# 相続税法 / Inheritance Tax Act — 第五十条 (Article 50) - 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: 第五十条 (Article 50)（修正申告等に対する国税通則法の適用に関する特則） — address `art-50` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/art-50 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-50 - 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. --- ### 第五十条（修正申告等に対する国税通則法の適用に関する特則） — Special Provisions on the Application of the Act on General Rules for National Taxes to Amended Returns, etc. caption: machine translation, not official art-50 · https://japanlaw.org/en/inheritance-tax-act/art-50 · https://japanlaw.org/l/325AC0000000073/art-50 **第一項** 第三十条の規定による期限後申告書若しくは第三十一条第一項若しくは第四項の規定による修正申告書の提出又は第三十五条第三項から第五項までの規定による更正若しくは決定があつた場合におけるこれらの申告書の提出又は当該更正若しくは決定により納付すべき相続税又は贈与税の徴収を目的とする国の権利については、これらの申告書の提出又は当該更正若しくは決定があつた日から五年間行使しないことによつて、時効により消滅する。 art-50/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-50/par-1 · https://japanlaw.org/l/325AC0000000073/art-50/par-1 Where a return filed after the deadline under the provisions of Article 30 or an amended return under the provisions of Article 31, paragraph (1) or (4) has been filed, or a reassessment or determination under the provisions of Article 35, paragraphs (3) through (5) has been made, the right of the national government whose object is the collection of the inheritance tax or gift tax to be paid pursuant to the filing of such a return or that reassessment or determination is extinguished by prescription if it is not exercised for five years from the day on which such a return was filed or that reassessment or determination was made. machine translation, not official **第二項** 第三十一条第二項の規定による修正申告書及び第三十五条第一項の更正に対する国税通則法の規定の適用については、次に定めるところによる。 art-50/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-50/par-2 · https://japanlaw.org/l/325AC0000000073/art-50/par-2 With regard to the application of the provisions of the Act on General Rules for National Taxes to an amended return under the provisions of Article 31, paragraph (2) and a reassessment under Article 35, paragraph (1), the following provisions apply: machine translation, not official **一** 当該修正申告書で第三十一条第二項に規定する提出期限内に提出されたものについては、国税通則法第二十条（修正申告の効力）の規定を適用する場合を除き、これを同法第十七条第二項（期限内申告）に規定する期限内申告書とみなす。 art-50/par-2/item-1 · https://japanlaw.org/en/inheritance-tax-act/art-50/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-50/par-2/item-1 with regard to that amended return that has been filed by the deadline for filing prescribed in Article 31, paragraph (2), except in the case of applying the provisions of Article 20 (Effect of Amended Return) of the Act on General Rules for National Taxes, it is deemed to be a return filed by the due date prescribed in Article 17, paragraph (2) (Filing of a Return by the Due Date) of that Act; machine translation, not official **二** 当該修正申告書で第三十一条第二項に規定する提出期限後に提出されたもの及び当該更正については、国税通則法第二章から第七章まで（国税の納付義務の確定等）の規定中「法定申告期限」とあり、及び「法定納期限」とあるのは「相続税法第三十一条第二項に規定する修正申告書の提出期限」と、同法第六十一条第一項第一号（延滞税の額の計算の基礎となる期間の特例）中「期限内申告書」とあるのは「相続税法第二十七条若しくは第二十九条の規定による申告書又はこれらの申告書に係る期限後申告書」と、同条第二項中「期限内申告書又は期限後申告書」とあるのは「相続税法第三十一条第二項の規定による修正申告書」と、同法第六十五条第一項、第三項第二号及び第五項第二号（過少申告加算税）中「期限内申告書」とあるのは「相続税法第二十七条若しくは第二十九条の規定による申告書又はこれらの申告書に係る期限後申告書」とする。 art-50/par-2/item-2 · https://japanlaw.org/en/inheritance-tax-act/art-50/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-50/par-2/item-2 with regard to that amended return that has been filed after the deadline for filing prescribed in Article 31, paragraph (2) and that reassessment, in the provisions of Chapters II through VII (Determination of the Obligation to Pay National Tax, etc.) of the Act on General Rules for National Taxes, the phrases "statutory tax return due date" and "statutory payment due date" are deemed to be replaced with "the deadline for filing the amended return prescribed in Article 31, paragraph (2) of the Inheritance Tax Act"; in Article 61, paragraph (1), item (i) (Special Provisions for Base Period for Calculation of Amount of Delinquent Tax) of that Act, the phrase "return filed by the due date" is deemed to be replaced with "return under Article 27 or Article 29 of the Inheritance Tax Act, or return filed after the deadline pertaining to those returns"; in paragraph (2) of that Article, the phrase "return filed by the due date or return filed after the deadline" is deemed to be replaced with "amended return under Article 31, paragraph (2) of the Inheritance Tax Act"; and in Article 65, paragraph (1), paragraph (3), item (ii) and paragraph (5), item (ii) (Penalty Tax for Understatement) of that Act, the phrase "return filed by the due date" is deemed to be replaced with "return under Article 27 or Article 29 of the Inheritance Tax Act, or return filed after the deadline pertaining to those returns". machine translation, not official **三** 国税通則法第六十一条第一項第二号及び第六十六条（無申告加算税）の規定は、前号に規定する修正申告書及び更正（第三十一条第一項に規定する決定を受けた場合における当該修正申告書及び更正を除く。）には、適用しない。 art-50/par-2/item-3 · https://japanlaw.org/en/inheritance-tax-act/art-50/par-2/item-3 · https://japanlaw.org/l/325AC0000000073/art-50/par-2/item-3 the provisions of Article 61, paragraph (1), item (ii) and Article 66 (Penalty Tax for Failure to File) of the Act on General Rules for National Taxes do not apply to the amended return and reassessment prescribed in the preceding item (excluding that amended return and reassessment in the case where a determination prescribed in Article 31, paragraph (1) has been received). machine translation, not official --- ## Cites - art-50/par-1: 第三十条 → 相続税法 第三十条 (Article 30), art-30 — https://japanlaw.org/en/inheritance-tax-act/art-30 · https://japanlaw.org/l/325AC0000000073/art-30 - art-50/par-1: 第三十一条第一項 → 相続税法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-31/par-1 · https://japanlaw.org/l/325AC0000000073/art-31/par-1 - art-50/par-1: 第四項 → 相続税法 第三十一条第四項 (Article 31, paragraph (4)), art-31/par-4 — https://japanlaw.org/en/inheritance-tax-act/art-31/par-4 · https://japanlaw.org/l/325AC0000000073/art-31/par-4 - art-50/par-1: 第三十五条第三項から第五項まで → 相続税法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-35/par-3 · https://japanlaw.org/l/325AC0000000073/art-35/par-3 - art-50/par-1: 第三十五条第三項から第五項まで → 相続税法 第三十五条第四項 (Article 35, paragraph (4)), art-35/par-4 — https://japanlaw.org/en/inheritance-tax-act/art-35/par-4 · https://japanlaw.org/l/325AC0000000073/art-35/par-4 - art-50/par-1: 第三十五条第三項から第五項まで → 相続税法 第三十五条第五項 (Article 35, paragraph (5)), art-35/par-5 — https://japanlaw.org/en/inheritance-tax-act/art-35/par-5 · https://japanlaw.org/l/325AC0000000073/art-35/par-5 - art-50/par-2: 第三十一条第二項 → 相続税法 第三十一条第二項 (Article 31, paragraph (2)), art-31/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-31/par-2 · https://japanlaw.org/l/325AC0000000073/art-31/par-2 - art-50/par-2: 第三十五条第一項 → 相続税法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-35/par-1 · https://japanlaw.org/l/325AC0000000073/art-35/par-1 - art-50/par-2/item-1: 第三十一条第二項 → 相続税法 第三十一条第二項 (Article 31, paragraph (2)), art-31/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-31/par-2 · https://japanlaw.org/l/325AC0000000073/art-31/par-2 - art-50/par-2/item-1: 国税通則法第二十条 → 国税通則法 第二十条 (Article 20), art-20 — https://japanlaw.org/en/national-tax-general-rules-act/art-20 · https://japanlaw.org/l/337AC0000000066/art-20 - art-50/par-2/item-1: 同法第十七条第二項 → 国税通則法 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-17/par-2 · https://japanlaw.org/l/337AC0000000066/art-17/par-2 - art-50/par-2/item-2: 第三十一条第二項 → 相続税法 第三十一条第二項 (Article 31, paragraph (2)), art-31/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-31/par-2 · https://japanlaw.org/l/325AC0000000073/art-31/par-2 - art-50/par-2/item-2: 同法第六十一条第一項第一号 → 国税通則法 第六十一条第一項第一号 (Article 61, paragraph (1), item (i)), art-61/par-1/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-61/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-61/par-1/item-1 - art-50/par-2/item-2: 相続税法第二十七条 → 相続税法 第二十七条 (Article 27), art-27 — https://japanlaw.org/en/inheritance-tax-act/art-27 · https://japanlaw.org/l/325AC0000000073/art-27 - art-50/par-2/item-2: 第二十九条 → 相続税法 第二十九条 (Article 29), art-29 — https://japanlaw.org/en/inheritance-tax-act/art-29 · https://japanlaw.org/l/325AC0000000073/art-29 - art-50/par-2/item-2: 同条第二項 → 国税通則法 第六十一条第二項 (Article 61, paragraph (2)), art-61/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-61/par-2 · https://japanlaw.org/l/337AC0000000066/art-61/par-2 - art-50/par-2/item-2: 同法第六十五条第一項 → 国税通則法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-1 · https://japanlaw.org/l/337AC0000000066/art-65/par-1 - art-50/par-2/item-2: 第三項第二号 → 国税通則法 第六十五条第三項第二号 (Article 65, paragraph (3), item (ii)), art-65/par-3/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-3/item-2 · https://japanlaw.org/l/337AC0000000066/art-65/par-3/item-2 - art-50/par-2/item-2: 第五項第二号 → 国税通則法 第六十五条第五項第二号 (Article 65, paragraph (5), item (ii)), art-65/par-5/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-5/item-2 · https://japanlaw.org/l/337AC0000000066/art-65/par-5/item-2 - art-50/par-2/item-3: 国税通則法第六十一条第一項第二号 → 国税通則法 第六十一条第一項第二号 (Article 61, paragraph (1), item (ii)), art-61/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-61/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-61/par-1/item-2 - art-50/par-2/item-3: 第六十六条 → 国税通則法 第六十六条 (Article 66), art-66 — https://japanlaw.org/en/national-tax-general-rules-act/art-66 · https://japanlaw.org/l/337AC0000000066/art-66 - art-50/par-2/item-3: 前号 → 相続税法 第五十条第二項第二号 (Article 50, paragraph (2), item (ii)), art-50/par-2/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-50/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-50/par-2/item-2 - art-50/par-2/item-3: 第三十一条第一項 → 相続税法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-31/par-1 · https://japanlaw.org/l/325AC0000000073/art-31/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 相続税法 第一条の二第一項第二号（定義） — https://japanlaw.org/en/inheritance-tax-act/art-1-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-1-2/par-1/item-2 - 相続税法 第五十条第二項第三号（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-2/item-3 · https://japanlaw.org/l/325AC0000000073/art-50/par-2/item-3 - 相続税法 附則第三十一条第一項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-4281-15/art-31/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4281-15/art-31/par-1 - 相続税法 附則第三十一条第二項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-4281-15/art-31/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4281-15/art-31/par-2 --- ## 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-20261011T165043-016, translated 2026-10-11 - claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-017, 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