CINXE.COM
Inheritance Tax Act - Japanese/English - Japanese Law Translation
<!DOCTYPE html> <html> <head> <meta charset="utf-8"/> <meta name="viewport" content="width=device-width, initial-scale=1"> <title>Inheritance Tax Act - Japanese/English - Japanese Law Translation</title> <link href="/favicon.ico" type="image/x-icon" rel="icon"/><link href="/favicon.ico" type="image/x-icon" rel="shortcut icon"/> <link rel="preconnect" href="https://fonts.gstatic.com"> <link href="https://fonts.googleapis.com/css2?family=Noto+Sans+JP:wght@400;500;700&display=swap" rel="stylesheet"> <link href="https://fonts.googleapis.com/css2?family=Inter:wght@400;700&display=swap" rel="stylesheet"> <link href="https://fonts.googleapis.com/icon?family=Material+Icons" rel="stylesheet"> <link rel="shortcut icon" href="/img/favicon.ico"> <link rel="stylesheet" href="/css/color.css"/> <link rel="stylesheet" href="/css/light.css" id="colorMode"/> <script src="/js/main.js"></script> <script src="/js/setting.js"></script> <script src="/js/color.js"></script> <link rel="stylesheet" href="/css/main.css"/> <script src="/js/font.js" defer="defer"></script> <link rel="stylesheet" href="/css/laws.css"/><link rel="stylesheet" href="/css/style.css"/><link rel="stylesheet" href="/css/toc.css"/> <script src="/js/laws.js"></script><script src="/js/balloon.js"></script> <link rel="stylesheet" href="/css/law_contents.css"/> </head> <body class="en"> <header> <nav> <div class="top-header"> <div class="site-name"> <a id="pageTop" href="/en" class="title">Japanese Law Translation</a> </div> <div class="top-links"> <a href="#" class="language" onclick="langChange(event, '/ja/laws/view/449')"> <span class="material-icons">language</span> <span class="menu-label">日本語</span> </a> <a class="pc" href="/help/en" target="_blank"> <span class="material-icons">menu_book</span> <span class="menu-label">User Guide</span> </a> <div class="font-size pc"> <div class="icon"> <a id="fstSmall" href="#" class="small" onclick="applyFontSize(event, 1)">A</a> <a id="fstMedium" href="#" class="medium" onclick="applyFontSize(event, 2)">A</a> <a id="fstLarge" href="#" class="large" onclick="applyFontSize(event, 3)">A</a> </div> <script> if (fontSize == 2) { document.getElementById('fstSmall').classList.remove('selected'); document.getElementById('fstMedium').classList.add('selected'); document.getElementById('fstLarge').classList.remove('selected'); } else if (fontSize == 3) { document.getElementById('fstSmall').classList.remove('selected'); document.getElementById('fstMedium').classList.remove('selected'); document.getElementById('fstLarge').classList.add('selected'); } else { document.getElementById('fstSmall').classList.add('selected'); document.getElementById('fstMedium').classList.remove('selected'); document.getElementById('fstLarge').classList.remove('selected'); } </script> <div class="menu-label">Text Size</div> </div> <a href="#" class="invert pc" onclick="changeColor(event)"> <span class="material-icons">invert_colors</span> <span class="menu-label">Invert</span> </a> </div> </div> </nav> </header> <main class="main law-contents" id="main"> <script> if (this.window.innerWidth <= 768) { hideMenuOnMain(); } </script> <div class="main-contents laws"> <div class="submenu"> </div> <div class="law-contents"> <div id="lawInfo" class="law-info"> <div class="title"> 相続税法(昭和二十五年法律第七十三号) </div> <div class="title"> Inheritance Tax Act (Act No. 73 of 1950) </div> <div class="last-version"> <span class="label">最終更新:</span> </div> <div class="last-version"> <span class="label">Last Version: </span> </div> <div class="tab"> <div id="tocTab" class="tab-item active" onclick="changeInfoArea(event)">TOC</div> <div id="historyTab" class="tab-item" onclick="changeInfoArea(event)">History</div> </div> <div class="info-area active"> <div id="tocArea" class="info-area-item active"> </div> <script> var toggler = document.getElementsByClassName("caret"); var i; for (i = 0; i < toggler.length; i++) { toggler[i].addEventListener("click", function() { this.classList.toggle("caret-up"); }); } </script> <div id="historyArea" class="info-area-item"> <ul class="history"> </ul> </div> </div> </div> <div id="lawBody" class="law-body"> <div class="Laws"> <div class="LawBody"> <div class="LawTitle"> <span class="LawTitle_text">相続税法</span> <br> <span class="LawTitle_text">Inheritance Tax Act </span> </div> <div class="LawNum"> 昭和二十五年法律第七十三号 <br> Act No. 73 of 1950 </div> </div> <div class="title-only-message"> <div>この法令は翻訳されていません。日本語のデータはこちらのサイトで閲覧できます。(<a href="https://elaws.e-gov.go.jp/">e-Gov法令検索</a>)</div> <div>This law is not translated. Japanese text can be found at the following website. (<a href="https://elaws.e-gov.go.jp/">e-Gov System</a>)</div> </div> </div> </div> </div> </div> <form id="hiddenForm" action="" method="post"> <input type="hidden" name="_csrfToken" autocomplete="off" value="8Isu4MZnwgLu4nYcjjG44ycxRc9nqTSm2i+zK8QgRr1HKv5hk5c557OrWYKCizY+w5qbWZ7ycN1oTucPJLy6TY6TGH3aBYT6Fwdx+gHKAZLsFoUT/RNzjHcdzlSqoA2Fishpt7XtAgn1/6Jq+spDvw=="> </form> </main> <footer> <div class="copyright">Japanese Law Translation Database System<br/>Copyright © 2024 Ministry of Justice, Japan. All Rights Reserved.</div> <nav> <div class="footer-tab"> <div id="fti1" class="footer-tab-item active" onclick="showContents()">Main Text</div> <div id="fti2" class="footer-tab-item" onclick="showInfo()">TOC/History</div> </div> </nav> <script> updateVisitCount(); showEnqMessage(); function showContents() { if (window.innerWidth < 768) { let fti1 = document.getElementById('fti1'); let fti2 = document.getElementById('fti2'); fti1.classList.add('active'); fti2.classList.remove('active'); let lawBody = document.getElementById('lawBody'); let lawInfo = document.getElementById('lawInfo'); lawBody.style.display = 'block'; lawInfo.style.display = 'none'; } } function showInfo() { let fti1 = document.getElementById('fti1'); let fti2 = document.getElementById('fti2'); fti1.classList.remove('active'); fti2.classList.add('active'); let lawBody = document.getElementById('lawBody'); let lawInfo = document.getElementById('lawInfo'); lawBody.style.display = 'none'; lawInfo.style.display = 'block'; } function toggleCheckboxes(el, id) { toggleDescendant(el, id); toggleAncestor(el, id); } function toggleDescendant(el, id) { if (el.checked) { checkDescendant(id) } else { uncheckDescendant(id) } } function toggleAncestor(el, id) { if (el.checked) { checkAncestor(el, id) } else { // do nothing } } function checkAll(ev) { ev.preventDefault(); let checkboxes = document.getElementsByClassName('toc-checkbox'); for (chk of checkboxes) { chk.checked = true; } toggleContents(); } function checkDescendant(id) { let checkboxes if (id == 'mp') { checkboxes = document.querySelectorAll('input[id*="mp"]'); } else { checkboxes = document.querySelectorAll('input[id^=' + id + ']'); } for (chk of checkboxes) { let re = new RegExp(id + '[0-9]'); if (re.test(chk.id) == false) { chk.checked = true; } } toggleContents(); } function checkAncestor(el) { let selfId = el.id; // main provisionのチェック if (selfId.indexOf('-mp') > -1) { let mpChk = document.getElementById('mp-chk'); mpChk.checked = true; } checkboxes = document.getElementsByClassName('toc-checkbox'); for (chk of checkboxes) { let ancId = chk.id; let ancIdShort = ancId.replace(/-.+/, ''); if (selfId.indexOf(ancIdShort) == 0) { chk.checked = true; } } toggleContents(); } function uncheckAll(ev) { ev.preventDefault(); let checkboxes = document.getElementsByClassName('toc-checkbox'); for (chk of checkboxes) { chk.checked = false; } toggleContents(); } function uncheckDescendant(id) { let checkboxes if (id == 'mp') { checkboxes = document.querySelectorAll('input[id*="mp"]'); } else { checkboxes = document.querySelectorAll('input[id^=' + id + ']'); } for (chk of checkboxes) { let re = new RegExp(id + '[0-9]'); if (re.test(chk.id) == false) { chk.checked = false; } } toggleContents(); } function toggleContents() { let checkboxes = document.getElementsByClassName('toc-checkbox'); for (chk of checkboxes) { let id = chk.id; id = id.replace('-chk', ''); id = id.replace('-mp', ''); let elem = document.getElementById(id); if (elem) { if (chk.checked) { elem.style.display = 'block'; } else { elem.style.display = 'none'; } } } } function showMemo(el) { console.log(el); let memo = el.getElementsByClassName('balloon'); console.log(memo[0]); memo[0].style.display = 'inline-block'; } function hideMemo(el) { let memo = el.getElementsByClassName('balloon'); memo[0].style.display = 'none'; } </script> </footer id="footer"> <script> if (this.window.innerWidth <= 768) { hideMenuOnFooter(); } </script> </body> </html>