Article 49Disclosure of Contents of Gift Tax Returns Relating to Settlement Taxation at Inheritance, etc.
第四十九条（相続時精算課税等に係る贈与税の申告内容の開示等）
A person who has acquired property by inheritance or bequest (including a gift of property acquired by gift from the decedent for the relevant succession to which Article 21-9, paragraph (3) applies) may, where there are other persons who have acquired property by that inheritance or bequest (referred to as "other co-heirs, etc." in this paragraph), only when necessary for the filing of a return filed by the due date, a return filed after the deadline or an amended return for the inheritance tax of that decedent, or for a request for reassessment under Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes, request, as prescribed by Cabinet Order, the competent district director for the place of domicile of the decedent for the relevant succession at the time of death or any other place specified by Cabinet Order to disclose the following amounts (where there are two or more other co-heirs, etc., the total of those amounts for all of the other co-heirs, etc.):
相続又は遺贈（当該相続に係る被相続人からの贈与により取得した財産で第二十一条の九第三項の規定の適用を受けるものに係る贈与を含む。）により財産を取得した者は、当該相続又は遺贈により財産を取得した他の者（以下この項において「他の共同相続人等」という。）がある場合には、当該被相続人に係る相続税の期限内申告書、期限後申告書若しくは修正申告書の提出又は国税通則法第二十三条第一項（更正の請求）の規定による更正の請求に必要となるときに限り、次に掲げる金額（他の共同相続人等が二人以上ある場合にあつては、全ての他の共同相続人等の当該金額の合計額）について、政令で定めるところにより、当該相続に係る被相続人の死亡の時における住所地その他の政令で定める場所の所轄税務署長に開示の請求をすることができる。
the total of the amounts pertaining to the taxable value for gift tax prescribed in each of the following, according to the following classification of gifted property to be added (meaning the gifted property to be added prescribed in Article 19, paragraph (1); the same applies hereinafter in this item) that the other co-heirs, etc. acquired by gift from that decedent:
gifted property to be added that was acquired within three years before the commencement of the succession: the total of the taxable values for gift tax stated in the gift tax returns;
相続の開始前三年以内に取得した加算対象贈与財産 贈与税の申告書に記載された贈与税の課税価格の合計額
gifted property to be added other than the gifted property to be added set forth in (a): the balance remaining after deducting 1,000,000 yen from the total of the taxable values for gift tax stated in the gift tax returns;
イに掲げる加算対象贈与財産以外の加算対象贈与財産 贈与税の申告書に記載された贈与税の課税価格の合計額から百万円を控除した残額
the total of the taxable values for gift tax after the deduction under Article 21-11-2, paragraph (1) that are stated in the gift tax returns for the property to which Article 21-9, paragraph (3) applied that the other co-heirs, etc. acquired by gift from that decedent.
他の共同相続人等が当該被相続人から贈与により取得した第二十一条の九第三項の規定の適用を受けた財産に係る贈与税の申告書に記載された第二十一条の十一の二第一項の規定による控除後の贈与税の課税価格の合計額
Where an amended return has been filed, or a reassessment or determination has been made, with respect to the gift tax referred to in the items of the preceding paragraph, the taxable value for gift tax referred to in the items of that paragraph is the taxable value for gift tax stated in that amended return or the taxable value for gift tax after that reassessment or determination.
Where a request under paragraph (1) has been made, the district director must make the disclosure referred to in that paragraph to the person who made the request within two months after that request.