# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百七十三条 (Article 273) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-273. 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: 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: 第二百七十三条 (Article 273)（相続人等による還付の請求） — address `art-273` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/art-273 - e-Gov law ID: 340CO0000000096 — 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. --- ### 第二百七十三条（相続人等による還付の請求） — Claims for a Refund by Heirs, etc. caption: machine translation, not official art-273 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-273 **第一項** 法第百四十一条第一項又は第四項（相続人等の純損失の繰戻しによる還付の請求）の規定による還付の請求をする場合において、相続人が二人以上あるときは、当該請求に係る法第百四十二条第一項（純損失の繰戻しによる還付の手続等）の規定による還付請求書は、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附記して各別に提出することを妨げない。 art-273/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-273/par-1 Where a claim for a refund is made under the provisions of Article 141, paragraph (1) or (4) (Claim by an Heir to Be Issued a Refund Based on Carryback of Net Loss) of the Act, if there are two or more heirs, the claim for a refund under the provisions of Article 142, paragraph (1) (Procedures for Issuing Refunds Based on Carryback of Net Loss) of the Act pertaining to that claim must be submitted by each heir in a single document jointly signed; 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 **第二項** 前項ただし書の方法により同項の請求書を提出した相続人は、遅滞なく、他の相続人に対し、当該請求書に記載した事項の要領を通知しなければならない。 art-273/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-273/par-2 An heir who has submitted the claim for a refund referred to in the preceding paragraph by the method set out in the proviso to that paragraph must, without delay, notify the other heirs of the gist of the matters stated in that claim for a refund. machine translation, not official --- ## Cites - art-273/par-1: 法第百四十一条第一項 → 所得税法 第百四十一条第一項 (Article 141, paragraph (1)), art-141/par-1 — https://japanlaw.org/en/income-tax-act/art-141/par-1 (e-Gov law ID 340AC0000000033) - art-273/par-1: 第四項 → 所得税法 第百四十一条第四項 (Article 141, paragraph (4)), art-141/par-4 — https://japanlaw.org/en/income-tax-act/art-141/par-4 (e-Gov law ID 340AC0000000033) - art-273/par-1: 法第百四十二条第一項 → 所得税法 第百四十二条第一項 (Article 142, paragraph (1)), art-142/par-1 — https://japanlaw.org/en/income-tax-act/art-142/par-1 (e-Gov law ID 340AC0000000033) - art-273/par-2: 前項 → 所得税法施行令 第二百七十三条第一項 (Article 273, paragraph (1)), art-273/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-273/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第二百七十三条第二項（相続人等による還付の請求） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-273/par-2 - 所得税法施行規則 第五十四条第三項（純損失の繰戻しによる還付請求書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-54/par-3 (e-Gov law ID 340M50000040011) --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_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