年においてされた場合で、当該被相続人の配偶者が当該被相続人からの贈与について既に第二十一条の六第一項の規定の適用を受けた者でないとき（政令で定める場合に限る。） 同項の規定の適用があるものとした場合に、同項の規定により控除されることとなる金額に相当する部分
art-19/par-2/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-19/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-19/par-2/item-2
in the case where that gift was made in the year of the commencement of the succession and the spouse of the decedent is not a person who has already been subject to the application of Article 21-6, paragraph (1) with regard to gifts from the decedent (limited to cases specified by Cabinet Order): the portion equivalent to the amount that would be deducted pursuant to that paragraph on the assumption that that paragraph applied.
machine translation, not official
### 第十九条の二（配偶者に対する相続税額の軽減） — Reduction of the Amount of Inheritance Tax for a Spouse
caption: machine translation, not official
art-19-2 · https://japanlaw.org/ja/inheritance-tax-act/art-19-2 · https://japanlaw.org/l/325AC0000000073/art-19-2
**第一項** 被相続人の配偶者が当該被相続人からの相続又は遺贈により財産を取得した場合には、当該配偶者については、第一号に掲げる金額から第二号に掲げる金額を控除した残額があるときは、当該残額をもつてその納付すべき相続税額とし、第一号に掲げる金額が第二号に掲げる金額以下であるときは、その納付すべき相続税額は、ないものとする。
art-19-2/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-19-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-19-2/par-1
Where the spouse of a decedent has acquired property by inheritance or bequest from that decedent, with regard to that spouse, if there is a balance after deducting the amount listed in item (ii) from the amount listed in item (i), that balance is the amount of inheritance tax to be paid, and if the amount listed in item (i) is the amount listed in item (ii) or less, there is to be no amount of inheritance tax to be paid.
machine translation, not official
**一** 当該配偶者につき第十五条から第十七条まで及び前条の規定により算出した金額
art-19-2/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-19-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-19-2/par-1/item-1
the amount calculated for that spouse pursuant to Articles 15 through 17 and the preceding Article;
machine translation, not official
**二** 当該相続又は遺贈により財産を取得した全ての者に係る相続税の総額に、次に掲げる金額のうちいずれか少ない金額が当該相続又は遺贈により財産を取得した全ての者に係る相続税の課税価格の合計額のうちに占める割合を乗じて算出した金額
art-19-2/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-19-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-19-2/par-1/item-2
the amount calculated by multiplying the total inheritance tax amount for all persons who have acquired property by that inheritance or bequest by the proportion that the lesser of the amounts listed below represents of the total of the taxable values for inheritance tax of all persons who have acquired property by that inheritance or bequest.
machine translation, not official
**イ** 当該相続又は遺贈により財産を取得した全ての者に係る相続税の課税価格の合計額に民法第九百条（法定相続分）の規定による当該配偶者の相続分（相続の放棄があつた場合には、その放棄がなかつたものとした場合における相続分）を乗じて算出した金額（当該被相続人の相続人（相続の放棄があつた場合には、その放棄がなかつたものとした場合における相続人）が当該配偶者のみである場合には、当該合計額）に相当する金額（当該金額が一億六千万円に満たない場合には、一億六千万円）
art-19-2/par-1/item-2/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/art-19-2/par-1/item-2/sub-1 · https://japanlaw.org/l/325AC0000000073/art-19-2/par-1/item-2/sub-1
the amount equivalent to the amount calculated by multiplying the total of the taxable values for inheritance tax of all persons who have acquired property by that inheritance or bequest by the share of inheritance of that spouse under Article 900 (Intestate Shares) of the Civil Code (where there has been a renunciation of inheritance, the share of inheritance on the assumption that there had been no such renunciation) (where the only heir of the decedent (where there has been a renunciation of inheritance, the heir on the assumption that there had been no such renunciation) is that spouse, that total) (where that amount is less than 160,000,000 yen, 160,000,000 yen);
machine translation, not official
**ロ** 当該相続又は遺贈により財産を取得した配偶者に係る相続税の課税価格に相当する金額
art-19-2/par-1/item-2/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/art-19-2/par-1/item-2/sub-2 · https://japanlaw.org/l/325AC0000000073/art-19-2/par-1/item-2/sub-2
the amount equivalent to the taxable value for inheritance tax relating to the spouse who has acquired property by that inheritance or bequest.
machine translation, not official
**第二項** 前項の相続又は遺贈に係る第二十七条の規定による申告書の提出期限（以下この項において「申告期限」という。）までに、当該相続又は遺贈により取得した財産の全部又は一部が共同相続人又は包括受遺者によつてまだ分割されていない場合における前項の規定の適用については、その分割されていない財産は、同項第二号ロの課税価格の計算の基礎とされる財産に含まれないものとする。ただし、その分割されていない財産が申告期限から三年以内（当該期間が経過するまでの間に当該財産が分割されなかつたことにつき、当該相続又は遺贈に関し訴えの提起がされたことその他の政令で定めるやむを得ない事情がある場合において、政令で定めるところにより納税地の所轄税務署長の承認を受けたときは、当該財産の分割ができることとなつた日として政令で定める日の翌日から四月以内）に分割された場合には、その分割された財産については、この限りでない。
art-19-2/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-19-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-19-2/par-2
In the case where, by the deadline for filing the return under Article 27 relating to the inheritance or bequest referred to in the preceding paragraph (referred to as the "return due date" in this paragraph), all or part of the property acquired by that inheritance or bequest has not yet been divided by the co-heirs or universal legatees, for the application of the preceding paragraph, that undivided property is not to be included in the property that forms the basis for calculating the taxable value referred to in item (ii), (b) of that paragraph; provided, however, that this does not apply, as to the property so divided, where that undivided property is divided within three years from the return due date (or, where there are unavoidable circumstances specified by Cabinet Order, such as the filing of an action relating to that inheritance or bequest, for that property not having been divided before the end of that period, and the approval of the competent district director with jurisdiction over the place for tax payment has been obtained as provided by Cabinet Order, within four months after the day following the day specified by Cabinet Order as the day on which the division of that property became possible).
machine translation, not official
**第三項** 第一項の規定は、第二十七条の規定による申告書（当該申告書に係る期限後申告書及びこれらの申告書に係る修正申告書を含む。第五項において同じ。）又は国税通則法第二十三条第三項（更正の請求）に規定する更正請求書に、第一項の規定の適用を受ける旨及び同項各号に掲げる金額の計算に関する明細の記載をした書類その他の財務省令で定める書類の添付がある場合に限り、適用する。
art-19-2/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-19-2/par-3 · https://japanlaw.org/l/325AC0000000073/art-19-2/par-3
The provisions of paragraph (1) apply only where a document specified by Ministry of Finance Order, such as a document containing a statement to the effect that the person is to receive the application of paragraph (1) and details concerning the calculation of the amounts listed in the items of that paragraph, is attached to the return under Article 27 (including the return filed after the deadline relating to that return and the amended returns relating to these returns; the same applies in paragraph (5)) or to the written request for reassessment prescribed in Article 23, paragraph (3) (Request for Reassessment) of the Act on General Rules for National Taxes.
machine translation, not official
**第四項** 税務署長は、前項の財務省令で定める書類の添付がない同項の申告書又は更正請求書の提出があつた場合においても、その添付がなかつたことについてやむを得ない事情があると認めるときは、当該書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-19-2/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-19-2/par-4 · https://japanlaw.org/l/325AC0000000073/art-19-2/par-4
In the case where a return or written request for reassessment referred to in the preceding paragraph has been submitted without the attachment of the document specified by Ministry of Finance Order referred to in that paragraph, if the district director finds that there are unavoidable circumstances for the failure to attach it, the district director may apply paragraph (1) only where that document is submitted.
machine translation, not official
**第五項** 第一項の相続又は遺贈により財産を取得した者が、隠蔽仮装行為に基づき、第二十七条の規定による申告書を提出しており、又はこれを提出していなかつた場合において、当該相続又は遺贈に係る相続税についての調査があつたことにより当該相続税について更正又は決定があるべきことを予知して期限後申告書又は修正申告書を提出するときは、当該期限後申告書又は修正申告書に係る相続税額に係る同項の規定の適用については、同項第二号中「相続税の総額」とあるのは「相続税の総額で当該相続に係る被相続人の配偶者が行つた第六項に規定する隠蔽仮装行為による事実に基づく金額に相当する金額を当該財産を取得した全ての者に係る相続税の課税価格に含まないものとして計算したもの」と、「課税価格の合計額のうち」とあるのは「課税価格の合計額から当該相当する金額を控除した残額のうち」と、同号イ中「課税価格の合計額」とあるのは「課税価格の合計額から第六項に規定する隠蔽仮装行為による事実に基づく金額に相当する金額（当該配偶者に係る相続税の課税価格に算入すべきものに限る。）を控除した残額」と、同号ロ中「課税価格」とあるのは「課税価格から第六項に規定する隠蔽仮装行為による事実に基づく金額に相当する金額（当該配偶者に係る相続税の課税価格に算入すべきものに限る。）を控除した残額」とする。
art-19-2/par-5 · https://japanlaw.org/ja/inheritance-tax-act/art-19-2/par-5 · https://japanlaw.org/l/325AC0000000073/art-19-2/par-5
In the case where a person who has acquired property by the inheritance or bequest referred to in paragraph (1) has filed a return under Article 27, or has not filed it, based on acts of concealing or falsifying, and files a return filed after the deadline or an amended return having foreseen that reassessment or determination would be made with regard to the inheritance tax as a result of an investigation of the inheritance tax relating to that inheritance or bequest, with regard to the application of paragraph (1) to the amount of inheritance tax relating to that return filed after the deadline or amended return, the phrase "total inheritance tax amount" in paragraph (1), item (ii) is deemed to be replaced with "total inheritance tax amount that is calculated on the assumption that the amount equivalent to the amount based on the facts arising from the acts of concealing or falsifying prescribed in paragraph (6) that were committed by the spouse of the decedent relating to that inheritance is not included in the taxable values for inheritance tax of all persons who have acquired that property"; the phrase "of the total of the taxable values" in item (ii) of that paragraph is deemed to be replaced with "of the balance obtained by deducting the equivalent amount from the total of the taxable values"; the phrase "the total of the taxable values" in item (ii), (a) of that paragraph is deemed to be replaced with "the balance obtained by deducting, from the total of the taxable values, the amount equivalent to the amount based on the facts arising from the acts of concealing or falsifying prescribed in paragraph (6) (limited to that which is to be included in the taxable value for inheritance tax relating to that spouse)"; and the phrase "the taxable value for inheritance tax" in item (ii), (b) of that paragraph is deemed to be replaced with "the balance obtained by deducting, from the taxable value for inheritance tax, the amount equivalent to the amount based on the facts arising from the acts of concealing or falsifying prescribed in paragraph (6) (limited to that which is to be included in the taxable value for inheritance tax relating to that spouse)".
machine translation, not official
**第六項** 前項の「隠蔽仮装行為」とは、相続又は遺贈により財産を取得した者が行う行為で当該財産を取得した者に係る相続税の課税価格の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装することをいう。
art-19-2/par-6 · https://japanlaw.org/ja/inheritance-tax-act/art-19-2/par-6 · https://japanlaw.org/l/325AC0000000073/art-19-2/par-6
"Acts of concealing or falsifying" in the preceding paragraph means acts committed by a person who has acquired property by inheritance or bequest that conceal or falsify all or part of the facts that are to form the basis for calculating the taxable value for inheritance tax relating to the person who has acquired that property.
machine translation, not official
### 第十九条の三（未成年者控除） — Deduction for Minors
caption: machine translation, not official
art-19-3 · https://japanlaw.org/ja/inheritance-tax-act/art-19-3 · https://japanlaw.org/l/325AC0000000073/art-19-3
**第一項** 相続又は遺贈により財産を取得した者（第一条の三第一項第三号又は第四号の規定に該当する者を除く。）が当該相続又は遺贈に係る被相続人の民法第五編第二章（相続人）の規定による相続人（相続の放棄があつた場合には、その放棄がなかつたものとした場合における相続人）に該当し、かつ、十八歳未満の者である場合においては、その者については、第十五条から前条までの規定により算出した金額から十万円にその者が十八歳に達するまでの年数（当該年数が一年未満であるとき、又はこれに一年未満の端数があるときは、これを一年とする。）を乗じて算出した金額を控除した金額をもつて、その納付すべき相続税額とする。
art-19-3/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-19-3/par-1 · https://japanlaw.org/l/325AC0000000073/art-19-3/par-1
In the case where a person who has acquired property by inheritance or bequest (excluding a person who falls under Article 1-3, paragraph (1), item (iii) or (iv)) falls under the heirs of the decedent relating to that inheritance or bequest under the provisions of Part V, Chapter II (Heirs) of the Civil Code (or, where there has been a renunciation of inheritance, the heirs on the assumption that there had been no such renunciation) and is less than 18 years of age, for that person the amount obtained by deducting the amount calculated by multiplying 100,000 yen by the number of years until that person reaches 18 years of age (where that number of years is less than one year, or has a fraction of less than one year, it is counted as one year) from the amount calculated pursuant to Article 15 through the preceding Article is the amount of inheritance tax to be paid.
machine translation, not official
**第二項** 前項の規定により控除を受けることができる金額がその控除を受ける者について第十五条から前条までの規定により算出した金額を超える場合においては、その超える部分の金額は、政令で定めるところにより、その控除を受ける者の扶養義務者が同項の被相続人から相続又は遺贈により取得した財産の価額について第十五条から前条までの規定により算出した金額から控除し、その控除後の金額をもつて、当該扶養義務者の納付すべき相続税額とする。
art-19-3/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-19-3/par-2 · https://japanlaw.org/l/325AC0000000073/art-19-3/par-2
Where the amount that can be deducted pursuant to the preceding paragraph exceeds the amount calculated for the person receiving that deduction pursuant to Article 15 through the preceding Article, the amount of the excess is, as provided by Cabinet Order, to be deducted from the amount calculated pursuant to Article 15 through the preceding Article on the value of the property acquired by inheritance or bequest from the decedent referred to in paragraph (1) by a person under a duty of support of the person receiving that deduction, and the amount after that deduction is the amount of inheritance tax to be paid by that person under a duty of support.
machine translation, not official
**第三項** 第一項の規定に該当する者がその者又はその扶養義務者について既に前二項の規定による控除を受けたことがある者である場合においては、その者又はその扶養義務者がこれらの規定による控除を受けることができる金額は、既に控除を受けた金額の合計額が第一項の規定による控除を受けることができる金額（二回以上これらの規定による控除を受けた場合には、最初に相続又は遺贈により財産を取得した際に同項の規定による控除を受けることができる金額）に満たなかつた場合におけるその満たなかつた部分の金額の範囲内に限る。
art-19-3/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-19-3/par-3 · https://japanlaw.org/l/325AC0000000073/art-19-3/par-3
Where a person who falls under paragraph (1) is a person who has already received a deduction under the provisions of the preceding two paragraphs with regard to that person or a person under a duty of support of that person, the amount that that person or the person under a duty of support of that person can have deducted under those provisions is limited to the amount of the shortfall in the case where the total of the amounts already deducted was less than the amount that can be deducted under the provisions of paragraph (1) (where a deduction under those provisions has been received two or more times, the amount that could be deducted under the provisions of that paragraph upon first acquiring property by inheritance or bequest).
machine translation, not official
### 第十九条の四（障害者控除） — Disability Deduction
caption: machine translation, not official
art-19-4 · https://japanlaw.org/ja/inheritance-tax-act/art-19-4 · https://japanlaw.org/l/325AC0000000073/art-19-4
**第一項** 相続又は遺贈により財産を取得した者（第一条の三第一項第二号から第四号までの規定に該当する者を除く。）が当該相続又は遺贈に係る被相続人の前条第一項に規定する相続人に該当し、かつ、障害者である場合には、その者については、第十五条から前条までの規定により算出した金額から十万円（その者が特別障害者である場合には、二十万円）にその者が八十五歳に達するまでの年数（当該年数が一年未満であるとき、又はこれに一年未満の端数があるときは、これを一年とする。）を乗じて算出した金額を控除した金額をもつて、その納付すべき相続税額とする。
art-19-4/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-19-4/par-1 · https://japanlaw.org/l/325AC0000000073/art-19-4/par-1
In the case where a person who has acquired property by inheritance or bequest (excluding a person who falls under Article 1-3, paragraph (1), items (ii) through (iv)) falls under the heirs prescribed in paragraph (1) of the preceding Article of the decedent relating to that inheritance or bequest and is a person with a disability, for that person the amount obtained by deducting the amount calculated by multiplying 100,000 yen (200,000 yen where that person is a person with a particular disability) by the number of years until that person reaches 85 years of age (where that number of years is less than one year, or has a fraction of less than one year, it is counted as one year) from the amount calculated pursuant to Article 15 through the preceding Article is the amount of inheritance tax to be paid.
machine translation, not official
**第二項** 前項に規定する障害者とは、精神上の障害により事理を弁識する能力を欠く常況にある者、失明者その他の精神又は身体に障害がある者で政令で定めるものをいい、同項に規定する特別障害者とは、同項の障害者のうち精神又は身体に重度の障害がある者で政令で定めるものをいう。
art-19-4/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-19-4/par-2 · https://japanlaw.org/l/325AC0000000073/art-19-4/par-2
A person with a disability prescribed in the preceding paragraph means a person who, due to a mental disability, is in a constant state of lacking the capacity to discern right from wrong, a person who is blind, or any other person with a mental or physical disability as specified by Cabinet Order, and a person with a particular disability prescribed in that paragraph means a person with a severe mental or physical disability among the persons with a disability in that paragraph, as specified by Cabinet Order.
machine translation, not official
**第三項** 前条第二項及び第三項の規定は、第一項の規定を適用する場合について準用する。この場合において、同条第二項中「前条」とあるのは、「第十九条の三」と読み替えるものとする。
art-19-4/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-19-4/par-3 · https://japanlaw.org/l/325AC0000000073/art-19-4/par-3
The provisions of paragraphs (2) and (3) of the preceding Article apply mutatis mutandis where paragraph (1) is applied. In this case, the phrase "the preceding Article" in paragraph (2) of that Article is deemed to be replaced with "Article 19-3".
machine translation, not official
### 第二十条（相次相続控除） — Deduction for Successive Inheritance
caption: machine translation, not official
art-20 · https://japanlaw.org/ja/inheritance-tax-act/art-20 · https://japanlaw.org/l/325AC0000000073/art-20
**第一項** 相続（被相続人からの相続人に対する遺贈を含む。以下この条において同じ。）により財産を取得した場合において、当該相続（以下この条において「第二次相続」という。）に係る被相続人が第二次相続の開始前十年以内に開始した相続（以下この条において「第一次相続」という。）により財産（当該第一次相続に係る被相続人からの贈与により取得した第二十一条の九第三項の規定の適用を受けた財産を含む。）を取得したことがあるときは、当該被相続人から相続により財産を取得した者については、第十五条から前条までの規定により算出した金額から、当該被相続人が第一次相続により取得した財産（当該第一次相続に係る被相続人からの贈与により取得した第二十一条の九第三項の規定の適用を受けた財産を含む。）につき課せられた相続税額（延滞税、利子税、過少申告加算税、無申告加算税及び重加算税に相当する相続税額を除く。第一号において同じ。）に相当する金額に次の各号に掲げる割合を順次乗じて算出した金額を控除した金額をもつて、その納付すべき相続税額とする。
art-20/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-20/par-1 · https://japanlaw.org/l/325AC0000000073/art-20/par-1
In the case where a person has acquired property by inheritance (including a bequest by a decedent to an heir; the same applies hereinafter in this Article), if the decedent relating to that inheritance (referred to as the "second inheritance" in this Article) has acquired, by an inheritance that commenced within 10 years before the commencement of the second inheritance (referred to as the "first inheritance" in this Article), property (including property subject to the application of Article 21-9, paragraph (3) that was acquired by gift from the decedent relating to the first inheritance), for a person who has acquired property by inheritance from that decedent, the amount obtained by deducting, from the amount calculated pursuant to Article 15 through the preceding Article, the amount calculated by successively multiplying the amount equivalent to the amount of inheritance tax imposed on the property acquired by that decedent by the first inheritance (including property subject to the application of Article 21-9, paragraph (3) that was acquired by gift from the decedent relating to that first inheritance) (excluding the amounts of inheritance tax equivalent to delinquent tax, interest tax, penalty tax for understatement, penalty tax for failure to file and heavy penalty tax; the same applies in item (i)) by the proportions listed in the following items is the amount of inheritance tax to be paid.
machine translation, not official
**一** 第二次相続に係る被相続人から相続又は遺贈（被相続人からの相続人に対する遺贈を除く。次号において同じ。）により財産を取得したすべての者がこれらの事由により取得した財産の価額（相続税の課税価格に算入される部分に限る。）の合計額の当該被相続人が第一次相続により取得した財産（当該第一次相続に係る被相続人からの贈与により取得した第二十一条の九第三項の規定の適用を受けた財産を含む。）の価額（相続税の課税価格計算の基礎に算入された部分に限る。）から当該財産に係る相続税額を控除した金額に対する割合（当該割合が百分の百を超える場合には、百分の百の割合）
art-20/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-20/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-20/par-1/item-1
the proportion that the total value of the property (limited to the portion included in the taxable value for inheritance tax) acquired by those causes by all persons who have acquired property by inheritance or bequest (excluding a bequest by a decedent to an heir; the same applies in the following item) from the decedent relating to the second inheritance represents of the amount obtained by deducting the amount of inheritance tax relating to that property from the value of the property (limited to the portion included in the basis for calculating the taxable value for inheritance tax) acquired by that decedent by the first inheritance (including property subject to the application of Article 21-9, paragraph (3) that was acquired by gift from the decedent relating to that first inheritance) (where that proportion exceeds 100 percent, a proportion of 100 percent);
machine translation, not official
**二** 第二次相続に係る被相続人から相続により取得した財産の価額（相続税の課税価格に算入される部分に限る。）の第二次相続に係る被相続人から相続又は遺贈により財産を取得したすべての者がこれらの事由により取得した財産の価額（相続税の課税価格に算入される部分に限る。）の合計額に対する割合
art-20/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-20/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-20/par-1/item-2
the proportion that the value of the property (limited to the portion included in the taxable value for inheritance tax) acquired by inheritance from the decedent relating to the second inheritance represents of the total value of the property (limited to the portion included in the taxable value for inheritance tax) acquired by those causes by all persons who have acquired property by inheritance or bequest from the decedent relating to the second inheritance;
machine translation, not official
**三** 第一次相続開始の時から第二次相続開始の時までの期間に相当する年数を十年から控除した年数（当該年数が一年未満であるとき又はこれに一年未満の端数があるときは、これを一年とする。）の十年に対する割合
art-20/par-1/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-20/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-20/par-1/item-3
the proportion to 10 years of the number of years obtained by deducting from 10 years the number of years corresponding to the period from the time of the commencement of the first inheritance to the time of the commencement of the second inheritance (where that number of years is less than one year, or has a fraction of less than one year, it is counted as one year).
machine translation, not official
### 第二十条の二（在外財産に対する相続税額の控除） — Deduction of the Amount of Inheritance Tax for Property Located Abroad
caption: machine translation, not official
art-20-2 · https://japanlaw.org/ja/inheritance-tax-act/art-20-2 · https://japanlaw.org/l/325AC0000000073/art-20-2
**第一項** 相続又は遺贈（第二十一条の二第四項に規定する贈与を含む。以下この条において同じ。）によりこの法律の施行地外にある財産を取得した場合において、当該財産についてその地の法令により相続税に相当する税が課せられたときは、当該財産を取得した者については、第十五条から前条までの規定により算出した金額からその課せられた税額に相当する金額を控除した金額をもつて、その納付すべき相続税額とする。ただし、その控除すべき金額が、その者についてこれらの規定により算出した金額に当該財産の価額が当該相続又は遺贈により取得した財産の価額のうち課税価格計算の基礎に算入された部分のうちに占める割合を乗じて算出した金額を超える場合においては、その超える部分の金額については、当該控除をしない。
art-20-2/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-20-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-20-2/par-1
In the case where a person has acquired property located outside the area where this Act is enforced by inheritance or bequest (including a gift prescribed in Article 21-2, paragraph (4); the same applies hereinafter in this Article), if tax equivalent to inheritance tax has been imposed on that property under the laws and regulations of that place, for the person who has acquired that property, the amount obtained by deducting the amount equivalent to the amount of tax so imposed from the amount calculated pursuant to Article 15 through the preceding Article is the amount of inheritance tax to be paid; provided, however, that where the amount to be deducted exceeds the amount calculated by multiplying the amount calculated for that person pursuant to those provisions by the proportion that the value of that property represents of the portion of the value of the property acquired by that inheritance or bequest that was included in the basis for calculating the taxable value, that deduction is not made as to the excess amount.
machine translation, not official
## 第二節 贈与税 — Section 2 Gift Tax
heading: machine translation, not official
ch-2/sec-2 · https://japanlaw.org/ja/inheritance-tax-act/ch-2/sec-2 · https://japanlaw.org/l/325AC0000000073/ch-2/sec-2
### 第二十一条（贈与税の課税） — Imposition of Gift Tax
caption: machine translation, not official
art-21 · https://japanlaw.org/ja/inheritance-tax-act/art-21 · https://japanlaw.org/l/325AC0000000073/art-21
**第一項** 贈与税は、この節及び次節に定めるところにより、贈与により財産を取得した者に係る贈与税額として計算した金額により、課する。
art-21/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21/par-1 · https://japanlaw.org/l/325AC0000000073/art-21/par-1
Gift tax is imposed, as provided for in this Section and the following Section, in the amount calculated as the amount of gift tax relating to a person who has acquired property by gift.
machine translation, not official
### 第二十一条の二（贈与税の課税価格） — Taxable Value for Gift Tax
caption: machine translation, not official
art-21-2 · https://japanlaw.org/ja/inheritance-tax-act/art-21-2 · https://japanlaw.org/l/325AC0000000073/art-21-2
**第一項** 贈与により財産を取得した者がその年中における贈与による財産の取得について第一条の四第一項第一号又は第二号の規定に該当する者である場合においては、その者については、その年中において贈与により取得した財産の価額の合計額をもつて、贈与税の課税価格とする。
art-21-2/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-2/par-1
In the case where a person who has acquired property by gift falls under Article 1-4, paragraph (1), item (i) or (ii) with respect to the acquisition of property by gift during that year, for that person, the total value of the property acquired by gift during that year is the taxable value for gift tax.
machine translation, not official
**第二項** 贈与により財産を取得した者がその年中における贈与による財産の取得について第一条の四第一項第三号又は第四号の規定に該当する者である場合においては、その者については、その年中において贈与により取得した財産でこの法律の施行地にあるものの価額の合計額をもつて、贈与税の課税価格とする。
art-21-2/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-21-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-2/par-2
In the case where a person who has acquired property by gift falls under Article 1-4, paragraph (1), item (iii) or (iv) with respect to the acquisition of property by gift during that year, for that person, the total value of the property acquired by gift during that year that is located in the area where this Act is enforced is the taxable value for gift tax.
machine translation, not official
**第三項** 贈与により財産を取得した者がその年中における贈与による財産の取得について第一条の四第一項第一号の規定に該当し、かつ、同項第三号若しくは第四号の規定に該当する者又は同項第二号の規定に該当し、かつ、同項第三号若しくは第四号の規定に該当する者である場合においては、その者については、その者がこの法律の施行地に住所を有していた期間内に贈与により取得した財産で政令で定めるものの価額及びこの法律の施行地に住所を有していなかつた期間内に贈与により取得した財産で政令で定めるものの価額の合計額をもつて、贈与税の課税価格とする。
art-21-2/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-21-2/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-2/par-3
In the case where a person who has acquired property by gift is, with respect to the acquisition of property by gift during that year, a person who falls under Article 1-4, paragraph (1), item (i) and also falls under item (iii) or (iv) of that paragraph, or a person who falls under item (ii) of that paragraph and also falls under item (iii) or (iv) of that paragraph, for that person, the total of the value of the property specified by Cabinet Order that was acquired by gift during the period in which that person had a domicile in the area where this Act is enforced and the value of the property specified by Cabinet Order that was acquired by gift during the period in which that person did not have a domicile in the area where this Act is enforced is the taxable value for gift tax.
machine translation, not official
**第四項** 相続又は遺贈により財産を取得した者が相続開始の年において当該相続に係る被相続人から受けた贈与により取得した財産の価額で第十九条の規定により相続税の課税価格に加算されるものは、前三項の規定にかかわらず、贈与税の課税価格に算入しない。
art-21-2/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-21-2/par-4 · https://japanlaw.org/l/325AC0000000073/art-21-2/par-4
The value of property acquired by gift from the decedent relating to a succession, by a person who has acquired property by inheritance or bequest, in the year of the commencement of the succession, that is added to the taxable value for inheritance tax pursuant to the provisions of Article 19, is not included in the taxable value for gift tax, notwithstanding the provisions of the preceding three paragraphs.
machine translation, not official
### 第二十一条の三（贈与税の非課税財産） — Non-taxable Property for Gift Tax
caption: machine translation, not official
art-21-3 · https://japanlaw.org/ja/inheritance-tax-act/art-21-3 · https://japanlaw.org/l/325AC0000000073/art-21-3
**第一項** 次に掲げる財産の価額は、贈与税の課税価格に算入しない。
art-21-3/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-3/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-1
The value of the following property is not included in the taxable value for gift tax:
machine translation, not official
**一** 法人からの贈与により取得した財産及び公益信託から給付を受けた財産
art-21-3/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-1/item-1
property acquired by gift from a corporation and property received as benefits from a public interest trust;
machine translation, not official
**二** 扶養義務者相互間において生活費又は教育費に充てるためにした贈与により取得した財産のうち通常必要と認められるもの
art-21-3/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-21-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-1/item-2
property acquired by gift made between persons under a duty of support for the purpose of covering living expenses or educational expenses, to the extent recognized as normally necessary;
machine translation, not official
**三** 宗教、慈善、学術その他公益を目的とする事業を行う者で政令で定めるものが贈与により取得した財産で当該公益を目的とする事業の用に供することが確実なもの（次号に掲げるものを除く。）
art-21-3/par-1/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-21-3/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-1/item-3
property acquired by gift by a person who conducts a business for religious, charitable, academic or other public interest purposes and is specified by Cabinet Order, where it is certain that the property will be used for that business for a public interest purpose (excluding property listed in the following item);
machine translation, not official
**四** 公益信託の受託者が贈与により取得した財産（その信託財産として取得したものに限る。）
art-21-3/par-1/item-4 · https://japanlaw.org/ja/inheritance-tax-act/art-21-3/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-1/item-4
property acquired by gift by the trustee of a public interest trust (limited to property acquired as its trust property);
machine translation, not official
**五** 条例の規定により地方公共団体が精神又は身体に障害のある者に関して実施する共済制度で政令で定めるものに基づいて支給される給付金を受ける権利
art-21-3/par-1/item-5 · https://japanlaw.org/ja/inheritance-tax-act/art-21-3/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-1/item-5
the right to receive benefits paid under a mutual aid system, specified by Cabinet Order, that a local government implements pursuant to the provisions of a Prefectural or Municipal Ordinance for persons with mental or physical disabilities;
machine translation, not official
**六** 公職選挙法（昭和二十五年法律第百号）の適用を受ける選挙における公職の候補者が選挙運動に関し贈与により取得した金銭、物品その他の財産上の利益で同法第百八十九条（選挙運動に関する収入及び支出の報告書の提出）の規定による報告がなされたもの
art-21-3/par-1/item-6 · https://japanlaw.org/ja/inheritance-tax-act/art-21-3/par-1/item-6 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-1/item-6
money, goods and other economic benefits acquired by gift in connection with an election campaign by a candidate for public office in an election subject to the Public Offices Election Act (Act No. 100 of 1950), for which a report has been made pursuant to Article 189 (Submission of Reports on Revenue and Expenditure Relating to Election Campaigns) of that Act.
machine translation, not official
**第二項** 第十二条第二項の規定は、前項第三号に掲げる財産について準用する。この場合において、同条第二項中「同項」とあるのは「第二十一条の三第一項」と、「相続税」とあるのは「贈与税」と読み替えるものとする。
art-21-3/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-21-3/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-2
The provisions of Article 12, paragraph (2) apply mutatis mutandis to the property listed in item (iii) of the preceding paragraph. In this case, the phrase "that paragraph" in Article 12, paragraph (2) is deemed to be replaced with "Article 21-3, paragraph (1)", and the phrase "inheritance tax" with "gift tax".
machine translation, not official
### 第二十一条の四（特定障害者に対する贈与税の非課税） — Non-taxation of Gift Tax for a Specified Person with a Disability
caption: machine translation, not official
art-21-4 · https://japanlaw.org/ja/inheritance-tax-act/art-21-4 · https://japanlaw.org/l/325AC0000000073/art-21-4
**第一項** 特定障害者（第十九条の四第二項に規定する特別障害者（第一条の四第一項第二号から第四号までの規定に該当する者を除く。以下この項において「特別障害者」という。）及び第十九条の四第二項に規定する障害者（特別障害者を除く。）のうち精神上の障害により事理を弁識する能力を欠く常況にある者その他の精神に障害がある者として政令で定めるもの（第一条の四第一項第二号から第四号までの規定に該当する者を除く。）をいう。以下この項及び次項において同じ。）が、信託会社その他の者で政令で定めるもの（以下この条において「受託者」という。）の営業所、事務所その他これらに準ずるものでこの法律の施行地にあるもの（第三項において「受託者の営業所等」という。）において当該特定障害者を受益者とする特定障害者扶養信託契約に基づいて当該特定障害者扶養信託契約に係る財産の信託がされることによりその信託の利益を受ける権利（以下この条において「信託受益権」という。）を有することとなる場合において、政令で定めるところにより、その信託の際、当該信託受益権につきこの項の規定の適用を受けようとする旨その他必要な事項を記載した申告書（以下この条において「障害者非課税信託申告書」という。）を納税地の所轄税務署長に提出したときは、当該信託受益権でその価額のうち六千万円（特定障害者のうち特別障害者以外の者にあつては、三千万円）までの金額（既に他の信託受益権について障害者非課税信託申告書を提出している場合には、当該他の信託受益権でその価額のうちこの項の規定の適用を受けた部分の価額を控除した残額）に相当する部分の価額については、贈与税の課税価格に算入しない。
art-21-4/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-4/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-4/par-1
In the case where a specified person with a disability (meaning a person with a particular disability prescribed in Article 19-4, paragraph (2) (excluding a person who falls under Article 1-4, paragraph (1), items (ii) through (iv); hereinafter referred to in this paragraph as a "person with a particular disability") and, among persons with a disability prescribed in Article 19-4, paragraph (2) (excluding a person with a particular disability), a person who is in a state of habitually lacking the capacity to discern right from wrong due to a mental disability, or another person with a mental disability, specified by Cabinet Order (excluding a person who falls under Article 1-4, paragraph (1), items (ii) through (iv)); the same applies hereinafter in this paragraph and the following paragraph) comes to hold a right to receive the benefit of a trust (hereinafter referred to in this Article as a "beneficial interest in a trust") as a result of property relating to a trust contract for the support of a specified person with a disability being placed in trust under that contract, with that specified person with a disability as the beneficiary, at a business office, office or other equivalent facility, located in the area where this Act is enforced, of a trust company or other person specified by Cabinet Order (hereinafter referred to in this Article as a "trustee") (referred to as "trustee's business office, etc." in paragraph (3)), and, in accordance with Cabinet Order, at the time of that trust, files with the competent district director with jurisdiction over the place for tax payment a return stating that the person wishes to receive the application of this paragraph with respect to that beneficial interest in a trust and other necessary matters (hereinafter referred to in this Article as a "return for tax exemption on a trust for a person with a disability"), the value of the portion of that beneficial interest in a trust that corresponds to an amount up to 60,000,000 yen of its value (30,000,000 yen for a specified person with a disability other than a person with a particular disability) (if the person has already filed a return for tax exemption on a trust for a person with a disability with respect to another beneficial interest in a trust, the remainder obtained by deducting from the value of that other beneficial interest in a trust the value of the portion to which this paragraph has been applied) is not included in the taxable value for gift tax.
machine translation, not official
**第二項** 前項に規定する特定障害者扶養信託契約とは、個人が受託者と締結した金銭、有価証券その他の財産で政令で定めるものの信託に関する契約で、当該個人以外の一人の特定障害者を信託の利益の全部についての受益者とするもののうち、当該契約に基づく信託が当該特定障害者の死亡の日に終了することとされていることその他の政令で定める要件を備えたものをいう。
art-21-4/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-21-4/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-4/par-2
The trust contract for the support of a specified person with a disability prescribed in the preceding paragraph means, among contracts concluded by an individual with a trustee concerning the trust of money, securities or other property specified by Cabinet Order, under which one specified person with a disability other than that individual is made the beneficiary of the whole of the benefit of the trust, a contract that satisfies the requirements specified by Cabinet Order, such as that the trust under that contract is to terminate on the date of death of that specified person with a disability.
machine translation, not official
**第三項** 障害者非課税信託申告書には、受託者の営業所等のうちいずれか一のものに限り記載することができるものとし、一の障害者非課税信託申告書を提出した場合には、当該障害者非課税信託申告書に記載された受託者の営業所等において新たに特定障害者扶養信託契約に基づき信託される財産に係る信託受益権につき第一項の規定の適用を受けようとする場合その他の場合で政令で定める場合を除き、他の障害者非課税信託申告書は、提出することができないものとする。
art-21-4/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-21-4/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-4/par-3
In a return for tax exemption on a trust for a person with a disability, only any one of the trustee's business offices, etc. may be stated, and where one return for tax exemption on a trust for a person with a disability has been filed, no other return for tax exemption on a trust for a person with a disability may be filed, except in the case where the person wishes to receive the application of paragraph (1) with respect to a beneficial interest in a trust relating to property newly placed in trust under a trust contract for the support of a specified person with a disability at the trustee's business office, etc. stated in that return for tax exemption on a trust for a person with a disability and in other cases specified by Cabinet Order.
machine translation, not official
**第四項** 前二項に定めるもののほか、障害者非課税信託申告書の提出及び当該障害者非課税信託申告書に記載した事項を変更した場合における申告に関する事項その他第一項の規定の適用に関し必要な事項は、政令で定める。
art-21-4/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-21-4/par-4 · https://japanlaw.org/l/325AC0000000073/art-21-4/par-4
In addition to what is provided for in the preceding two paragraphs, matters concerning the filing of a return for tax exemption on a trust for a person with a disability, matters concerning the return in the case where the matters stated in that return for tax exemption on a trust for a person with a disability have been changed, and other matters necessary for the application of the provisions of paragraph (1) are specified by Cabinet Order.
machine translation, not official
### 第二十一条の五（贈与税の基礎控除） — Basic Deduction for Gift Tax
caption: machine translation, not official
art-21-5 · https://japanlaw.org/ja/inheritance-tax-act/art-21-5 · https://japanlaw.org/l/325AC0000000073/art-21-5
**第一項** 贈与税については、課税価格から六十万円を控除する。
art-21-5/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-5/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-5/par-1
With respect to gift tax, 600,000 yen is deducted from the taxable value.
machine translation, not official
### 第二十一条の六（贈与税の配偶者控除） — Spousal Deduction for Gift Tax
caption: machine translation, not official
art-21-6 · https://japanlaw.org/ja/inheritance-tax-act/art-21-6 · https://japanlaw.org/l/325AC0000000073/art-21-6
**第一項** その年において贈与によりその者との婚姻期間が二十年以上である配偶者から専ら居住の用に供する土地若しくは土地の上に存する権利若しくは家屋でこの法律の施行地にあるもの（以下この条において「居住用不動産」という。）又は金銭を取得した者（その年の前年以前のいずれかの年において贈与により当該配偶者から取得した財産に係る贈与税につきこの条の規定の適用を受けた者を除く。）が、当該取得の日の属する年の翌年三月十五日までに当該居住用不動産をその者の居住の用に供し、かつ、その後引き続き居住の用に供する見込みである場合又は同日までに当該金銭をもつて居住用不動産を取得して、これをその者の居住の用に供し、かつ、その後引き続き居住の用に供する見込みである場合においては、その年分の贈与税については、課税価格から二千万円（当該贈与により取得した居住用不動産の価額に相当する金額と当該贈与により取得した金銭のうち居住用不動産の取得に充てられた部分の金額との合計額が二千万円に満たない場合には、当該合計額）を控除する。
art-21-6/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-6/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-6/par-1
In the case where a person who, in a given year, has acquired by gift from a spouse with whom that person's marriage period is 20 years or more land, a right existing on land, or a building, used exclusively for residential purposes and located in the area where this Act is enforced (hereinafter in this Article referred to as "residential real property"), or money (excluding a person who has received the application of this Article with respect to gift tax on property acquired by gift from that spouse in any year on or before the year preceding that year) uses that residential real property as that person's residence by March 15 of the year following the year in which the date of that acquisition falls and is expected to continue to use it as a residence thereafter, or acquires residential real property with that money by that date, uses it as that person's residence, and is expected to continue to use it as a residence thereafter, 20,000,000 yen (or, if the total of the amount equivalent to the value of the residential real property acquired by that gift and the amount of the portion of the money acquired by that gift that was applied to the acquisition of residential real property is less than 20,000,000 yen, that total amount) is deducted from the taxable value with respect to the gift tax for that year.
machine translation, not official
**第二項** 前項の規定は、第二十八条第一項に規定する申告書（当該申告書に係る期限後申告書及びこれらの申告書に係る修正申告書を含む。）又は国税通則法第二十三条第三項（更正の請求）に規定する更正請求書に、前項の規定により控除を受ける金額その他その控除に関する事項及びその控除を受けようとする年の前年以前の各年分の贈与税につき同項の規定の適用を受けていない旨を記載した書類その他の財務省令で定める書類の添付がある場合に限り、適用する。
art-21-6/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-21-6/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-6/par-2
The provisions of the preceding paragraph apply only where there is attached, to the return prescribed in Article 28, paragraph (1) (including a return filed after the deadline relating to that return and amended returns relating to these returns) or to the written request for reassessment prescribed in Article 23, paragraph (3) (Request for Reassessment) of the Act on General Rules for National Taxes, a document stating the amount to be deducted pursuant to the provisions of the preceding paragraph and other matters concerning that deduction and stating that the provisions of that paragraph have not been applied to gift tax for each year on or before the year preceding the year in which the person wishes to receive the deduction, and other documents specified by Ministry of Finance Order.
machine translation, not official
**第三項** 税務署長は、前項の財務省令で定める書類の添付がない同項の申告書又は更正請求書の提出があつた場合においても、その添付がなかつたことについてやむを得ない事情があると認めるときは、当該書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-21-6/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-21-6/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-6/par-3
Even in the case where a return or written request for reassessment under the preceding paragraph has been filed without attachment of the documents specified by Ministry of Finance Order referred to in that paragraph, if the district director finds that there were unavoidable circumstances for their not having been attached, the district director may apply the provisions of paragraph (1) only in the case where those documents have been submitted.
machine translation, not official
**第四項** 前二項に定めるもののほか、贈与をした者が第一項に規定する婚姻期間が二十年以上である配偶者に該当するか否かの判定その他同項の規定の適用に関し必要な事項は、政令で定める。
art-21-6/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-21-6/par-4 · https://japanlaw.org/l/325AC0000000073/art-21-6/par-4
In addition to what is provided for in the preceding two paragraphs, matters necessary for the application of the provisions of paragraph (1), such as the determination of whether a person who made a gift falls under a spouse with whom the marriage period prescribed in that paragraph is 20 years or more, are specified by Cabinet Order.
machine translation, not official
### 第二十一条の七（贈与税の税率） — Rates of Gift Tax
caption: machine translation, not official
art-21-7 · https://japanlaw.org/ja/inheritance-tax-act/art-21-7 · https://japanlaw.org/l/325AC0000000073/art-21-7
**第一項** 贈与税の額は、前二条の規定による控除後の課税価格を次の表の上欄に掲げる金額に区分してそれぞれの金額に同表の下欄に掲げる税率を乗じて計算した金額を合計した金額とする。
二百万円以下の金額 百分の十
二百万円を超え三百万円以下の金額 百分の十五
三百万円を超え四百万円以下の金額 百分の二十
四百万円を超え六百万円以下の金額 百分の三十
六百万円を超え千万円以下の金額 百分の四十
千万円を超え千五百万円以下の金額 百分の四十五
千五百万円を超え三千万円以下の金額 百分の五十
三千万円を超える金額 百分の五十五
art-21-7/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-7/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-7/par-1
The amount of gift tax is the total of the amounts calculated by dividing the taxable value after the deductions under the provisions of the preceding two Articles into the amounts set forth in the left-hand column of the following table and multiplying each of those amounts by the tax rate set forth in the right-hand column of that table.
An amount of 2,000,000 yen or less 10 percent
An amount exceeding 2,000,000 yen and 3,000,000 yen or less 15 percent
An amount exceeding 3,000,000 yen and 4,000,000 yen or less 20 percent
An amount exceeding 4,000,000 yen and 6,000,000 yen or less 30 percent
An amount exceeding 6,000,000 yen and 10,000,000 yen or less 40 percent
An amount exceeding 10,000,000 yen and 15,000,000 yen or less 45 percent
An amount exceeding 15,000,000 yen and 30,000,000 yen or less 50 percent
An amount exceeding 30,000,000 yen 55 percent
machine translation, not official
### 第二十一条の八（在外財産に対する贈与税額の控除） — Deduction of the Amount of Gift Tax on Property Located Abroad
caption: machine translation, not official
art-21-8 · https://japanlaw.org/ja/inheritance-tax-act/art-21-8 · https://japanlaw.org/l/325AC0000000073/art-21-8
**第一項** 贈与によりこの法律の施行地外にある財産を取得した場合において、当該財産についてその地の法令により贈与税に相当する税が課せられたときは、当該財産を取得した者については、前条又は第二十一条の十三の規定により計算した金額からその課せられた税額に相当する金額を控除した残額をもつて、その納付すべき贈与税額とする。ただし、その控除すべき金額が、その者についてこれらの規定により計算した金額に当該財産の価額が当該財産を取得した日の属する年分の贈与税の課税価格に算入された財産の価額のうちに占める割合を乗じて計算した金額を超える場合においては、その超える部分の金額については、当該控除をしない。
art-21-8/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-8/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-8/par-1
When a person has acquired by gift property located outside the area where this Act is enforced, if tax equivalent to gift tax has been imposed on that property under the laws and regulations of that place, the amount of gift tax to be paid by the person who acquired that property is the balance obtained by deducting an amount equivalent to the amount of tax so imposed from the amount calculated pursuant to the provisions of the preceding Article or Article 21-13; provided, however, that if the amount to be deducted exceeds the amount obtained by multiplying the amount calculated for that person pursuant to those provisions by the proportion that the value of that property represents of the value of the property included in the taxable value for gift tax for the year in which the date on which that property was acquired falls, that deduction is not made for the portion exceeding that amount.
machine translation, not official
## 第三節 相続時精算課税 — Section 3 Settlement Taxation at Inheritance
heading: machine translation, not official
ch-2/sec-3 · https://japanlaw.org/ja/inheritance-tax-act/ch-2/sec-3 · https://japanlaw.org/l/325AC0000000073/ch-2/sec-3
### 第二十一条の九（相続時精算課税の選択） — Election of Settlement Taxation at Inheritance
caption: machine translation, not official
art-21-9 · https://japanlaw.org/ja/inheritance-tax-act/art-21-9 · https://japanlaw.org/l/325AC0000000073/art-21-9
**第一項** 贈与により財産を取得した者がその贈与をした者の推定相続人（その贈与をした者の直系卑属である者のうちその年一月一日において十八歳以上であるものに限る。）であり、かつ、その贈与をした者が同日において六十歳以上の者である場合には、その贈与により財産を取得した者は、その贈与に係る財産について、この節の規定の適用を受けることができる。
art-21-9/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-9/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-1
Where a person who has acquired property by gift is a presumptive heir of the person who made that gift (limited to a lineal descendant of the person who made that gift who is 18 years of age or older on January 1 of that year), and the person who made that gift is 60 years of age or older on that day, the person who acquired the property by that gift may receive the application of the provisions of this Section for the property relating to that gift.
machine translation, not official
**第二項** 前項の規定の適用を受けようとする者は、政令で定めるところにより、第二十八条第一項の期間内に前項に規定する贈与をした者からのその年中における贈与により取得した財産について同項の規定の適用を受けようとする旨その他財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。
art-21-9/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-21-9/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-2
A person who intends to receive the application of the provisions of the preceding paragraph must, as provided by Cabinet Order, submit to the competent district director with jurisdiction over the place for tax payment, within the period referred to in Article 28, paragraph (1), a written notification stating that the person intends to receive the application of the provisions of that paragraph for property acquired by gifts during that year from the person who made the gift prescribed in the preceding paragraph, and other matters specified by Ministry of Finance Order.
machine translation, not official
**第三項** 前項の届出書に係る贈与をした者からの贈与により取得する財産については、当該届出書に係る年分以後、前節及びこの節の規定により、贈与税額を計算する。
art-21-9/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-21-9/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-3
For property acquired by gift from the person who made the gift relating to the written notification referred to in the preceding paragraph, the amount of gift tax is calculated, on or after the year relating to that written notification, pursuant to the provisions of the preceding Section and this Section.
machine translation, not official
**第四項** その年一月一日において十八歳以上の者が同日において六十歳以上の者からの贈与により財産を取得した場合にその年の中途においてその者の養子となつたことその他の事由によりその者の推定相続人となつたとき（配偶者となつたときを除く。）には、推定相続人となつた時前にその者からの贈与により取得した財産については、第一項の規定の適用はないものとする。
art-21-9/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-21-9/par-4 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-4
Where a person who is 18 years of age or older on January 1 of the year has acquired property by gift from a person who is 60 years of age or older on that day, if the former has become a presumptive heir of the latter in the middle of that year by becoming the latter's adopted child or for any other reason (excluding the case of becoming the latter's spouse), the provisions of paragraph (1) do not apply to property acquired by gift from the latter before the time of becoming a presumptive heir.
machine translation, not official
**第五項** 第二項の届出書を提出した者（以下「相続時精算課税適用者」という。）が、その届出書に係る第一項の贈与をした者（以下「特定贈与者」という。）の推定相続人でなくなつた場合においても、当該特定贈与者からの贈与により取得した財産については、第三項の規定の適用があるものとする。
art-21-9/par-5 · https://japanlaw.org/ja/inheritance-tax-act/art-21-9/par-5 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-5
Even in the case where a person who has submitted the written notification referred to in paragraph (2) (hereinafter referred to as a "person electing settlement taxation at inheritance") has ceased to be a presumptive heir of the person who made the gift referred to in paragraph (1) relating to that written notification (hereinafter referred to as a "specified donor"), the provisions of paragraph (3) are to apply to property acquired by gift from that specified donor.
machine translation, not official
**第六項** 相続時精算課税適用者は、第二項の届出書を撤回することができない。
art-21-9/par-6 · https://japanlaw.org/ja/inheritance-tax-act/art-21-9/par-6 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-6
A person electing settlement taxation at inheritance may not withdraw the written notification referred to in paragraph (2).
machine translation, not official
### 第二十一条の十（相続時精算課税に係る贈与税の課税価格） — Taxable Value for Gift Tax Relating to Settlement Taxation at Inheritance
caption: machine translation, not official
art-21-10 · https://japanlaw.org/ja/inheritance-tax-act/art-21-10 · https://japanlaw.org/l/325AC0000000073/art-21-10
**第一項** 相続時精算課税適用者が特定贈与者からの贈与により取得した財産については、特定贈与者ごとにその年中において贈与により取得した財産の価額を合計し、それぞれの合計額をもつて、贈与税の課税価格とする。
art-21-10/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-10/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-10/par-1
For property acquired by a person electing settlement taxation at inheritance by gift from a specified donor, the value of the property acquired by gift during that year is totaled for each specified donor, and each total amount is the taxable value for gift tax.
machine translation, not official
### 第二十一条の十一（適用除外） — Exclusion from Application
caption: machine translation, not official
art-21-11 · https://japanlaw.org/ja/inheritance-tax-act/art-21-11 · https://japanlaw.org/l/325AC0000000073/art-21-11
**第一項** 相続時精算課税適用者が特定贈与者からの贈与により取得した財産については、第二十一条の五から第二十一条の七までの規定は、適用しない。
art-21-11/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-11/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-11/par-1
The provisions of Article 21-5 through Article 21-7 do not apply to property acquired by a person electing settlement taxation at inheritance by gift from a specified donor.
machine translation, not official
### 第二十一条の十一の二（相続時精算課税に係る贈与税の基礎控除） — Basic Deduction for Gift Tax Relating to Settlement Taxation at Inheritance
caption: machine translation, not official
art-21-11-2 · https://japanlaw.org/ja/inheritance-tax-act/art-21-11-2 · https://japanlaw.org/l/325AC0000000073/art-21-11-2
**第一項** 相続時精算課税適用者がその年中において特定贈与者からの贈与により取得した財産に係るその年分の贈与税については、贈与税の課税価格から六十万円を控除する。
art-21-11-2/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-11-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-11-2/par-1
For gift tax for the year relating to property acquired by a person electing settlement taxation at inheritance during that year by gift from a specified donor, 600,000 yen is deducted from the taxable value for gift tax.
machine translation, not official
**第二項** 前項の相続時精算課税適用者に係る特定贈与者が二人以上ある場合における各特定贈与者から贈与により取得した財産に係る課税価格から控除する金額の計算については、政令で定める。
art-21-11-2/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-21-11-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-11-2/par-2
Where there are two or more specified donors for a person electing settlement taxation at inheritance referred to in the preceding paragraph, the calculation of the amount to be deducted from the taxable value relating to property acquired by gift from each specified donor is prescribed by Cabinet Order.
machine translation, not official
### 第二十一条の十二（相続時精算課税に係る贈与税の特別控除） — Special Deduction for Gift Tax Relating to Settlement Taxation at Inheritance
caption: machine translation, not official
art-21-12 · https://japanlaw.org/ja/inheritance-tax-act/art-21-12 · https://japanlaw.org/l/325AC0000000073/art-21-12
**第一項** 相続時精算課税適用者がその年中において特定贈与者からの贈与により取得した財産に係るその年分の贈与税については、特定贈与者ごとの前条第一項の規定による控除後の贈与税の課税価格からそれぞれ次に掲げる金額のうちいずれか低い金額を控除する。
art-21-12/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-12/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-12/par-1
For gift tax for the year relating to property acquired by a person electing settlement taxation at inheritance during that year by gift from a specified donor, the lower of the following amounts is deducted, for each specified donor, from the taxable value for gift tax after the deduction under the provisions of paragraph (1) of the preceding Article:
machine translation, not official
**一** 二千五百万円（既にこの条の規定の適用を受けて控除した金額がある場合には、その金額の合計額を控除した残額）
art-21-12/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-12/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-21-12/par-1/item-1
25,000,000 yen (if there is an amount already deducted by application of the provisions of this Article, the balance after deducting the total of that amount);
machine translation, not official
**二** 特定贈与者ごとの前条第一項の規定による控除後の贈与税の課税価格
art-21-12/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-21-12/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-21-12/par-1/item-2
the taxable value for gift tax, for each specified donor, after the deduction under the provisions of paragraph (1) of the preceding Article.
machine translation, not official
**第二項** 前項の規定は、期限内申告書に同項の規定により控除を受ける金額、既に同項の規定の適用を受けて控除した金額がある場合の控除した金額その他財務省令で定める事項の記載がある場合に限り、適用する。
art-21-12/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-21-12/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-12/par-2
The provisions of the preceding paragraph apply only where the return filed by the due date states the amount to be deducted under the provisions of that paragraph, the amount deducted if there is an amount already deducted by application of the provisions of that paragraph, and other matters specified by Ministry of Finance Order.
machine translation, not official
**第三項** 税務署長は、第一項の財産について前項の記載がない期限内申告書の提出があつた場合において、その記載がなかつたことについてやむを得ない事情があると認めるときは、その記載をした書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-21-12/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-21-12/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-12/par-3
If a return filed by the due date that lacks the statement referred to in the preceding paragraph for the property referred to in paragraph (1) has been submitted, and the district director finds that there are unavoidable circumstances for the absence of that statement, the district director may apply the provisions of paragraph (1) only where a document containing that statement has been submitted.
machine translation, not official
### 第二十一条の十三（相続時精算課税に係る贈与税の税率） — Tax Rate for Gift Tax Relating to Settlement Taxation at Inheritance
caption: machine translation, not official
art-21-13 · https://japanlaw.org/ja/inheritance-tax-act/art-21-13 · https://japanlaw.org/l/325AC0000000073/art-21-13
**第一項** 相続時精算課税適用者がその年中において特定贈与者からの贈与により取得した財産に係るその年分の贈与税の額は、特定贈与者ごとに、第二十一条の十一の二第一項の規定による控除後の贈与税の課税価格（前条第一項の規定の適用がある場合には、同項の規定による控除後の金額）にそれぞれ百分の二十の税率を乗じて計算した金額とする。
art-21-13/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-13/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-13/par-1
The amount of gift tax for the year relating to property acquired by a person electing settlement taxation at inheritance during that year by gift from a specified donor is, for each specified donor, the amount calculated by multiplying the taxable value for gift tax after the deduction under the provisions of Article 21-11-2, paragraph (1) (where the provisions of paragraph (1) of the preceding Article apply, the amount after the deduction under the provisions of that paragraph) by a tax rate of 20 percent.
machine translation, not official
### 第二十一条の十四（相続時精算課税に係る相続税額） — Amount of Inheritance Tax Relating to Settlement Taxation at Inheritance
caption: machine translation, not official
art-21-14 · https://japanlaw.org/ja/inheritance-tax-act/art-21-14 · https://japanlaw.org/l/325AC0000000073/art-21-14
**第一項** 特定贈与者から相続又は遺贈により財産を取得した者及び当該特定贈与者に係る相続時精算課税適用者の相続税の計算についての第十五条の規定の適用については、同条第一項中「（第十九条」とあるのは「（第十九条、第二十一条の十五又は第二十一条の十六」と、「同条」とあるのは「これら」とする。
art-21-14/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-14/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-14/par-1
With regard to the application of the provisions of Article 15 to the calculation of inheritance tax for a person who has acquired property by inheritance or bequest from a specified donor and for a person electing settlement taxation at inheritance relating to that specified donor, the phrase "(in the case where Article 19" in paragraph (1) of that Article is deemed to be replaced with "(in the case where Article 19, Article 21-15 or Article 21-16", and the phrase "that Article" with "those Articles".
machine translation, not official
### 第二十一条の十五
art-21-15 · https://japanlaw.org/ja/inheritance-tax-act/art-21-15 · https://japanlaw.org/l/325AC0000000073/art-21-15
**第一項** 特定贈与者から相続又は遺贈により財産を取得した相続時精算課税適用者については、当該特定贈与者からの贈与により取得した財産で第二十一条の九第三項の規定の適用を受けるもの（第二十一条の二第一項から第三項まで、第二十一条の三、第二十一条の四及び第二十一条の十の規定により当該取得の日の属する年分の贈与税の課税価格計算の基礎に算入されるものに限る。）の価額から第二十一条の十一の二第一項の規定による控除をした残額を相続税の課税価格に加算した価額をもつて、相続税の課税価格とする。
art-21-15/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-15/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-15/par-1
For a person electing settlement taxation at inheritance who has acquired property by inheritance or bequest from a specified donor, the taxable value for inheritance tax is the value obtained by adding, to the taxable value for inheritance tax, the balance remaining after making the deduction under the provisions of Article 21-11-2, paragraph (1) from the value of property acquired by gift from that specified donor that is subject to the application of the provisions of Article 21-9, paragraph (3) (limited to that which is included, pursuant to the provisions of Article 21-2, paragraphs (1) through (3), Article 21-3, Article 21-4 and Article 21-10, in the basis for calculating the taxable value for gift tax for the year in which the date of that acquisition falls).
machine translation, not official
**第二項** 特定贈与者から相続又は遺贈により財産を取得した相続時精算課税適用者及び他の者に係る相続税の計算についての第十三条、第十八条、第十九条、第十九条の三及び第二十条の規定の適用については、第十三条第一項中「取得した財産」とあるのは「取得した財産及び被相続人が第二十一条の九第五項に規定する特定贈与者である場合の当該被相続人からの贈与により取得した同条第三項の規定の適用を受ける財産」と、「当該財産」とあるのは「第二十一条の十一の二第一項の規定による控除後のこれらの財産」と、同条第二項中「あるもの」とあるのは「あるもの及び被相続人が第二十一条の九第五項に規定する特定贈与者である場合の当該被相続人からの贈与により取得した同条第三項の規定の適用を受ける財産」と、「当該財産」とあるのは「第二十一条の十一の二第一項の規定による控除後のこれらの財産」と、同条第四項中「取得した財産」とあるのは「取得した財産及び被相続人が第二十一条の九第五項に規定する特定贈与者である場合の当該被相続人からの贈与により取得した同条第三項の規定の適用を受ける財産」と、「当該財産」とあるのは「第二十一条の十一の二第一項の規定による控除後のこれらの財産」と、第十八条第一項中「とする」とあるのは「とする。ただし、贈与により財産を取得した時において当該被相続人の当該一親等の血族であつた場合には、当該被相続人から取得した当該財産に対応する相続税額として政令で定めるものについては、この限りでない」と、第十九条第一項中「特定贈与財産」とあるのは「特定贈与財産及び第二十一条の九第三項の規定の適用を受ける財産」と、第十九条の三第三項中「財産」とあるのは「財産（当該相続に係る被相続人からの贈与により取得した財産で第二十一条の九第三項の規定の適用を受けるものを含む。）」と、第二十条第一号中「事由により取得した財産」とあるのは「事由により取得した財産（当該被相続人からの贈与により取得した財産で第二十一条の九第三項の規定の適用を受けるものを含む。）」と、同条第二号中「財産の価額」とあるのは「財産（当該被相続人からの贈与により取得した財産で第二十一条の九第三項の規定の適用を受けるものを含む。）の価額」とする。
art-21-15/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-21-15/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-15/par-2
With regard to the application of the provisions of Articles 13, 18, 19, 19-3 and 20 to the calculation of inheritance tax for a person electing settlement taxation at inheritance who has acquired property by inheritance or bequest from a specified donor and for other persons, the phrase "property acquired by that inheritance or bequest" in Article 13, paragraph (1) is deemed to be replaced with "property acquired by that inheritance or bequest and property subject to the application of the provisions of Article 21-9, paragraph (3) that is acquired by gift from the decedent in the case where the decedent is a specified donor prescribed in paragraph (5) of that Article", the phrase "that property" with "those items of property after the deduction under the provisions of Article 21-11-2, paragraph (1)", the phrase "that is located in the area where this Act is enforced" in paragraph (2) of that Article with "that is located in the area where this Act is enforced and property subject to the application of the provisions of Article 21-9, paragraph (3) that is acquired by gift from the decedent in the case where the decedent is a specified donor prescribed in paragraph (5) of that Article", the phrase "that property" with "those items of property after the deduction under the provisions of Article 21-11-2, paragraph (1)", the phrase "property acquired by inheritance or bequest" in paragraph (4) of that Article with "property acquired by inheritance or bequest and property subject to the application of the provisions of Article 21-9, paragraph (3) that is acquired by gift from the decedent in the case where the decedent is a specified donor prescribed in paragraph (5) of that Article", the phrase "that property" with "those items of property after the deduction under the provisions of Article 21-11-2, paragraph (1)", the phrase "plus an amount equivalent to 20 percent thereof" in Article 18, paragraph (1) with "plus an amount equivalent to 20 percent thereof; provided, however, that this does not apply, where the person was such a blood relative in the first degree of the decedent at the time of acquiring the property by gift, to the amount of inheritance tax specified by Cabinet Order as corresponding to the property acquired from that decedent", the phrase "specified gifted property" in Article 19, paragraph (1) with "specified gifted property and property subject to the application of the provisions of Article 21-9, paragraph (3)", the phrase "property by inheritance or bequest" in Article 19-3, paragraph (3) with "property (including property acquired by gift from the decedent relating to that inheritance that is subject to the application of the provisions of Article 21-9, paragraph (3)) by inheritance or bequest", the phrase "property acquired for those reasons" in Article 20, item (i) with "property acquired for those reasons (including property acquired by gift from that decedent that is subject to the application of the provisions of Article 21-9, paragraph (3))", and the phrase "the value of property" in item (ii) of that Article with "the value of property (including property acquired by gift from that decedent that is subject to the application of the provisions of Article 21-9, paragraph (3))".
machine translation, not official
**第三項** 第一項の場合において、第二十一条の九第三項の規定の適用を受ける財産につき課せられた贈与税があるときは、相続税額から当該贈与税の税額（第二十一条の八の規定による控除前の税額とし、延滞税、利子税、過少申告加算税、無申告加算税及び重加算税に相当する税額を除く。）に相当する金額を控除した金額をもつて、その納付すべき相続税額とする。
art-21-15/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-21-15/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-15/par-3
In the case referred to in paragraph (1), if there is gift tax imposed on property subject to the application of the provisions of Article 21-9, paragraph (3), the amount of inheritance tax to be paid is the amount obtained by deducting from the amount of inheritance tax an amount equivalent to that amount of gift tax (being the amount before the deduction under the provisions of Article 21-8, and excluding the amounts of tax equivalent to delinquent tax, interest tax, penalty tax for understatement, penalty tax for failure to file and heavy penalty tax).
machine translation, not official
### 第二十一条の十六
art-21-16 · https://japanlaw.org/ja/inheritance-tax-act/art-21-16 · https://japanlaw.org/l/325AC0000000073/art-21-16
**第一項** 特定贈与者から相続又は遺贈により財産を取得しなかつた相続時精算課税適用者については、当該特定贈与者からの贈与により取得した財産で第二十一条の九第三項の規定の適用を受けるものを当該特定贈与者から相続（当該相続時精算課税適用者が当該特定贈与者の相続人以外の者である場合には、遺贈）により取得したものとみなして第一節の規定を適用する。
art-21-16/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-16/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-16/par-1
For a person electing settlement taxation at inheritance who has not acquired property by inheritance or bequest from a specified donor, the provisions of Section 1 apply by deeming property acquired by gift from that specified donor that is subject to the application of the provisions of Article 21-9, paragraph (3) to have been acquired from that specified donor by inheritance (by bequest if that person electing settlement taxation at inheritance is a person other than an heir of that specified donor).
machine translation, not official
**第二項** 前項の場合において、特定贈与者から相続又は遺贈により財産を取得しなかつた相続時精算課税適用者及び当該特定贈与者から相続又は遺贈により財産を取得した者に係る相続税の計算についての第十三条、第十八条、第十九条、第十九条の三及び第十九条の四の規定の適用については、第十三条第一項中「取得した財産」とあるのは「取得した財産（当該相続に係る被相続人からの贈与により取得した財産で第二十一条の九第三項の規定の適用を受けるものを含む。第四項において同じ。）」と、「当該財産」とあるのは「第二十一条の十一の二第一項の規定による控除後の当該財産」と、同条第二項中「あるもの」とあるのは「あるもの及び被相続人が第二十一条の九第五項に規定する特定贈与者である場合の当該被相続人からの贈与により取得した同条第三項の規定の適用を受ける財産」と、「当該財産」とあるのは「第二十一条の十一の二第一項の規定による控除後のこれらの財産」と、同条第四項中「当該財産」とあるのは「第二十一条の十一の二第一項の規定による控除後の当該財産」と、第十八条第一項中「とする」とあるのは「とする。ただし、贈与により財産を取得した時において当該被相続人の当該一親等の血族であつた場合には、当該被相続人から取得した当該財産に対応する相続税額として政令で定めるものについては、この限りでない」と、第十九条第一項中「特定贈与財産」とあるのは「特定贈与財産及び第二十一条の九第三項の規定の適用を受ける財産」と、第十九条の三第三項中「財産」とあるのは「財産（当該相続に係る被相続人からの贈与により取得した財産で第二十一条の九第三項の規定の適用を受けるものを含む。）」と、第十九条の四第一項中「該当する者」とあるのは「該当する者及び同項第五号の規定に該当する者（当該相続に係る被相続人の相続開始の時においてこの法律の施行地に住所を有しない者に限る。）」とする。
art-21-16/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-21-16/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-16/par-2
In the case referred to in the preceding paragraph, with regard to the application of the provisions of Articles 13, 18, 19, 19-3 and 19-4 to the calculation of inheritance tax for a person electing settlement taxation at inheritance who has not acquired property by inheritance or bequest from the specified donor and for a person who has acquired property by inheritance or bequest from that specified donor, the phrase "property acquired by that inheritance or bequest" in Article 13, paragraph (1) is deemed to be replaced with "property acquired by that inheritance or bequest (including property acquired by gift from the decedent relating to that inheritance that is subject to the application of the provisions of Article 21-9, paragraph (3); the same applies in paragraph (4))", the phrase "that property" with "that property after the deduction under the provisions of Article 21-11-2, paragraph (1)", the phrase "that is located in the area where this Act is enforced" in paragraph (2) of that Article with "that is located in the area where this Act is enforced and property subject to the application of the provisions of Article 21-9, paragraph (3) that is acquired by gift from the decedent in the case where the decedent is a specified donor prescribed in paragraph (5) of that Article", the phrase "that property" with "those items of property after the deduction under the provisions of Article 21-11-2, paragraph (1)", the phrase "that property" in paragraph (4) of that Article with "that property after the deduction under the provisions of Article 21-11-2, paragraph (1)", the phrase "plus an amount equivalent to 20 percent thereof" in Article 18, paragraph (1) with "plus an amount equivalent to 20 percent thereof; provided, however, that this does not apply, where the person was such a blood relative in the first degree of the decedent at the time of acquiring the property by gift, to the amount of inheritance tax specified by Cabinet Order as corresponding to the property acquired from that decedent", the phrase "specified gifted property" in Article 19, paragraph (1) with "specified gifted property and property subject to the application of the provisions of Article 21-9, paragraph (3)", the phrase "property by inheritance or bequest" in Article 19-3, paragraph (3) with "property (including property acquired by gift from the decedent relating to that inheritance that is subject to the application of the provisions of Article 21-9, paragraph (3)) by inheritance or bequest", and the phrase "persons who fall under the provisions of Article 1-3, paragraph (1), items (ii) through (iv)" in Article 19-4, paragraph (1) with "persons who fall under the provisions of Article 1-3, paragraph (1), items (ii) through (iv) and persons who fall under the provisions of item (v) of that paragraph (limited to persons who did not have a domicile in the area where this Act is enforced at the time of the commencement of the succession of the decedent relating to that inheritance)".
machine translation, not official
**第三項** 第一項の規定により特定贈与者から相続又は遺贈により取得したものとみなされた財産に係る第一節の規定の適用については、次に定めるところによる。
art-21-16/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-21-16/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-16/par-3
With regard to the application of the provisions of Section 1 to property deemed, pursuant to the provisions of paragraph (1), to have been acquired from the specified donor by inheritance or bequest, the following apply:
machine translation, not official
**一** 当該財産の価額は、第一項の贈与の時における価額とする。
art-21-16/par-3/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-16/par-3/item-1 · https://japanlaw.org/l/325AC0000000073/art-21-16/par-3/item-1
the value of that property is the value at the time of the gift referred to in paragraph (1);
machine translation, not official
**二** 当該財産の価額から第二十一条の十一の二第一項の規定による控除をした残額を第十一条の二の相続税の課税価格に算入する。
art-21-16/par-3/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-21-16/par-3/item-2 · https://japanlaw.org/l/325AC0000000073/art-21-16/par-3/item-2
the remainder obtained by deducting from the value of that property the amount deducted pursuant to the provisions of Article 21-11-2, paragraph (1) is included in the taxable value for inheritance tax referred to in Article 11-2.
machine translation, not official
**第四項** 第一項の場合において、第二十一条の九第三項の規定の適用を受ける財産につき課せられた贈与税があるときは、相続税額から当該贈与税の税額（第二十一条の八の規定による控除前の税額とし、延滞税、利子税、過少申告加算税、無申告加算税及び重加算税に相当する税額を除く。）に相当する金額を控除した金額をもつて、その納付すべき相続税額とする。
art-21-16/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-21-16/par-4 · https://japanlaw.org/l/325AC0000000073/art-21-16/par-4
In the case referred to in paragraph (1), if there is gift tax imposed on property subject to the application of the provisions of Article 21-9, paragraph (3), the amount of inheritance tax to be paid is the amount obtained by deducting from the amount of inheritance tax an amount equivalent to that amount of gift tax (being the amount before the deduction under the provisions of Article 21-8, and excluding the amounts of tax equivalent to delinquent tax, interest tax, penalty tax for understatement, penalty tax for failure to file and heavy penalty tax).
machine translation, not official
### 第二十一条の十七（相続時精算課税に係る相続税の納付義務の承継等） — Succession to the Obligation to Pay Inheritance Tax Relating to Settlement Taxation at Inheritance, etc.
caption: machine translation, not official
art-21-17 · https://japanlaw.org/ja/inheritance-tax-act/art-21-17 · https://japanlaw.org/l/325AC0000000073/art-21-17
**第一項** 特定贈与者の死亡以前に当該特定贈与者に係る相続時精算課税適用者が死亡した場合には、当該相続時精算課税適用者の相続人（包括受遺者を含む。以下この条及び次条において同じ。）は、当該相続時精算課税適用者が有していたこの節の規定の適用を受けていたことに伴う納税に係る権利又は義務を承継する。ただし、当該相続人のうちに当該特定贈与者がある場合には、当該特定贈与者は、当該納税に係る権利又は義務については、これを承継しない。
art-21-17/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-17/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-17/par-1
If a person electing settlement taxation at inheritance for a specified donor dies on or before the death of that specified donor, the heirs of that person electing settlement taxation at inheritance (including universal legatees; the same applies hereinafter in this Article and the following Article) succeed to the rights or obligations relating to tax payment accompanying the application of the provisions of this Section that that person electing settlement taxation at inheritance had. However, if that specified donor is among those heirs, that specified donor does not succeed to those rights or obligations relating to tax payment.
machine translation, not official
**第二項** 前項本文の場合において、相続時精算課税適用者の相続人が限定承認をしたときは、当該相続人は、相続により取得した財産（当該相続時精算課税適用者からの遺贈又は贈与により取得した財産を含む。）の限度においてのみ同項の納税に係る権利又は義務を承継する。
art-21-17/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-21-17/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-17/par-2
In the case referred to in the main clause of the preceding paragraph, if an heir of a person electing settlement taxation at inheritance has made a qualified acceptance, that heir succeeds to the rights or obligations relating to tax payment referred to in that paragraph only to the extent of the property acquired by inheritance (including property acquired by bequest or gift from that person electing settlement taxation at inheritance).
machine translation, not official
**第三項** 国税通則法第五条第二項及び第三項（相続による国税の納付義務の承継）の規定は、この条の規定により相続時精算課税適用者の相続人が有することとなる第一項の納税に係る権利又は義務について、準用する。
art-21-17/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-21-17/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-17/par-3
The provisions of Article 5, paragraphs (2) and (3) (Succession to the Obligation to Pay National Tax through Inheritance) of the Act on General Rules for National Taxes apply mutatis mutandis to the rights or obligations relating to tax payment referred to in paragraph (1) that the heirs of a person electing settlement taxation at inheritance come to have pursuant to the provisions of this Article.
machine translation, not official
**第四項** 前三項の規定は、第一項の権利又は義務を承継した者が死亡した場合について、準用する。
art-21-17/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-21-17/par-4 · https://japanlaw.org/l/325AC0000000073/art-21-17/par-4
The provisions of the preceding three paragraphs apply mutatis mutandis where a person who has succeeded to the rights or obligations referred to in paragraph (1) dies.
machine translation, not official
### 第二十一条の十八
art-21-18 · https://japanlaw.org/ja/inheritance-tax-act/art-21-18 · https://japanlaw.org/l/325AC0000000073/art-21-18
**第一項** 贈与により財産を取得した者（以下この条において「被相続人」という。）が第二十一条の九第一項の規定の適用を受けることができる場合に、当該被相続人が同条第二項の規定による同項の届出書の提出期限前に当該届出書を提出しないで死亡したときは、当該被相続人の相続人（当該贈与をした者を除く。以下この条において同じ。）は、その相続の開始があつたことを知つた日の翌日から十月以内（相続人が国税通則法第百十七条第二項（納税管理人）の規定による納税管理人の届出をしないで当該期間内にこの法律の施行地に住所及び居所を有しないこととなるときは、当該住所及び居所を有しないこととなる日まで）に、政令で定めるところにより、当該届出書を当該被相続人の納税地の所轄税務署長に共同して提出することができる。
art-21-18/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-18/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-18/par-1
In the case where a person who has acquired property by gift (hereinafter in this Article referred to as the "decedent") is able to receive the application of Article 21-9, paragraph (1), if that decedent dies without filing the written notification referred to in paragraph (2) of that Article before the deadline for filing it under that paragraph, the heirs of that decedent (excluding the person who made that gift; the same applies hereinafter in this Article) may, within 10 months from the day following the day on which they learned of the commencement of the succession (or, if an heir comes to have neither domicile nor residence in the area where this Act is enforced within that period without having filed a notification of a tax agent under Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes, until the day on which the heir comes to have neither domicile nor residence), jointly file that written notification with the competent district director with jurisdiction over the place for tax payment of that decedent, as specified by Cabinet Order.
machine translation, not official
**第二項** 前項の規定により第二十一条の九第二項の届出書を提出した相続人は、被相続人が有することとなる同条第一項の規定の適用を受けることに伴う納税に係る権利又は義務を承継する。この場合において、前条第二項及び第三項の規定を準用する。
art-21-18/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-21-18/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-18/par-2
An heir who has filed the written notification referred to in Article 21-9, paragraph (2) pursuant to the provisions of the preceding paragraph succeeds to the rights or obligations relating to tax payment accompanying the application of paragraph (1) of that Article that the decedent would have had. In this case, the provisions of paragraphs (2) and (3) of the preceding Article apply mutatis mutandis.
machine translation, not official
**第三項** 第一項の規定により第二十一条の九第二項の届出書を提出することができる被相続人の相続人が当該届出書を提出しないで死亡した場合には、前二項の規定を準用する。
art-21-18/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-21-18/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-18/par-3
If an heir of a decedent who is able to file the written notification referred to in Article 21-9, paragraph (2) pursuant to the provisions of paragraph (1) dies without filing that written notification, the provisions of the preceding two paragraphs apply mutatis mutandis.
machine translation, not official
---
## Cites
- art-11-2/par-1: 第一条の三第一項第一号 → 相続税法 第一条の三第一項第一号 (Article 1-3, paragraph (1), item (i)), art-1-3/par-1/item-1 — https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-1
- art-11-2/par-1: 第二号 → 相続税法 第一条の三第一項第二号 (Article 1-3, paragraph (1), item (ii)), art-1-3/par-1/item-2 — https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-2
- art-11-2/par-2: 第一条の三第一項第三号 → 相続税法 第一条の三第一項第三号 (Article 1-3, paragraph (1), item (iii)), art-1-3/par-1/item-3 — https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-3
- art-11-2/par-2: 第四号 → 相続税法 第一条の三第一項第四号 (Article 1-3, paragraph (1), item (iv)), art-1-3/par-1/item-4 — https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-4
- art-12/par-1/item-1: 皇室経済法（昭和二十二年法律第四号）第七条 → e-Gov law 322AC0000000004, 第七条 (Article 7), art-7 — not held in this collection
- art-12/par-1/item-3: 次号 → 相続税法 第十二条第一項第四号 (Article 12, paragraph (1), item (iv)), art-12/par-1/item-4 — https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-4
- art-12/par-1/item-4: 公益信託に関する法律（令和六年法律第三十号）第二条第一項第一号 → e-Gov law 506AC0000000030, 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — not held in this collection
- art-12/par-1/item-4: 第二十一条の三第一項第一号 → 相続税法 第二十一条の三第一項第一号 (Article 21-3, paragraph (1), item (i)), art-21-3/par-1/item-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-1/item-1
- art-12/par-1/item-4: 第四号 → 相続税法 第二十一条の三第一項第四号 (Article 21-3, paragraph (1), item (iv)), art-21-3/par-1/item-4 — https://japanlaw.org/ja/inheritance-tax-act/art-21-3/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-1/item-4
- art-12/par-1/item-6: 第三条第一項第一号 → 相続税法 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-1
- art-12/par-1/item-6: 前号 → 相続税法 第十二条第一項第五号 (Article 12, paragraph (1), item (v)), art-12/par-1/item-5 — https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-5
- art-12/par-1/item-6: この号 → 相続税法 第十二条第一項第六号 (Article 12, paragraph (1), item (vi)), art-12/par-1/item-6 — https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-6 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-6
- art-12/par-1/item-6/sub-1: 第三条第一項第一号 → 相続税法 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-1
- art-12/par-1/item-6/sub-1: 第十五条第二項 → 相続税法 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-15/par-2 · https://japanlaw.org/l/325AC0000000073/art-15/par-2
- art-12/par-1/item-7: 第三条第一項第二号 → 相続税法 第三条第一項第二号 (Article 3, paragraph (1), item (ii)), art-3/par-1/item-2 — https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-2
- art-12/par-1/item-7: この号 → 相続税法 第十二条第一項第七号 (Article 12, paragraph (1), item (vii)), art-12/par-1/item-7 — https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-7 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-7
- art-12/par-1/item-7/sub-1: 第三条第一項第二号 → 相続税法 第三条第一項第二号 (Article 3, paragraph (1), item (ii)), art-3/par-1/item-2 — https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-2
- art-12/par-1/item-7/sub-1: 第十五条第二項 → 相続税法 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-15/par-2 · https://japanlaw.org/l/325AC0000000073/art-15/par-2
- art-12/par-2: 前項第三号 → 相続税法 第十二条第一項第三号 (Article 12, paragraph (1), item (iii)), art-12/par-1/item-3 — https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-3
- art-12/par-2: 同項 → 相続税法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1 · https://japanlaw.org/l/325AC0000000073/art-12/par-1
- art-13/par-1: この条 → 相続税法 第十三条 (Article 13), art-13 — https://japanlaw.org/ja/inheritance-tax-act/art-13 · https://japanlaw.org/l/325AC0000000073/art-13
- art-13/par-1: 第一条の三第一項第一号 → 相続税法 第一条の三第一項第一号 (Article 1-3, paragraph (1), item (i)), art-1-3/par-1/item-1 — https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-1
- art-13/par-1: 第二号 → 相続税法 第一条の三第一項第二号 (Article 1-3, paragraph (1), item (ii)), art-1-3/par-1/item-2 — https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-2
- art-13/par-2: 第一条の三第一項第三号 → 相続税法 第一条の三第一項第三号 (Article 1-3, paragraph (1), item (iii)), art-1-3/par-1/item-3 — https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-3
- art-13/par-2: 第四号 → 相続税法 第一条の三第一項第四号 (Article 1-3, paragraph (1), item (iv)), art-1-3/par-1/item-4 — https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-4
- art-13/par-2/item-3: 前二号 → 相続税法 第十三条第二項第一号 (Article 13, paragraph (2), item (i)), art-13/par-2/item-1 — https://japanlaw.org/ja/inheritance-tax-act/art-13/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-13/par-2/item-1
- art-13/par-2/item-3: 前二号 → 相続税法 第十三条第二項第二号 (Article 13, paragraph (2), item (ii)), art-13/par-2/item-2 — https://japanlaw.org/ja/inheritance-tax-act/art-13/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-13/par-2/item-2
- art-13/par-2/item-5: 前各号 → 相続税法 第十三条第二項第一号 (Article 13, paragraph (2), item (i)), art-13/par-2/item-1 — https://japanlaw.org/ja/inheritance-tax-act/art-13/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-13/par-2/item-1
- art-13/par-2/item-5: 前各号 → 相続税法 第十三条第二項第二号 (Article 13, paragraph (2), item (ii)), art-13/par-2/item-2 — https://japanlaw.org/ja/inheritance-tax-act/art-13/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-13/par-2/item-2
- art-13/par-2/item-5: 前各号 → 相続税法 第十三条第二項第三号 (Article 13, paragraph (2), item (iii)), art-13/par-2/item-3 — https://japanlaw.org/ja/inheritance-tax-act/art-13/par-2/item-3 · https://japanlaw.org/l/325AC0000000073/art-13/par-2/item-3
- art-13/par-2/item-5: 前各号 → 相続税法 第十三条第二項第四号 (Article 13, paragraph (2), item (iv)), art-13/par-2/item-4 — https://japanlaw.org/ja/inheritance-tax-act/art-13/par-2/item-4 · https://japanlaw.org/l/325AC0000000073/art-13/par-2/item-4
- art-13/par-3: 前条第一項第二号 → 相続税法 第十二条第一項第二号 (Article 12, paragraph (1), item (ii)), art-12/par-1/item-2 — https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-2
- art-13/par-3: 第三号 → 相続税法 第十二条第一項第三号 (Article 12, paragraph (1), item (iii)), art-12/par-1/item-3 — https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-3
- art-13/par-3: 前二項 → 相続税法 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-13/par-1 · https://japanlaw.org/l/325AC0000000073/art-13/par-1
- art-13/par-3: 前二項 → 相続税法 第十三条第二項 (Article 13, paragraph (2)), art-13/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-13/par-2 · https://japanlaw.org/l/325AC0000000073/art-13/par-2
- art-13/par-3: 同条第二項 → 相続税法 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-12/par-2 · https://japanlaw.org/l/325AC0000000073/art-12/par-2
- art-14/par-1: 前条 → 相続税法 第十三条 (Article 13), art-13 — https://japanlaw.org/ja/inheritance-tax-act/art-13 · https://japanlaw.org/l/325AC0000000073/art-13
- art-14/par-2: 前条 → 相続税法 第十三条 (Article 13), art-13 — https://japanlaw.org/ja/inheritance-tax-act/art-13 · https://japanlaw.org/l/325AC0000000073/art-13
- art-14/par-3: 前項 → 相続税法 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-14/par-2 · https://japanlaw.org/l/325AC0000000073/art-14/par-2
- art-14/par-3: 所得税法第百三十七条の二第一項 → 所得税法 第百三十七条の二第一項 (Article 137-2, paragraph (1)), art-137-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-1
- art-14/par-3: 同条第二項 → 所得税法 第百三十七条の二第二項 (Article 137-2, paragraph (2)), art-137-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-2
- art-14/par-3: 第三十二条第一項第九号 → 相続税法 第三十二条第一項第九号 (Article 32, paragraph (1), item (ix)), art-32/par-1/item-9 — https://japanlaw.org/ja/inheritance-tax-act/art-32/par-1/item-9 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-9
- art-14/par-3: 同法第百三十七条の三第一項 → 所得税法 第百三十七条の三第一項 (Article 137-3, paragraph (1)), art-137-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-1
- art-14/par-3: 第二項 → 所得税法 第百三十七条の三第二項 (Article 137-3, paragraph (2)), art-137-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-2
- art-14/par-3: 同条第三項 → 所得税法 第百三十七条の三第三項 (Article 137-3, paragraph (3)), art-137-3/par-3 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-3 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-3
- art-14/par-3: 同条第四項 → 所得税法 第百三十七条の三第四項 (Article 137-3, paragraph (4)), art-137-3/par-4 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-4 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-4
- art-14/par-3: 同法第百三十七条の二第十三項 → 所得税法 第百三十七条の二第十三項 (Article 137-2, paragraph (13)), art-137-2/par-13 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-13 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-13
- art-14/par-3: この項 → 相続税法 第十四条第三項 (Article 14, paragraph (3)), art-14/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-14/par-3 · https://japanlaw.org/l/325AC0000000073/art-14/par-3
- art-14/par-3: 同法第百二十八条 → 所得税法 第百二十八条 (Article 128), art-128 — https://japanlaw.org/ja/income-tax-act/art-128 · https://japanlaw.org/l/340AC0000000033/art-128
- art-14/par-3: 第百二十九条 → 所得税法 第百二十九条 (Article 129), art-129 — https://japanlaw.org/ja/income-tax-act/art-129 · https://japanlaw.org/l/340AC0000000033/art-129
- art-14/par-3: 同法第百三十七条の三第十五項 → 所得税法 第百三十七条の三第十五項 (Article 137-3, paragraph (15)), art-137-3/par-15 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-15 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-15
- art-15/par-1: 第十九条 → 相続税法 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/inheritance-tax-act/art-19 · https://japanlaw.org/l/325AC0000000073/art-19
- art-15/par-1: 次条から第十八条まで → 相続税法 第十六条 (Article 16), art-16 — https://japanlaw.org/ja/inheritance-tax-act/art-16 · https://japanlaw.org/l/325AC0000000073/art-16
- art-15/par-1: 次条から第十八条まで → 相続税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/inheritance-tax-act/art-17 · https://japanlaw.org/l/325AC0000000073/art-17
- art-15/par-1: 次条から第十八条まで → 相続税法 第十八条 (Article 18), art-18 — https://japanlaw.org/ja/inheritance-tax-act/art-18 · https://japanlaw.org/l/325AC0000000073/art-18
- art-15/par-1: 第十九条の二 → 相続税法 第十九条の二 (Article 19-2), art-19-2 — https://japanlaw.org/ja/inheritance-tax-act/art-19-2 · https://japanlaw.org/l/325AC0000000073/art-19-2
- art-15/par-2: 前項 → 相続税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-15/par-1 · https://japanlaw.org/l/325AC0000000073/art-15/par-1
- art-15/par-3: 前項 → 相続税法 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-15/par-2 · https://japanlaw.org/l/325AC0000000073/art-15/par-2
- art-15/par-3/item-1: 民法第八百十七条の二第一項 → 民法 第八百十七条の二第一項 (Article 817-2, paragraph (1)), art-817-2/par-1 — https://japanlaw.org/ja/civil-code/art-817-2/par-1 · https://japanlaw.org/l/129AC0000000089/art-817-2/par-1
- art-16/par-1: 前条第二項 → 相続税法 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-15/par-2 · https://japanlaw.org/l/325AC0000000073/art-15/par-2
- art-16/par-1: 民法第九百条 → 民法 第九百条 (Article 900), art-900 — https://japanlaw.org/ja/civil-code/art-900 · https://japanlaw.org/l/129AC0000000089/art-900
- art-16/par-1: 第九百一条 → 民法 第九百一条 (Article 901), art-901 — https://japanlaw.org/ja/civil-code/art-901 · https://japanlaw.org/l/129AC0000000089/art-901
- art-18/par-1: 前条 → 相続税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/inheritance-tax-act/art-17 · https://japanlaw.org/l/325AC0000000073/art-17
- art-18/par-2: 前項 → 相続税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-18/par-1 · https://japanlaw.org/l/325AC0000000073/art-18/par-1
- art-19/par-1: 第二十一条の二第一項から第三項まで → 相続税法 第二十一条の二第一項 (Article 21-2, paragraph (1)), art-21-2/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-2/par-1
- art-19/par-1: 第二十一条の二第一項から第三項まで → 相続税法 第二十一条の二第二項 (Article 21-2, paragraph (2)), art-21-2/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-21-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-2/par-2
- art-19/par-1: 第二十一条の二第一項から第三項まで → 相続税法 第二十一条の二第三項 (Article 21-2, paragraph (3)), art-21-2/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-21-2/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-2/par-3
- art-19/par-1: 第二十一条の三 → 相続税法 第二十一条の三 (Article 21-3), art-21-3 — https://japanlaw.org/ja/inheritance-tax-act/art-21-3 · https://japanlaw.org/l/325AC0000000073/art-21-3
- art-19/par-1: 第二十一条の四 → 相続税法 第二十一条の四 (Article 21-4), art-21-4 — https://japanlaw.org/ja/inheritance-tax-act/art-21-4 · https://japanlaw.org/l/325AC0000000073/art-21-4
- art-19/par-1: この条 → 相続税法 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/inheritance-tax-act/art-19 · https://japanlaw.org/l/325AC0000000073/art-19
- art-19/par-1: 第五十一条第二項 → 相続税法 第五十一条第二項 (Article 51, paragraph (2)), art-51/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-51/par-2 · https://japanlaw.org/l/325AC0000000073/art-51/par-2
- art-19/par-1: この項 → 相続税法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-19/par-1 · https://japanlaw.org/l/325AC0000000073/art-19/par-1
- art-19/par-1: 第十五条から前条まで → 相続税法 第十五条 (Article 15), art-15 — https://japanlaw.org/ja/inheritance-tax-act/art-15 · https://japanlaw.org/l/325AC0000000073/art-15
- art-19/par-1: 第十五条から前条まで → 相続税法 第十六条 (Article 16), art-16 — https://japanlaw.org/ja/inheritance-tax-act/art-16 · https://japanlaw.org/l/325AC0000000073/art-16
- art-19/par-1: 第十五条から前条まで → 相続税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/inheritance-tax-act/art-17 · https://japanlaw.org/l/325AC0000000073/art-17
- art-19/par-1: 第十五条から前条まで → 相続税法 第十八条 (Article 18), art-18 — https://japanlaw.org/ja/inheritance-tax-act/art-18 · https://japanlaw.org/l/325AC0000000073/art-18
- art-19/par-1: 第二十一条の八 → 相続税法 第二十一条の八 (Article 21-8), art-21-8 — https://japanlaw.org/ja/inheritance-tax-act/art-21-8 · https://japanlaw.org/l/325AC0000000073/art-21-8
- art-19/par-2: 前項 → 相続税法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-19/par-1 · https://japanlaw.org/l/325AC0000000073/art-19/par-1
- art-19/par-2: 第二十一条の六第一項 → 相続税法 第二十一条の六第一項 (Article 21-6, paragraph (1)), art-21-6/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-6/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-6/par-1
- art-19/par-2/item-1: 第二十一条の六第一項 → 相続税法 第二十一条の六第一項 (Article 21-6, paragraph (1)), art-21-6/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-6/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-6/par-1
- art-19/par-2/item-2: 第二十一条の六第一項 → 相続税法 第二十一条の六第一項 (Article 21-6, paragraph (1)), art-21-6/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-6/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-6/par-1
- art-19-2/par-1: 第一号 → 相続税法 第十九条の二第一項第一号 (Article 19-2, paragraph (1), item (i)), art-19-2/par-1/item-1 — https://japanlaw.org/ja/inheritance-tax-act/art-19-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-19-2/par-1/item-1
- art-19-2/par-1: 第二号 → 相続税法 第十九条の二第一項第二号 (Article 19-2, paragraph (1), item (ii)), art-19-2/par-1/item-2 — https://japanlaw.org/ja/inheritance-tax-act/art-19-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-19-2/par-1/item-2
- art-19-2/par-1/item-1: 第十五条から第十七条まで → 相続税法 第十五条 (Article 15), art-15 — https://japanlaw.org/ja/inheritance-tax-act/art-15 · https://japanlaw.org/l/325AC0000000073/art-15
- art-19-2/par-1/item-1: 第十五条から第十七条まで → 相続税法 第十六条 (Article 16), art-16 — https://japanlaw.org/ja/inheritance-tax-act/art-16 · https://japanlaw.org/l/325AC0000000073/art-16
- art-19-2/par-1/item-1: 第十五条から第十七条まで → 相続税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/inheritance-tax-act/art-17 · https://japanlaw.org/l/325AC0000000073/art-17
- art-19-2/par-1/item-1: 前条 → 相続税法 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/inheritance-tax-act/art-19 · https://japanlaw.org/l/325AC0000000073/art-19
- art-19-2/par-1/item-2/sub-1: 民法第九百条 → 民法 第九百条 (Article 900), art-900 — https://japanlaw.org/ja/civil-code/art-900 · https://japanlaw.org/l/129AC0000000089/art-900
- art-19-2/par-2: 前項 → 相続税法 第十九条の二第一項 (Article 19-2, paragraph (1)), art-19-2/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-19-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-19-2/par-1
- art-19-2/par-2: 第二十七条 → 相続税法 第二十七条 (Article 27), art-27 — https://japanlaw.org/ja/inheritance-tax-act/art-27 · https://japanlaw.org/l/325AC0000000073/art-27
- art-19-2/par-2: この項 → 相続税法 第十九条の二第二項 (Article 19-2, paragraph (2)), art-19-2/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-19-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-19-2/par-2
- art-19-2/par-2: 同項第二号 → 相続税法 第十九条の二第一項第二号 (Article 19-2, paragraph (1), item (ii)), art-19-2/par-1/item-2 — https://japanlaw.org/ja/inheritance-tax-act/art-19-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-19-2/par-1/item-2
- art-19-2/par-3: 第一項 → 相続税法 第十九条の二第一項 (Article 19-2, paragraph (1)), art-19-2/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-19-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-19-2/par-1
- art-19-2/par-3: 第二十七条 → 相続税法 第二十七条 (Article 27), art-27 — https://japanlaw.org/ja/inheritance-tax-act/art-27 · https://japanlaw.org/l/325AC0000000073/art-27
- art-19-2/par-3: 第五項 → 相続税法 第十九条の二第五項 (Article 19-2, paragraph (5)), art-19-2/par-5 — https://japanlaw.org/ja/inheritance-tax-act/art-19-2/par-5 · https://japanlaw.org/l/325AC0000000073/art-19-2/par-5
- art-19-2/par-3: 国税通則法第二十三条第三項 → 国税通則法 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-3 · https://japanlaw.org/l/337AC0000000066/art-23/par-3
- art-19-2/par-4: 前項 → 相続税法 第十九条の二第三項 (Article 19-2, paragraph (3)), art-19-2/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-19-2/par-3 · https://japanlaw.org/l/325AC0000000073/art-19-2/par-3
- art-19-2/par-4: 第一項 → 相続税法 第十九条の二第一項 (Article 19-2, paragraph (1)), art-19-2/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-19-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-19-2/par-1
- art-19-2/par-5: 第一項 → 相続税法 第十九条の二第一項 (Article 19-2, paragraph (1)), art-19-2/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-19-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-19-2/par-1
- art-19-2/par-5: 第二十七条 → 相続税法 第二十七条 (Article 27), art-27 — https://japanlaw.org/ja/inheritance-tax-act/art-27 · https://japanlaw.org/l/325AC0000000073/art-27
- art-19-2/par-5: 同項第二号 → 相続税法 第十九条の二第一項第二号 (Article 19-2, paragraph (1), item (ii)), art-19-2/par-1/item-2 — https://japanlaw.org/ja/inheritance-tax-act/art-19-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-19-2/par-1/item-2
- art-19-2/par-5: 第六項 → 相続税法 第十九条の二第六項 (Article 19-2, paragraph (6)), art-19-2/par-6 — https://japanlaw.org/ja/inheritance-tax-act/art-19-2/par-6 · https://japanlaw.org/l/325AC0000000073/art-19-2/par-6
- art-19-2/par-6: 前項 → 相続税法 第十九条の二第五項 (Article 19-2, paragraph (5)), art-19-2/par-5 — https://japanlaw.org/ja/inheritance-tax-act/art-19-2/par-5 · https://japanlaw.org/l/325AC0000000073/art-19-2/par-5
- art-19-3/par-1: 第一条の三第一項第三号 → 相続税法 第一条の三第一項第三号 (Article 1-3, paragraph (1), item (iii)), art-1-3/par-1/item-3 — https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-3
- art-19-3/par-1: 第四号 → 相続税法 第一条の三第一項第四号 (Article 1-3, paragraph (1), item (iv)), art-1-3/par-1/item-4 — https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-4
- art-19-3/par-1: 第十五条から前条まで → 相続税法 第十五条 (Article 15), art-15 — https://japanlaw.org/ja/inheritance-tax-act/art-15 · https://japanlaw.org/l/325AC0000000073/art-15
- art-19-3/par-1: 第十五条から前条まで → 相続税法 第十六条 (Article 16), art-16 — https://japanlaw.org/ja/inheritance-tax-act/art-16 · https://japanlaw.org/l/325AC0000000073/art-16
- art-19-3/par-1: 第十五条から前条まで → 相続税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/inheritance-tax-act/art-17 · https://japanlaw.org/l/325AC0000000073/art-17
- art-19-3/par-1: 第十五条から前条まで → 相続税法 第十八条 (Article 18), art-18 — https://japanlaw.org/ja/inheritance-tax-act/art-18 · https://japanlaw.org/l/325AC0000000073/art-18
- art-19-3/par-1: 第十五条から前条まで → 相続税法 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/inheritance-tax-act/art-19 · https://japanlaw.org/l/325AC0000000073/art-19
- art-19-3/par-1: 第十五条から前条まで → 相続税法 第十九条の二 (Article 19-2), art-19-2 — https://japanlaw.org/ja/inheritance-tax-act/art-19-2 · https://japanlaw.org/l/325AC0000000073/art-19-2
- art-19-3/par-2: 前項 → 相続税法 第十九条の三第一項 (Article 19-3, paragraph (1)), art-19-3/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-19-3/par-1 · https://japanlaw.org/l/325AC0000000073/art-19-3/par-1
- art-19-3/par-2: 第十五条から前条まで → 相続税法 第十五条 (Article 15), art-15 — https://japanlaw.org/ja/inheritance-tax-act/art-15 · https://japanlaw.org/l/325AC0000000073/art-15
- art-19-3/par-2: 第十五条から前条まで → 相続税法 第十六条 (Article 16), art-16 — https://japanlaw.org/ja/inheritance-tax-act/art-16 · https://japanlaw.org/l/325AC0000000073/art-16
- art-19-3/par-2: 第十五条から前条まで → 相続税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/inheritance-tax-act/art-17 · https://japanlaw.org/l/325AC0000000073/art-17
- art-19-3/par-2: 第十五条から前条まで → 相続税法 第十八条 (Article 18), art-18 — https://japanlaw.org/ja/inheritance-tax-act/art-18 · https://japanlaw.org/l/325AC0000000073/art-18
- art-19-3/par-2: 第十五条から前条まで → 相続税法 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/inheritance-tax-act/art-19 · https://japanlaw.org/l/325AC0000000073/art-19
- art-19-3/par-2: 第十五条から前条まで → 相続税法 第十九条の二 (Article 19-2), art-19-2 — https://japanlaw.org/ja/inheritance-tax-act/art-19-2 · https://japanlaw.org/l/325AC0000000073/art-19-2
- art-19-3/par-3: 第一項 → 相続税法 第十九条の三第一項 (Article 19-3, paragraph (1)), art-19-3/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-19-3/par-1 · https://japanlaw.org/l/325AC0000000073/art-19-3/par-1
- art-19-3/par-3: 前二項 → 相続税法 第十九条の三第二項 (Article 19-3, paragraph (2)), art-19-3/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-19-3/par-2 · https://japanlaw.org/l/325AC0000000073/art-19-3/par-2
- art-19-4/par-1: 第一条の三第一項第二号から第四号まで → 相続税法 第一条の三第一項第二号 (Article 1-3, paragraph (1), item (ii)), art-1-3/par-1/item-2 — https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-2
- art-19-4/par-1: 第一条の三第一項第二号から第四号まで → 相続税法 第一条の三第一項第三号 (Article 1-3, paragraph (1), item (iii)), art-1-3/par-1/item-3 — https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-3
- art-19-4/par-1: 第一条の三第一項第二号から第四号まで → 相続税法 第一条の三第一項第四号 (Article 1-3, paragraph (1), item (iv)), art-1-3/par-1/item-4 — https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-1/item-4
- art-19-4/par-1: 前条第一項 → 相続税法 第十九条の三第一項 (Article 19-3, paragraph (1)), art-19-3/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-19-3/par-1 · https://japanlaw.org/l/325AC0000000073/art-19-3/par-1
- art-19-4/par-1: 第十五条から前条まで → 相続税法 第十五条 (Article 15), art-15 — https://japanlaw.org/ja/inheritance-tax-act/art-15 · https://japanlaw.org/l/325AC0000000073/art-15
- art-19-4/par-1: 第十五条から前条まで → 相続税法 第十六条 (Article 16), art-16 — https://japanlaw.org/ja/inheritance-tax-act/art-16 · https://japanlaw.org/l/325AC0000000073/art-16
- art-19-4/par-1: 第十五条から前条まで → 相続税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/inheritance-tax-act/art-17 · https://japanlaw.org/l/325AC0000000073/art-17
- art-19-4/par-1: 第十五条から前条まで → 相続税法 第十八条 (Article 18), art-18 — https://japanlaw.org/ja/inheritance-tax-act/art-18 · https://japanlaw.org/l/325AC0000000073/art-18
- art-19-4/par-1: 第十五条から前条まで → 相続税法 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/inheritance-tax-act/art-19 · https://japanlaw.org/l/325AC0000000073/art-19
- art-19-4/par-1: 第十五条から前条まで → 相続税法 第十九条の二 (Article 19-2), art-19-2 — https://japanlaw.org/ja/inheritance-tax-act/art-19-2 · https://japanlaw.org/l/325AC0000000073/art-19-2
- art-19-4/par-1: 第十五条から前条まで → 相続税法 第十九条の三 (Article 19-3), art-19-3 — https://japanlaw.org/ja/inheritance-tax-act/art-19-3 · https://japanlaw.org/l/325AC0000000073/art-19-3
- art-19-4/par-2: 前項 → 相続税法 第十九条の四第一項 (Article 19-4, paragraph (1)), art-19-4/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-19-4/par-1 · https://japanlaw.org/l/325AC0000000073/art-19-4/par-1
- art-19-4/par-3: 前条第二項 → 相続税法 第十九条の三第二項 (Article 19-3, paragraph (2)), art-19-3/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-19-3/par-2 · https://japanlaw.org/l/325AC0000000073/art-19-3/par-2
- art-19-4/par-3: 第三項 → 相続税法 第十九条の三第三項 (Article 19-3, paragraph (3)), art-19-3/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-19-3/par-3 · https://japanlaw.org/l/325AC0000000073/art-19-3/par-3
- art-19-4/par-3: 第一項 → 相続税法 第十九条の四第一項 (Article 19-4, paragraph (1)), art-19-4/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-19-4/par-1 · https://japanlaw.org/l/325AC0000000073/art-19-4/par-1
- art-19-4/par-3: 前条 → 相続税法 第十九条の二 (Article 19-2), art-19-2 — https://japanlaw.org/ja/inheritance-tax-act/art-19-2 · https://japanlaw.org/l/325AC0000000073/art-19-2
- art-19-4/par-3: 第十九条の三 → 相続税法 第十九条の三 (Article 19-3), art-19-3 — https://japanlaw.org/ja/inheritance-tax-act/art-19-3 · https://japanlaw.org/l/325AC0000000073/art-19-3
- art-20/par-1: この条 → 相続税法 第二十条 (Article 20), art-20 — https://japanlaw.org/ja/inheritance-tax-act/art-20 · https://japanlaw.org/l/325AC0000000073/art-20
- art-20/par-1: 第二十一条の九第三項 → 相続税法 第二十一条の九第三項 (Article 21-9, paragraph (3)), art-21-9/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-21-9/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-3
- art-20/par-1: 第十五条から前条まで → 相続税法 第十五条 (Article 15), art-15 — https://japanlaw.org/ja/inheritance-tax-act/art-15 · https://japanlaw.org/l/325AC0000000073/art-15
- art-20/par-1: 第十五条から前条まで → 相続税法 第十六条 (Article 16), art-16 — https://japanlaw.org/ja/inheritance-tax-act/art-16 · https://japanlaw.org/l/325AC0000000073/art-16
- art-20/par-1: 第十五条から前条まで → 相続税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/inheritance-tax-act/art-17 · https://japanlaw.org/l/325AC0000000073/art-17
- art-20/par-1: 第十五条から前条まで → 相続税法 第十八条 (Article 18), art-18 — https://japanlaw.org/ja/inheritance-tax-act/art-18 · https://japanlaw.org/l/325AC0000000073/art-18
- art-20/par-1: 第十五条から前条まで → 相続税法 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/inheritance-tax-act/art-19 · https://japanlaw.org/l/325AC0000000073/art-19
- art-20/par-1: 第十五条から前条まで → 相続税法 第十九条の二 (Article 19-2), art-19-2 — https://japanlaw.org/ja/inheritance-tax-act/art-19-2 · https://japanlaw.org/l/325AC0000000073/art-19-2
- art-20/par-1: 第十五条から前条まで → 相続税法 第十九条の三 (Article 19-3), art-19-3 — https://japanlaw.org/ja/inheritance-tax-act/art-19-3 · https://japanlaw.org/l/325AC0000000073/art-19-3
- art-20/par-1: 第十五条から前条まで → 相続税法 第十九条の四 (Article 19-4), art-19-4 — https://japanlaw.org/ja/inheritance-tax-act/art-19-4 · https://japanlaw.org/l/325AC0000000073/art-19-4
- art-20/par-1: 第一号 → 相続税法 第二十条第一項第一号 (Article 20, paragraph (1), item (i)), art-20/par-1/item-1 — https://japanlaw.org/ja/inheritance-tax-act/art-20/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-20/par-1/item-1
- art-20/par-1/item-1: 次号 → 相続税法 第二十条第一項第二号 (Article 20, paragraph (1), item (ii)), art-20/par-1/item-2 — https://japanlaw.org/ja/inheritance-tax-act/art-20/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-20/par-1/item-2
- art-20/par-1/item-1: 第二十一条の九第三項 → 相続税法 第二十一条の九第三項 (Article 21-9, paragraph (3)), art-21-9/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-21-9/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-3
- art-20-2/par-1: 第二十一条の二第四項 → 相続税法 第二十一条の二第四項 (Article 21-2, paragraph (4)), art-21-2/par-4 — https://japanlaw.org/ja/inheritance-tax-act/art-21-2/par-4 · https://japanlaw.org/l/325AC0000000073/art-21-2/par-4
- art-20-2/par-1: この条 → 相続税法 第二十条の二 (Article 20-2), art-20-2 — https://japanlaw.org/ja/inheritance-tax-act/art-20-2 · https://japanlaw.org/l/325AC0000000073/art-20-2
- art-20-2/par-1: 第十五条から前条まで → 相続税法 第十五条 (Article 15), art-15 — https://japanlaw.org/ja/inheritance-tax-act/art-15 · https://japanlaw.org/l/325AC0000000073/art-15
- art-20-2/par-1: 第十五条から前条まで → 相続税法 第十六条 (Article 16), art-16 — https://japanlaw.org/ja/inheritance-tax-act/art-16 · https://japanlaw.org/l/325AC0000000073/art-16
- art-20-2/par-1: 第十五条から前条まで → 相続税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/inheritance-tax-act/art-17 · https://japanlaw.org/l/325AC0000000073/art-17
- art-20-2/par-1: 第十五条から前条まで → 相続税法 第十八条 (Article 18), art-18 — https://japanlaw.org/ja/inheritance-tax-act/art-18 · https://japanlaw.org/l/325AC0000000073/art-18
- art-20-2/par-1: 第十五条から前条まで → 相続税法 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/inheritance-tax-act/art-19 · https://japanlaw.org/l/325AC0000000073/art-19
- art-20-2/par-1: 第十五条から前条まで → 相続税法 第十九条の二 (Article 19-2), art-19-2 — https://japanlaw.org/ja/inheritance-tax-act/art-19-2 · https://japanlaw.org/l/325AC0000000073/art-19-2
- art-20-2/par-1: 第十五条から前条まで → 相続税法 第十九条の三 (Article 19-3), art-19-3 — https://japanlaw.org/ja/inheritance-tax-act/art-19-3 · https://japanlaw.org/l/325AC0000000073/art-19-3
- art-20-2/par-1: 第十五条から前条まで → 相続税法 第十九条の四 (Article 19-4), art-19-4 — https://japanlaw.org/ja/inheritance-tax-act/art-19-4 · https://japanlaw.org/l/325AC0000000073/art-19-4
- art-20-2/par-1: 第十五条から前条まで → 相続税法 第二十条 (Article 20), art-20 — https://japanlaw.org/ja/inheritance-tax-act/art-20 · https://japanlaw.org/l/325AC0000000073/art-20
- art-21-2/par-1: 第一条の四第一項第一号 → 相続税法 第一条の四第一項第一号 (Article 1-4, paragraph (1), item (i)), art-1-4/par-1/item-1 — https://japanlaw.org/ja/inheritance-tax-act/art-1-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-1
- art-21-2/par-1: 第二号 → 相続税法 第一条の四第一項第二号 (Article 1-4, paragraph (1), item (ii)), art-1-4/par-1/item-2 — https://japanlaw.org/ja/inheritance-tax-act/art-1-4/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-2
- art-21-2/par-2: 第一条の四第一項第三号 → 相続税法 第一条の四第一項第三号 (Article 1-4, paragraph (1), item (iii)), art-1-4/par-1/item-3 — https://japanlaw.org/ja/inheritance-tax-act/art-1-4/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-3
- art-21-2/par-2: 第四号 → 相続税法 第一条の四第一項第四号 (Article 1-4, paragraph (1), item (iv)), art-1-4/par-1/item-4 — https://japanlaw.org/ja/inheritance-tax-act/art-1-4/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-4
- art-21-2/par-3: 第一条の四第一項第一号 → 相続税法 第一条の四第一項第一号 (Article 1-4, paragraph (1), item (i)), art-1-4/par-1/item-1 — https://japanlaw.org/ja/inheritance-tax-act/art-1-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-1
- art-21-2/par-3: 同項第三号 → 相続税法 第一条の四第一項第三号 (Article 1-4, paragraph (1), item (iii)), art-1-4/par-1/item-3 — https://japanlaw.org/ja/inheritance-tax-act/art-1-4/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-3
- art-21-2/par-3: 第四号 → 相続税法 第一条の四第一項第四号 (Article 1-4, paragraph (1), item (iv)), art-1-4/par-1/item-4 — https://japanlaw.org/ja/inheritance-tax-act/art-1-4/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-4
- art-21-2/par-3: 同項第二号 → 相続税法 第一条の四第一項第二号 (Article 1-4, paragraph (1), item (ii)), art-1-4/par-1/item-2 — https://japanlaw.org/ja/inheritance-tax-act/art-1-4/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-2
- art-21-2/par-4: 第十九条 → 相続税法 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/inheritance-tax-act/art-19 · https://japanlaw.org/l/325AC0000000073/art-19
- art-21-2/par-4: 前三項 → 相続税法 第二十一条の二第一項 (Article 21-2, paragraph (1)), art-21-2/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-2/par-1
- art-21-2/par-4: 前三項 → 相続税法 第二十一条の二第二項 (Article 21-2, paragraph (2)), art-21-2/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-21-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-2/par-2
- art-21-2/par-4: 前三項 → 相続税法 第二十一条の二第三項 (Article 21-2, paragraph (3)), art-21-2/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-21-2/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-2/par-3
- art-21-3/par-1/item-3: 次号 → 相続税法 第二十一条の三第一項第四号 (Article 21-3, paragraph (1), item (iv)), art-21-3/par-1/item-4 — https://japanlaw.org/ja/inheritance-tax-act/art-21-3/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-1/item-4
- art-21-3/par-1/item-6: 同法第百八十九条 → e-Gov law 325AC1000000100, 第百八十九条 (Article 189), art-189 — not held in this collection
- art-21-3/par-2: 第十二条第二項 → 相続税法 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-12/par-2 · https://japanlaw.org/l/325AC0000000073/art-12/par-2
- art-21-3/par-2: 前項第三号 → 相続税法 第二十一条の三第一項第三号 (Article 21-3, paragraph (1), item (iii)), art-21-3/par-1/item-3 — https://japanlaw.org/ja/inheritance-tax-act/art-21-3/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-1/item-3
- art-21-3/par-2: 第二十一条の三第一項 → 相続税法 第二十一条の三第一項 (Article 21-3, paragraph (1)), art-21-3/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-3/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-1
- art-21-4/par-1: 第十九条の四第二項 → 相続税法 第十九条の四第二項 (Article 19-4, paragraph (2)), art-19-4/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-19-4/par-2 · https://japanlaw.org/l/325AC0000000073/art-19-4/par-2
- art-21-4/par-1: 第一条の四第一項第二号から第四号まで → 相続税法 第一条の四第一項第二号 (Article 1-4, paragraph (1), item (ii)), art-1-4/par-1/item-2 — https://japanlaw.org/ja/inheritance-tax-act/art-1-4/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-2
- art-21-4/par-1: 第一条の四第一項第二号から第四号まで → 相続税法 第一条の四第一項第三号 (Article 1-4, paragraph (1), item (iii)), art-1-4/par-1/item-3 — https://japanlaw.org/ja/inheritance-tax-act/art-1-4/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-3
- art-21-4/par-1: 第一条の四第一項第二号から第四号まで → 相続税法 第一条の四第一項第四号 (Article 1-4, paragraph (1), item (iv)), art-1-4/par-1/item-4 — https://japanlaw.org/ja/inheritance-tax-act/art-1-4/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-4
- art-21-4/par-1: この項 → 相続税法 第二十一条の四第一項 (Article 21-4, paragraph (1)), art-21-4/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-4/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-4/par-1
- art-21-4/par-1: 次項 → 相続税法 第二十一条の四第二項 (Article 21-4, paragraph (2)), art-21-4/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-21-4/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-4/par-2
- art-21-4/par-1: この条 → 相続税法 第二十一条の四 (Article 21-4), art-21-4 — https://japanlaw.org/ja/inheritance-tax-act/art-21-4 · https://japanlaw.org/l/325AC0000000073/art-21-4
- art-21-4/par-1: 第三項 → 相続税法 第二十一条の四第三項 (Article 21-4, paragraph (3)), art-21-4/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-21-4/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-4/par-3
- art-21-4/par-2: 前項 → 相続税法 第二十一条の四第一項 (Article 21-4, paragraph (1)), art-21-4/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-4/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-4/par-1
- art-21-4/par-3: 第一項 → 相続税法 第二十一条の四第一項 (Article 21-4, paragraph (1)), art-21-4/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-4/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-4/par-1
- art-21-4/par-4: 前二項 → 相続税法 第二十一条の四第二項 (Article 21-4, paragraph (2)), art-21-4/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-21-4/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-4/par-2
- art-21-4/par-4: 前二項 → 相続税法 第二十一条の四第三項 (Article 21-4, paragraph (3)), art-21-4/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-21-4/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-4/par-3
- art-21-4/par-4: 第一項 → 相続税法 第二十一条の四第一項 (Article 21-4, paragraph (1)), art-21-4/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-4/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-4/par-1
- art-21-6/par-1: この条 → 相続税法 第二十一条の六 (Article 21-6), art-21-6 — https://japanlaw.org/ja/inheritance-tax-act/art-21-6 · https://japanlaw.org/l/325AC0000000073/art-21-6
- art-21-6/par-2: 前項 → 相続税法 第二十一条の六第一項 (Article 21-6, paragraph (1)), art-21-6/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-6/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-6/par-1
- art-21-6/par-2: 第二十八条第一項 → 相続税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-28/par-1 · https://japanlaw.org/l/325AC0000000073/art-28/par-1
- art-21-6/par-2: 国税通則法第二十三条第三項 → 国税通則法 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-3 · https://japanlaw.org/l/337AC0000000066/art-23/par-3
- art-21-6/par-3: 前項 → 相続税法 第二十一条の六第二項 (Article 21-6, paragraph (2)), art-21-6/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-21-6/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-6/par-2
- art-21-6/par-3: 第一項 → 相続税法 第二十一条の六第一項 (Article 21-6, paragraph (1)), art-21-6/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-6/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-6/par-1
- art-21-6/par-4: 前二項 → 相続税法 第二十一条の六第二項 (Article 21-6, paragraph (2)), art-21-6/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-21-6/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-6/par-2
- art-21-6/par-4: 前二項 → 相続税法 第二十一条の六第三項 (Article 21-6, paragraph (3)), art-21-6/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-21-6/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-6/par-3
- art-21-6/par-4: 第一項 → 相続税法 第二十一条の六第一項 (Article 21-6, paragraph (1)), art-21-6/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-6/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-6/par-1
- art-21-7/par-1: 前二条 → 相続税法 第二十一条の五 (Article 21-5), art-21-5 — https://japanlaw.org/ja/inheritance-tax-act/art-21-5 · https://japanlaw.org/l/325AC0000000073/art-21-5
- art-21-7/par-1: 前二条 → 相続税法 第二十一条の六 (Article 21-6), art-21-6 — https://japanlaw.org/ja/inheritance-tax-act/art-21-6 · https://japanlaw.org/l/325AC0000000073/art-21-6
- art-21-8/par-1: 前条 → 相続税法 第二十一条の七 (Article 21-7), art-21-7 — https://japanlaw.org/ja/inheritance-tax-act/art-21-7 · https://japanlaw.org/l/325AC0000000073/art-21-7
- art-21-8/par-1: 第二十一条の十三 → 相続税法 第二十一条の十三 (Article 21-13), art-21-13 — https://japanlaw.org/ja/inheritance-tax-act/art-21-13 · https://japanlaw.org/l/325AC0000000073/art-21-13
- art-21-9/par-2: 前項 → 相続税法 第二十一条の九第一項 (Article 21-9, paragraph (1)), art-21-9/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-9/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-1
- art-21-9/par-2: 第二十八条第一項 → 相続税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-28/par-1 · https://japanlaw.org/l/325AC0000000073/art-28/par-1
- art-21-9/par-3: 前項 → 相続税法 第二十一条の九第二項 (Article 21-9, paragraph (2)), art-21-9/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-21-9/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-2
- art-21-9/par-4: 第一項 → 相続税法 第二十一条の九第一項 (Article 21-9, paragraph (1)), art-21-9/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-9/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-1
- art-21-9/par-5: 第二項 → 相続税法 第二十一条の九第二項 (Article 21-9, paragraph (2)), art-21-9/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-21-9/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-2
- art-21-9/par-5: 第一項 → 相続税法 第二十一条の九第一項 (Article 21-9, paragraph (1)), art-21-9/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-9/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-1
- art-21-9/par-5: 第三項 → 相続税法 第二十一条の九第三項 (Article 21-9, paragraph (3)), art-21-9/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-21-9/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-3
- art-21-9/par-6: 第二項 → 相続税法 第二十一条の九第二項 (Article 21-9, paragraph (2)), art-21-9/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-21-9/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-2
- art-21-11/par-1: 第二十一条の五から第二十一条の七まで → 相続税法 第二十一条の五 (Article 21-5), art-21-5 — https://japanlaw.org/ja/inheritance-tax-act/art-21-5 · https://japanlaw.org/l/325AC0000000073/art-21-5
- art-21-11/par-1: 第二十一条の五から第二十一条の七まで → 相続税法 第二十一条の六 (Article 21-6), art-21-6 — https://japanlaw.org/ja/inheritance-tax-act/art-21-6 · https://japanlaw.org/l/325AC0000000073/art-21-6
- art-21-11/par-1: 第二十一条の五から第二十一条の七まで → 相続税法 第二十一条の七 (Article 21-7), art-21-7 — https://japanlaw.org/ja/inheritance-tax-act/art-21-7 · https://japanlaw.org/l/325AC0000000073/art-21-7
- art-21-11-2/par-2: 前項 → 相続税法 第二十一条の十一の二第一項 (Article 21-11-2, paragraph (1)), art-21-11-2/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-11-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-11-2/par-1
- art-21-12/par-1: 前条第一項 → 相続税法 第二十一条の十一の二第一項 (Article 21-11-2, paragraph (1)), art-21-11-2/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-11-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-11-2/par-1
- art-21-12/par-1/item-1: この条 → 相続税法 第二十一条の十二 (Article 21-12), art-21-12 — https://japanlaw.org/ja/inheritance-tax-act/art-21-12 · https://japanlaw.org/l/325AC0000000073/art-21-12
- art-21-12/par-1/item-2: 前条第一項 → 相続税法 第二十一条の十一の二第一項 (Article 21-11-2, paragraph (1)), art-21-11-2/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-11-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-11-2/par-1
- art-21-12/par-2: 前項 → 相続税法 第二十一条の十二第一項 (Article 21-12, paragraph (1)), art-21-12/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-12/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-12/par-1
- art-21-12/par-3: 第一項 → 相続税法 第二十一条の十二第一項 (Article 21-12, paragraph (1)), art-21-12/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-12/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-12/par-1
- art-21-12/par-3: 前項 → 相続税法 第二十一条の十二第二項 (Article 21-12, paragraph (2)), art-21-12/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-21-12/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-12/par-2
- art-21-13/par-1: 第二十一条の十一の二第一項 → 相続税法 第二十一条の十一の二第一項 (Article 21-11-2, paragraph (1)), art-21-11-2/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-11-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-11-2/par-1
- art-21-13/par-1: 前条第一項 → 相続税法 第二十一条の十二第一項 (Article 21-12, paragraph (1)), art-21-12/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-12/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-12/par-1
- art-21-14/par-1: 第十五条 → 相続税法 第十五条 (Article 15), art-15 — https://japanlaw.org/ja/inheritance-tax-act/art-15 · https://japanlaw.org/l/325AC0000000073/art-15
- art-21-14/par-1: 同条第一項 → 相続税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-15/par-1 · https://japanlaw.org/l/325AC0000000073/art-15/par-1
- art-21-14/par-1: 第十九条 → 相続税法 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/inheritance-tax-act/art-19 · https://japanlaw.org/l/325AC0000000073/art-19
- art-21-14/par-1: 第二十一条の十五 → 相続税法 第二十一条の十五 (Article 21-15), art-21-15 — https://japanlaw.org/ja/inheritance-tax-act/art-21-15 · https://japanlaw.org/l/325AC0000000073/art-21-15
- art-21-14/par-1: 第二十一条の十六 → 相続税法 第二十一条の十六 (Article 21-16), art-21-16 — https://japanlaw.org/ja/inheritance-tax-act/art-21-16 · https://japanlaw.org/l/325AC0000000073/art-21-16
- art-21-15/par-1: 第二十一条の九第三項 → 相続税法 第二十一条の九第三項 (Article 21-9, paragraph (3)), art-21-9/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-21-9/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-3
- art-21-15/par-1: 第二十一条の二第一項から第三項まで → 相続税法 第二十一条の二第一項 (Article 21-2, paragraph (1)), art-21-2/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-2/par-1
- art-21-15/par-1: 第二十一条の二第一項から第三項まで → 相続税法 第二十一条の二第二項 (Article 21-2, paragraph (2)), art-21-2/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-21-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-2/par-2
- art-21-15/par-1: 第二十一条の二第一項から第三項まで → 相続税法 第二十一条の二第三項 (Article 21-2, paragraph (3)), art-21-2/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-21-2/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-2/par-3
- art-21-15/par-1: 第二十一条の三 → 相続税法 第二十一条の三 (Article 21-3), art-21-3 — https://japanlaw.org/ja/inheritance-tax-act/art-21-3 · https://japanlaw.org/l/325AC0000000073/art-21-3
- art-21-15/par-1: 第二十一条の四 → 相続税法 第二十一条の四 (Article 21-4), art-21-4 — https://japanlaw.org/ja/inheritance-tax-act/art-21-4 · https://japanlaw.org/l/325AC0000000073/art-21-4
- art-21-15/par-1: 第二十一条の十 → 相続税法 第二十一条の十 (Article 21-10), art-21-10 — https://japanlaw.org/ja/inheritance-tax-act/art-21-10 · https://japanlaw.org/l/325AC0000000073/art-21-10
- art-21-15/par-1: 第二十一条の十一の二第一項 → 相続税法 第二十一条の十一の二第一項 (Article 21-11-2, paragraph (1)), art-21-11-2/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-11-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-11-2/par-1
- art-21-15/par-2: 第十三条 → 相続税法 第十三条 (Article 13), art-13 — https://japanlaw.org/ja/inheritance-tax-act/art-13 · https://japanlaw.org/l/325AC0000000073/art-13
- art-21-15/par-2: 第十八条 → 相続税法 第十八条 (Article 18), art-18 — https://japanlaw.org/ja/inheritance-tax-act/art-18 · https://japanlaw.org/l/325AC0000000073/art-18
- art-21-15/par-2: 第十九条 → 相続税法 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/inheritance-tax-act/art-19 · https://japanlaw.org/l/325AC0000000073/art-19
- art-21-15/par-2: 第十九条の三 → 相続税法 第十九条の三 (Article 19-3), art-19-3 — https://japanlaw.org/ja/inheritance-tax-act/art-19-3 · https://japanlaw.org/l/325AC0000000073/art-19-3
- art-21-15/par-2: 第二十条 → 相続税法 第二十条 (Article 20), art-20 — https://japanlaw.org/ja/inheritance-tax-act/art-20 · https://japanlaw.org/l/325AC0000000073/art-20
- art-21-15/par-2: 第十三条第一項 → 相続税法 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-13/par-1 · https://japanlaw.org/l/325AC0000000073/art-13/par-1
- art-21-15/par-2: 第二十一条の九第五項 → 相続税法 第二十一条の九第五項 (Article 21-9, paragraph (5)), art-21-9/par-5 — https://japanlaw.org/ja/inheritance-tax-act/art-21-9/par-5 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-5
- art-21-15/par-2: 同条第三項 → 相続税法 第二十一条の九第三項 (Article 21-9, paragraph (3)), art-21-9/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-21-9/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-3
- art-21-15/par-2: 第二十一条の十一の二第一項 → 相続税法 第二十一条の十一の二第一項 (Article 21-11-2, paragraph (1)), art-21-11-2/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-11-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-11-2/par-1
- art-21-15/par-2: 同条第二項 → 相続税法 第十三条第二項 (Article 13, paragraph (2)), art-13/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-13/par-2 · https://japanlaw.org/l/325AC0000000073/art-13/par-2
- art-21-15/par-2: 同条第四項 → 相続税法 第十三条第四項 (Article 13, paragraph (4)), art-13/par-4 — https://japanlaw.org/ja/inheritance-tax-act/art-13/par-4 · https://japanlaw.org/l/325AC0000000073/art-13/par-4
- art-21-15/par-2: 第十八条第一項 → 相続税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-18/par-1 · https://japanlaw.org/l/325AC0000000073/art-18/par-1
- art-21-15/par-2: 第十九条第一項 → 相続税法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-19/par-1 · https://japanlaw.org/l/325AC0000000073/art-19/par-1
- art-21-15/par-2: 第十九条の三第三項 → 相続税法 第十九条の三第三項 (Article 19-3, paragraph (3)), art-19-3/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-19-3/par-3 · https://japanlaw.org/l/325AC0000000073/art-19-3/par-3
- art-21-15/par-2: 第二十条第一号 → 相続税法 第二十条第一項第一号 (Article 20, paragraph (1), item (i)), art-20/par-1/item-1 — https://japanlaw.org/ja/inheritance-tax-act/art-20/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-20/par-1/item-1
- art-21-15/par-2: 同条第二号 → 相続税法 第二十条第一項第二号 (Article 20, paragraph (1), item (ii)), art-20/par-1/item-2 — https://japanlaw.org/ja/inheritance-tax-act/art-20/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-20/par-1/item-2
- art-21-15/par-3: 第一項 → 相続税法 第二十一条の十五第一項 (Article 21-15, paragraph (1)), art-21-15/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-15/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-15/par-1
- art-21-15/par-3: 第二十一条の九第三項 → 相続税法 第二十一条の九第三項 (Article 21-9, paragraph (3)), art-21-9/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-21-9/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-3
- art-21-15/par-3: 第二十一条の八 → 相続税法 第二十一条の八 (Article 21-8), art-21-8 — https://japanlaw.org/ja/inheritance-tax-act/art-21-8 · https://japanlaw.org/l/325AC0000000073/art-21-8
- art-21-16/par-1: 第二十一条の九第三項 → 相続税法 第二十一条の九第三項 (Article 21-9, paragraph (3)), art-21-9/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-21-9/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-3
- art-21-16/par-2: 前項 → 相続税法 第二十一条の十六第一項 (Article 21-16, paragraph (1)), art-21-16/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-16/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-16/par-1
- art-21-16/par-2: 第十三条 → 相続税法 第十三条 (Article 13), art-13 — https://japanlaw.org/ja/inheritance-tax-act/art-13 · https://japanlaw.org/l/325AC0000000073/art-13
- art-21-16/par-2: 第十八条 → 相続税法 第十八条 (Article 18), art-18 — https://japanlaw.org/ja/inheritance-tax-act/art-18 · https://japanlaw.org/l/325AC0000000073/art-18
- art-21-16/par-2: 第十九条 → 相続税法 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/inheritance-tax-act/art-19 · https://japanlaw.org/l/325AC0000000073/art-19
- art-21-16/par-2: 第十九条の三 → 相続税法 第十九条の三 (Article 19-3), art-19-3 — https://japanlaw.org/ja/inheritance-tax-act/art-19-3 · https://japanlaw.org/l/325AC0000000073/art-19-3
- art-21-16/par-2: 第十九条の四 → 相続税法 第十九条の四 (Article 19-4), art-19-4 — https://japanlaw.org/ja/inheritance-tax-act/art-19-4 · https://japanlaw.org/l/325AC0000000073/art-19-4
- art-21-16/par-2: 第十三条第一項 → 相続税法 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-13/par-1 · https://japanlaw.org/l/325AC0000000073/art-13/par-1
- art-21-16/par-2: 第二十一条の九第三項 → 相続税法 第二十一条の九第三項 (Article 21-9, paragraph (3)), art-21-9/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-21-9/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-3
- art-21-16/par-2: 第四項 → 相続税法 第十三条第四項 (Article 13, paragraph (4)), art-13/par-4 — https://japanlaw.org/ja/inheritance-tax-act/art-13/par-4 · https://japanlaw.org/l/325AC0000000073/art-13/par-4
- art-21-16/par-2: 第二十一条の十一の二第一項 → 相続税法 第二十一条の十一の二第一項 (Article 21-11-2, paragraph (1)), art-21-11-2/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-11-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-11-2/par-1
- art-21-16/par-2: 同条第二項 → 相続税法 第十三条第二項 (Article 13, paragraph (2)), art-13/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-13/par-2 · https://japanlaw.org/l/325AC0000000073/art-13/par-2
- art-21-16/par-2: 第二十一条の九第五項 → 相続税法 第二十一条の九第五項 (Article 21-9, paragraph (5)), art-21-9/par-5 — https://japanlaw.org/ja/inheritance-tax-act/art-21-9/par-5 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-5
- art-21-16/par-2: 第十八条第一項 → 相続税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-18/par-1 · https://japanlaw.org/l/325AC0000000073/art-18/par-1
- art-21-16/par-2: 第十九条第一項 → 相続税法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-19/par-1 · https://japanlaw.org/l/325AC0000000073/art-19/par-1
- art-21-16/par-2: 第十九条の三第三項 → 相続税法 第十九条の三第三項 (Article 19-3, paragraph (3)), art-19-3/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-19-3/par-3 · https://japanlaw.org/l/325AC0000000073/art-19-3/par-3
- art-21-16/par-2: 第十九条の四第一項 → 相続税法 第十九条の四第一項 (Article 19-4, paragraph (1)), art-19-4/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-19-4/par-1 · https://japanlaw.org/l/325AC0000000073/art-19-4/par-1
- art-21-16/par-3: 第一項 → 相続税法 第二十一条の十六第一項 (Article 21-16, paragraph (1)), art-21-16/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-16/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-16/par-1
- art-21-16/par-3/item-1: 第一項 → 相続税法 第二十一条の十六第一項 (Article 21-16, paragraph (1)), art-21-16/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-16/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-16/par-1
- art-21-16/par-3/item-2: 第二十一条の十一の二第一項 → 相続税法 第二十一条の十一の二第一項 (Article 21-11-2, paragraph (1)), art-21-11-2/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-11-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-11-2/par-1
- art-21-16/par-3/item-2: 第十一条の二 → 相続税法 第十一条の二 (Article 11-2), art-11-2 — https://japanlaw.org/ja/inheritance-tax-act/art-11-2 · https://japanlaw.org/l/325AC0000000073/art-11-2
- art-21-16/par-4: 第一項 → 相続税法 第二十一条の十六第一項 (Article 21-16, paragraph (1)), art-21-16/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-16/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-16/par-1
- art-21-16/par-4: 第二十一条の九第三項 → 相続税法 第二十一条の九第三項 (Article 21-9, paragraph (3)), art-21-9/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-21-9/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-3
- art-21-16/par-4: 第二十一条の八 → 相続税法 第二十一条の八 (Article 21-8), art-21-8 — https://japanlaw.org/ja/inheritance-tax-act/art-21-8 · https://japanlaw.org/l/325AC0000000073/art-21-8
- art-21-17/par-1: この条 → 相続税法 第二十一条の十七 (Article 21-17), art-21-17 — https://japanlaw.org/ja/inheritance-tax-act/art-21-17 · https://japanlaw.org/l/325AC0000000073/art-21-17
- art-21-17/par-1: 次条 → 相続税法 第二十一条の十八 (Article 21-18), art-21-18 — https://japanlaw.org/ja/inheritance-tax-act/art-21-18 · https://japanlaw.org/l/325AC0000000073/art-21-18
- art-21-17/par-2: 前項 → 相続税法 第二十一条の十七第一項 (Article 21-17, paragraph (1)), art-21-17/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-17/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-17/par-1
- art-21-17/par-3: 国税通則法第五条第二項 → 国税通則法 第五条第二項 (Article 5, paragraph (2)), art-5/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-5/par-2 · https://japanlaw.org/l/337AC0000000066/art-5/par-2
- art-21-17/par-3: 第三項 → 国税通則法 第五条第三項 (Article 5, paragraph (3)), art-5/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-5/par-3 · https://japanlaw.org/l/337AC0000000066/art-5/par-3
- art-21-17/par-3: この条 → 相続税法 第二十一条の十七 (Article 21-17), art-21-17 — https://japanlaw.org/ja/inheritance-tax-act/art-21-17 · https://japanlaw.org/l/325AC0000000073/art-21-17
- art-21-17/par-3: 第一項 → 相続税法 第二十一条の十七第一項 (Article 21-17, paragraph (1)), art-21-17/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-17/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-17/par-1
- art-21-17/par-4: 前三項 → 相続税法 第二十一条の十七第一項 (Article 21-17, paragraph (1)), art-21-17/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-17/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-17/par-1
- art-21-17/par-4: 前三項 → 相続税法 第二十一条の十七第二項 (Article 21-17, paragraph (2)), art-21-17/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-21-17/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-17/par-2
- art-21-17/par-4: 前三項 → 相続税法 第二十一条の十七第三項 (Article 21-17, paragraph (3)), art-21-17/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-21-17/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-17/par-3
- art-21-18/par-1: この条 → 相続税法 第二十一条の十八 (Article 21-18), art-21-18 — https://japanlaw.org/ja/inheritance-tax-act/art-21-18 · https://japanlaw.org/l/325AC0000000073/art-21-18
- art-21-18/par-1: 第二十一条の九第一項 → 相続税法 第二十一条の九第一項 (Article 21-9, paragraph (1)), art-21-9/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-9/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-1
- art-21-18/par-1: 同条第二項 → 相続税法 第二十一条の九第二項 (Article 21-9, paragraph (2)), art-21-9/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-21-9/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-2
- art-21-18/par-1: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-21-18/par-2: 前項 → 相続税法 第二十一条の十八第一項 (Article 21-18, paragraph (1)), art-21-18/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-18/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-18/par-1
- art-21-18/par-2: 第二十一条の九第二項 → 相続税法 第二十一条の九第二項 (Article 21-9, paragraph (2)), art-21-9/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-21-9/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-2
- art-21-18/par-2: 同条第一項 → 相続税法 第二十一条の九第一項 (Article 21-9, paragraph (1)), art-21-9/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-9/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-1
- art-21-18/par-2: 前条第二項 → 相続税法 第二十一条の十七第二項 (Article 21-17, paragraph (2)), art-21-17/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-21-17/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-17/par-2
- art-21-18/par-2: 第三項 → 相続税法 第二十一条の十七第三項 (Article 21-17, paragraph (3)), art-21-17/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-21-17/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-17/par-3
- art-21-18/par-3: 第一項 → 相続税法 第二十一条の十八第一項 (Article 21-18, paragraph (1)), art-21-18/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-18/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-18/par-1
- art-21-18/par-3: 第二十一条の九第二項 → 相続税法 第二十一条の九第二項 (Article 21-9, paragraph (2)), art-21-9/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-21-9/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-2
- art-21-18/par-3: 前二項 → 相続税法 第二十一条の十八第二項 (Article 21-18, paragraph (2)), art-21-18/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-21-18/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-18/par-2
---
## 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-20261011T162312-005, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T162312-006, translated 2026-10-11
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T162312-010, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-005, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-006, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-007, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T171218-001, translated 2026-10-11
- This site's parser, version 190 — 相続税法 — structure, counts, cross-references and defined terms, computed 2026-10-11