The debts the amounts of which are to be deducted pursuant to the provisions of the preceding Article are limited to those recognized as certain.
前条の規定によりその金額を控除すべき債務は、確実と認められるものに限る。
The amount of taxes and public charges to be deducted pursuant to the provisions of the preceding Article is to include, in addition to the amount of those for which the debt was finalized at the time of the decedent's death, the amounts, specified by Cabinet Order, of income tax, inheritance tax, gift tax, land value tax, revaluation tax, registration and license tax, motor vehicle tonnage tax, consumption tax, liquor tax, tobacco tax, gasoline tax, local gasoline tax, petroleum gas tax, aviation fuel tax, petroleum and coal tax and stamp tax and other taxes and public charges relating to the decedent.
前条の規定によりその金額を控除すべき公租公課の金額は、被相続人の死亡の際債務の確定しているものの金額のほか、被相続人に係る所得税、相続税、贈与税、地価税、再評価税、登録免許税、自動車重量税、消費税、酒税、たばこ税、揮発油税、地方揮発油税、石油ガス税、航空機燃料税、石油石炭税及び印紙税その他の公租公課の額で政令で定めるものを含むものとする。
The amount of taxes and public charges for which the debt is finalized as referred to in the preceding paragraph does not include the amount of income tax subject to the tax payment grace period prescribed in Article 137-2, paragraph (1) of the Income Tax Act in the case where the decedent had been subject to the application of Article 137-2, paragraph (1) (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Departure from Japan Apply) of that Act (including the case where it applies pursuant to paragraph (2) of that Article; the same applies in Article 32, paragraph (1), item (ix), (a)), or the amount of income tax subject to the tax payment grace period prescribed in Article 137-3, paragraph (4) of that Act in the case where the decedent had been subject to the application of paragraphs (1) and (2) of that Article (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Transfer of Assets to Non-Residents by Gift, etc. Apply) (including the case where these provisions apply pursuant to paragraph (3) of that Article); provided, however, that this does not apply to the amount of income tax subject to the tax payment grace period prescribed in Article 137-2, paragraph (1) of that Act that an heir of the decedent (including a universal legatee; the same applies hereinafter in this paragraph and in that item) who has succeeded to the decedent's obligation to pay pursuant to the provisions of paragraph (13) of that Article has come to pay, and the amount of interest tax on that amount of income tax subject to the tax payment grace period (limited to that relating to the period from the day following the due date for payment under the provisions of Article 128 (Payment upon Filing) or Article 129 (Payment upon Filing in the Event of the Taxpayer's Death) of that Act for the income tax relating to that amount of income tax subject to the tax payment grace period until the day of the decedent's death), or to the amount of income tax subject to the tax payment grace period prescribed in Article 137-3, paragraph (4) of that Act that an heir of the decedent who has succeeded to the decedent's obligation to pay pursuant to the provisions of paragraph (15) of that Article has come to pay, and the amount of interest tax on that amount of income tax subject to the tax payment grace period (limited to that relating to the period from the day following the due date for payment under the provisions of Part II, Chapter V, Section 2, Subsection 3 (Payment) of that Act for the income tax relating to that amount of income tax subject to the tax payment grace period until the day of the decedent's death).
前項の債務の確定している公租公課の金額には、被相続人が、所得税法第百三十七条の二第一項（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予）（同条第二項の規定により適用する場合を含む。第三十二条第一項第九号イにおいて同じ。）の規定の適用を受けていた場合における同法第百三十七条の二第一項に規定する納税猶予分の所得税額並びに同法第百三十七条の三第一項及び第二項（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適用がある場合の納税猶予）（これらの規定を同条第三項の規定により適用する場合を含む。）の規定の適用を受けていた場合における同条第四項に規定する納税猶予分の所得税額を含まない。ただし、同法第百三十七条の二第十三項の規定により当該被相続人の納付の義務を承継した当該被相続人の相続人（包括受遺者を含む。以下この項及び同号において同じ。）が納付することとなつた同条第一項に規定する納税猶予分の所得税額及び当該納税猶予分の所得税額に係る利子税の額（当該納税猶予分の所得税額に係る所得税の同法第百二十八条（確定申告による納付）又は第百二十九条（死亡の場合の確定申告による納付）の規定による納付の期限の翌日から当該被相続人の死亡の日までの間に係るものに限る。）並びに同法第百三十七条の三第十五項の規定により当該被相続人の納付の義務を承継した当該被相続人の相続人が納付することとなつた同条第四項に規定する納税猶予分の所得税額及び当該納税猶予分の所得税額に係る利子税の額（当該納税猶予分の所得税額に係る所得税の同法第二編第五章第二節第三款（納付）の規定による納付の期限の翌日から当該被相続人の死亡の日までの間に係るものに限る。）については、この限りでない。