In the case where a person who has acquired property by gift (hereinafter in this Article referred to as the "decedent") is able to receive the application of Article 21-9, paragraph (1), if that decedent dies without filing the written notification referred to in paragraph (2) of that Article before the deadline for filing it under that paragraph, the heirs of that decedent (excluding the person who made that gift; the same applies hereinafter in this Article) may, within 10 months from the day following the day on which they learned of the commencement of the succession (or, if an heir comes to have neither domicile nor residence in the area where this Act is enforced within that period without having filed a notification of a tax agent under Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes, until the day on which the heir comes to have neither domicile nor residence), jointly file that written notification with the competent district director with jurisdiction over the place for tax payment of that decedent, as specified by Cabinet Order.
贈与により財産を取得した者（以下この条において「被相続人」という。）が第二十一条の九第一項の規定の適用を受けることができる場合に、当該被相続人が同条第二項の規定による同項の届出書の提出期限前に当該届出書を提出しないで死亡したときは、当該被相続人の相続人（当該贈与をした者を除く。以下この条において同じ。）は、その相続の開始があつたことを知つた日の翌日から十月以内（相続人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、政令で定めるところにより、当該届出書を当該被相続人の納税地の所轄税務署長に共同して提出することができる。
An heir who has filed the written notification referred to in Article 21-9, paragraph (2) pursuant to the provisions of the preceding paragraph succeeds to the rights or obligations relating to tax payment accompanying the application of paragraph (1) of that Article that the decedent would have had. In this case, the provisions of paragraphs (2) and (3) of the preceding Article apply mutatis mutandis.
If an heir of a decedent who is able to file the written notification referred to in Article 21-9, paragraph (2) pursuant to the provisions of paragraph (1) dies without filing that written notification, the provisions of the preceding two paragraphs apply mutatis mutandis.
第一項の規定により第二十一条の九第二項の届出書を提出することができる被相続人の相続人が当該届出書を提出しないで死亡した場合には、前二項の規定を準用する。