# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第六章 (Part 2, Chapter 6)

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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- 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: 第六章 (Part 2, Chapter 6) — address `pt-2/ch-6`
- Text: the text as amended with effect from 2027-01-01, standing until 2027-07-21 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20270101_508CO0000000093)
- URL (this text's page, at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-6
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/income-tax-act-enforcement-order/pt-2/ch-6
- Every provision below carries its address and its place on this text's page 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.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.

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## 第六章　修正申告の特例 — Chapter VI Special Provisions on Amended Returns
<sup>heading: machine translation, not official</sup>
<sup>pt-2/ch-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-6</sup>

### 第二百七十三条の二
<sup>art-273-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-6#art-273-2</sup>

  **第一項**  法第百五十一条の六第一項第四号（遺産分割等があつた場合の修正申告の特例）に規定する政令で定める事由は、次に掲げる事由とする。
  <sup>art-273-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-6#art-273-2/par-1</sup>
  The grounds specified by Cabinet Order prescribed in Article 151-6, paragraph (1), item (iv) (Special Provisions on Amended Returns upon Division of the Estate or Similar Event) of the Act are the following grounds.
  <sup>machine translation, not official</sup>

    **一**  相続又は遺贈により取得した財産についての権利の帰属に関する訴えについての判決があつたこと。
    <sup>art-273-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-6#art-273-2/par-1/item-1</sup>
    the rendering of a judgment in an action concerning the vesting of rights in property acquired by inheritance or bequest;
    <sup>machine translation, not official</sup>

    **二**  条件付の遺贈について、条件が成就したこと。
    <sup>art-273-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text/pt-2/ch-6#art-273-2/par-1/item-2</sup>
    the fulfillment of the condition in the case of a conditional bequest.
    <sup>machine translation, not official</sup>

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## Cites
- art-273-2/par-1: 法第百五十一条の六第一項第四号 → 所得税法 第百五十一条の六第一項第四号 (Article 151-6, paragraph (1), item (iv)), art-151-6/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-151-6/par-1/item-4 (e-Gov law ID 340AC0000000033)

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text as 令和八年政令第九十三号 leaves it, from 2027-01-01 (https://laws.e-gov.go.jp/law/340CO0000000096/20270101_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-090, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06