# 相続税法 / Inheritance Tax Act — 第三十九条 (Article 39) - 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: 第三十九条 (Article 39)（延納手続） — address `art-39` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/art-39 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-39 - 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. --- ### 第三十九条（延納手続） — Procedures for Deferment of Payment caption: machine translation, not official art-39 · https://japanlaw.org/en/inheritance-tax-act/art-39 · https://japanlaw.org/l/325AC0000000073/art-39 **第一項** 前条第一項の規定による延納の許可を申請しようとする者は、その延納を求めようとする相続税の納期限までに、又は納付すべき日に金銭で納付することを困難とする金額及びその困難とする理由、延納を求めようとする税額及び期間、分納税額及びその納期限その他の財務省令で定める事項を記載した申請書に担保の提供に関する書類として財務省令で定めるもの（以下この条及び第四十七条第二項において「担保提供関係書類」という。）を添付し、当該納期限までに、又は納付すべき日に、これを納税地の所轄税務署長に提出しなければならない。 art-39/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-39/par-1 · https://japanlaw.org/l/325AC0000000073/art-39/par-1 A person who intends to apply for permission to defer payment under paragraph (1) of the preceding Article must attach, to a written application stating the amount that it is difficult to pay in money by the due date for payment of the inheritance tax for which deferment is sought or on the day on which payment is due, the reasons for that difficulty, the amount of tax and the period for which deferment is sought, the installment payments and their due dates, and other matters specified by Ministry of Finance Order, documents relating to the provision of security specified by Ministry of Finance Order (referred to as "documents for provision of security" in this Article and Article 47, paragraph (2)), and must submit them to the competent district director with jurisdiction over the place for tax payment by that due date or on that day. machine translation, not official **第二項** 税務署長は、前項の規定による申請書の提出があつた場合においては、当該申請者及び当該申請に係る事項について前条第一項及び第二項の規定に該当するか否かの調査を行い、その調査に基づき、当該申請書の提出期限の翌日から起算して三月以内に当該申請に係る税額の全部又は一部について当該申請に係る条件若しくはこれを変更した条件により延納の許可をし、又は当該申請の却下をする。ただし、税務署長が延納の許可をする場合において、当該申請者の提供しようとする担保が適当でないと認めるときは、その変更を求めることができる。 art-39/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-39/par-2 · https://japanlaw.org/l/325AC0000000073/art-39/par-2 Where a written application under the preceding paragraph is submitted, the district director is to investigate whether the applicant and the matters relating to the application fall under paragraphs (1) and (2) of the preceding Article, and, based on that investigation, within three months counting from the day following the deadline for filing that written application, either grant permission to defer payment for all or part of the amount of tax relating to the application under the conditions relating to the application or conditions modified from them, or dismiss the application; provided, however, that where the district director grants permission to defer payment and finds that the security the applicant intends to provide is not appropriate, the district director may request a change to it. machine translation, not official **第三項** 税務署長は、前項の規定により許可をし、又は却下をした場合においては、当該許可に係る延納税額及び延納の条件又は当該却下をした旨及びその理由を記載した書面により、これを当該申請者に通知する。 art-39/par-3 · https://japanlaw.org/en/inheritance-tax-act/art-39/par-3 · https://japanlaw.org/l/325AC0000000073/art-39/par-3 Where the district director has granted permission or dismissed an application pursuant to the preceding paragraph, the district director is to notify the applicant of this by a document stating the amount subject to deferment and the conditions of deferment relating to the permission, or the fact of the dismissal and the reasons for it. machine translation, not official **第四項** 税務署長は、第二項ただし書の規定により担保の変更を求める場合においては、その旨及びその理由を記載した書面により、これを当該申請者に通知する。 art-39/par-4 · https://japanlaw.org/en/inheritance-tax-act/art-39/par-4 · https://japanlaw.org/l/325AC0000000073/art-39/par-4 Where the district director requests a change of security pursuant to the proviso to paragraph (2), the district director is to notify the applicant of this by a document stating that fact and the reasons for it. machine translation, not official **第五項** 税務署長は、第二項ただし書の規定により担保の変更を求めた場合において、当該申請者が前項の規定による通知を受けた日の翌日から起算して二十日以内にその変更に係る担保提供関係書類を納税地の所轄税務署長に提出しなかつたときは、第二項の規定により当該申請の却下をすることができる。 art-39/par-5 · https://japanlaw.org/en/inheritance-tax-act/art-39/par-5 · https://japanlaw.org/l/325AC0000000073/art-39/par-5 Where the district director has requested a change of security pursuant to the proviso to paragraph (2), if the applicant has not, within 20 days counting from the day following the day on which the applicant received the notice under the preceding paragraph, submitted the documents for provision of security relating to the change to the competent district director with jurisdiction over the place for tax payment, the district director may dismiss the application pursuant to paragraph (2). machine translation, not official **第六項** 前条第一項の規定による延納の許可を申請しようとする者は、担保提供関係書類の全部又は一部を第一項の申請書の提出期限までに当該申請書に添付して提出することができない場合には、政令で定めるところにより、その旨、当該担保提供関係書類を提出する日その他財務省令で定める事項を記載した届出書（次項及び第二十七項において「担保提供関係書類提出期限延長届出書」という。）を納税地の所轄税務署長に提出することができる。この場合において、当該提出する日が記載されていないときは、当該提出期限の翌日から起算して三月を経過する日が記載されているものとみなす。 art-39/par-6 · https://japanlaw.org/en/inheritance-tax-act/art-39/par-6 · https://japanlaw.org/l/325AC0000000073/art-39/par-6 A person who intends to apply for permission to defer payment under paragraph (1) of the preceding Article may, where the person cannot submit, by the deadline for filing the written application referred to in paragraph (1), all or part of the documents for provision of security attached to that written application, as provided by Cabinet Order, submit to the competent district director with jurisdiction over the place for tax payment a written notification stating that fact, the day on which the person is to submit those documents for provision of security and other matters specified by Ministry of Finance Order (referred to as "written notification of extension of the deadline for submitting documents for provision of security" in the following paragraph and paragraph (27)). In this case, where the day on which the person is to submit them is not stated, the day on which three months have passed counting from the day following that deadline for filing is deemed to be stated. machine translation, not official **第七項** 前項の規定により当該申請者が担保提供関係書類提出期限延長届出書を提出した場合には、担保提供関係書類（当該担保提供関係書類提出期限延長届出書に係るものに限る。次項において同じ。）の提出期限は、当該担保提供関係書類提出期限延長届出書に記載された当該担保提供関係書類を提出する日（その日が前項の提出期限の翌日から起算して三月を経過する日後である場合には、当該経過する日）とする。 art-39/par-7 · https://japanlaw.org/en/inheritance-tax-act/art-39/par-7 · https://japanlaw.org/l/325AC0000000073/art-39/par-7 Where the applicant has submitted a written notification of extension of the deadline for submitting documents for provision of security pursuant to the preceding paragraph, the deadline for filing the documents for provision of security (limited to those relating to that written notification; the same applies in the following paragraph) is the day, stated in that written notification, on which those documents for provision of security are to be submitted (where that day is after the day on which three months have passed counting from the day following the deadline for filing in the preceding paragraph, the day on which those three months have passed). machine translation, not official **第八項** 前二項（この項の規定により読み替えて適用する場合を含む。）の規定の適用を受けた者が前項に規定する提出する日までに担保提供関係書類を提出することができない場合における第六項の規定の適用については、同項中「第一項の申請書の提出期限までに当該申請書に添付して提出することができない場合」とあるのは、「次項に規定する提出する日までに同項の担保提供関係書類を提出することができない場合」とする。ただし、当該担保提供関係書類の提出期限は、第一項の申請書の提出期限の翌日から起算して六月を経過する日後とすることはできない。 art-39/par-8 · https://japanlaw.org/en/inheritance-tax-act/art-39/par-8 · https://japanlaw.org/l/325AC0000000073/art-39/par-8 With regard to the application of paragraph (6) where a person to whom the preceding two paragraphs (including the case where they apply with terms replaced pursuant to this paragraph) have applied cannot submit the documents for provision of security by the day on which they are to be submitted as prescribed in the preceding paragraph, the phrase "where the person cannot submit, by the deadline for filing the written application referred to in paragraph (1), all or part of the documents for provision of security attached to that written application" in paragraph (6) is deemed to be replaced with "where the person cannot submit the documents for provision of security referred to in the following paragraph by the day on which they are to be submitted as prescribed in that paragraph"; provided, however, that the deadline for filing those documents for provision of security cannot be after the day on which six months have passed counting from the day following the deadline for filing the written application referred to in paragraph (1). machine translation, not official **第九項** 前三項の規定の適用がある場合における第二項の規定の適用については、同項中「当該申請書」とあるのは、「担保提供関係書類（第六項の担保提供関係書類提出期限延長届出書に係るものに限る。）」とする。 art-39/par-9 · https://japanlaw.org/en/inheritance-tax-act/art-39/par-9 · https://japanlaw.org/l/325AC0000000073/art-39/par-9 With regard to the application of paragraph (2) in the case where the preceding three paragraphs apply, the phrase "that written application" in paragraph (2) is deemed to be replaced with "documents for provision of security (limited to those relating to the written notification of extension of the deadline for submitting documents for provision of security referred to in paragraph (6))". machine translation, not official **第十項** 税務署長は、第一項の規定による申請書の提出があつた場合において、当該申請書についてその記載に不備があること又は担保提供関係書類についてその記載に不備があること若しくはその提出がないことその他の政令で定める事由があるときは、当該申請者に対して当該申請書の訂正又は当該担保提供関係書類の訂正若しくは提出を求めることができる。 art-39/par-10 · https://japanlaw.org/en/inheritance-tax-act/art-39/par-10 · https://japanlaw.org/l/325AC0000000073/art-39/par-10 Where a written application under paragraph (1) has been submitted, if there are grounds specified by Cabinet Order, such as a deficiency in the statements in that written application, or a deficiency in the statements in the documents for provision of security or their non-submission, the district director may request the applicant to correct that written application or to correct or submit those documents for provision of security. machine translation, not official **第十一項** 税務署長は、前項の規定により申請書の訂正又は担保提供関係書類の訂正若しくは提出を求める場合においては、その旨及びその理由を記載した書面により、これを当該申請者に通知する。 art-39/par-11 · https://japanlaw.org/en/inheritance-tax-act/art-39/par-11 · https://japanlaw.org/l/325AC0000000073/art-39/par-11 Where the district director requests the correction of a written application or the correction or submission of documents for provision of security pursuant to the preceding paragraph, the district director is to notify the applicant of this by a document stating that fact and the reasons for it. machine translation, not official **第十二項** 第十項の規定により申請書の訂正又は担保提供関係書類の訂正若しくは提出を求められた当該申請者は、前項の規定による通知を受けた日の翌日から起算して二十日以内に当該申請書の訂正又は当該担保提供関係書類の訂正若しくは提出をしなければならない。この場合において、当該期間内に当該申請書の訂正又は当該担保提供関係書類の訂正若しくは提出をしなかつたときは、当該申請者は、当該期間を経過した日において延納の申請を取り下げたものとみなす。 art-39/par-12 · https://japanlaw.org/en/inheritance-tax-act/art-39/par-12 · https://japanlaw.org/l/325AC0000000073/art-39/par-12 An applicant who has been requested under paragraph (10) to correct the written application or to correct or submit the documents for provision of security must correct that written application or correct or submit those documents for provision of security within 20 days counting from the day following the day on which the applicant received the notice under the preceding paragraph. In this case, if the applicant has not corrected that written application or corrected or submitted those documents for provision of security within that period, the applicant is deemed to have withdrawn the application to defer payment on the day on which that period has passed. machine translation, not official **第十三項** 第十項の規定により担保提供関係書類の訂正又は提出を求められた当該申請者は、前項の経過した日の前日までに当該担保提供関係書類の訂正又は提出をすることができない場合には、政令で定めるところにより、その旨、当該担保提供関係書類の訂正又は提出をする日その他財務省令で定める事項を記載した届出書（次項において「担保提供関係書類補完期限延長届出書」という。）を納税地の所轄税務署長に提出することができる。この場合において、当該訂正又は提出をする日が記載されていないときは、当該経過した日から起算して三月を経過する日が記載されているものとみなす。 art-39/par-13 · https://japanlaw.org/en/inheritance-tax-act/art-39/par-13 · https://japanlaw.org/l/325AC0000000073/art-39/par-13 An applicant who has been requested under paragraph (10) to correct or submit documents for provision of security may, where the applicant cannot correct or submit those documents for provision of security by the day before the day on which the period has passed as referred to in the preceding paragraph, as provided by Cabinet Order, submit to the competent district director with jurisdiction over the place for tax payment a written notification stating that fact, the day on which the applicant is to correct or submit those documents for provision of security and other matters specified by Ministry of Finance Order (referred to as "written notification of extension of the deadline for completing documents for provision of security" in the following paragraph). In this case, where the day on which the applicant is to make the correction or submission is not stated, the day on which three months have passed counting from the day on which that period has passed is deemed to be stated. machine translation, not official **第十四項** 前項の規定により当該申請者が担保提供関係書類補完期限延長届出書を提出した場合には、担保提供関係書類（当該担保提供関係書類補完期限延長届出書に係るものに限る。次項において同じ。）の訂正又は提出の期限は、当該担保提供関係書類補完期限延長届出書に記載された当該担保提供関係書類の訂正又は提出をする日（その日が前項の経過した日から起算して三月を経過する日後である場合には、当該経過する日）とする。 art-39/par-14 · https://japanlaw.org/en/inheritance-tax-act/art-39/par-14 · https://japanlaw.org/l/325AC0000000073/art-39/par-14 Where the applicant has submitted a written notification of extension of the deadline for completing documents for provision of security pursuant to the preceding paragraph, the deadline for correcting or submitting the documents for provision of security (limited to those relating to that written notification; the same applies in the following paragraph) is the day, stated in that written notification, on which those documents for provision of security are to be corrected or submitted (where that day is after the day on which three months have passed counting from the day on which the period has passed as referred to in the preceding paragraph, the day on which those three months have passed). machine translation, not official **第十五項** 前二項（この項の規定により読み替えて適用する場合を含む。）の規定の適用を受けた者が前項に規定する訂正又は提出をする日までに担保提供関係書類の訂正又は提出をすることができない場合における第十三項の規定の適用については、同項中「前項の経過した日の前日」とあるのは、「次項に規定する訂正又は提出をする日」とする。ただし、当該担保提供関係書類の訂正又は提出の期限は、第十一項の規定による通知を受けた日の翌日から起算して六月を経過する日後とすることはできない。 art-39/par-15 · https://japanlaw.org/en/inheritance-tax-act/art-39/par-15 · https://japanlaw.org/l/325AC0000000073/art-39/par-15 With regard to the application of paragraph (13) where a person to whom the preceding two paragraphs (including the case where they apply with terms replaced pursuant to this paragraph) have applied cannot correct or submit the documents for provision of security by the day on which they are to be corrected or submitted as prescribed in the preceding paragraph, the phrase "the day before the day on which the period has passed as referred to in the preceding paragraph" in paragraph (13) is deemed to be replaced with "the day on which they are to be corrected or submitted as prescribed in the following paragraph"; provided, however, that the deadline for correcting or submitting those documents for provision of security cannot be after the day on which six months have passed counting from the day following the day on which the person received the notice under paragraph (11). machine translation, not official **第十六項** 第十項又は前三項の規定の適用がある場合における第二項の規定の適用については、同項中「以内」とあるのは、「に第十一項の規定による通知を申請者が受けた日の翌日から申請書（第十項の規定に係るものに限る。）の訂正の期限又は担保提供関係書類（第十項の規定に係るものに限る。）若しくは担保提供関係書類（第十三項の担保提供関係書類補完期限延長届出書に係るものに限る。）の訂正若しくは提出の期限（以下この項において「申請書等の提出期限」という。）までの期間（第十一項の規定による通知が複数ある場合には、それぞれの通知を受けた日の翌日から当該それぞれの通知に係る申請書等の提出期限までの期間を合算した期間（これらの期間のうち重複する期間がある場合には、当該重複する期間を合算した期間を除いた期間）とする。）を加算した期間内」とする。 art-39/par-16 · https://japanlaw.org/en/inheritance-tax-act/art-39/par-16 · https://japanlaw.org/l/325AC0000000073/art-39/par-16 With regard to the application of paragraph (2) in the case where paragraph (10) or the preceding three paragraphs apply, the phrase "within three months" in paragraph (2) is deemed to be replaced with "within the period obtained by adding to three months the period from the day following the day on which the applicant received the notice under paragraph (11) until the deadline for correcting the written application (limited to that relating to paragraph (10)) or the deadline for correcting or submitting the documents for provision of security (limited to those relating to paragraph (10)) or the documents for provision of security (limited to those relating to the written notification of extension of the deadline for completing documents for provision of security referred to in paragraph (13)) (referred to as the "deadline for submitting the application, etc." in this paragraph) (where there are multiple notices under paragraph (11), the period obtained by totaling the periods from the day following the day on which each notice was received until the deadline for submitting the application, etc. relating to each notice (where any of those periods overlap, the period excluding the period obtained by totaling the overlapping periods))". machine translation, not official **第十七項** 第二項ただし書の規定により担保の変更を求めた場合における同項本文の規定の適用については、同項本文中「当該申請書の提出期限」とあるのは、「第五項に規定する期限」とする。 art-39/par-17 · https://japanlaw.org/en/inheritance-tax-act/art-39/par-17 · https://japanlaw.org/l/325AC0000000073/art-39/par-17 With regard to the application of the main clause of paragraph (2) in the case where a change of security has been requested pursuant to the proviso to paragraph (2), the phrase "the deadline for filing that written application" in the main clause of paragraph (2) is deemed to be replaced with "the deadline prescribed in paragraph (5)". machine translation, not official **第十八項** 第二項ただし書の規定により担保の変更を求められた者は、担保提供関係書類の全部又は一部を第五項に規定する期限までに提出することができない場合には、政令で定めるところにより、その旨、当該担保提供関係書類を提出する日その他財務省令で定める事項を記載した届出書（次項及び第二十七項において「変更担保提供関係書類提出期限延長届出書」という。）を納税地の所轄税務署長に提出することができる。この場合において、当該提出する日が記載されていないときは、当該期限の翌日から起算して三月を経過する日が記載されているものとみなす。 art-39/par-18 · https://japanlaw.org/en/inheritance-tax-act/art-39/par-18 · https://japanlaw.org/l/325AC0000000073/art-39/par-18 A person who has been requested to change security pursuant to the proviso to paragraph (2) may, where the person cannot submit all or part of the documents for provision of security by the deadline prescribed in paragraph (5), as provided by Cabinet Order, submit to the competent district director with jurisdiction over the place for tax payment a written notification stating that fact, the day on which the person is to submit those documents for provision of security and other matters specified by Ministry of Finance Order (referred to as "written notification of extension of the deadline for submitting documents for provision of changed security" in the following paragraph and paragraph (27)). In this case, where the day on which the person is to submit them is not stated, the day on which three months have passed counting from the day following that deadline is deemed to be stated. machine translation, not official **第十九項** 前項の規定により当該申請者が変更担保提供関係書類提出期限延長届出書を提出した場合には、担保提供関係書類（当該変更担保提供関係書類提出期限延長届出書に係るものに限る。次項において同じ。）の提出期限は、当該変更担保提供関係書類提出期限延長届出書に記載された当該担保提供関係書類を提出する日（その日が前項の期限の翌日から起算して三月を経過する日後である場合には、当該経過する日）とする。 art-39/par-19 · https://japanlaw.org/en/inheritance-tax-act/art-39/par-19 · https://japanlaw.org/l/325AC0000000073/art-39/par-19 Where the applicant has submitted a written notification of extension of the deadline for submitting documents for provision of changed security pursuant to the preceding paragraph, the deadline for filing the documents for provision of security (limited to those relating to that written notification; the same applies in the following paragraph) is the day, stated in that written notification, on which those documents for provision of security are to be submitted (where that day is after the day on which three months have passed counting from the day following the deadline in the preceding paragraph, the day on which those three months have passed). machine translation, not official **第二十項** 前二項（この項の規定により読み替えて適用する場合を含む。）の規定の適用を受けた者が前項に規定する提出する日までに担保提供関係書類を提出することができない場合における第十八項の規定の適用については、同項中「第五項に規定する期限」とあるのは、「次項に規定する提出する日」とする。ただし、当該担保提供関係書類の提出期限は、第四項の規定による通知を受けた日の翌日から起算して六月を経過する日後とすることはできない。 art-39/par-20 · https://japanlaw.org/en/inheritance-tax-act/art-39/par-20 · https://japanlaw.org/l/325AC0000000073/art-39/par-20 With regard to the application of paragraph (18) where a person to whom the preceding two paragraphs (including the case where they apply with terms replaced pursuant to this paragraph) have applied cannot submit the documents for provision of security by the day on which they are to be submitted as prescribed in the preceding paragraph, the phrase "the deadline prescribed in paragraph (5)" in paragraph (18) is deemed to be replaced with "the day on which they are to be submitted as prescribed in the following paragraph"; provided, however, that the deadline for filing those documents for provision of security cannot be after the day on which six months have passed counting from the day following the day on which the person received the notice under paragraph (4). machine translation, not official **第二十一項** 前三項の規定の適用がある場合における第二項及び第五項の規定の適用については、第二項中「当該申請書」とあるのは「担保提供関係書類（第十八項の変更担保提供関係書類提出期限延長届出書に係るものに限る。）」と、第五項中「前項の規定による通知を受けた日の翌日から起算して二十日以内にその変更に係る」とあるのは「第二十一項の規定により読み替えて適用する第二項の担保提供関係書類の提出期限までにその変更に係る当該」とする。 art-39/par-21 · https://japanlaw.org/en/inheritance-tax-act/art-39/par-21 · https://japanlaw.org/l/325AC0000000073/art-39/par-21 With regard to the application of paragraphs (2) and (5) in the case where the preceding three paragraphs apply, the phrase "that written application" in paragraph (2) is deemed to be replaced with "documents for provision of security (limited to those relating to the written notification of extension of the deadline for submitting documents for provision of changed security referred to in paragraph (18))", and the phrase "within 20 days counting from the day following the day on which the applicant received the notice under the preceding paragraph, submitted the documents for provision of security relating to the change" in paragraph (5) is deemed to be replaced with "by the deadline for filing the documents for provision of security under paragraph (2) as it applies with terms replaced pursuant to paragraph (21), submitted those documents for provision of security relating to the change". machine translation, not official **第二十二項** 次の各号に掲げる場合における延納の許可の申請に係る手続をその期限までに行うことができない者に係るこの条の規定の適用については、当該各号に掲げる場合の区分に応じ、当該各号に定めるところによる。 art-39/par-22 · https://japanlaw.org/en/inheritance-tax-act/art-39/par-22 · https://japanlaw.org/l/325AC0000000073/art-39/par-22 With regard to the application of this Article to a person who is unable to carry out by the deadline the procedures relating to an application for permission to defer payment in the cases listed in the following items, the provisions of each of those items apply according to the category of cases listed in that item. machine translation, not official **一** 国税通則法第十一条（災害等による期限の延長）の規定の適用がある場合　この条の規定の適用については、第八項ただし書中「六月」とあるのは「六月に国税通則法第十一条（災害等による期限の延長）に規定する災害その他やむを得ない理由が生じた日から同条の規定により延長された期限までの期間（以下この条において「災害等延長期間」という。）を加算した期間」と、第十五項ただし書、第二十項ただし書及び第二十七項中「六月」とあるのは「六月に災害等延長期間（国税通則法第十一条に規定する災害その他やむを得ない理由が生じた日以後に当該通知を受けた場合には、同日から当該通知を受けた日までの期間を除く。）を加算した期間」とする。 art-39/par-22/item-1 · https://japanlaw.org/en/inheritance-tax-act/art-39/par-22/item-1 · https://japanlaw.org/l/325AC0000000073/art-39/par-22/item-1 in the case where Article 11 (Extension of Time Limits due to Disasters and Similar Causes) of the Act on General Rules for National Taxes applies: with regard to the application of the provisions of this Article, the phrase "six months" in the proviso to paragraph (8) is deemed to be replaced with "six months plus the period from the day on which a disaster or other unavoidable reason prescribed in Article 11 (Extension of Time Limits due to Disasters and Similar Causes) of the Act on General Rules for National Taxes occurred until the deadline extended pursuant to that Article (referred to as the "period of extension for a disaster or other unavoidable reason" in this Article)", and the phrase "six months" in the proviso to paragraph (15), the proviso to paragraph (20) and paragraph (27) is deemed to be replaced with "six months plus the period of extension for a disaster or other unavoidable reason (where the notice was received on or after the day on which a disaster or other unavoidable reason prescribed in Article 11 of that Act occurred, excluding the period from that day until the day on which the notice was received)"; machine translation, not official **二** 前号に掲げる場合のほか、政令で定めるやむを得ない事由が生じた場合　第五項に定める担保提供関係書類の提出期限その他の政令で定める手続に関する期限については、当該やむを得ない事由により当該手続を行うことができない期間として政令で定める期間延長する。 art-39/par-22/item-2 · https://japanlaw.org/en/inheritance-tax-act/art-39/par-22/item-2 · https://japanlaw.org/l/325AC0000000073/art-39/par-22/item-2 in the case where unavoidable grounds specified by Cabinet Order have arisen, other than the case listed in the preceding item: the deadline for filing the documents for provision of security prescribed in paragraph (5) and other deadlines relating to procedures specified by Cabinet Order are extended by the period specified by Cabinet Order as the period during which those procedures cannot be carried out because of those unavoidable grounds. machine translation, not official **第二十三項** 第二項の規定により、税務署長が、同項の調査を行う場合において、当該調査に三月を超える期間を要すると認めるときにおける同項の規定の適用については、同項中「三月」とあるのは、「六月」とする。 art-39/par-23 · https://japanlaw.org/en/inheritance-tax-act/art-39/par-23 · https://japanlaw.org/l/325AC0000000073/art-39/par-23 In the case where, under paragraph (2), the district director conducts the investigation referred to in paragraph (2) and finds that the investigation requires a period exceeding three months, with regard to the application of paragraph (2), the phrase "three months" in paragraph (2) is deemed to be replaced with "six months". machine translation, not official **第二十四項** 第二項の規定により税務署長が同項の調査を行う場合において、国税通則法第十一条に規定する災害その他やむを得ない理由が生じたとき、又は第二十二項第二号に規定する政令で定めるやむを得ない事由が生じたときにおける第二項の規定の適用については、同項中「三月以内」とあるのは、「三月（第二十三項の規定の適用がある場合には、六月）に第二十二項第一号の規定により読み替えて適用する第八項ただし書に規定する災害等延長期間又は第二十二項第二号に規定する政令で定める期間を加算した期間内」とする。 art-39/par-24 · https://japanlaw.org/en/inheritance-tax-act/art-39/par-24 · https://japanlaw.org/l/325AC0000000073/art-39/par-24 In the case where a district director conducts the investigation referred to in paragraph (2) pursuant to that paragraph, with regard to the application of paragraph (2) when a disaster or other unavoidable reason prescribed in Article 11 of the Act on General Rules for National Taxes has arisen, or when an unavoidable reason specified by Cabinet Order prescribed in paragraph (22), item (ii) has arisen, the phrase "within three months" in that paragraph is deemed to be replaced with "within the period obtained by adding to three months (six months, if paragraph (23) applies) the period of extension for a disaster or other unavoidable reason prescribed in the proviso to paragraph (8) as applied with the replacement of terms pursuant to paragraph (22), item (i), or the period specified by Cabinet Order prescribed in paragraph (22), item (ii)". machine translation, not official **第二十五項** 第二十二項の規定の適用がある場合において、第九項、第十七項又は第二十一項の規定により読み替えられた第二項の規定を適用するときは、前項の規定は、適用しない。 art-39/par-25 · https://japanlaw.org/en/inheritance-tax-act/art-39/par-25 · https://japanlaw.org/l/325AC0000000073/art-39/par-25 In the case where paragraph (22) applies, when applying paragraph (2) as read with the replacement of terms pursuant to paragraph (9), (17) or (21), the provisions of the preceding paragraph do not apply. machine translation, not official **第二十六項** 税務署長は、第二十三項又は第二十四項の規定の適用がある場合においては、その旨を記載した書面により、これを当該申請者に通知する。 art-39/par-26 · https://japanlaw.org/en/inheritance-tax-act/art-39/par-26 · https://japanlaw.org/l/325AC0000000073/art-39/par-26 In the case where paragraph (23) or (24) applies, the district director notifies the applicant of that fact by a document stating that fact. machine translation, not official **第二十七項** 第十項の規定により担保提供関係書類の訂正又は提出が求められている場合において、当該担保提供関係書類に係る延納についての担保提供関係書類提出期限延長届出書又は変更担保提供関係書類提出期限延長届出書が提出されているときは、第十四項及び第十五項ただし書の規定の適用については、第十四項中「前項の経過した日から起算して三月を経過する日後である場合には、当該経過する日」とあるのは「当該訂正又は提出が求められている担保提供関係書類に係る延納についての第六項の担保提供関係書類提出期限延長届出書又は第十八項の変更担保提供関係書類提出期限延長届出書による期限後である場合には、当該期限」と、第十五項ただし書中「第十一項の規定による通知を受けた日の翌日から起算して六月を経過する日」とあるのは「当該訂正又は提出が求められている担保提供関係書類に係る延納についての第六項の担保提供関係書類提出期限延長届出書又は第十八項の変更担保提供関係書類提出期限延長届出書による期限」とする。 art-39/par-27 · https://japanlaw.org/en/inheritance-tax-act/art-39/par-27 · https://japanlaw.org/l/325AC0000000073/art-39/par-27 In the case where correction or submission of documents for provision of security has been requested pursuant to paragraph (10), if a written notification of extension of the deadline for submitting documents for provision of security or a written notification of extension of the deadline for submitting documents for provision of changed security has been submitted with regard to the deferment of payment relating to those documents for provision of security, with regard to the application of paragraph (14) and the proviso to paragraph (15), the phrase "if that day is after the day on which three months have passed from the day that has passed referred to in the preceding paragraph, the day on which they have passed" in paragraph (14) is deemed to be replaced with "if that day is after the deadline under the written notification of extension of the deadline for submitting documents for provision of security referred to in paragraph (6) or the written notification of extension of the deadline for submitting documents for provision of changed security referred to in paragraph (18) with regard to the deferment of payment relating to the documents for provision of security for which that correction or submission is requested, that deadline", and the phrase "the day on which six months have passed from the day following the day on which notice was received pursuant to paragraph (11)" in the proviso to paragraph (15) with "the deadline under the written notification of extension of the deadline for submitting documents for provision of security referred to in paragraph (6) or the written notification of extension of the deadline for submitting documents for provision of changed security referred to in paragraph (18) with regard to the deferment of payment relating to the documents for provision of security for which that correction or submission is requested". machine translation, not official **第二十八項** 第二項本文に規定する期間内（第九項、第十六項、第十七項、第二十一項、第二十三項又は第二十四項の規定の適用がある場合には、これらの規定により読み替えて適用する第二項本文に規定する期間内）に、税務署長が延納の許可又は当該延納の申請の却下をしない場合には、当該申請に係る条件により延納の許可があつたものとみなす。 art-39/par-28 · https://japanlaw.org/en/inheritance-tax-act/art-39/par-28 · https://japanlaw.org/l/325AC0000000073/art-39/par-28 If the district director does not grant permission to defer payment or reject the application to defer payment within the period prescribed in the main clause of paragraph (2) (where paragraph (9), (16), (17), (21), (23) or (24) applies, within the period prescribed in the main clause of paragraph (2) as applied with the replacement of terms pursuant to those provisions), permission to defer payment is deemed to have been granted under the conditions relating to that application. machine translation, not official **第二十九項** 前各項の規定は、前条第三項の納税義務者が同項の規定による延納の許可を申請する場合及び税務署長が同項の延納に係る許可又は却下をする場合について準用する。この場合において、第一項中「相続税」とあるのは「贈与税」と、第二項中「前条第一項及び第二項」とあるのは「前条第三項」と読み替えるものとする。 art-39/par-29 · https://japanlaw.org/en/inheritance-tax-act/art-39/par-29 · https://japanlaw.org/l/325AC0000000073/art-39/par-29 The provisions of the preceding paragraphs apply mutatis mutandis where a person liable for tax referred to in paragraph (3) of the preceding Article applies for permission to defer payment pursuant to that paragraph and where the district director grants or rejects permission relating to deferment of payment under that paragraph. In this case, the phrase "inheritance tax" in paragraph (1) is deemed to be replaced with "gift tax", and the phrase "paragraphs (1) and (2) of the preceding Article" in paragraph (2) with "paragraph (3) of the preceding Article". machine translation, not official **第三十項** 延納の許可を受けた者は、その後の資力の状況の変化等により延納の条件について変更を求めようとする場合においては、その変更を求めようとする条件その他の財務省令で定める事項を記載した申請書を当該延納の許可をした税務署長に提出することができる。 art-39/par-30 · https://japanlaw.org/en/inheritance-tax-act/art-39/par-30 · https://japanlaw.org/l/325AC0000000073/art-39/par-30 A person who has received permission to defer payment may, where the person wishes to request a change to the conditions of deferment due to a subsequent change in financial circumstances or otherwise, submit to the district director who granted that permission a written application stating the conditions for which the change is requested and other matters specified by Ministry of Finance Order. machine translation, not official **第三十一項** 第二項及び第三項の規定は、前項の規定による延納の許可を受けた者が同項の申請書を提出した場合について準用する。この場合において、第二項中「の提出期限」とあるのは「を提出した日」と、「三月」とあるのは「一月」と読み替えるものとする。 art-39/par-31 · https://japanlaw.org/en/inheritance-tax-act/art-39/par-31 · https://japanlaw.org/l/325AC0000000073/art-39/par-31 The provisions of paragraphs (2) and (3) apply mutatis mutandis where a person who has received permission to defer payment pursuant to the preceding paragraph submits the written application referred to in that paragraph. In this case, the phrase "deadline for filing" in paragraph (2) is deemed to be replaced with "day of submitting", and the phrase "three months" with "one month". machine translation, not official **第三十二項** 税務署長は、延納の許可を受けた者のその後の資力の状況の変化等により当該許可に係る条件により延納を認めることが適当でないと認める場合においては、その者の弁明を聴いた上、その許可を取り消し、又は延納期間の短縮その他延納の条件の変更をすることができる。 art-39/par-32 · https://japanlaw.org/en/inheritance-tax-act/art-39/par-32 · https://japanlaw.org/l/325AC0000000073/art-39/par-32 If the district director finds that it is not appropriate to permit deferment of payment under the conditions relating to the permission, due to a subsequent change in the financial circumstances of a person who has received permission to defer payment or otherwise, the district director may, after hearing that person's explanation, rescind that permission or shorten the deferment period or otherwise change the conditions of deferment. machine translation, not official **第三十三項** 税務署長は、前項の規定により延納の許可を取り消し、又は延納の条件を変更した場合においては、その旨及びその理由を記載した書面により、これを納税義務者に通知する。 art-39/par-33 · https://japanlaw.org/en/inheritance-tax-act/art-39/par-33 · https://japanlaw.org/l/325AC0000000073/art-39/par-33 If the district director has rescinded permission to defer payment or changed the conditions of deferment pursuant to the preceding paragraph, the district director notifies the person liable for tax of that fact and the reasons by a document stating them. machine translation, not official --- ## Cites - art-39/par-1: 前条第一項 → 相続税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-38/par-1 · https://japanlaw.org/l/325AC0000000073/art-38/par-1 - art-39/par-1: この条 → 相続税法 第三十九条 (Article 39), art-39 — https://japanlaw.org/en/inheritance-tax-act/art-39 · https://japanlaw.org/l/325AC0000000073/art-39 - art-39/par-1: 第四十七条第二項 → 相続税法 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-47/par-2 · https://japanlaw.org/l/325AC0000000073/art-47/par-2 - art-39/par-2: 前項 → 相続税法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-1 · https://japanlaw.org/l/325AC0000000073/art-39/par-1 - art-39/par-2: 前条第一項 → 相続税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-38/par-1 · https://japanlaw.org/l/325AC0000000073/art-38/par-1 - art-39/par-2: 第二項 → 相続税法 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-38/par-2 · https://japanlaw.org/l/325AC0000000073/art-38/par-2 - art-39/par-3: 前項 → 相続税法 第三十九条第二項 (Article 39, paragraph (2)), art-39/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-2 · https://japanlaw.org/l/325AC0000000073/art-39/par-2 - art-39/par-4: 第二項 → 相続税法 第三十九条第二項 (Article 39, paragraph (2)), art-39/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-2 · https://japanlaw.org/l/325AC0000000073/art-39/par-2 - art-39/par-5: 第二項 → 相続税法 第三十九条第二項 (Article 39, paragraph (2)), art-39/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-2 · https://japanlaw.org/l/325AC0000000073/art-39/par-2 - art-39/par-5: 前項 → 相続税法 第三十九条第四項 (Article 39, paragraph (4)), art-39/par-4 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-4 · https://japanlaw.org/l/325AC0000000073/art-39/par-4 - art-39/par-6: 前条第一項 → 相続税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-38/par-1 · https://japanlaw.org/l/325AC0000000073/art-38/par-1 - art-39/par-6: 第一項 → 相続税法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-1 · https://japanlaw.org/l/325AC0000000073/art-39/par-1 - art-39/par-6: 次項 → 相続税法 第三十九条第七項 (Article 39, paragraph (7)), art-39/par-7 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-7 · https://japanlaw.org/l/325AC0000000073/art-39/par-7 - art-39/par-6: 第二十七項 → 相続税法 第三十九条第二十七項 (Article 39, paragraph (27)), art-39/par-27 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-27 · https://japanlaw.org/l/325AC0000000073/art-39/par-27 - art-39/par-7: 前項 → 相続税法 第三十九条第六項 (Article 39, paragraph (6)), art-39/par-6 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-6 · https://japanlaw.org/l/325AC0000000073/art-39/par-6 - art-39/par-7: 次項 → 相続税法 第三十九条第八項 (Article 39, paragraph (8)), art-39/par-8 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-8 · https://japanlaw.org/l/325AC0000000073/art-39/par-8 - art-39/par-8: 前二項 → 相続税法 第三十九条第六項 (Article 39, paragraph (6)), art-39/par-6 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-6 · https://japanlaw.org/l/325AC0000000073/art-39/par-6 - art-39/par-8: 前二項 → 相続税法 第三十九条第七項 (Article 39, paragraph (7)), art-39/par-7 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-7 · https://japanlaw.org/l/325AC0000000073/art-39/par-7 - art-39/par-8: この項 → 相続税法 第三十九条第八項 (Article 39, paragraph (8)), art-39/par-8 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-8 · https://japanlaw.org/l/325AC0000000073/art-39/par-8 - art-39/par-8: 第一項 → 相続税法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-1 · https://japanlaw.org/l/325AC0000000073/art-39/par-1 - art-39/par-9: 前三項 → 相続税法 第三十九条第六項 (Article 39, paragraph (6)), art-39/par-6 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-6 · https://japanlaw.org/l/325AC0000000073/art-39/par-6 - art-39/par-9: 前三項 → 相続税法 第三十九条第七項 (Article 39, paragraph (7)), art-39/par-7 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-7 · https://japanlaw.org/l/325AC0000000073/art-39/par-7 - art-39/par-9: 前三項 → 相続税法 第三十九条第八項 (Article 39, paragraph (8)), art-39/par-8 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-8 · https://japanlaw.org/l/325AC0000000073/art-39/par-8 - art-39/par-9: 第二項 → 相続税法 第三十九条第二項 (Article 39, paragraph (2)), art-39/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-2 · https://japanlaw.org/l/325AC0000000073/art-39/par-2 - art-39/par-10: 第一項 → 相続税法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-1 · https://japanlaw.org/l/325AC0000000073/art-39/par-1 - art-39/par-11: 前項 → 相続税法 第三十九条第十項 (Article 39, paragraph (10)), art-39/par-10 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-10 · https://japanlaw.org/l/325AC0000000073/art-39/par-10 - art-39/par-12: 第十項 → 相続税法 第三十九条第十項 (Article 39, paragraph (10)), art-39/par-10 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-10 · https://japanlaw.org/l/325AC0000000073/art-39/par-10 - art-39/par-12: 前項 → 相続税法 第三十九条第十一項 (Article 39, paragraph (11)), art-39/par-11 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-11 · https://japanlaw.org/l/325AC0000000073/art-39/par-11 - art-39/par-13: 第十項 → 相続税法 第三十九条第十項 (Article 39, paragraph (10)), art-39/par-10 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-10 · https://japanlaw.org/l/325AC0000000073/art-39/par-10 - art-39/par-13: 前項 → 相続税法 第三十九条第十二項 (Article 39, paragraph (12)), art-39/par-12 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-12 · https://japanlaw.org/l/325AC0000000073/art-39/par-12 - art-39/par-13: 次項 → 相続税法 第三十九条第十四項 (Article 39, paragraph (14)), art-39/par-14 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-14 · https://japanlaw.org/l/325AC0000000073/art-39/par-14 - art-39/par-14: 前項 → 相続税法 第三十九条第十三項 (Article 39, paragraph (13)), art-39/par-13 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-13 · https://japanlaw.org/l/325AC0000000073/art-39/par-13 - art-39/par-14: 次項 → 相続税法 第三十九条第十五項 (Article 39, paragraph (15)), art-39/par-15 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-15 · https://japanlaw.org/l/325AC0000000073/art-39/par-15 - art-39/par-15: 前二項 → 相続税法 第三十九条第十三項 (Article 39, paragraph (13)), art-39/par-13 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-13 · https://japanlaw.org/l/325AC0000000073/art-39/par-13 - art-39/par-15: 前二項 → 相続税法 第三十九条第十四項 (Article 39, paragraph (14)), art-39/par-14 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-14 · https://japanlaw.org/l/325AC0000000073/art-39/par-14 - art-39/par-15: この項 → 相続税法 第三十九条第十五項 (Article 39, paragraph (15)), art-39/par-15 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-15 · https://japanlaw.org/l/325AC0000000073/art-39/par-15 - art-39/par-15: 前項 → 相続税法 第三十九条第十二項 (Article 39, paragraph (12)), art-39/par-12 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-12 · https://japanlaw.org/l/325AC0000000073/art-39/par-12 - art-39/par-15: 第十一項 → 相続税法 第三十九条第十一項 (Article 39, paragraph (11)), art-39/par-11 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-11 · https://japanlaw.org/l/325AC0000000073/art-39/par-11 - art-39/par-16: 第十項 → 相続税法 第三十九条第十項 (Article 39, paragraph (10)), art-39/par-10 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-10 · https://japanlaw.org/l/325AC0000000073/art-39/par-10 - art-39/par-16: 前三項 → 相続税法 第三十九条第十三項 (Article 39, paragraph (13)), art-39/par-13 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-13 · https://japanlaw.org/l/325AC0000000073/art-39/par-13 - art-39/par-16: 前三項 → 相続税法 第三十九条第十四項 (Article 39, paragraph (14)), art-39/par-14 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-14 · https://japanlaw.org/l/325AC0000000073/art-39/par-14 - art-39/par-16: 前三項 → 相続税法 第三十九条第十五項 (Article 39, paragraph (15)), art-39/par-15 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-15 · https://japanlaw.org/l/325AC0000000073/art-39/par-15 - art-39/par-16: 第二項 → 相続税法 第三十九条第二項 (Article 39, paragraph (2)), art-39/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-2 · https://japanlaw.org/l/325AC0000000073/art-39/par-2 - art-39/par-16: 第十一項 → 相続税法 第三十九条第十一項 (Article 39, paragraph (11)), art-39/par-11 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-11 · https://japanlaw.org/l/325AC0000000073/art-39/par-11 - art-39/par-17: 第二項 → 相続税法 第三十九条第二項 (Article 39, paragraph (2)), art-39/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-2 · https://japanlaw.org/l/325AC0000000073/art-39/par-2 - art-39/par-17: 第五項 → 相続税法 第三十九条第五項 (Article 39, paragraph (5)), art-39/par-5 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-5 · https://japanlaw.org/l/325AC0000000073/art-39/par-5 - art-39/par-18: 第二項 → 相続税法 第三十九条第二項 (Article 39, paragraph (2)), art-39/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-2 · https://japanlaw.org/l/325AC0000000073/art-39/par-2 - art-39/par-18: 第五項 → 相続税法 第三十九条第五項 (Article 39, paragraph (5)), art-39/par-5 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-5 · https://japanlaw.org/l/325AC0000000073/art-39/par-5 - art-39/par-18: 次項 → 相続税法 第三十九条第十九項 (Article 39, paragraph (19)), art-39/par-19 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-19 · https://japanlaw.org/l/325AC0000000073/art-39/par-19 - art-39/par-18: 第二十七項 → 相続税法 第三十九条第二十七項 (Article 39, paragraph (27)), art-39/par-27 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-27 · https://japanlaw.org/l/325AC0000000073/art-39/par-27 - art-39/par-19: 前項 → 相続税法 第三十九条第十八項 (Article 39, paragraph (18)), art-39/par-18 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-18 · https://japanlaw.org/l/325AC0000000073/art-39/par-18 - art-39/par-19: 次項 → 相続税法 第三十九条第二十項 (Article 39, paragraph (20)), art-39/par-20 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-20 · https://japanlaw.org/l/325AC0000000073/art-39/par-20 - art-39/par-20: 前二項 → 相続税法 第三十九条第十八項 (Article 39, paragraph (18)), art-39/par-18 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-18 · https://japanlaw.org/l/325AC0000000073/art-39/par-18 - art-39/par-20: 前二項 → 相続税法 第三十九条第十九項 (Article 39, paragraph (19)), art-39/par-19 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-19 · https://japanlaw.org/l/325AC0000000073/art-39/par-19 - art-39/par-20: この項 → 相続税法 第三十九条第二十項 (Article 39, paragraph (20)), art-39/par-20 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-20 · https://japanlaw.org/l/325AC0000000073/art-39/par-20 - art-39/par-20: 第五項 → 相続税法 第三十九条第五項 (Article 39, paragraph (5)), art-39/par-5 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-5 · https://japanlaw.org/l/325AC0000000073/art-39/par-5 - art-39/par-20: 第四項 → 相続税法 第三十九条第四項 (Article 39, paragraph (4)), art-39/par-4 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-4 · https://japanlaw.org/l/325AC0000000073/art-39/par-4 - art-39/par-21: 前三項 → 相続税法 第三十九条第十八項 (Article 39, paragraph (18)), art-39/par-18 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-18 · https://japanlaw.org/l/325AC0000000073/art-39/par-18 - art-39/par-21: 前三項 → 相続税法 第三十九条第十九項 (Article 39, paragraph (19)), art-39/par-19 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-19 · https://japanlaw.org/l/325AC0000000073/art-39/par-19 - art-39/par-21: 前三項 → 相続税法 第三十九条第二十項 (Article 39, paragraph (20)), art-39/par-20 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-20 · https://japanlaw.org/l/325AC0000000073/art-39/par-20 - art-39/par-21: 第二項 → 相続税法 第三十九条第二項 (Article 39, paragraph (2)), art-39/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-2 · https://japanlaw.org/l/325AC0000000073/art-39/par-2 - art-39/par-21: 第五項 → 相続税法 第三十九条第五項 (Article 39, paragraph (5)), art-39/par-5 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-5 · https://japanlaw.org/l/325AC0000000073/art-39/par-5 - art-39/par-21: 前項 → 相続税法 第三十九条第四項 (Article 39, paragraph (4)), art-39/par-4 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-4 · https://japanlaw.org/l/325AC0000000073/art-39/par-4 - art-39/par-21: 第二十一項 → 相続税法 第三十九条第二十一項 (Article 39, paragraph (21)), art-39/par-21 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-21 · https://japanlaw.org/l/325AC0000000073/art-39/par-21 - art-39/par-22: この条 → 相続税法 第三十九条 (Article 39), art-39 — https://japanlaw.org/en/inheritance-tax-act/art-39 · https://japanlaw.org/l/325AC0000000073/art-39 - art-39/par-22/item-1: 国税通則法第十一条 → 国税通則法 第十一条 (Article 11), art-11 — https://japanlaw.org/en/national-tax-general-rules-act/art-11 · https://japanlaw.org/l/337AC0000000066/art-11 - art-39/par-22/item-1: この条 → 相続税法 第三十九条 (Article 39), art-39 — https://japanlaw.org/en/inheritance-tax-act/art-39 · https://japanlaw.org/l/325AC0000000073/art-39 - art-39/par-22/item-1: 第八項 → 相続税法 第三十九条第八項 (Article 39, paragraph (8)), art-39/par-8 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-8 · https://japanlaw.org/l/325AC0000000073/art-39/par-8 - art-39/par-22/item-1: 第十五項 → 相続税法 第三十九条第十五項 (Article 39, paragraph (15)), art-39/par-15 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-15 · https://japanlaw.org/l/325AC0000000073/art-39/par-15 - art-39/par-22/item-1: 第二十項 → 相続税法 第三十九条第二十項 (Article 39, paragraph (20)), art-39/par-20 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-20 · https://japanlaw.org/l/325AC0000000073/art-39/par-20 - art-39/par-22/item-1: 第二十七項 → 相続税法 第三十九条第二十七項 (Article 39, paragraph (27)), art-39/par-27 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-27 · https://japanlaw.org/l/325AC0000000073/art-39/par-27 - art-39/par-22/item-2: 前号 → 相続税法 第三十九条第二十二項第一号 (Article 39, paragraph (22), item (i)), art-39/par-22/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-22/item-1 · https://japanlaw.org/l/325AC0000000073/art-39/par-22/item-1 - art-39/par-22/item-2: 第五項 → 相続税法 第三十九条第五項 (Article 39, paragraph (5)), art-39/par-5 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-5 · https://japanlaw.org/l/325AC0000000073/art-39/par-5 - art-39/par-23: 第二項 → 相続税法 第三十九条第二項 (Article 39, paragraph (2)), art-39/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-2 · https://japanlaw.org/l/325AC0000000073/art-39/par-2 - art-39/par-24: 第二項 → 相続税法 第三十九条第二項 (Article 39, paragraph (2)), art-39/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-2 · https://japanlaw.org/l/325AC0000000073/art-39/par-2 - art-39/par-24: 国税通則法第十一条 → 国税通則法 第十一条 (Article 11), art-11 — https://japanlaw.org/en/national-tax-general-rules-act/art-11 · https://japanlaw.org/l/337AC0000000066/art-11 - art-39/par-24: 第二十二項第二号 → 相続税法 第三十九条第二十二項第二号 (Article 39, paragraph (22), item (ii)), art-39/par-22/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-22/item-2 · https://japanlaw.org/l/325AC0000000073/art-39/par-22/item-2 - art-39/par-24: 第二十三項 → 相続税法 第三十九条第二十三項 (Article 39, paragraph (23)), art-39/par-23 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-23 · https://japanlaw.org/l/325AC0000000073/art-39/par-23 - art-39/par-24: 第二十二項第一号 → 相続税法 第三十九条第二十二項第一号 (Article 39, paragraph (22), item (i)), art-39/par-22/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-22/item-1 · https://japanlaw.org/l/325AC0000000073/art-39/par-22/item-1 - art-39/par-24: 第八項 → 相続税法 第三十九条第八項 (Article 39, paragraph (8)), art-39/par-8 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-8 · https://japanlaw.org/l/325AC0000000073/art-39/par-8 - art-39/par-25: 第二十二項 → 相続税法 第三十九条第二十二項 (Article 39, paragraph (22)), art-39/par-22 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-22 · https://japanlaw.org/l/325AC0000000073/art-39/par-22 - art-39/par-25: 第九項 → 相続税法 第三十九条第九項 (Article 39, paragraph (9)), art-39/par-9 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-9 · https://japanlaw.org/l/325AC0000000073/art-39/par-9 - art-39/par-25: 第十七項 → 相続税法 第三十九条第十七項 (Article 39, paragraph (17)), art-39/par-17 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-17 · https://japanlaw.org/l/325AC0000000073/art-39/par-17 - art-39/par-25: 第二十一項 → 相続税法 第三十九条第二十一項 (Article 39, paragraph (21)), art-39/par-21 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-21 · https://japanlaw.org/l/325AC0000000073/art-39/par-21 - art-39/par-25: 第二項 → 相続税法 第三十九条第二項 (Article 39, paragraph (2)), art-39/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-2 · https://japanlaw.org/l/325AC0000000073/art-39/par-2 - art-39/par-25: 前項 → 相続税法 第三十九条第二十四項 (Article 39, paragraph (24)), art-39/par-24 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-24 · https://japanlaw.org/l/325AC0000000073/art-39/par-24 - art-39/par-26: 第二十三項 → 相続税法 第三十九条第二十三項 (Article 39, paragraph (23)), art-39/par-23 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-23 · https://japanlaw.org/l/325AC0000000073/art-39/par-23 - art-39/par-26: 第二十四項 → 相続税法 第三十九条第二十四項 (Article 39, paragraph (24)), art-39/par-24 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-24 · https://japanlaw.org/l/325AC0000000073/art-39/par-24 - art-39/par-27: 第十項 → 相続税法 第三十九条第十項 (Article 39, paragraph (10)), art-39/par-10 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-10 · https://japanlaw.org/l/325AC0000000073/art-39/par-10 - art-39/par-27: 第十四項 → 相続税法 第三十九条第十四項 (Article 39, paragraph (14)), art-39/par-14 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-14 · https://japanlaw.org/l/325AC0000000073/art-39/par-14 - art-39/par-27: 第十五項 → 相続税法 第三十九条第十五項 (Article 39, paragraph (15)), art-39/par-15 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-15 · https://japanlaw.org/l/325AC0000000073/art-39/par-15 - art-39/par-27: 前項 → 相続税法 第三十九条第十三項 (Article 39, paragraph (13)), art-39/par-13 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-13 · https://japanlaw.org/l/325AC0000000073/art-39/par-13 - art-39/par-27: 第六項 → 相続税法 第三十九条第六項 (Article 39, paragraph (6)), art-39/par-6 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-6 · https://japanlaw.org/l/325AC0000000073/art-39/par-6 - art-39/par-27: 第十八項 → 相続税法 第三十九条第十八項 (Article 39, paragraph (18)), art-39/par-18 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-18 · https://japanlaw.org/l/325AC0000000073/art-39/par-18 - art-39/par-27: 第十一項 → 相続税法 第三十九条第十一項 (Article 39, paragraph (11)), art-39/par-11 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-11 · https://japanlaw.org/l/325AC0000000073/art-39/par-11 - art-39/par-28: 第二項 → 相続税法 第三十九条第二項 (Article 39, paragraph (2)), art-39/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-2 · https://japanlaw.org/l/325AC0000000073/art-39/par-2 - art-39/par-28: 第九項 → 相続税法 第三十九条第九項 (Article 39, paragraph (9)), art-39/par-9 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-9 · https://japanlaw.org/l/325AC0000000073/art-39/par-9 - art-39/par-28: 第十六項 → 相続税法 第三十九条第十六項 (Article 39, paragraph (16)), art-39/par-16 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-16 · https://japanlaw.org/l/325AC0000000073/art-39/par-16 - art-39/par-28: 第十七項 → 相続税法 第三十九条第十七項 (Article 39, paragraph (17)), art-39/par-17 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-17 · https://japanlaw.org/l/325AC0000000073/art-39/par-17 - art-39/par-28: 第二十一項 → 相続税法 第三十九条第二十一項 (Article 39, paragraph (21)), art-39/par-21 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-21 · https://japanlaw.org/l/325AC0000000073/art-39/par-21 - art-39/par-28: 第二十三項 → 相続税法 第三十九条第二十三項 (Article 39, paragraph (23)), art-39/par-23 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-23 · https://japanlaw.org/l/325AC0000000073/art-39/par-23 - art-39/par-28: 第二十四項 → 相続税法 第三十九条第二十四項 (Article 39, paragraph (24)), art-39/par-24 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-24 · https://japanlaw.org/l/325AC0000000073/art-39/par-24 - art-39/par-29: 前各項 → 相続税法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-1 · https://japanlaw.org/l/325AC0000000073/art-39/par-1 - art-39/par-29: 前各項 → 相続税法 第三十九条第十項 (Article 39, paragraph (10)), art-39/par-10 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-10 · https://japanlaw.org/l/325AC0000000073/art-39/par-10 - art-39/par-29: 前各項 → 相続税法 第三十九条第十一項 (Article 39, paragraph (11)), art-39/par-11 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-11 · https://japanlaw.org/l/325AC0000000073/art-39/par-11 - art-39/par-29: 前各項 → 相続税法 第三十九条第十二項 (Article 39, paragraph (12)), art-39/par-12 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-12 · https://japanlaw.org/l/325AC0000000073/art-39/par-12 - art-39/par-29: 前各項 → 相続税法 第三十九条第十三項 (Article 39, paragraph (13)), art-39/par-13 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-13 · https://japanlaw.org/l/325AC0000000073/art-39/par-13 - art-39/par-29: 前各項 → 相続税法 第三十九条第十四項 (Article 39, paragraph (14)), art-39/par-14 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-14 · https://japanlaw.org/l/325AC0000000073/art-39/par-14 - art-39/par-29: 前各項 → 相続税法 第三十九条第十五項 (Article 39, paragraph (15)), art-39/par-15 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-15 · https://japanlaw.org/l/325AC0000000073/art-39/par-15 - art-39/par-29: 前各項 → 相続税法 第三十九条第十六項 (Article 39, paragraph (16)), art-39/par-16 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-16 · https://japanlaw.org/l/325AC0000000073/art-39/par-16 - art-39/par-29: 前各項 → 相続税法 第三十九条第十七項 (Article 39, paragraph (17)), art-39/par-17 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-17 · https://japanlaw.org/l/325AC0000000073/art-39/par-17 - art-39/par-29: 前各項 → 相続税法 第三十九条第十八項 (Article 39, paragraph (18)), art-39/par-18 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-18 · https://japanlaw.org/l/325AC0000000073/art-39/par-18 - art-39/par-29: 前各項 → 相続税法 第三十九条第十九項 (Article 39, paragraph (19)), art-39/par-19 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-19 · https://japanlaw.org/l/325AC0000000073/art-39/par-19 - art-39/par-29: 前各項 → 相続税法 第三十九条第二項 (Article 39, paragraph (2)), art-39/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-2 · https://japanlaw.org/l/325AC0000000073/art-39/par-2 - art-39/par-29: 前各項 → 相続税法 第三十九条第二十項 (Article 39, paragraph (20)), art-39/par-20 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-20 · https://japanlaw.org/l/325AC0000000073/art-39/par-20 - art-39/par-29: 前各項 → 相続税法 第三十九条第二十一項 (Article 39, paragraph (21)), art-39/par-21 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-21 · https://japanlaw.org/l/325AC0000000073/art-39/par-21 - art-39/par-29: 前各項 → 相続税法 第三十九条第二十二項 (Article 39, paragraph (22)), art-39/par-22 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-22 · https://japanlaw.org/l/325AC0000000073/art-39/par-22 - art-39/par-29: 前各項 → 相続税法 第三十九条第二十三項 (Article 39, paragraph (23)), art-39/par-23 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-23 · https://japanlaw.org/l/325AC0000000073/art-39/par-23 - art-39/par-29: 前各項 → 相続税法 第三十九条第二十四項 (Article 39, paragraph (24)), art-39/par-24 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-24 · https://japanlaw.org/l/325AC0000000073/art-39/par-24 - art-39/par-29: 前各項 → 相続税法 第三十九条第二十五項 (Article 39, paragraph (25)), art-39/par-25 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-25 · https://japanlaw.org/l/325AC0000000073/art-39/par-25 - art-39/par-29: 前各項 → 相続税法 第三十九条第二十六項 (Article 39, paragraph (26)), art-39/par-26 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-26 · https://japanlaw.org/l/325AC0000000073/art-39/par-26 - art-39/par-29: 前各項 → 相続税法 第三十九条第二十七項 (Article 39, paragraph (27)), art-39/par-27 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-27 · https://japanlaw.org/l/325AC0000000073/art-39/par-27 - art-39/par-29: 前各項 → 相続税法 第三十九条第二十八項 (Article 39, paragraph (28)), art-39/par-28 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-28 · https://japanlaw.org/l/325AC0000000073/art-39/par-28 - art-39/par-29: 前各項 → 相続税法 第三十九条第三項 (Article 39, paragraph (3)), art-39/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-3 · https://japanlaw.org/l/325AC0000000073/art-39/par-3 - art-39/par-29: 前各項 → 相続税法 第三十九条第四項 (Article 39, paragraph (4)), art-39/par-4 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-4 · https://japanlaw.org/l/325AC0000000073/art-39/par-4 - art-39/par-29: 前各項 → 相続税法 第三十九条第五項 (Article 39, paragraph (5)), art-39/par-5 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-5 · https://japanlaw.org/l/325AC0000000073/art-39/par-5 - art-39/par-29: 前各項 → 相続税法 第三十九条第六項 (Article 39, paragraph (6)), art-39/par-6 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-6 · https://japanlaw.org/l/325AC0000000073/art-39/par-6 - art-39/par-29: 前各項 → 相続税法 第三十九条第七項 (Article 39, paragraph (7)), art-39/par-7 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-7 · https://japanlaw.org/l/325AC0000000073/art-39/par-7 - art-39/par-29: 前各項 → 相続税法 第三十九条第八項 (Article 39, paragraph (8)), art-39/par-8 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-8 · https://japanlaw.org/l/325AC0000000073/art-39/par-8 - art-39/par-29: 前各項 → 相続税法 第三十九条第九項 (Article 39, paragraph (9)), art-39/par-9 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-9 · https://japanlaw.org/l/325AC0000000073/art-39/par-9 - art-39/par-29: 前条第三項 → 相続税法 第三十八条第三項 (Article 38, paragraph (3)), art-38/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-38/par-3 · https://japanlaw.org/l/325AC0000000073/art-38/par-3 - art-39/par-29: 前条第一項 → 相続税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-38/par-1 · https://japanlaw.org/l/325AC0000000073/art-38/par-1 - art-39/par-29: 第二項 → 相続税法 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-38/par-2 · https://japanlaw.org/l/325AC0000000073/art-38/par-2 - art-39/par-31: 第二項 → 相続税法 第三十九条第二項 (Article 39, paragraph (2)), art-39/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-2 · https://japanlaw.org/l/325AC0000000073/art-39/par-2 - art-39/par-31: 第三項 → 相続税法 第三十九条第三項 (Article 39, paragraph (3)), art-39/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-3 · https://japanlaw.org/l/325AC0000000073/art-39/par-3 - art-39/par-31: 前項 → 相続税法 第三十九条第三十項 (Article 39, paragraph (30)), art-39/par-30 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-30 · https://japanlaw.org/l/325AC0000000073/art-39/par-30 - art-39/par-33: 前項 → 相続税法 第三十九条第三十二項 (Article 39, paragraph (32)), art-39/par-32 — https://japanlaw.org/en/inheritance-tax-act/art-39/par-32 · https://japanlaw.org/l/325AC0000000073/art-39/par-32 ## Cited by 48 provisions cite this one. No official source publishes this direction. - 相続税法 第三十九条第一項（延納手続） — https://japanlaw.org/en/inheritance-tax-act/art-39/par-1 · https://japanlaw.org/l/325AC0000000073/art-39/par-1 - 相続税法 第三十九条第二項（延納手続） — https://japanlaw.org/en/inheritance-tax-act/art-39/par-2 · https://japanlaw.org/l/325AC0000000073/art-39/par-2 - 相続税法 第三十九条第三項（延納手続） — https://japanlaw.org/en/inheritance-tax-act/art-39/par-3 · https://japanlaw.org/l/325AC0000000073/art-39/par-3 - 相続税法 第三十九条第四項（延納手続） — https://japanlaw.org/en/inheritance-tax-act/art-39/par-4 · https://japanlaw.org/l/325AC0000000073/art-39/par-4 - 相続税法 第三十九条第五項（延納手続） — https://japanlaw.org/en/inheritance-tax-act/art-39/par-5 · https://japanlaw.org/l/325AC0000000073/art-39/par-5 - 相続税法 第三十九条第六項（延納手続） — https://japanlaw.org/en/inheritance-tax-act/art-39/par-6 · https://japanlaw.org/l/325AC0000000073/art-39/par-6 - 相続税法 第三十九条第七項（延納手続） — https://japanlaw.org/en/inheritance-tax-act/art-39/par-7 · https://japanlaw.org/l/325AC0000000073/art-39/par-7 - 相続税法 第三十九条第八項（延納手続） — https://japanlaw.org/en/inheritance-tax-act/art-39/par-8 · https://japanlaw.org/l/325AC0000000073/art-39/par-8 - 相続税法 第三十九条第九項（延納手続） — https://japanlaw.org/en/inheritance-tax-act/art-39/par-9 · https://japanlaw.org/l/325AC0000000073/art-39/par-9 - 相続税法 第三十九条第十項（延納手続） — https://japanlaw.org/en/inheritance-tax-act/art-39/par-10 · https://japanlaw.org/l/325AC0000000073/art-39/par-10 - 相続税法 第三十九条第十一項（延納手続） — https://japanlaw.org/en/inheritance-tax-act/art-39/par-11 · https://japanlaw.org/l/325AC0000000073/art-39/par-11 - 相続税法 第三十九条第十二項（延納手続） — https://japanlaw.org/en/inheritance-tax-act/art-39/par-12 · https://japanlaw.org/l/325AC0000000073/art-39/par-12 - 相続税法 第三十九条第十三項（延納手続） — https://japanlaw.org/en/inheritance-tax-act/art-39/par-13 · https://japanlaw.org/l/325AC0000000073/art-39/par-13 - 相続税法 第三十九条第十四項（延納手続） — https://japanlaw.org/en/inheritance-tax-act/art-39/par-14 · https://japanlaw.org/l/325AC0000000073/art-39/par-14 - 相続税法 第三十九条第十五項（延納手続） — https://japanlaw.org/en/inheritance-tax-act/art-39/par-15 · https://japanlaw.org/l/325AC0000000073/art-39/par-15 - 相続税法 第三十九条第十六項（延納手続） — https://japanlaw.org/en/inheritance-tax-act/art-39/par-16 · https://japanlaw.org/l/325AC0000000073/art-39/par-16 - 相続税法 第三十九条第十七項（延納手続） — https://japanlaw.org/en/inheritance-tax-act/art-39/par-17 · https://japanlaw.org/l/325AC0000000073/art-39/par-17 - 相続税法 第三十九条第十八項（延納手続） — https://japanlaw.org/en/inheritance-tax-act/art-39/par-18 · https://japanlaw.org/l/325AC0000000073/art-39/par-18 - 相続税法 第三十九条第十九項（延納手続） — https://japanlaw.org/en/inheritance-tax-act/art-39/par-19 · https://japanlaw.org/l/325AC0000000073/art-39/par-19 - 相続税法 第三十九条第二十項（延納手続） — https://japanlaw.org/en/inheritance-tax-act/art-39/par-20 · https://japanlaw.org/l/325AC0000000073/art-39/par-20 - 相続税法 第三十九条第二十一項（延納手続） — https://japanlaw.org/en/inheritance-tax-act/art-39/par-21 · https://japanlaw.org/l/325AC0000000073/art-39/par-21 - 相続税法 第三十九条第二十二項（延納手続） — https://japanlaw.org/en/inheritance-tax-act/art-39/par-22 · https://japanlaw.org/l/325AC0000000073/art-39/par-22 - 相続税法 第三十九条第二十二項第一号（延納手続） — https://japanlaw.org/en/inheritance-tax-act/art-39/par-22/item-1 · https://japanlaw.org/l/325AC0000000073/art-39/par-22/item-1 - 相続税法 第三十九条第二十二項第二号（延納手続） — https://japanlaw.org/en/inheritance-tax-act/art-39/par-22/item-2 · https://japanlaw.org/l/325AC0000000073/art-39/par-22/item-2 - 相続税法 第三十九条第二十三項（延納手続） — https://japanlaw.org/en/inheritance-tax-act/art-39/par-23 · https://japanlaw.org/l/325AC0000000073/art-39/par-23 - 相続税法 第三十九条第二十四項（延納手続） — https://japanlaw.org/en/inheritance-tax-act/art-39/par-24 · https://japanlaw.org/l/325AC0000000073/art-39/par-24 - 相続税法 第三十九条第二十五項（延納手続） — https://japanlaw.org/en/inheritance-tax-act/art-39/par-25 · https://japanlaw.org/l/325AC0000000073/art-39/par-25 - 相続税法 第三十九条第二十六項（延納手続） — https://japanlaw.org/en/inheritance-tax-act/art-39/par-26 · https://japanlaw.org/l/325AC0000000073/art-39/par-26 - 相続税法 第三十九条第二十七項（延納手続） — https://japanlaw.org/en/inheritance-tax-act/art-39/par-27 · https://japanlaw.org/l/325AC0000000073/art-39/par-27 - 相続税法 第三十九条第二十八項（延納手続） — https://japanlaw.org/en/inheritance-tax-act/art-39/par-28 · https://japanlaw.org/l/325AC0000000073/art-39/par-28 - 相続税法 第三十九条第二十九項（延納手続） — https://japanlaw.org/en/inheritance-tax-act/art-39/par-29 · https://japanlaw.org/l/325AC0000000073/art-39/par-29 - 相続税法 第三十九条第三十一項（延納手続） — https://japanlaw.org/en/inheritance-tax-act/art-39/par-31 · https://japanlaw.org/l/325AC0000000073/art-39/par-31 - 相続税法 第三十九条第三十三項（延納手続） — https://japanlaw.org/en/inheritance-tax-act/art-39/par-33 · https://japanlaw.org/l/325AC0000000073/art-39/par-33 - 相続税法 第四十条第一項（延納申請に係る徴収猶予等） — https://japanlaw.org/en/inheritance-tax-act/art-40/par-1 · https://japanlaw.org/l/325AC0000000073/art-40/par-1 - 相続税法 第四十四条第二項（物納申請の全部又は一部の却下に係る延納） — https://japanlaw.org/en/inheritance-tax-act/art-44/par-2 · https://japanlaw.org/l/325AC0000000073/art-44/par-2 - 相続税法 第四十七条第十一項（物納の撤回に係る延納） — https://japanlaw.org/en/inheritance-tax-act/art-47/par-11 · https://japanlaw.org/l/325AC0000000073/art-47/par-11 - 相続税法 第四十八条の二第一項（特定の延納税額に係る物納） — https://japanlaw.org/en/inheritance-tax-act/art-48-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-48-2/par-1 - 相続税法 第五十一条第二項第三号（延滞税の特則） — https://japanlaw.org/en/inheritance-tax-act/art-51/par-2/item-3 · https://japanlaw.org/l/325AC0000000073/art-51/par-2/item-3 - 相続税法 第五十一条第三項第三号（延滞税の特則） — https://japanlaw.org/en/inheritance-tax-act/art-51/par-3/item-3 · https://japanlaw.org/l/325AC0000000073/art-51/par-3/item-3 - 相続税法 第五十二条第二項（延納等に係る利子税） — https://japanlaw.org/en/inheritance-tax-act/art-52/par-2 · https://japanlaw.org/l/325AC0000000073/art-52/par-2 - 相続税法 第五十二条第四項（延納等に係る利子税） — https://japanlaw.org/en/inheritance-tax-act/art-52/par-4 · https://japanlaw.org/l/325AC0000000073/art-52/par-4 - 相続税法 第五十二条第五項（延納等に係る利子税） — https://japanlaw.org/en/inheritance-tax-act/art-52/par-5 · https://japanlaw.org/l/325AC0000000073/art-52/par-5 - 相続税法 第五十三条第六項（物納等に係る利子税） — https://japanlaw.org/en/inheritance-tax-act/art-53/par-6 · https://japanlaw.org/l/325AC0000000073/art-53/par-6 - 租税特別措置法 第七十条の七第十三項第十二号（非上場株式等についての贈与税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-13/item-12 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-13/item-12 - 租税特別措置法 第七十条の七の二第十四項第十号（非上場株式等についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-14/item-10 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-14/item-10 - 租税特別措置法 第七十条の八の二第六項（計画伐採に係る相続税の延納等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-8-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-8-2/par-6 - 租税特別措置法 第七十条の九第三項（特別緑地保全地区等内の土地に係る相続税の延納に伴う利子税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-9/par-3 - 租税特別措置法 第七十条の十第四項（不動産等に係る相続税の延納等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-10/par-4 --- ## 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-20261011T165043-012, translated 2026-10-11 - claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-013, translated 2026-10-12 - claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T171218-001, translated 2026-10-11 - This site's parser, version 190 — 相続税法 — structure, counts, cross-references and defined terms, computed 2026-10-11