# 相続税法 / Inheritance Tax Act — 第五十八条 (Article 58) - 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: 第五十八条 (Article 58)（法務大臣等の通知） — address `art-58` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/art-58 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-58 - 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. --- ### 第五十八条（法務大臣等の通知） — Notification by the Minister of Justice, etc. caption: machine translation, not official art-58 · https://japanlaw.org/en/inheritance-tax-act/art-58 · https://japanlaw.org/l/325AC0000000073/art-58 **第一項** 法務大臣は、死亡又は失踪（以下この項及び次項において「死亡等」という。）に関する届書に係る戸籍法（昭和二十二年法律第二百二十四号）第百二十条の四第一項（届書等情報の提供）に規定する届書等情報（これに類するものとして財務省令で定めるものを含む。）の提供を受けたときは、当該届書等情報に記録されている情報及び当該死亡等をした者の戸籍又は除かれた戸籍の副本に記録されている情報で財務省令で定めるものを、当該届書等情報の提供を受けた日の属する月の翌月末日までに国税庁長官に通知しなければならない。 art-58/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-58/par-1 · https://japanlaw.org/l/325AC0000000073/art-58/par-1 When the Minister of Justice has received the provision of notification information, etc. prescribed in Article 120-4, paragraph (1) (Provision of Notification Information, etc.) of the Family Register Act (Act No. 224 of 1947) relating to a notification of death or disappearance (hereinafter in this paragraph and the following paragraph referred to as "death, etc.") (including information specified by Ministry of Finance Order as equivalent thereto), the Minister of Justice must notify the Commissioner of the National Tax Agency, by the last day of the month following the month that includes the day on which the notification information, etc. was provided, of the information recorded in that notification information, etc. and the information specified by Ministry of Finance Order that is recorded in a copy of the family register or the removed family register of the person who died, etc. machine translation, not official **第二項** 市町村長は、当該市町村長その他戸籍又は住民基本台帳に関する事務をつかさどる者が当該市町村が備える住民基本台帳に記録されている者に係る死亡等に関する届書を受理したとき又は当該届書に係る事項の通知を受けたときは、当該死亡等をした者が有していた土地又は家屋に係る固定資産課税台帳の登録事項その他の事項で財務省令で定めるものを、当該届書を受理した日又は当該通知を受けた日の属する月の翌月末日までに当該市町村の事務所の所在地の所轄税務署長に通知しなければならない。 art-58/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-58/par-2 · https://japanlaw.org/l/325AC0000000073/art-58/par-2 When the mayor of a municipality, or any other person in charge of affairs relating to family registers or the Basic Resident Register in that municipality, has accepted a notification of death, etc. concerning a person recorded in the Basic Resident Register kept by that municipality, or has received notice of the matters relating to that notification, the mayor of the municipality must notify the competent district director for the location of the office of that municipality, by the last day of the month following the month that includes the day on which the notification was accepted or the notice was received, of the matters registered in the fixed asset tax ledger concerning land or houses held by the person who died, etc. and any other matters specified by Ministry of Finance Order. machine translation, not official **第三項** 前項の規定により市町村が処理することとされている事務は、地方自治法（昭和二十二年法律第六十七号）第二条第九項第一号（法定受託事務）に規定する第一号法定受託事務とする。 art-58/par-3 · https://japanlaw.org/en/inheritance-tax-act/art-58/par-3 · https://japanlaw.org/l/325AC0000000073/art-58/par-3 The affairs that a municipality is to handle pursuant to the provisions of the preceding paragraph are Type 1 statutory entrusted affairs prescribed in Article 2, paragraph (9), item (i) (Statutory Entrusted Affairs) of the Local Autonomy Act (Act No. 67 of 1947). machine translation, not official --- ## Cites - art-58/par-1: この項 → 相続税法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-58/par-1 · https://japanlaw.org/l/325AC0000000073/art-58/par-1 - art-58/par-1: 次項 → 相続税法 第五十八条第二項 (Article 58, paragraph (2)), art-58/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-58/par-2 · https://japanlaw.org/l/325AC0000000073/art-58/par-2 - art-58/par-1: 戸籍法（昭和二十二年法律第二百二十四号）第百二十条の四第一項 → 戸籍法 第百二十条の四第一項 (Article 120-4, paragraph (1)), art-120-4/par-1 — https://japanlaw.org/en/family-register-act/art-120-4/par-1 · https://japanlaw.org/l/322AC0000000224/art-120-4/par-1 - art-58/par-3: 前項 → 相続税法 第五十八条第二項 (Article 58, paragraph (2)), art-58/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-58/par-2 · https://japanlaw.org/l/325AC0000000073/art-58/par-2 - art-58/par-3: 地方自治法（昭和二十二年法律第六十七号）第二条第九項第一号 → e-Gov law 322AC0000000067, 第二条第九項第一号 (Article 2, paragraph (9), item (i)), art-2/par-9/item-1 — not held in this collection ## Cited by 3 provisions cite this one. No official source publishes this direction. - 相続税法 第五十八条第一項（法務大臣等の通知） — https://japanlaw.org/en/inheritance-tax-act/art-58/par-1 · https://japanlaw.org/l/325AC0000000073/art-58/par-1 - 相続税法 第五十八条第三項（法務大臣等の通知） — https://japanlaw.org/en/inheritance-tax-act/art-58/par-3 · https://japanlaw.org/l/325AC0000000073/art-58/par-3 - 相続税法 附則第十八条第一項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-5041-4/art-18/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-18/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-20261011T165043-018, translated 2026-10-11 - 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