Article 69-8Special Provisions on the Due Date for Filing Inheritance Tax and Gift Tax Returns
第六十九条の八（相続税及び贈与税の申告書の提出期限の特例）
In the case where, among all persons who have acquired property by inheritance or bequest from the same decedent, there is a person who may receive the application of the provisions of Article 69-6, paragraph (1), if the due date for filing the return to be filed pursuant to the provisions of Article 27, paragraph (1) or (2) of the Inheritance Tax Act by a person who has acquired property by that inheritance or bequest or by that person's heir (including a universal legatee; the same applies in the following paragraph and paragraph (4)) falls on or before the day preceding the specified day (meaning the deadline for filing a return extended pursuant to the provisions of Article 11 of the Act on General Rules for National Taxes in relation to the specified extraordinary Disaster referred to in Article 69-6, paragraph (1), or the day on which 10 months have elapsed from the day following the specified extraordinary Disaster occurrence date, whichever is later; the same applies hereinafter in this Article), the due date for filing that return is the specified day.
同一の被相続人から相続又は遺贈により財産を取得した全ての者のうちに第六十九条の六第一項の規定の適用を受けることができる者がいる場合において、当該相続若しくは遺贈により財産を取得した者又はその者の相続人（包括受遺者を含む。次項及び第四項において同じ。）が相続税法第二十七条第一項又は第二項の規定により提出すべき申告書の提出期限が特定日（第六十九条の六第一項の特定非常災害に係る国税通則法第十一条の規定により延長された申告に関する期限と特定非常災害発生日の翌日から十月を経過する日とのいずれか遅い日をいう。以下この条において同じ。）の前日以前であるときは、当該申告書の提出期限は、特定日とする。
In the case where, among all persons who have acquired property by bequest from the same decedent, there is a person who may receive the application of the provisions of Article 69-6, paragraph (2), if the due date for filing the return to be filed pursuant to the provisions of Article 29, paragraph (1) of the Inheritance Tax Act, the provisions of Article 27, paragraph (2) of that Act as applied mutatis mutandis pursuant to Article 29, paragraph (2) of that Act, or the provisions of Article 31, paragraph (2) of that Act by a person who has acquired property by that bequest or by that person's heir falls on or before the day preceding the specified day, the due date for filing that return is the specified day.
同一の被相続人から遺贈により財産を取得した全ての者のうちに第六十九条の六第二項の規定の適用を受けることができる者がいる場合において、当該遺贈により財産を取得した者又はその者の相続人が相続税法第二十九条第一項の規定若しくは同条第二項において準用する同法第二十七条第二項の規定又は同法第三十一条第二項の規定により提出すべき申告書の提出期限が特定日の前日以前であるときは、当該申告書の提出期限は、特定日とする。
In the case where the due date for filing the return to be filed pursuant to the provisions of Article 28, paragraph (1) of the Inheritance Tax Act by an individual who has acquired property by gift during the period from January 1 to December 31 of the year that includes the specified extraordinary Disaster occurrence date and who may receive the application of the provisions of paragraph (1) of the preceding Article falls on or before the day preceding the specified day, the due date for filing that return is the specified day.
In the case where the due date for filing the return to be filed pursuant to the provisions of Article 27, paragraph (2) of the Inheritance Tax Act as applied mutatis mutandis pursuant to Article 28, paragraph (2) of that Act by the heir of a person prescribed in the preceding paragraph falls on or before the day preceding the specified day, the due date for filing that return is the specified day.