①When the Minister of Justice has received the provision of notification information, etc. prescribed in Article 120-4, paragraph (1) (Provision of Notification Information, etc.) of the Family Register Act (Act No. 224 of 1947) relating to a notification of death or disappearance (hereinafter in this paragraph and the following paragraph referred to as "death, etc.") (including information specified by Ministry of Finance Order as equivalent thereto), the Minister of Justice must notify the Commissioner of the National Tax Agency, by the last day of the month following the month that includes the day on which the notification information, etc. was provided, of the information recorded in that notification information, etc. and the information specified by Ministry of Finance Order that is recorded in a copy of the family register or the removed family register of the person who died, etc.

②When the mayor of a municipality, or any other person in charge of affairs relating to family registers or the Basic Resident Register in that municipality, has accepted a notification of death, etc. concerning a person recorded in the Basic Resident Register kept by that municipality, or has received notice of the matters relating to that notification, the mayor of the municipality must notify the competent district director for the location of the office of that municipality, by the last day of the month following the month that includes the day on which the notification was accepted or the notice was received, of the matters registered in the fixed asset tax ledger concerning land or houses held by the person who died, etc. and any other matters specified by Ministry of Finance Order.

③The affairs that a municipality is to handle pursuant to the provisions of the preceding paragraph are Type 1 statutory entrusted affairs prescribed in Article 2, paragraph (9), item (i) (Statutory Entrusted Affairs) of the Local Autonomy Act (Act No. 67 of 1947).

①A person listed in each of the following items that has a business office, office or other similar place in the area where this Act is enforced (referred to as "business office or similar place" in this paragraph and the following paragraph) must, with regard to the insurance benefits of life insurance contracts or non-life insurance contracts that are specified by Cabinet Order and were paid during the month, or retirement allowances, etc. (meaning the salary listed in Article 3, paragraph (1), item (ii); the same applies hereinafter in this paragraph) that were paid out, submit the report specified in each of those items, prepared as provided by Ministry of Finance Order, to the competent district director for the location of the business office or similar place that prepared the report, by the 15th of the following month; provided, however, that this does not apply where the insurance amount or the amount of retirement allowances, etc. is the amount specified by Ministry of Finance Order or less.

②An insurance company, etc. that has a business office or similar place in the area where this Act is enforced must, where it has carried out procedures to change the contract holder of a life insurance contract or non-life insurance contract in connection with the death of the contract holder of those contracts, submit a report prepared as provided by Ministry of Finance Order to the competent district director for the location of the business office or similar place that prepared the report, by January 31 of the year following the year in which the day on which that change takes effect falls; provided, however, that this does not apply where the life insurance contract or non-life insurance contract for which the procedures for that change were carried out is one for which the amount equivalent to the cancellation refund is a fixed amount or less, or is otherwise one specified by Ministry of Finance Order.

③A trustee of a trust who has, in the area where this Act is enforced, a business office, office, domicile, residence or other similar place at which the affairs of that trust are conducted (referred to as "business office or similar place" in this paragraph) must, where any of the following events occurs, submit to the competent district director for the location of that business office or similar place, by the last day of the month following the month in which the day on which that event occurred falls, a report by beneficiary (for a trust with no person who currently has rights as a beneficiary, by settlor) prepared in accordance with the form specified by Ministry of Finance Order; provided, however, that this does not apply where the rights relating to the trust or the value of the trust property is a fixed amount or less, or the case otherwise falls under grounds specified by Ministry of Finance Order.

④A corporation that has a business office or office in the area where this Act is enforced must, where the district director has made a request with regard to a person liable for tax for inheritance tax or gift tax or a person found to be liable for tax, prepare and submit a report relating to that request on the property or debts of those persons.

⑤With regard to the reports prescribed in the items of paragraph (1), paragraph (2) or paragraph (3) (referred to simply as "reports" in this Article), for those reports for which the number calculated as provided by Ministry of Finance Order as the number of those reports that should have been submitted during the period from January 1 to December 31 of the year two years before the year in which the deadline for filing those reports falls is 100 or more, the person required to submit those reports must, notwithstanding paragraphs (1) through (3), provide the particulars prescribed in those provisions that are to be stated in those reports (referred to as "required particulars" in this Article) to the competent district director prescribed in those provisions by any of the following methods:

⑥A person required to submit reports (other than a person falling under the preceding paragraph) may submit an optical disc or similar medium on which the required particulars of the reports that the person is required to submit have been recorded in lieu of submitting those reports.

⑦Where a person required to submit reports has obtained the approval of the competent district director prescribed in paragraphs (1) through (3) as provided by Cabinet Order, that person may, notwithstanding those provisions and the provisions of paragraph (5), provide the required particulars of those reports to the district director specified by Ministry of Finance Order by any of the methods listed in the items of that paragraph.

⑧With regard to the provision of required particulars made pursuant to paragraph (5) or the preceding paragraph and the submission of an optical disc or similar medium made pursuant to paragraph (6), these are deemed to be the submission of reports pursuant to paragraphs (1) through (3), and these provisions, the provisions of Article 70, and the provisions of Chapter VII-2 (Investigation of National Taxes) and Article 128 (Penal Provisions) of the Act on General Rules for National Taxes apply.

Where the commencement of the succession has occurred, the competent district director for the place of commencement of the succession must investigate the value of the property and the amount of the debts of the decedent at the time of the commencement of the succession and the status of attribution of that property and those debts, and notify the competent district director with jurisdiction over the place for tax payment of a person who has acquired property by inheritance or bequest from that decedent (including a gift relating to property acquired by gift from that decedent that is subject to the application of Article 21-9, paragraph (3); and including a person electing settlement taxation at inheritance with regard to that decedent) of the results.

①For a person who falls under Article 1-3, paragraph (1), item (i), (iii) or (v) or Article 1-4, paragraph (1), item (i) or (iii), the place for tax payment of inheritance tax and gift tax is the place of domicile in the area where this Act is enforced (or, where the person has come not to have a domicile in the area where this Act is enforced, the place of residence).

②A person who falls under Article 1-3, paragraph (1), item (ii) or (iv) or Article 1-4, paragraph (1), item (ii) or (iv), and a person who falls under Article 1-3, paragraph (1), item (i), (iii) or (v) or Article 1-4, paragraph (1), item (i) or (iii) and who comes to have neither a domicile nor a residence in the area where this Act is enforced, must determine a place for tax payment and report it to the competent district director with jurisdiction over the place for tax payment. If there is no such report, the Commissioner of the National Tax Agency designates the place for tax payment and notifies the person of it.

③Where a person liable for tax has died, the place for tax payment for the inheritance tax or gift tax relating to that person (including inheritance tax or gift tax in the case falling under Article 27, paragraph (2) (including the case where it applies mutatis mutandis pursuant to Article 28, paragraph (2) and Article 29, paragraph (2))) is the place for tax payment of the person who died at the time of that person's death.

In the cases listed in the items of Article 15, paragraph (2), where it is found that including the number of adopted children specified in each of those items in the number of heirs referred to in that paragraph would result in an unreasonable reduction of the burden of inheritance tax, the district director may, upon making a reassessment or determination of inheritance tax, as the district director finds appropriate, calculate the taxable value for inheritance tax (where Article 19 or Articles 21-14 through 21-18 apply, the amount deemed to be the taxable value for inheritance tax pursuant to those provisions) and the amount of inheritance tax without including the number of those adopted children in the number of those heirs.