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.
相続の開始があつた場合においては、当該相続の開始地の所轄税務署長は、当該相続開始の時における被相続人の財産の価額及び債務の金額並びに当該財産及び債務の帰属の状況等を調査し、これを当該被相続人から相続又は遺贈（当該被相続人からの贈与により取得した財産で第二十一条の九第三項の規定の適用を受けるものに係る贈与を含む。）により財産を取得した者（当該被相続人に係る相続時精算課税適用者を含む。）の納税地の所轄税務署長に通知しなければならない。