Article 151-5Special Provisions on Returns Filed after the Deadline and Similar Matters upon Division of the Estate or Similar Event
第百五十一条の五（遺産分割等があつた場合の期限後申告等の特例）
The heir of a Resident who has newly come to meet the requirements under which a return must be filed under Article 125, paragraph (1) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) because Article 60-3, paragraph (1) (Special Provisions on Capital Gains and Similar Income If Assets Are Transferred to a Nonresident by Gift or Similar Means) has been applied due to a division of the estate or similar event as prescribed in paragraph (1) of the following Article (hereinafter referred to as a "division of the estate or similar event" in this Article) that occurred after the deadline for filing a return under Article 125, paragraph (1) must file a return filed after the deadline for the year that includes the date of the Resident's death within four months from the date on which the division of the estate or similar event occurred, and must pay the amount of tax payable as a result of filing that return filed after the deadline within that time limit.
The heir of a Resident who has newly come to meet the requirements under which a return may be filed under Article 125, paragraph (2) because Article 60-3, paragraph (1) has been applied due to the occurrence of a division of the estate or similar event may file a return under that paragraph for the year that includes the date of the Resident's death after the division of the estate or similar event has occurred.
The heir of a Resident who has newly come to meet the requirements under which a return may be filed under Article 125, paragraph (3) because Article 60-3, paragraph (1) has been applied due to a division of the estate or similar event that occurred after the deadline for filing a return under Article 125, paragraph (3) may file a return filed after the deadline for the year that includes the date of the Resident's death.
If a person who is required to file a return filed after the deadline pursuant to paragraph (1) does not file that return filed after the deadline, the competent district director for the locality in which the taxpayer pays taxes makes a determination of the amount of income, the amount of income tax, and the other information that should have been indicated in that return filed after the deadline.
The provisions of the Act on General Rules for National Taxes apply to a return filed after the deadline under paragraph (1) and to a determination under the preceding paragraph as follows:
a return filed after the deadline that is filed within the deadline for filing prescribed in paragraph (1) is deemed to be a return filed by the due date as prescribed in Article 17, paragraph (2) (Filing of a Return by the Due Date) of the Act on General Rules for National Taxes;
当該期限後申告書で第一項に規定する提出期限内に提出されたものについては、これを国税通則法第十七条第二項（期限内申告）に規定する期限内申告書とみなす。
for a return filed after the deadline that is filed after the deadline for filing prescribed in paragraph (1) and for the determination, the terms "statutory Tax Return due date" and "statutory payment due date" in the provisions of Chapters II through VII (Determination of National Tax Liability and Related Matters) of the Act on General Rules for National Taxes are deemed to be replaced with "the deadline for filing a return filed after the deadline prescribed in Article 151-5, paragraph (1) (Special Provisions on Returns Filed after the Deadline and Similar Matters upon Division of the Estate or Similar Event) of the Income Tax Act".
当該期限後申告書で第一項に規定する提出期限後に提出されたもの及び当該決定については、国税通則法第二章から第七章まで（国税の納付義務の確定等）の規定中「法定申告期限」とあり、及び「法定納期限」とあるのは、「所得税法第百五十一条の五第一項（遺産分割等があつた場合の期限後申告等の特例）に規定する期限後申告書の提出期限」とする。
The right to claim from the national government a refund arising from the filing of a return under the provisions of paragraphs (1) through (3) is extinguished by prescription if it is not exercised for five years from the date on which the division of the estate or similar event occurred.
第一項から第三項までの規定による申告書を提出することによる還付金の国に対する請求権は、遺産分割等の事由が生じた日から五年間行使しないことによつて、時効により消滅する。
Read this with the articles around it
(Filing of a Return by the Due Date)
A tax return filed pursuant to the provisions of the preceding paragraph is referred to as a "return filed by the due date."
前項の規定により提出する納税申告書は、期限内申告書という。
Open this provision(Filing a Tax Return If the Taxpayer Has Died Partway Through the Year)
If the circumstances, when a Resident dies partway through the year, constitute a case in which a return under Article 120, paragraph (1) (Filing Income Tax Returns) must be filed in connection with…
居住者が年の中途において死亡した場合において、その者のその年分の所得税について第百二十条第一項（確定所得申告）の規定による申告書を提出しなければならない場合に該当するときは、その相続人は、第三項の規定による申告書を提出する場合を除き、政令で定めるところにより…
Open this provision(Filing a Tax Return If the Taxpayer Has Died Partway Through the Year)
If the circumstances, when a Resident dies partway through the year, constitute a case in which it is permissible to file a return under Article 122, paragraph (1) or paragraph (2)…
居住者が年の中途において死亡した場合において、その者のその年分の所得税について第百二十二条第一項又は第二項（還付等を受けるための申告）の規定による申告書を提出することができる場合に該当するときは、その相続人は、次項の規定による申告書を提出することができる場合を除き、政令で定めるところにより、税務署長に対し…
Open this provision(Filing a Tax Return If the Taxpayer Has Died Partway Through the Year)
If the circumstances, when a Resident dies partway through the year, constitute a case in which it is permissible to file a return under Article 123, paragraph (1) (Filing Tax Returns Showing Losses)…
居住者が年の中途において死亡した場合において、その者のその年分の所得税について第百二十三条第一項（確定損失申告）の規定による申告書を提出することができる場合に該当するときは、その相続人は、政令で定めるところにより、その相続の開始があつたことを知つた日の翌日から四月を経過した日の前日までに、税務署長に対し…
Open this provisionSpecial Provisions on Returns Filed after the Deadline and Similar Matters upon Division of the Estate or Similar Event
The heir of a Resident who has newly come to meet the requirements under which a return must be filed under Article 125, paragraph (1)…
第百二十五条第一項（年の中途で死亡した場合の確定申告）の規定による申告書の提出期限後に生じた次条第一項に規定する遺産分割等の事由（以下この条において「遺産分割等の事由」という。）により第六十条の三第一項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例）の規定が適用されたため新たに第百二十五条第一項の規定に…
Open this provisionSpecial Provisions on Returns Filed after the Deadline and Similar Matters upon Division of the Estate or Similar Event
The heir of a Resident who has newly come to meet the requirements under which a return must be filed under Article 125, paragraph (1)…
第百二十五条第一項（年の中途で死亡した場合の確定申告）の規定による申告書の提出期限後に生じた次条第一項に規定する遺産分割等の事由（以下この条において「遺産分割等の事由」という。）により第六十条の三第一項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例）の規定が適用されたため新たに第百二十五条第一項の規定に…
Open this provisionSpecial Provisions on Returns Filed after the Deadline and Similar Matters upon Division of the Estate or Similar Event
The heir of a Resident who has newly come to meet the requirements under which a return may be filed under Article 125, paragraph (2) because Article 60-3…
遺産分割等の事由が生じたことにより第六十条の三第一項の規定が適用されたため新たに第百二十五条第二項の規定による申告書を提出することができる要件に該当することとなつた居住者の相続人は、当該遺産分割等の事由が生じた後に、当該居住者の死亡の日の属する年分の同項の規定による申告書を提出することができる。
Open this provisionSpecial Provisions on Returns Filed after the Deadline and Similar Matters upon Division of the Estate or Similar Event
The heir of a Resident who has newly come to meet the requirements under which a return may be filed under Article 125, paragraph (3) because Article 60-3…
第百二十五条第三項の規定による申告書の提出期限後に生じた遺産分割等の事由により第六十条の三第一項の規定が適用されたため新たに第百二十五条第三項の規定による申告書を提出することができる要件に該当することとなつた居住者の相続人は、当該居住者の死亡の日の属する年分の期限後申告書を提出することができる。
Open this provisionSpecial Provisions on Returns Filed after the Deadline and Similar Matters upon Division of the Estate or Similar Event
If a person who is required to file a return filed after the deadline pursuant to paragraph (1) does not file that return filed after the deadline, the competent district director for the locality in…
第一項の規定により期限後申告書を提出すべき者が当該期限後申告書を提出しなかつた場合には、納税地の所轄税務署長は、当該期限後申告書に記載すべきであつた所得金額、所得税の額その他の事項につき決定を行う。
Open this provisionSpecial Provisions on Amended Returns upon Division of the Estate or Similar Event
If, due to any of the following events that has occurred with regard to a Resident to whom the provisions of Article 60-3, paragraphs (1) through (3)…
相続の開始の日の属する年分の所得税につき第六十条の三第一項から第三項まで（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例）の規定の適用を受けた居住者について生じた次に掲げる事由（以下この項において「遺産分割等の事由」という。）により…
Open this provisionSpecial Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer
If Securities and similar interests held by a Resident are transferred to a Nonresident by gift, hereditary succession, or a legacy…
居住者の有する有価証券等が、贈与、相続又は遺贈（以下この条において「贈与等」という。）により非居住者に移転した場合には、その居住者の事業所得の金額、譲渡所得の金額又は雑所得の金額の計算については、別段の定めがあるものを除き、その贈与等の時に、その時における価額に相当する金額により…
Open this provisionResident
「居住者」
An individual who has a domicile in Japan, or who has had a residence in Japan continuously for one year or more up to now.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
Nonresident
「非居住者」
An individual who is not a resident.
Defined inArticle 2, paragraph (1), item (v)· applies throughout the law
return filed after the deadlinemachine translation
「期限後申告書」
A tax return filed after the deadline, as defined in Article 18, paragraph (2) of the Act on General Rules for National Taxes (Act No. 66 of 1962).
Defined inArticle 2, paragraph (1), item (xxxviii)· applies throughout the law
determinationmachine translation
「決定」
A determination of tax under Article 25 of the Act on General Rules for National Taxes, by which the district tax office director (税務署長) fixes the tax base and tax of someone who should have filed a return and did not; in the Articles this definition lists, the word is used in another sense.
Defined inArticle 2, paragraph (1), item (xliv)· applies throughout the law, except in Articles 19, 44-2, 52, 57-4, 151-4, 159, 160 and 228-2
heirmachine translation
「相続人」
An heir, including, wherever this Act uses the word, a universal legatee (包括受遺者): a person to whom a will leaves all or a share of an estate as a whole, rather than particular property.
Defined inArticle 2, paragraph (2)· applies throughout the law
division of the estate or similar eventmachine translation
「遺産分割等の事由」
An event of the kind listed in Article 151-6, paragraph (1) — such as a division of the estate, a change of heirs or the discovery of a will — that, occurring after the filing deadline for a resident who died during the year, brings the rule on assets passing to nonresidents (Article 60-3) into play, so that the heirs must file a late return (期限後申告書) within four months.
Short name set inArticle 151-5, paragraph (1)· applies only in this article
division of the estate or similar eventmachine translation
「遺産分割等の事由」
An event listed in Article 151-6, paragraph (1) — a division of the estate that differs from the statutory shares (相続分), a change of heirs such as by a court decision, the discovery of a will or the renouncing of a bequest, or a similar event a Cabinet Order (政令) specifies — that changes the assets treated as passing to nonresidents, so that the heirs must file an amended return (修正申告書) within four months.
Short name set inArticle 151-6, paragraph (1)· applies only in this paragraph
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.