Supplementary Provisions, Article 65Special Provisions on the Return Due Date, etc. for Inheritance Tax
第六十五条（相続税の申告期限等に係る特例）
If the property held by a decedent pertaining to a succession that commenced during the period from October 1, 2008 to March 31, 2009 (referred to as the "special period" in this Article) immediately before the commencement of the succession included unlisted shares or similar interests, and that decedent had authority of representation (excluding authority of representation that has been restricted; the same applies in the following paragraph) of the company pertaining to those unlisted shares or similar interests, with regard to the due date for filing the inheritance tax return to be filed by a person who acquired property by inheritance or bequest (including a gift pertaining to property acquired by gift that is subject to the provisions of Article 21-9, paragraph (3) of the Inheritance Tax Act; the same applies in the following paragraph and paragraph (5)) from that decedent, the phrase "within ten months" in Article 27, paragraph (1) of that Act is deemed to be replaced with "by the day on which ten months have elapsed or February 1, 2010, whichever is later".
平成二十年十月一日から平成二十一年三月三十一日までの間（以下この条において「特例期間」という。）に開始した相続に係る被相続人が当該相続の開始の直前に有していた財産の中に非上場株式等が含まれており、かつ、当該被相続人が当該非上場株式等に係る会社の代表権（制限が加えられた代表権を除く。次項において同じ。）を有していた場合には、当該被相続人からの相続又は遺贈（贈与により取得をした財産で相続税法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贈与を含む。次項及び第五項において同じ。）により財産の取得をした者が提出すべき相続税の申告書の提出期限については、同法第二十七条第一項中「十月以内」とあるのは、「十月を経過する日又は平成二十二年二月一日のいずれか遅い日まで」とする。
If a person who made a gift of specified family company shares, etc. received by gift (limited to those pertaining to the application of the provisions of paragraph (1) or (2) of the preceding Article) (limited to a person who had authority of representation of the company pertaining to those specified family company shares, etc. received by gift) or a person who made a gift of specified family company shares, etc. (limited to those pertaining to the application of the provisions of paragraph (6) of that Article) (limited to a person who had authority of representation of the company pertaining to those specified family company shares, etc.) died within the special period, with regard to the due date for filing the inheritance tax return to be filed by a person who acquired property by inheritance or bequest from any of these persons, the phrase "within ten months" in Article 27, paragraph (1) of the Inheritance Tax Act is deemed to be replaced with "by the day on which ten months have elapsed or February 1, 2010, whichever is later".
In the case prescribed in the preceding two paragraphs, with regard to the due date for filing the return to be filed pursuant to the provisions of Article 29, paragraph (1) of the Inheritance Tax Act when a cause prescribed in Article 4 of that Act arises within the special period, the phrase "within ten months" in that paragraph is deemed to be replaced with "by the day on which ten months have elapsed or February 1, 2010, whichever is later".
In the case prescribed in paragraphs (1) and (2), with regard to a determination or reassessment prescribed in Article 35, paragraph (2) of the Inheritance Tax Act where a cause prescribed in item (i) or (v) of that paragraph comes to apply within the special period, the phrase "ten months" in item (i) or (v) of that paragraph is deemed to be replaced with "the day on which ten months have elapsed or February 1, 2010, whichever is later".
With regard to the application of the provisions of Article 70-7-2, paragraph (14), item (vii) of the New Act on Special Measures Concerning Taxation to inheritance tax for which a tax payment grace period has been granted pursuant to the provisions of paragraph (1) of that Article to a successor heir, etc. prescribed in paragraph (2), item (iii) of that Article who acquired unlisted shares or similar interests by inheritance or bequest within the special period and who received the application of the provisions of paragraph (1) of that Article, the phrase "the National Tax Collection Act" in that item is deemed to be replaced with "the National Tax Collection Act, with the phrase 'one year or more before' in Article 35, paragraph (1) of that Act deemed to be replaced with 'one year or more before (if the national tax pertaining to that delinquency is inheritance tax, before the commencement of the succession of the decedent pertaining to that inheritance tax)', and that Act".