A person who has filed a return for inheritance tax or gift tax, or a person who has received a determination, may, if the taxable value and the amount of inheritance tax or amount of gift tax relating to that return or determination (where, after the filing of that return or the receipt of that determination, an amended return has been filed or a reassessment has been made, the taxable value and the amount of inheritance tax or amount of gift tax relating to that amended return or reassessment) have become excessive due to a cause falling under any of the following items, make a request for reassessment (meaning a request for reassessment under Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes (Act No. 66 of 1962); the same applies in Article 33-2) of the taxable value and the amount of inheritance tax or amount of gift tax to the competent district director with jurisdiction over the place for tax payment, only within four months from the day following the day on which the person came to know that the cause prescribed in the relevant item had arisen.
相続税又は贈与税について申告書を提出した者又は決定を受けた者は、次の各号のいずれかに該当する事由により当該申告又は決定に係る課税価格及び相続税額又は贈与税額（当該申告書を提出した後又は当該決定を受けた後修正申告書の提出又は更正があつた場合には、当該修正申告又は更正に係る課税価格及び相続税額又は贈与税額）が過大となつたときは、当該各号に規定する事由が生じたことを知つた日の翌日から四月以内に限り、納税地の所轄税務署長に対し、その課税価格及び相続税額又は贈与税額につき更正の請求（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をいう。第三十三条の二において同じ。）をすることができる。
the fact that, where the taxable value for property that has not been divided pursuant to the provisions of Article 55 was calculated in accordance with the share of inheritance under the provisions of the Civil Code (excluding Article 904-2 (Amount of Contribution to the Estate)) or the proportion of the universal legacy, and that property has subsequently been divided, the taxable value relating to the property acquired by a co-heir or universal legatee through that division has come to differ from the taxable value calculated in accordance with that share of inheritance or the proportion of the universal legacy;
a change in the heirs due to an affiliation, a judicial decision becoming final and binding concerning the disinheritance of an heir or the rescission of a disinheritance, under Article 787 (Filiation Proceedings) or Articles 892 through 894 (Disinheritance of Presumptive Heirs and Related Matters) of the Civil Code, a recovery of inheritance as prescribed in Article 884 (Right to File for the Recovery of a Succession) of that Code, the rescission of a renunciation of inheritance under Article 919, paragraph (2) (Revocation and Rescission; Acceptance and Renunciation of Succession) of that Code, or any other event;
民法第七百八十七条（認知の訴え）又は第八百九十二条から第八百九十四条まで（推定相続人の廃除等）の規定による認知、相続人の廃除又はその取消しに関する裁判の確定、同法第八百八十四条（相続回復請求権）に規定する相続の回復、同法第九百十九条第二項（相続の承認及び放棄の撤回及び取消し）の規定による相続の放棄の取消しその他の事由により相続人に異動を生じたこと。
the finalization of the amount of money to be paid based on a claim for the amount of infringement of the statutory reserved share;
遺留分侵害額の請求に基づき支払うべき金銭の額が確定したこと。
the discovery of a will concerning a bequest, or the renunciation of a bequest;
遺贈に係る遺言書が発見され、又は遺贈の放棄があつたこと。
the occurrence, in the case where permission for payment in kind has been granted subject to conditions pursuant to the provisions of Article 42, paragraph (30) (including the case where it applies mutatis mutandis pursuant to Article 45, paragraph (2)) (limited to the case where that permission is rescinded or is to be rescinded pursuant to the provisions of Article 48, paragraph (2)), of a matter specified by Cabinet Order concerning the nature of the property applied to the payment in kind relating to those conditions or other circumstances;
the occurrence of a cause specified by Cabinet Order as being equivalent to the causes prescribed in the preceding items;
前各号に規定する事由に準ずるものとして政令で定める事由が生じたこと。
the occurrence of a cause prescribed in Article 4, paragraph (1) or (2);
the fact that, by falling under the proviso to Article 19-2, paragraph (2), the amount of inheritance tax calculated by applying the provisions of paragraph (1) of that Article on or after the time when the division referred to in that paragraph was made has come to differ from the amount of inheritance tax calculated by applying the provisions of that paragraph before that time (excluding the case falling under item (i));
the occurrence of any of the following causes:
次に掲げる事由が生じたこと。
the fact that the heir of the person who made a departure from Japan as prescribed in Article 137-2, paragraph (1) of the Income Tax Act and who is subject to the application of that paragraph, having succeeded, pursuant to the provisions of paragraph (13) of that Article (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Departure from Japan Apply), to the obligation to pay the amount of income tax subject to the tax payment grace period prescribed in paragraph (1) of that Article relating to that person, has come to pay income tax equivalent to that amount of income tax subject to the tax payment grace period;
所得税法第百三十七条の二第十三項（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予）の規定により同条第一項の規定の適用を受ける同項に規定する国外転出をした者に係る同項に規定する納税猶予分の所得税額に係る納付の義務を承継したその者の相続人が当該納税猶予分の所得税額に相当する所得税を納付することとなつたこと。
the fact that the heir of the applicable donor, etc. prescribed in Article 137-3, paragraph (7) of the Income Tax Act, having succeeded, pursuant to the provisions of paragraph (15) of that Article (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income Apply in Cases Where Assets Are Transferred to a Nonresident by Gift, etc.), to the obligation to pay the amount of income tax subject to the tax payment grace period prescribed in paragraph (4) of that Article relating to that applicable donor, etc., has come to pay income tax equivalent to that amount of income tax subject to the tax payment grace period;
所得税法第百三十七条の三第十五項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予）の規定により同条第七項に規定する適用贈与者等に係る同条第四項に規定する納税猶予分の所得税額に係る納付の義務を承継した当該適用贈与者等の相続人が当該納税猶予分の所得税額に相当する所得税を納付することとなつたこと。
a cause specified by Cabinet Order as being similar to the causes in (a) and (b).
イ及びロに類する事由として政令で定める事由
the fact that, among the property included in the basis for calculating the taxable value for gift tax, there is property that falls under the provisions of Article 21-2, paragraph (4).
贈与税の課税価格計算の基礎に算入した財産のうちに第二十一条の二第四項の規定に該当するものがあつたこと。
With regard to the application of the provisions of Article 23 of the Act on General Rules for National Taxes to a person who has filed a return for gift tax, the phrase "five years" in paragraph (1) of that Article is deemed to be replaced with "six years".
贈与税について申告書を提出した者に対する国税通則法第二十三条の規定の適用については、同条第一項中「五年」とあるのは、「六年」とする。