# 相続税法 / Inheritance Tax Act — 第三十条 (Article 30) - Law: 相続税法 (Inheritance Tax Act), 昭和二十五年法律第七十三号 - English title "Inheritance Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — 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: 第三十条 (Article 30)（期限後申告の特則） — address `art-30` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/art-30 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-30 - Every provision below carries its address and both URLs 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. --- ### 第三十条（期限後申告の特則） — Special Provisions on Returns Filed after the Deadline caption: machine translation, not official art-30 · https://japanlaw.org/en/inheritance-tax-act/art-30 · https://japanlaw.org/l/325AC0000000073/art-30 **第一項** 第二十七条第一項の規定による申告書の提出期限後において第三十二条第一項第一号から第六号までに規定する事由が生じたため新たに第二十七条第一項に規定する申告書を提出すべき要件に該当することとなつた者は、期限後申告書を提出することができる。 art-30/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-30/par-1 · https://japanlaw.org/l/325AC0000000073/art-30/par-1 A person who has newly come to fall under the requirements for filing a return prescribed in Article 27, paragraph (1) because a cause prescribed in Article 32, paragraph (1), items (i) through (vi) has occurred after the deadline for filing a return under Article 27, paragraph (1) may file a return filed after the deadline. machine translation, not official **第二項** 第二十八条第一項の規定による申告書の提出期限後において第三十二条第一項第一号から第六号までに規定する事由が生じたことにより相続又は遺贈による財産の取得をしないこととなつたため新たに第二十八条第一項に規定する申告書を提出すべき要件に該当することとなつた者は、期限後申告書を提出することができる。 art-30/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-30/par-2 · https://japanlaw.org/l/325AC0000000073/art-30/par-2 A person who has newly come to fall under the requirements for filing a return prescribed in Article 28, paragraph (1) because the person has come not to acquire property by inheritance or bequest owing to the occurrence of a cause prescribed in Article 32, paragraph (1), items (i) through (vi) after the deadline for filing a return under Article 28, paragraph (1) may file a return filed after the deadline. machine translation, not official --- ## Cites - art-30/par-1: 第二十七条第一項 → 相続税法 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-27/par-1 · https://japanlaw.org/l/325AC0000000073/art-27/par-1 - art-30/par-1: 第三十二条第一項第一号から第六号まで → 相続税法 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-1 - art-30/par-1: 第三十二条第一項第一号から第六号まで → 相続税法 第三十二条第一項第二号 (Article 32, paragraph (1), item (ii)), art-32/par-1/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-2 - art-30/par-1: 第三十二条第一項第一号から第六号まで → 相続税法 第三十二条第一項第三号 (Article 32, paragraph (1), item (iii)), art-32/par-1/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-3 - art-30/par-1: 第三十二条第一項第一号から第六号まで → 相続税法 第三十二条第一項第四号 (Article 32, paragraph (1), item (iv)), art-32/par-1/item-4 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-4 - art-30/par-1: 第三十二条第一項第一号から第六号まで → 相続税法 第三十二条第一項第五号 (Article 32, paragraph (1), item (v)), art-32/par-1/item-5 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-5 - art-30/par-1: 第三十二条第一項第一号から第六号まで → 相続税法 第三十二条第一項第六号 (Article 32, paragraph (1), item (vi)), art-32/par-1/item-6 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-6 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-6 - art-30/par-2: 第二十八条第一項 → 相続税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-28/par-1 · https://japanlaw.org/l/325AC0000000073/art-28/par-1 - art-30/par-2: 第三十二条第一項第一号から第六号まで → 相続税法 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-1 - art-30/par-2: 第三十二条第一項第一号から第六号まで → 相続税法 第三十二条第一項第二号 (Article 32, paragraph (1), item (ii)), art-32/par-1/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-2 - art-30/par-2: 第三十二条第一項第一号から第六号まで → 相続税法 第三十二条第一項第三号 (Article 32, paragraph (1), item (iii)), art-32/par-1/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-3 - art-30/par-2: 第三十二条第一項第一号から第六号まで → 相続税法 第三十二条第一項第四号 (Article 32, paragraph (1), item (iv)), art-32/par-1/item-4 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-4 - art-30/par-2: 第三十二条第一項第一号から第六号まで → 相続税法 第三十二条第一項第五号 (Article 32, paragraph (1), item (v)), art-32/par-1/item-5 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-5 - art-30/par-2: 第三十二条第一項第一号から第六号まで → 相続税法 第三十二条第一項第六号 (Article 32, paragraph (1), item (vi)), art-32/par-1/item-6 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-6 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-6 ## Cited by 1 provision cites this one. No official source publishes this direction. - 相続税法 第五十条第一項（修正申告等に対する国税通則法の適用に関する特則） — https://japanlaw.org/en/inheritance-tax-act/art-50/par-1 · https://japanlaw.org/l/325AC0000000073/art-50/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 相続税法 — the text in force from 2026-04-01 (https://laws.e-gov.go.jp/law/325AC0000000073/20260401_506AC0000000008), retrieved 2026-10-11 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 相続税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/449), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-009, translated 2026-10-12 - This site's parser, version 190 — 相続税法 — structure, counts, cross-references and defined terms, computed 2026-10-11