Article 50Special Provisions on the Application of the Act on General Rules for National Taxes to Amended Returns, etc.
第五十条（修正申告等に対する国税通則法の適用に関する特則）
Where a return filed after the deadline under the provisions of Article 30 or an amended return under the provisions of Article 31, paragraph (1) or (4) has been filed, or a reassessment or determination under the provisions of Article 35, paragraphs (3) through (5) has been made, the right of the national government whose object is the collection of the inheritance tax or gift tax to be paid pursuant to the filing of such a return or that reassessment or determination is extinguished by prescription if it is not exercised for five years from the day on which such a return was filed or that reassessment or determination was made.
With regard to the application of the provisions of the Act on General Rules for National Taxes to an amended return under the provisions of Article 31, paragraph (2) and a reassessment under Article 35, paragraph (1), the following provisions apply:
with regard to that amended return that has been filed by the deadline for filing prescribed in Article 31, paragraph (2), except in the case of applying the provisions of Article 20 (Effect of Amended Return) of the Act on General Rules for National Taxes, it is deemed to be a return filed by the due date prescribed in Article 17, paragraph (2) (Filing of a Return by the Due Date) of that Act;
with regard to that amended return that has been filed after the deadline for filing prescribed in Article 31, paragraph (2) and that reassessment, in the provisions of Chapters II through VII (Determination of the Obligation to Pay National Tax, etc.) of the Act on General Rules for National Taxes, the phrases "statutory tax return due date" and "statutory payment due date" are deemed to be replaced with "the deadline for filing the amended return prescribed in Article 31, paragraph (2) of the Inheritance Tax Act"; in Article 61, paragraph (1), item (i) (Special Provisions for Base Period for Calculation of Amount of Delinquent Tax) of that Act, the phrase "return filed by the due date" is deemed to be replaced with "return under Article 27 or Article 29 of the Inheritance Tax Act, or return filed after the deadline pertaining to those returns"; in paragraph (2) of that Article, the phrase "return filed by the due date or return filed after the deadline" is deemed to be replaced with "amended return under Article 31, paragraph (2) of the Inheritance Tax Act"; and in Article 65, paragraph (1), paragraph (3), item (ii) and paragraph (5), item (ii) (Penalty Tax for Understatement) of that Act, the phrase "return filed by the due date" is deemed to be replaced with "return under Article 27 or Article 29 of the Inheritance Tax Act, or return filed after the deadline pertaining to those returns".
当該修正申告書で第三十一条第二項に規定する提出期限後に提出されたもの及び当該更正については、国税通則法第二章から第七章まで（国税の納付義務の確定等）の規定中「法定申告期限」とあり、及び「法定納期限」とあるのは「相続税法第三十一条第二項に規定する修正申告書の提出期限」と、同法第六十一条第一項第一号（延滞税の額の計算の基礎となる期間の特例）中「期限内申告書」とあるのは「相続税法第二十七条若しくは第二十九条の規定による申告書又はこれらの申告書に係る期限後申告書」と、同条第二項中「期限内申告書又は期限後申告書」とあるのは「相続税法第三十一条第二項の規定による修正申告書」と、同法第六十五条第一項、第三項第二号及び第五項第二号（過少申告加算税）中「期限内申告書」とあるのは「相続税法第二十七条若しくは第二十九条の規定による申告書又はこれらの申告書に係る期限後申告書」とする。
the provisions of Article 61, paragraph (1), item (ii) and Article 66 (Penalty Tax for Failure to File) of the Act on General Rules for National Taxes do not apply to the amended return and reassessment prescribed in the preceding item (excluding that amended return and reassessment in the case where a determination prescribed in Article 31, paragraph (1) has been received).