# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第六十三条 (Article 63) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-63. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 消費税法施行令 (Order for Enforcement of the Consumption Tax Act), 昭和六十三年政令第三百六十号 - English title "Order for Enforcement of the Consumption Tax Act": claude-opus-5-5 - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第六十三条 (Article 63)（死亡の場合の確定申告等の特例） — address `art-63` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-63 - e-Gov law ID: 363CO0000000360 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第六十三条（死亡の場合の確定申告等の特例） — Special Provisions on Final Return, etc. in the Case of Death caption: machine translation, not official art-63 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-63 **第一項** 法第四十五条第二項若しくは第三項又は第四十六条第二項の規定により相続人が申告書を提出する場合には、当該申告書には、法第四十五条第一項各号に掲げる事項のほか、財務省令で定める事項を併せて記載しなければならない。 art-63/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-63/par-1 Where 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. machine translation, not official **第二項** 前項の申告書を提出する場合において、相続人が二人以上あるときは、当該申告書は、各相続人が連署による一の書面で提出しなければならない。ただし、他の相続人の氏名を付記して各別に提出することを妨げない。 art-63/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-63/par-2 Where 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. machine translation, not official **第三項** 前項本文の方法により同項に規定する申告書（法第四十五条第一項第五号又は第七号に掲げる不足額の記載のあるものに限る。）を提出するときは、当該申告書には、これらの不足額を各人別に記載しなければならない。 art-63/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-63/par-3 Where 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. machine translation, not official **第四項** 第二項ただし書の方法により同項に規定する申告書を提出した相続人は、遅滞なく、他の相続人に対し、当該申告書に記載した事項の要領を通知しなければならない。 art-63/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-63/par-4 An 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. machine translation, not official **第五項** 第一項、第二項及び前項の規定は、法第四十二条第一項、第四項又は第六項の規定による申告書を提出すべき個人事業者が当該申告書に係るこれらの規定に規定する一月中間申告対象期間の末日の翌日（当該一月中間申告対象期間が当該課税期間開始の日以後一月の期間である場合には、当該課税期間開始の日から二月を経過した日）、三月中間申告対象期間の末日の翌日又は六月中間申告対象期間の末日の翌日から当該申告書の提出期限までの間に当該申告書を提出しないで死亡した場合において、その相続人が当該申告書（同条第一項、第四項又は第六項の規定による申告書で法第四十三条第一項各号に掲げる事項を記載したものを含む。）を提出する場合について準用する。 art-63/par-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-63/par-5 The 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). machine translation, not official **第六項** 第一項、第二項及び第四項の規定は、特例申告書を提出すべき者が当該特例申告書の提出期限前に当該特例申告書を提出しないで死亡した場合において、その相続人が当該特例申告書を提出する場合について準用する。 art-63/par-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-63/par-6 The 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. machine translation, not official --- ## Cites - art-63/par-1: 法第四十五条第二項 → 消費税法 第四十五条第二項 (Article 45, paragraph (2)), art-45/par-2 — https://japanlaw.org/en/consumption-tax-act/art-45/par-2 (e-Gov law ID 363AC0000000108) - art-63/par-1: 第三項 → 消費税法 第四十五条第三項 (Article 45, paragraph (3)), art-45/par-3 — https://japanlaw.org/en/consumption-tax-act/art-45/par-3 (e-Gov law ID 363AC0000000108) - art-63/par-1: 第四十六条第二項 → 消費税法 第四十六条第二項 (Article 46, paragraph (2)), art-46/par-2 — https://japanlaw.org/en/consumption-tax-act/art-46/par-2 (e-Gov law ID 363AC0000000108) - art-63/par-1: 法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 (e-Gov law ID 363AC0000000108) - art-63/par-2: 前項 → 消費税法施行令 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-63/par-1 - art-63/par-3: 前項 → 消費税法施行令 第六十三条第二項 (Article 63, paragraph (2)), art-63/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-63/par-2 - art-63/par-3: 法第四十五条第一項第五号 → 消費税法 第四十五条第一項第五号 (Article 45, paragraph (1), item (v)), art-45/par-1/item-5 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-5 (e-Gov law ID 363AC0000000108) - art-63/par-3: 第七号 → 消費税法 第四十五条第一項第七号 (Article 45, paragraph (1), item (vii)), art-45/par-1/item-7 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-7 (e-Gov law ID 363AC0000000108) - art-63/par-4: 第二項 → 消費税法施行令 第六十三条第二項 (Article 63, paragraph (2)), art-63/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-63/par-2 - art-63/par-5: 第一項 → 消費税法施行令 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-63/par-1 - art-63/par-5: 第二項 → 消費税法施行令 第六十三条第二項 (Article 63, paragraph (2)), art-63/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-63/par-2 - art-63/par-5: 前項 → 消費税法施行令 第六十三条第四項 (Article 63, paragraph (4)), art-63/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-63/par-4 - art-63/par-5: 法第四十二条第一項 → 消費税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-1 (e-Gov law ID 363AC0000000108) - art-63/par-5: 第四項 → 消費税法 第四十二条第四項 (Article 42, paragraph (4)), art-42/par-4 — https://japanlaw.org/en/consumption-tax-act/art-42/par-4 (e-Gov law ID 363AC0000000108) - art-63/par-5: 第六項 → 消費税法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/en/consumption-tax-act/art-42/par-6 (e-Gov law ID 363AC0000000108) - art-63/par-5: 法第四十三条第一項 → 消費税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1 (e-Gov law ID 363AC0000000108) - art-63/par-6: 第一項 → 消費税法施行令 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-63/par-1 - art-63/par-6: 第二項 → 消費税法施行令 第六十三条第二項 (Article 63, paragraph (2)), art-63/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-63/par-2 - art-63/par-6: 第四項 → 消費税法施行令 第六十三条第四項 (Article 63, paragraph (4)), art-63/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-63/par-4 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 消費税法施行令 第六十三条第二項（死亡の場合の確定申告等の特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-63/par-2 - 消費税法施行令 第六十三条第三項（死亡の場合の確定申告等の特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-63/par-3 - 消費税法施行令 第六十三条第四項（死亡の場合の確定申告等の特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-63/par-4 - 消費税法施行令 第六十三条第五項（死亡の場合の確定申告等の特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-63/par-5 - 消費税法施行令 第六十三条第六項（死亡の場合の確定申告等の特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-63/par-6 - 消費税法施行規則 第二十三条第一項（死亡の場合の確定申告書の記載事項） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23/par-1 (e-Gov law ID 363M50000040053) - 消費税法施行規則 第二十三条第二項（死亡の場合の確定申告書の記載事項） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23/par-2 (e-Gov law ID 363M50000040053) - 消費税法施行規則 第二十三条第三項（死亡の場合の確定申告書の記載事項） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23/par-3 (e-Gov law ID 363M50000040053) - 消費税法施行規則 第二十四条第二項（引取りに係る課税貨物についての申告書の記載事項） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-24/par-2 (e-Gov law ID 363M50000040053) --- ## Sources - claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-07 - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法施行令 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363CO0000000360/20261101_507CO0000000125), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-032, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch consumption-tax-act-enforcement-order-20261106T203801-032, translated 2026-11-07 - This site's parser, version 226 — 消費税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06