The matters specified by Ministry of Finance Order prescribed in Article 63, paragraph (1) of the Order are the following:
令第六十三条第一項に規定する財務省令で定める事項は、次に掲げる事項とする。
the decedent's name and place for tax payment at the time of death;
被相続人の氏名及びその死亡の時における納税地
for each heir, the name, domicile or residence, individual number, relationship to the decedent, share of inheritance under the provisions of Articles 900 through 902 (Intestate Shares; Share of an Heir Taking per Stirpes; Designation of a Person's Share of the Estate by Will) of the Civil Code, and value of the property obtained by inheritance or bequest (for a person who has no individual number, the name, domicile or residence, relationship to the decedent, share of inheritance under the provisions of Articles 900 through 902 of that Code, and value of the property obtained by inheritance or bequest);
各相続人の氏名、住所又は居所、個人番号、被相続人との続柄、民法第九百条から第九百二条まで(法定相続分・代襲相続人の相続分・遺言による相続分の指定)の規定によるその相続分及び相続又は遺贈によつて得た財産の価額(個人番号を有しない者にあつては、氏名、住所又は居所、被相続人との続柄、同法第九百条から第九百二条までの規定によるその相続分及び相続又は遺贈によつて得た財産の価額)
if the heir has made a qualified acceptance, a statement to that effect;
相続人が限定承認をした場合には、その旨
if there are two or more heirs, the amount of consumption tax equivalent to the amount calculated by apportioning the amount of consumption tax set out in Article 45, paragraph (1), item (iv) of the Act (where item (vi) of that paragraph applies, the amount of consumption tax set out in that item) according to the share of inheritance of each heir in item (ii).
相続人が二人以上ある場合には、法第四十五条第一項第四号に掲げる消費税額(同項第六号の規定に該当する場合には、同号に掲げる消費税額)を第二号の各相続人の相続分により按分して計算した金額に相当する消費税額
Where a return prescribed in Article 63, paragraph (2) of the Order is submitted by the method under the proviso to that paragraph, that return is not required to state, among the matters set out in item (ii) of the preceding paragraph, the individual number of another heir whose name is added pursuant to the proviso to Article 63, paragraph (2) of the Order.
The provisions of the preceding two paragraphs apply mutatis mutandis where, pursuant to the provisions of Article 63, paragraph (5) of the Order, an heir prescribed in that paragraph submits a return under Article 42, paragraph (1), (4) or (6) of the Act (including a return under those provisions that states the matters set out in the items of Article 43, paragraph (1) of the Act).
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individual numbermachine translation
「個人番号」
The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
Defined inArticle 11, paragraph (1), item (i)