Article 9Succession to Tax Liability by Inheritance

①When there is an inheritance (including a comprehensive bequest; the same applies hereinafter in this Chapter), the heir (including a comprehensive legatee; the same applies hereinafter in this Chapter) or the juridical person referred to in Article 951 of the Civil Code (Act No. 89 of 1896) must pay or remit the local government levies that are to be imposed on the decedent (including the person who made a comprehensive bequest; the same applies hereinafter in this Chapter), or that the decedent was to pay or remit (hereinafter in this Chapter referred to as the "decedent's local government levies"); provided, however, that an heir who has made a qualified acceptance is liable only up to the property obtained through the inheritance.

②In the case referred to in the preceding paragraph, where there are two or more heirs, each heir must pay or remit the amount calculated by apportioning the decedent's local government levies in proportion to that heir's share of the inheritance under the provisions of Articles 900 through 902 of the Civil Code.

③In the case referred to in the preceding paragraph, where among the heirs there is one whose value of property obtained through the inheritance exceeds the amount of local government levies that heir is to pay or remit under that paragraph, that heir is liable to pay or remit the local government levies that the other heirs are to pay or remit under that paragraph, up to the amount of the excess value.

④The obligation succeeded to under the provisions of the preceding three paragraphs includes the obligation to file returns or reports relating to that obligation.