Where an heir submits a return under Article 45, paragraph (2) or (3) or Article 46, paragraph (2) of the Act, the matters specified by Ministry of Finance Order must also be stated in that return, in addition to the matters set out in the items of Article 45, paragraph (1) of the Act.
Where a return under the preceding paragraph is submitted and there are two or more heirs, that return must be submitted by each heir in a single document bearing their joint signatures; provided, however, that this does not preclude each heir from submitting it separately with the names of the other heirs appended.
前項の申告書を提出する場合において、相続人が二人以上あるときは、当該申告書は、各相続人が連署による一の書面で提出しなければならない。ただし、他の相続人の氏名を付記して各別に提出することを妨げない。
Where a return prescribed in the preceding paragraph (limited to one in which a shortfall set out in Article 45, paragraph (1), item (v) or (vii) of the Act is stated) is submitted by the method under the main clause of the preceding paragraph, those shortfalls must be stated in that return for each person.
前項本文の方法により同項に規定する申告書（法第四十五条第一項第五号又は第七号に掲げる不足額の記載のあるものに限る。）を提出するときは、当該申告書には、これらの不足額を各人別に記載しなければならない。
An heir who has submitted a return prescribed in paragraph (2) by the method under the proviso to that paragraph must, without delay, notify the other heirs of the outline of the matters stated in that return.
The provisions of paragraphs (1) and (2) and the preceding paragraph apply mutatis mutandis where an individual business operator that is to submit a return under Article 42, paragraph (1), (4) or (6) of the Act dies, without having submitted that return, during the period from the day following the last day of the one-month interim filing period (or, where that one-month interim filing period is the one-month period beginning on the day of commencement of that taxable period, the day on which two months have elapsed from the day of commencement of that taxable period), the three-month interim filing period or the six-month interim filing period prescribed in those provisions relating to that return until the deadline for filing that return, and the heir submits that return (including a return under paragraph (1), (4) or (6) of that Article that states the matters set out in the items of Article 43, paragraph (1) of the Act).
第一項、第二項及び前項の規定は、法第四十二条第一項、第四項又は第六項の規定による申告書を提出すべき個人事業者が当該申告書に係るこれらの規定に規定する一月中間申告対象期間の末日の翌日（当該一月中間申告対象期間が当該課税期間開始の日以後一月の期間である場合には、当該課税期間開始の日から二月を経過した日）、三月中間申告対象期間の末日の翌日又は六月中間申告対象期間の末日の翌日から当該申告書の提出期限までの間に当該申告書を提出しないで死亡した場合において、その相続人が当該申告書（同条第一項、第四項又は第六項の規定による申告書で法第四十三条第一項各号に掲げる事項を記載したものを含む。）を提出する場合について準用する。
The provisions of paragraphs (1), (2) and (4) apply mutatis mutandis where a person that is to submit a special return dies, without having submitted that special return, before the deadline for filing that special return, and the heir submits that special return.
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