Supplementary Provisions, Article 35Request for Reassessment Relating to Persons Who Acquired Property by Inheritance or Bequest during the Period from January 1, 1988 until the Day before the Effective Date, etc.
第三十五条（昭和六十三年一月一日から施行日の前日までの間に相続又は遺贈により財産を取得した者等に係る更正の請求）
In the case where a person who acquired property by inheritance or bequest or an heir of that person during the period from January 1, 1988 until the day before the Effective Date has filed, by that day, a return for inheritance tax (including a return filed after the deadline prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes (Act No. 66 of 1962) relating to that return) or has received a determination under Article 25 of that Act, and the taxable value and amount of inheritance tax relating to that return or determination (where, after filing that return or receiving that determination, an amended return has been filed by that day or a reassessment has been made under Article 24 or 26 of that Act, the taxable value and amount of inheritance tax relating to that amended return or reassessment) have become excessive through the application of the provisions of Chapter II, Section 1 of the New Inheritance Tax Act, those persons may, within four months from the Effective Date, make a request for reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes of that taxable value and amount of inheritance tax to the district director.
昭和六十三年一月一日から施行日の前日までの間に相続又は遺贈により財産を取得した者又はその者の相続人が同日までに相続税についての申告書（当該申告書に係る国税通則法（昭和三十七年法律第六十六号）第十八条第二項に規定する期限後申告書を含む。）を提出し、又は同法第二十五条の規定による決定を受けている場合において、当該申告又は決定に係る課税価格及び相続税額（当該申告書を提出した後又は当該決定を受けた後同日までに修正申告書の提出又は同法第二十四条若しくは第二十六条の規定による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）が新相続税法第二章第一節の規定の適用により過大となることとなつたときは、これらの者は、施行日から四月以内に、税務署長に対し、当該課税価格及び相続税額につき国税通則法第二十三条第一項の規定による更正の請求をすることができる。