①A 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; the same applies hereinafter in this Article) and a person electing settlement taxation at inheritance with respect to that decedent must, in the case where the total of the taxable values for inheritance tax (where Article 19 or Articles 21-14 through 21-18 apply, the amounts deemed to be taxable values for inheritance tax under those provisions) of all persons who have acquired property from that decedent by these causes exceeds the basic deduction for the estate, and there is an amount of inheritance tax under Articles 15 through 19, Articles 19-3 through 20-2 and Articles 21-14 through 21-18 on the taxable value for inheritance tax of that person (where Article 19 or Articles 21-14 through 21-18 apply, the amount deemed to be the taxable value for inheritance tax under those provisions), 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 that person came to know of the commencement of the succession (or, if that 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 that person comes not to have that domicile and residence).

②If a person who is required to file a return under the preceding paragraph dies without filing that return before the deadline for filing it, the heirs of that person (including universal legatees; the same applies in paragraph (5)) must, as prescribed by Cabinet Order, file the return under the preceding paragraph relating to the person who died with the competent district director with jurisdiction over the place for tax payment of the person who died, within 10 months from the day following the day on which they came to know of the commencement of the succession (or, if that 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) of the Act on General Rules for National Taxes, by the day on which that person comes not to have that domicile and residence).

③In addition to the case where a person electing settlement taxation at inheritance is required to file a return under paragraph (1), that person may, in order to receive a refund under Article 33-2, paragraph (1), file with the competent district director with jurisdiction over the place for tax payment a return stating the taxable value for inheritance tax on the property to which Article 21-9, paragraph (3) applies, the amount of tax to be refunded and other matters specified by Ministry of Finance Order.

④When a return is filed under the preceding three paragraphs, a detailed statement stating the property and debts at the time of the death of the decedent, a breakdown, for each person, of the property acquired or debts assumed by all persons who have acquired property from that decedent by inheritance or bequest through these causes, and other matters specified by Ministry of Finance Order, and other documents specified by Ministry of Finance Order, must be attached to that return.

⑤Where there are two or more persons who have acquired property from the same decedent by inheritance or bequest, or heirs of such persons, who are required to file, or may file, a return under paragraph (1), paragraph (2) (including as applied mutatis mutandis pursuant to paragraph (2) of the following Article) or paragraph (3), and the district director to whom that return is to be filed is the same, those persons may file that return jointly, as prescribed by Cabinet Order.

⑥The provisions of paragraphs (1) through (3) do not apply if a determination has been made regarding inheritance tax before the deadline for filing the return prescribed in those paragraphs.

①A person who has acquired property by gift must, in the case where there is an amount of gift tax under Articles 21-5, 21-7 and 21-8 on the taxable value for gift tax for that year, or in the case where that property is subject to Article 21-9, paragraph (3) (limited to the case where there is a taxable value for gift tax after the deduction under Article 21-11-2, paragraph (1)), file with the competent district director with jurisdiction over the place for tax payment a return stating the taxable value, the amount of gift tax and other matters specified by Ministry of Finance Order, from February 1 to March 15 of the following year (or, if the person comes not to have a domicile and residence in the area where this Act is enforced, without filing a notification of a tax agent under Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes, between January 1 and March 15 of that same year, by the day on which the person comes not to have that domicile and residence).

②The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the following cases:

③The provisions of paragraph (6) of the preceding Article apply mutatis mutandis to a return to be filed under the provisions of paragraph (1) or the provisions of paragraph (2) of that Article as applied mutatis mutandis pursuant to the preceding paragraph.

④Where a person electing settlement taxation at inheritance has acquired, by a gift from a specified donor, property to which Article 21-9, paragraph (3) applies, if that specified donor dies in the middle of the year in which the gift was made, the provisions of paragraph (1) do not apply to the property acquired by that gift.

①A 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).

②The provisions of Article 27, paragraph (2) and paragraphs (4) through (6) apply mutatis mutandis to the case referred to in the preceding paragraph.

①A 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 32, paragraph (1), items (i) through (vi) has occurred after the deadline for filing a return under Article 27, paragraph (1) may file a return filed after the deadline.

②A person who has newly come to fall under the requirements for filing a return prescribed in Article 28, paragraph (1) because the person has come not to acquire property by inheritance or bequest owing to the occurrence of a cause prescribed in Article 32, paragraph (1), items (i) through (vi) after the deadline for filing a return under Article 28, paragraph (1) may file a return filed after the deadline.

①A person who has filed a return under Article 27 or Article 29, or a return filed after the deadline for such a return (including a person who has received a determination regarding inheritance tax), may file an amended return in the case where there is a shortfall in the amount of inheritance tax already finalized because a cause prescribed in paragraph (1), items (i) through (vi) of the following Article has occurred.

②A person prescribed in the preceding paragraph must, if there is a shortfall in the amount of inheritance tax already finalized because a cause prescribed in Article 4, paragraph (1) or (2) has occurred, file an amended return with the competent district director with jurisdiction over the place for tax payment 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).

③The provisions of the preceding paragraph do not apply if a reassessment under Article 35, paragraph (2), item (v) has been made before the deadline for filing the amended return prescribed in that paragraph.

④A person who has filed a return under Article 28, or a return filed after the deadline for that return (including a person who has received a determination regarding gift tax), may file an amended return if there is a shortfall in the amount of gift tax already finalized because the person has come not to acquire property by inheritance or bequest owing to the occurrence of a cause prescribed in paragraph (1), items (i) through (vi) of the following Article.