# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十九条の二 (Article 69-2) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - 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: 第六十九条の二 (Article 69-2)（在外財産等についての相続税の課税価格の計算の特例） — address `art-69-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-69-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-69-2 - 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. --- ### 第六十九条の二（在外財産等についての相続税の課税価格の計算の特例） — Special Provisions on Calculation of the Taxable Value for Inheritance Tax on Overseas Property, etc. caption: machine translation, not official art-69-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-69-2 · https://japanlaw.org/l/332AC0000000026/art-69-2 **第一項** 相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下第七十条の八の二までにおいて同じ。）により取得した財産のうちに昭和二十年八月十五日において相続税法の施行地外にあつた財産その他財務省令で定める財産（以下この条及び次条において「在外財産等」という。）がある場合には、当該在外財産等（当該相続に係る同法第二十七条の規定による申告書の提出期限までに、財務省令で定めるところによりその価額を算定することができるものを除く。）の価額は、当該相続又は遺贈に係る相続税の課税価格の計算の基礎に算入しない。 art-69-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-69-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-2/par-1 If the property acquired through inheritance or bequest (including a gift that takes effect upon the death of the donor; hereinafter the same applies up to Article 70-8-2) includes property that was located outside the area where the Inheritance Tax Act is in force on August 15, 1945, or other property specified by Order of the Ministry of Finance (referred to as "overseas property, etc." in this Article and the following Article), the value of that overseas property, etc. (excluding that whose value can be calculated, as provided by Order of the Ministry of Finance, by the due date for filing the return under the provisions of Article 27 of that Act pertaining to that inheritance) is not included in the basis for calculating the taxable value for inheritance tax pertaining to that inheritance or bequest. machine translation, not official **第二項** 相続又は包括遺贈により承継した被相続人の債務のうちに相続税法の施行地外において履行すべき財務省令で定める債務で昭和二十年八月十五日において存したものがあるときは、当該債務の金額は、当該相続に係る相続税の課税価格の計算上、同法第十三条の規定による債務控除の金額に算入しない。 art-69-2/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-69-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-69-2/par-2 If the obligations of the decedent succeeded to through inheritance or universal legacy include obligations specified by Order of the Ministry of Finance that are to be performed outside the area where the Inheritance Tax Act is in force and that existed on August 15, 1945, the amount of those obligations is not included in the amount of debt deduction under the provisions of Article 13 of that Act in calculating the taxable value for inheritance tax pertaining to that inheritance. machine translation, not official **第三項** 第一項の規定は、同項の規定の適用を受けようとする者の当該相続に係る相続税法第二十七条の規定による申告書に同項の規定の適用を受けようとする旨及び在外財産等の明細に関する事項の記載がない場合には、適用しない。 art-69-2/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-69-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-69-2/par-3 The provisions of paragraph (1) do not apply if the return under the provisions of Article 27 of the Inheritance Tax Act pertaining to that inheritance of the person seeking the application of the provisions of that paragraph does not contain a statement to the effect that the person seeks the application of the provisions of that paragraph and of the matters concerning the details of the overseas property, etc. machine translation, not official --- ## Cites - art-69-2/par-1: この条 → 租税特別措置法 第六十九条の二 (Article 69-2), art-69-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-69-2 · https://japanlaw.org/l/332AC0000000026/art-69-2 - art-69-2/par-1: 次条 → 租税特別措置法 第六十九条の三 (Article 69-3), art-69-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-69-3 · https://japanlaw.org/l/332AC0000000026/art-69-3 - art-69-2/par-1: 第七十条の八の二 → 租税特別措置法 第七十条の八の二 (Article 70-8-2), art-70-8-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-8-2 · https://japanlaw.org/l/332AC0000000026/art-70-8-2 - art-69-2/par-3: 相続税法第二十七条 → e-Gov law 325AC0000000073, 第二十七条 (Article 27), art-27 — not held in this collection - art-69-2/par-3: 第一項 → 租税特別措置法 第六十九条の二第一項 (Article 69-2, paragraph (1)), art-69-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-69-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-2/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第六十九条の二第一項（在外財産等についての相続税の課税価格の計算の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-69-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-2/par-1 - 租税特別措置法 第六十九条の二第三項（在外財産等についての相続税の課税価格の計算の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-69-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-69-2/par-3 - 租税特別措置法 第六十九条の三第一項（在外財産等の価額が算定可能となつた場合の修正申告等） — https://japanlaw.org/ja/special-taxation-measures-act/art-69-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-1 - 租税特別措置法 第六十九条の三第二項（在外財産等の価額が算定可能となつた場合の修正申告等） — https://japanlaw.org/ja/special-taxation-measures-act/art-69-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-169, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07