①The amount specified by Cabinet Order as prescribed in Article 45, paragraph (5) of the Act is the amount specified in each of the following items for the category of taxable transfers, etc. of assets (excluding those that fall under specified transfers, etc. of assets; the same applies hereinafter in this paragraph, Article 65, item (i) and Article 68) set out in that item, and the amount calculated as provided by Cabinet Order as prescribed in Article 45, paragraph (5) of the Act is the amount calculated by multiplying the total of the amounts specified in those items by 78/100:

②The provision specified by Cabinet Order as prescribed in the proviso to Article 45, paragraph (5) of the Act is the proviso to Article 28, paragraph (1) of the Act.

①Where an heir submits a return under Article 45, paragraph (2) or (3) or Article 46, paragraph (2) of the Act, the matters specified by Ministry of Finance Order must also be stated in that return, in addition to the matters set out in the items of Article 45, paragraph (1) of the Act.

②Where a return under the preceding paragraph is submitted and there are two or more heirs, that return must be submitted by each heir in a single document bearing their joint signatures; provided, however, that this does not preclude each heir from submitting it separately with the names of the other heirs appended.

③Where a return prescribed in the preceding paragraph (limited to one in which a shortfall set out in Article 45, paragraph (1), item (v) or (vii) of the Act is stated) is submitted by the method under the main clause of the preceding paragraph, those shortfalls must be stated in that return for each person.

④An heir who has submitted a return prescribed in paragraph (2) by the method under the proviso to that paragraph must, without delay, notify the other heirs of the outline of the matters stated in that return.

⑤The provisions of paragraphs (1) and (2) and the preceding paragraph apply mutatis mutandis where an individual business operator that is to submit a return under Article 42, paragraph (1), (4) or (6) of the Act dies, without having submitted that return, during the period from the day following the last day of the one-month interim filing period (or, where that one-month interim filing period is the one-month period beginning on the day of commencement of that taxable period, the day on which two months have elapsed from the day of commencement of that taxable period), the three-month interim filing period or the six-month interim filing period prescribed in those provisions relating to that return until the deadline for filing that return, and the heir submits that return (including a return under paragraph (1), (4) or (6) of that Article that states the matters set out in the items of Article 43, paragraph (1) of the Act).

⑥The provisions of paragraphs (1), (2) and (4) apply mutatis mutandis where a person that is to submit a special return dies, without having submitted that special return, before the deadline for filing that special return, and the heir submits that special return.

①Where Article 45-2, paragraph (1) of the Act applies, for the purpose of the application of Article 37-2, paragraphs (2) and (5) of the Act (including as applied mutatis mutandis pursuant to paragraph (7) of that Article) and Article 42, paragraphs (1) and (4) of the Act, in Article 37-2, paragraph (2) of the Act, the phrase "the day following" is deemed to be replaced with "the day on which one month has elapsed from the day following"; in paragraph (5) of that Article, the phrase "two months" is deemed to be replaced with "three months", and the phrase "on or after the day following" with "on or after the day on which one month has elapsed from the day following"; in Article 42, paragraph (1) of the Act, the phrase "the one-month period beginning on the first day of the taxable period" is deemed to be replaced with "a one-month interim filing period that ended during the period from the first day of the taxable period to the day before the day on which two months have elapsed from that day", and the phrase "two months have elapsed" with "three months have elapsed"; and in paragraph (4), item (i) of that Article, the phrase "last day" is deemed to be replaced with "last day (where that three-month interim filing period is the first of the three-month interim filing periods divided into periods of every three months on or after the first day of that taxable period, and Article 10, paragraph (2) of the Act on General Rules for National Taxes applies to the deadline for filing the final return for the immediately preceding taxable period, the day that is deemed by that paragraph to be the deadline for filing that final return)".

②Where Article 45-2, paragraph (1) of the Act applies, for the purpose of the application of Article 18, paragraph (10), Article 50, Article 54, paragraphs (3) and (5), Article 58-2, paragraphs (2) and (3), Article 58-3, paragraphs (2) and (3), Article 70-13 and Article 71, paragraphs (2) and (5), in Article 18, paragraph (10), the phrase "have elapsed" is deemed to be replaced with "have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for that taxable period)"; in Article 50, paragraph (1), the phrase "have elapsed" is deemed to be replaced with "have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for that taxable period; the same applies in the following paragraph and paragraph (3))"; in Article 54, paragraph (3), the phrase "have elapsed" is deemed to be replaced with "have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for that taxable period; the same applies in paragraph (5))"; in Article 58-2, paragraph (2), Article 58-3, paragraph (2) and Article 70-13, paragraph (1), the phrase "have elapsed" is deemed to be replaced with "have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for that taxable period; the same applies in the following paragraph)"; and in Article 71, paragraph (2), the phrase "have elapsed" is deemed to be replaced with "have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for that taxable period; the same applies in paragraph (5))".

③The period for retaining the documents relating to the proof under Article 7, paragraph (2) of the Act (including books; the same applies hereinafter in this paragraph) and other documents in the case where Article 45-2, paragraph (1) of the Act applies is specified by Ministry of Finance Order.

①The amount specified by Cabinet Order prescribed in Article 46-2, paragraph (2) of the Act is the total of the amount of the initial contribution under Article 41, paragraph (1) and the amount of the contribution upon sale under paragraph (3) of that Article, which have been paid to the Banks' Shareholdings Purchase Corporation by its members pursuant to Article 41, paragraphs (1) and (3) (Payment of Contributions) of the Act on Limitation on Shareholding by Banks and Other Financial Institutions (Act No. 131 of 2001).

②The laws and regulations specified by Cabinet Order prescribed in Article 46-2, paragraph (3) of the Act are the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) and other laws and regulations relating to filing returns for consumption tax (excluding the Act (including orders issued thereunder) and the Act on General Rules for National Taxes).

Where a final return, etc. stating a shortfall set forth in Article 45, paragraph (1), item (v) of the Act has been submitted, the district director must, without delay, carry out the procedures for refund under Article 52, paragraph (1) of the Act or for appropriation under Article 57, paragraph (1) (Appropriation) of the Act on General Rules for National Taxes (hereinafter in this Chapter referred to as "appropriation"), except where there are grounds on which that shortfall is found to be excessive.

Where appropriation of a refund under Article 52, paragraph (1) of the Act (including the interest on refund relating thereto (meaning the interest on refund prescribed in paragraph (2) of that Article; the same applies hereinafter in this Chapter)) to unpaid national tax and expenses for the delinquent tax collection procedure is made, the appropriation is to be made in the order of the following items:

With regard to a return under Article 45, paragraph (1) of the Act for a taxable period in which there is no amount of consumption tax set forth in item (ii) of that paragraph and the amount of consumption tax set forth in item (iii), (a) of that paragraph relates solely to consumption tax on specified taxable purchases (meaning consumption tax on specified taxable purchases prescribed in Article 30, paragraph (1) of the Act), the amount of consumption tax set forth in Article 45, paragraph (1), item (iii), (a) of the Act must be stated in that return as zero.