Article 32Special Provisions on Requests for Reassessment
第三十二条（更正の請求の特則）
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。
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.
Article 33-2Refund of the Amount of Gift Tax Relating to Settlement Taxation at Inheritance
第三十三条の二（相続時精算課税に係る贈与税額の還付）
Where there is an amount equivalent to the amount of gift tax on property subject to the application of the provisions of Article 21-9, paragraph (3) that is deducted from the amount of inheritance tax pursuant to the provisions of Articles 21-15 through 21-18 (being the amount before the deduction under the provisions of Article 21-8, and excluding the amounts of tax equivalent to delinquent tax, interest tax, penalty tax for understatement, penalty tax for failure to file, and heavy penalty tax), and there is an amount that could not be fully deducted even after deducting that amount from that amount of inheritance tax, the district director is to refund the amount of tax equivalent to the amount that could not be fully deducted as stated in the return referred to in Article 27, paragraph (3) (where the person has received the application of the provisions of Article 21-8 with respect to the gift tax on property subject to the application of the provisions of Article 21-9, paragraph (3), the balance remaining after deducting from that amount the amount deducted pursuant to the provisions of that Article).
税務署長は、第二十一条の十五から第二十一条の十八までの規定により相続税額から控除される第二十一条の九第三項の規定の適用を受ける財産に係る贈与税の税額（第二十一条の八の規定による控除前の税額とし、延滞税、利子税、過少申告加算税、無申告加算税及び重加算税に相当する税額を除く。）に相当する金額がある場合において、当該金額を当該相続税額から控除してもなお控除しきれなかつた金額があるときは、第二十七条第三項の申告書に記載されたその控除しきれなかつた金額（第二十一条の九第三項の規定の適用を受ける財産に係る贈与税について第二十一条の八の規定の適用を受けた場合にあつては、当該金額から同条の規定により控除した金額を控除した残額）に相当する税額を還付する。
Where interest on a refund is calculated for a refund under the provisions of the preceding paragraph, the period under Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes that forms the basis of that calculation is, according to the category of cases set out in the following items, the period from the day following the day specified in the relevant item until the day on which the decision on payment for that refund is made or the day on which the refund is applied to an outstanding amount (where there is a day before that day on which it became suitable to apply it, that day).
前項の規定による還付金について還付加算金を計算する場合には、その計算の基礎となる国税通則法第五十八条第一項（還付加算金）の期間は、次の各号に掲げる場合の区分に応じ当該各号に定める日の翌日からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。
in the case where the return referred to in the preceding paragraph is filed by the base date: that base date;
in the case where the return referred to in the preceding paragraph is filed after the base date: the day of its filing.
The "base date" in the preceding paragraph means the day on which 10 months have passed from the day following the day on which the commencement of the succession occurred with respect to the decedent relating to the return referred to in paragraph (1).
The provisions of paragraph (1) apply only where the return referred to in Article 27, paragraph (3) has been filed.
Where a determination under Article 25 (Determination) of the Act on General Rules for National Taxes has been made on inheritance tax relating to property acquired by gift by a person electing settlement taxation at inheritance that is subject to the application of the provisions of Article 21-9, paragraph (3), if there is an amount that could not be fully deducted as prescribed in paragraph (1) relating to that determination, the district director is to refund to that person electing settlement taxation at inheritance the amount of tax equivalent to that amount.
相続時精算課税適用者が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相続税につき国税通則法第二十五条（決定）の規定による決定があつた場合において、その決定に係る第一項に規定する控除しきれなかつた金額があるときは、税務署長は、当該相続時精算課税適用者に対し、当該金額に相当する税額を還付する。
Where a reassessment (including a decision or ruling on an appeal or action concerning a disposition, etc. relating to that inheritance tax (meaning a disposition on a request for reassessment or a determination under Article 25 of the Act on General Rules for National Taxes), or a judgment; referred to as a "reassessment or similar decision" in this paragraph and the following paragraph) has been made on inheritance tax relating to property acquired by gift by a person electing settlement taxation at inheritance that is subject to the application of the provisions of Article 21-9, paragraph (3), if the amount that could not be fully deducted as prescribed in paragraph (1) has increased as a result of that reassessment or similar decision, the district director is to refund to that person electing settlement taxation at inheritance the amount of tax equivalent to the amount of the increased portion.
相続時精算課税適用者が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相続税につき更正（当該相続税についての処分等（更正の請求に対する処分又は国税通則法第二十五条の規定による決定をいう。）に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含む。以下この項及び次項において「更正等」という。）があつた場合において、その更正等により第一項に規定する控除しきれなかつた金額が増加したときは、税務署長は、当該相続時精算課税適用者に対し、その増加した部分の金額に相当する税額を還付する。
Where interest on a refund is calculated for a refund under the provisions of the preceding two paragraphs, the period under Article 58, paragraph (1) of the Act on General Rules for National Taxes that forms the basis of that calculation is, according to the category of refunds set out in the following items, the period from the day following the day specified in the relevant item until the day on which the decision on payment for that refund is made or the day on which the refund is applied to an outstanding amount (where there is a day before that day on which it became suitable to apply it, that day).
前二項の規定による還付金について還付加算金を計算する場合には、その計算の基礎となる国税通則法第五十八条第一項の期間は、次の各号に掲げる還付金の区分に応じ当該各号に定める日の翌日からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。
a refund under the provisions of paragraph (5): the day on which the determination referred to in that paragraph was made;
a refund under the provisions of the preceding paragraph: the day on which one month has passed on or after the day following the day on which the reassessment or similar decision referred to in that paragraph was made (where that reassessment or similar decision is any of the following, the day specified respectively in the following).
a reassessment based on a request for reassessment (including a decision or ruling on an appeal or action concerning a disposition on that request, or a judgment; the same applies in (a)): the earlier of the day on which three months have passed on or after the day following the day on which that request was made and the day on which one month has passed on or after the day following the day on which that reassessment was made
reassessment relating to a determination under Article 25 of the Act on General Rules for National Taxes (including a decision, ruling or judgment on an appeal or action concerning that determination, and excluding a reassessment based on a request for reassessment and a reassessment made on the ground that the economic result arising from a void act included in the facts that formed the basis for calculating the taxable value for inheritance tax has been lost because of the voidness of that act, that a voidable act included in those facts has been rescinded, or any other ground equivalent thereto specified by Cabinet Order): the date of that determination.
国税通則法第二十五条の規定による決定に係る更正（当該決定に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含み、更正の請求に基づく更正及び相続税の課税価格の計算の基礎となつた事実のうちに含まれていた無効な行為により生じた経済的成果がその行為の無効であることに基因して失われたこと、当該事実のうちに含まれていた取り消しうべき行為が取り消されたことその他これらに準ずる政令で定める理由に基づき行われた更正を除く。） 当該決定があつた日
In addition to what is provided for in the preceding paragraphs, the method of appropriating a refund under the provisions of paragraph (1), (5) or (6) (including interest on a refund relating thereto) and any other matters necessary for the application of those provisions are specified by Cabinet Order.