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This text is not in force yetIt on 1 January 2027, in 2 months
Read the text in force →所得税法施行令
Chapter VI Special Provisions on Amended Returns
The law as Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 93 of 2026) leaves it, with the words it changes marked.
The main text is read a page at a time: a chapter to a page, and a long chapter in runs of articles. The whole main text, and the supplementary provisions and appended tables this amendment changes. Those it leaves untouched are on the page for the text in force.
The grounds specified by Cabinet Order prescribed in Article 151-6, paragraph (1), item (iv) (Special Provisions on Amended Returns upon Division of the Estate or Similar Event) of the Act are the following grounds.
法第百五十一条の六第一項第四号（遺産分割等があつた場合の修正申告の特例）に規定する政令で定める事由は、次に掲げる事由とする。
the rendering of a judgment in an action concerning the vesting of rights in property acquired by inheritance or bequest;
相続又は遺贈により取得した財産についての権利の帰属に関する訴えについての判決があつたこと。
the fulfillment of the condition in the case of a conditional bequest.
条件付の遺贈について、条件が成就したこと。