1 article
Chapter VI Special Provisions on Amended Returns
第六章 修正申告の特例
第二百七十三条の二
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。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.