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Article 491

第四百九十一条

When a person has been sentenced to confiscation, or to fines or collection of a sum of equivalent value in lieu of confiscation in accordance with the provisions of laws and regulations on taxation and other public impositions and on monopolies, in the event that said person dies after the decision becomes final and binding, the sentence may be executed on said person's estate.

没収又は租税その他の公課若しくは専売に関する法令の規定により言い渡した罰金若しくは追徴は、刑の言渡を受けた者が判決の確定した後死亡した場合には、相続財産についてこれを執行することができる。

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