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Article 33Payment

第三十三条(納付)

A person who has filed a return filed by the due date, or an amended return under the provisions of Article 31, paragraph (2), must pay to the national government, by the deadline for filing those returns, inheritance tax or gift tax equivalent to the amount of inheritance tax or amount of gift tax stated in those returns.

期限内申告書又は第三十一条第二項の規定による修正申告書を提出した者は、これらの申告書の提出期限までに、これらの申告書に記載した相続税額又は贈与税額に相当する相続税又は贈与税を国に納付しなければならない。

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