# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百七十三条の二 (Article 273-2)

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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: 第二百七十三条の二 (Article 273-2) — address `art-273-2`
- 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-273-2
- 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.

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