Article 69-3Amended Returns, etc. Where the Value of Overseas Property, etc. Has Become Calculable
第六十九条の三（在外財産等の価額が算定可能となつた場合の修正申告等）
A person who has filed a return pertaining to the inheritance or bequest prescribed in paragraph (1) of the preceding Article upon receiving the application of the provisions of that paragraph (including that person's heirs and universal legatees) must, if it has become possible to calculate the value of the overseas property, etc. to which the provisions of that paragraph were applied as provided by the Order of the Ministry of Finance prescribed in that paragraph, file an amended return within four months from the day following the day on which it became possible to calculate it, and pay the amount of tax to be paid as a result of filing that amended return within that time limit.
If a person who has received the application of the provisions of paragraph (1) of the preceding Article comes to be required to file a return under the provisions of Article 27 of the Inheritance Tax Act as a result of calculating the value of the property to which the provisions of that paragraph were applied, as provided by the Order of the Ministry of Finance prescribed in that paragraph, and including it in the taxable value for inheritance tax, the person must file a return filed after the due date within four months from the day following the day on which it became possible to calculate it, and pay the amount of tax to be paid as a result of filing that return filed after the due date within that time limit.
If a person who is required to file a return under the provisions of the preceding two paragraphs fails to file that return, the district director is to make a reassessment under the provisions of Article 24 or 26 of the Act on General Rules for National Taxes or a determination under the provisions of Article 25 of that Act with respect to the taxable value, the amount of inheritance tax and other matters that should have been stated in that return.
前二項の規定により申告書を提出すべき者がこれらの申告書を提出しなかつた場合には、税務署長は、これらの申告書に記載すべきであつた課税価格、相続税額その他の事項につき国税通則法第二十四条若しくは第二十六条の規定による更正又は同法第二十五条の規定による決定を行う。
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 paragraph (1) and a reassessment referred to in the preceding paragraph (limited to one pertaining to a person who is required to file that return), the following applies:
an amended return that has been filed within the time limit for filing prescribed in paragraph (1) is deemed to be a return filed by the due date, except where the provisions of Article 20 of the Act on General Rules for National Taxes are applied;
with regard to an amended return that has been filed after the time limit for filing prescribed in paragraph (1) and that reassessment, the phrases "statutory due date for filing a return" and "statutory due date for payment" in the provisions of Chapters II through VII of the Act on General Rules for National Taxes are deemed to be replaced with "the time limit for filing an amended return prescribed in Article 69-3, paragraph (1) of the Act on Special Measures Concerning Taxation", the phrase "return filed by the due date" in Article 61, paragraph (1), item (i) of that Act with "return under the provisions of Article 27 of the Inheritance Tax Act", the phrase "return filed by the due date or return filed after the due date" in paragraph (2) of that Article with "amended return under the provisions of Article 69-3, paragraph (1) of the Act on Special Measures Concerning Taxation", and the phrase "return filed by the due date" in Article 65, paragraph (1), paragraph (3), item (ii) and paragraph (5), item (ii) of that Act with "return under the provisions of Article 27 of the Inheritance Tax Act";
当該修正申告書で第一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「租税特別措置法第六十九条の三第一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中「期限内申告書」とあるのは「相続税法第二十七条の規定による申告書」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「租税特別措置法第六十九条の三第一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中「期限内申告書」とあるのは「相続税法第二十七条の規定による申告書」とする。
the provisions of Article 61, paragraph (1), item (ii) and Article 66 of the Act on General Rules for National Taxes do not apply to the amended return and the reassessment prescribed in the preceding item.
国税通則法第六十一条第一項第二号及び第六十六条の規定は、前号に規定する修正申告書及び更正には、適用しない。
With regard to the application of the provisions of the Act on General Rules for National Taxes to a return filed after the due date under the provisions of paragraph (2) and a reassessment (limited to one pertaining to a person who is required to file that return) or determination referred to in paragraph (3), the following applies:
a return filed after the due date that has been filed within the time limit for filing prescribed in paragraph (2) is deemed to be a return filed by the due date;
当該期限後申告書で第二項に規定する提出期限内に提出されたものについては、これを期限内申告書とみなす。
with regard to a return filed after the due date that has been filed after the time limit for filing prescribed in paragraph (2) and that reassessment or determination, the phrases "statutory due date for filing a return" and "statutory due date for payment" in the provisions of Chapters II through VII of the Act on General Rules for National Taxes are deemed to be replaced with "the time limit for filing a return filed after the due date prescribed in Article 69-3, paragraph (2) of the Act on Special Measures Concerning Taxation".
当該期限後申告書で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又は決定については、国税通則法第二章から第七章までの規定中「法定申告期限」とあり、及び「法定納期限」とあるのは、「租税特別措置法第六十九条の三第二項に規定する期限後申告書の提出期限」とする。