Article 29Inheritance Tax Returns for Persons Given Property Pertaining to an Estate Corporation, etc.
第二十九条（相続財産法人に係る財産を与えられた者等に係る相続税の申告書）
A person who has newly come to fall under the requirements for filing a return prescribed in Article 27, paragraph (1) because a cause prescribed in Article 4, paragraph (1) or (2) has occurred must, notwithstanding that paragraph, file with the competent district director with jurisdiction over the place for tax payment a return stating the taxable value, the amount of inheritance tax and other matters specified by Ministry of Finance Order, within 10 months from the day following the day on which the person came to know that that cause had occurred (or, if the person comes not to have a domicile and residence in the area where this Act is enforced within that period without filing a notification of a tax agent under Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes, by the day on which the person comes not to have that domicile and residence).
第四条第一項又は第二項に規定する事由が生じたため新たに第二十七条第一項に規定する申告書を提出すべき要件に該当することとなつた者は、同項の規定にかかわらず、当該事由が生じたことを知つた日の翌日から十月以内（その者が国税通則法第百十七条第二項（納税管理人）の規定による納税管理人の届出をしないで当該期間内にこの法律の施行地に住所及び居所を有しないこととなるときは、当該住所及び居所を有しないこととなる日まで）に課税価格、相続税額その他財務省令で定める事項を記載した申告書を納税地の所轄税務署長に提出しなければならない。
The provisions of Article 27, paragraph (2) and paragraphs (4) through (6) apply mutatis mutandis to the case referred to in the preceding paragraph.
第二十七条第二項及び第四項から第六項までの規定は、前項の場合について準用する。