# 相続税法 / Inheritance Tax Act — 第五十九条 (Article 59) - 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: 第五十九条 (Article 59)（調書の提出） — address `art-59` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/art-59 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-59 - 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. --- ### 第五十九条（調書の提出） — Submission of Statements caption: machine translation, not official art-59 · https://japanlaw.org/en/inheritance-tax-act/art-59 · https://japanlaw.org/l/325AC0000000073/art-59 **第一項** 次の各号に掲げる者でこの法律の施行地に営業所、事務所その他これらに準ずるもの（以下この項及び次項において「営業所等」という。）を有するものは、その月中に支払つた生命保険契約の保険金若しくは損害保険契約の保険金のうち政令で定めるもの又は支給した退職手当金等（第三条第一項第二号に掲げる給与をいう。以下この項において同じ。）について、翌月十五日までに、財務省令で定めるところにより作成した当該各号に定める調書を当該調書を作成した営業所等の所在地の所轄税務署長に提出しなければならない。ただし、保険金額又は退職手当金等の金額が財務省令で定める額以下である場合は、この限りでない。 art-59/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-59/par-1 · https://japanlaw.org/l/325AC0000000073/art-59/par-1 A person listed in each of the following items that has a business office, office or other similar place in the area where this Act is enforced (referred to as "business office or similar place" in this paragraph and the following paragraph) must, with regard to the insurance benefits of life insurance contracts or non-life insurance contracts that are specified by Cabinet Order and were paid during the month, or retirement allowances, etc. (meaning the salary listed in Article 3, paragraph (1), item (ii); the same applies hereinafter in this paragraph) that were paid out, submit the report specified in each of those items, prepared as provided by Ministry of Finance Order, to the competent district director for the location of the business office or similar place that prepared the report, by the 15th of the following month; provided, however, that this does not apply where the insurance amount or the amount of retirement allowances, etc. is the amount specified by Ministry of Finance Order or less. machine translation, not official **一** 保険会社等　支払つた保険金（退職手当金等に該当するものを除く。）に関する受取人別の調書 art-59/par-1/item-1 · https://japanlaw.org/en/inheritance-tax-act/art-59/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-59/par-1/item-1 an insurance company, etc.: a report by payee on the insurance benefits paid (excluding those that fall under retirement allowances, etc.); machine translation, not official **二** 退職手当金等を支給した者　支給した退職手当金等に関する受給者別の調書 art-59/par-1/item-2 · https://japanlaw.org/en/inheritance-tax-act/art-59/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-59/par-1/item-2 a person who paid out retirement allowances, etc.: a report by recipient on the retirement allowances, etc. paid out. machine translation, not official **第二項** 保険会社等でこの法律の施行地に営業所等を有するものは、生命保険契約又は損害保険契約の契約者が死亡したことに伴いこれらの契約の契約者の変更の手続を行つた場合には、当該変更の効力が生じた日の属する年の翌年一月三十一日までに、財務省令で定めるところにより作成した調書を当該調書を作成した営業所等の所在地の所轄税務署長に提出しなければならない。ただし、当該変更の手続を行つた生命保険契約又は損害保険契約が、解約返戻金に相当する金額が一定金額以下のものである場合その他の財務省令で定めるものである場合は、この限りでない。 art-59/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-59/par-2 · https://japanlaw.org/l/325AC0000000073/art-59/par-2 An insurance company, etc. that has a business office or similar place in the area where this Act is enforced must, where it has carried out procedures to change the contract holder of a life insurance contract or non-life insurance contract in connection with the death of the contract holder of those contracts, submit a report prepared as provided by Ministry of Finance Order to the competent district director for the location of the business office or similar place that prepared the report, by January 31 of the year following the year in which the day on which that change takes effect falls; provided, however, that this does not apply where the life insurance contract or non-life insurance contract for which the procedures for that change were carried out is one for which the amount equivalent to the cancellation refund is a fixed amount or less, or is otherwise one specified by Ministry of Finance Order. machine translation, not official **第三項** 信託の受託者でこの法律の施行地に当該信託の事務を行う営業所、事務所、住所、居所その他これらに準ずるもの（以下この項において「営業所等」という。）を有するものは、次に掲げる事由が生じた場合には、当該事由が生じた日の属する月の翌月末日までに、財務省令で定める様式に従つて作成した受益者別（受益者としての権利を現に有する者の存しない信託にあつては、委託者別）の調書を当該営業所等の所在地の所轄税務署長に提出しなければならない。ただし、信託に関する権利又は信託財産の価額が一定金額以下であることその他の財務省令で定める事由に該当する場合は、この限りでない。 art-59/par-3 · https://japanlaw.org/en/inheritance-tax-act/art-59/par-3 · https://japanlaw.org/l/325AC0000000073/art-59/par-3 A trustee of a trust who has, in the area where this Act is enforced, a business office, office, domicile, residence or other similar place at which the affairs of that trust are conducted (referred to as "business office or similar place" in this paragraph) must, where any of the following events occurs, submit to the competent district director for the location of that business office or similar place, by the last day of the month following the month in which the day on which that event occurred falls, a report by beneficiary (for a trust with no person who currently has rights as a beneficiary, by settlor) prepared in accordance with the form specified by Ministry of Finance Order; provided, however, that this does not apply where the rights relating to the trust or the value of the trust property is a fixed amount or less, or the case otherwise falls under grounds specified by Ministry of Finance Order. machine translation, not official **一** 信託の効力が生じたこと（当該信託が遺言によりされた場合にあつては、当該信託の引受けがあつたこと。）。 art-59/par-3/item-1 · https://japanlaw.org/en/inheritance-tax-act/art-59/par-3/item-1 · https://japanlaw.org/l/325AC0000000073/art-59/par-3/item-1 the fact that the trust has taken effect (where the trust was created by will, the fact that the trust has been accepted); machine translation, not official **二** 第九条の二第一項に規定する受益者等が変更されたこと（同項に規定する受益者等が存するに至つた場合又は存しなくなつた場合を含む。）。 art-59/par-3/item-2 · https://japanlaw.org/en/inheritance-tax-act/art-59/par-3/item-2 · https://japanlaw.org/l/325AC0000000073/art-59/par-3/item-2 the fact that the beneficiaries, etc. prescribed in Article 9-2, paragraph (1) have changed (including where the beneficiaries, etc. prescribed in that paragraph have come to exist or have ceased to exist); machine translation, not official **三** 信託が終了したこと（信託に関する権利の放棄があつた場合その他政令で定める場合を含む。）。 art-59/par-3/item-3 · https://japanlaw.org/en/inheritance-tax-act/art-59/par-3/item-3 · https://japanlaw.org/l/325AC0000000073/art-59/par-3/item-3 the fact that the trust has terminated (including where the rights relating to the trust have been renounced and other cases specified by Cabinet Order); machine translation, not official **四** 信託に関する権利の内容に変更があつたこと。 art-59/par-3/item-4 · https://japanlaw.org/en/inheritance-tax-act/art-59/par-3/item-4 · https://japanlaw.org/l/325AC0000000073/art-59/par-3/item-4 the fact that there has been a change in the content of the rights relating to the trust. machine translation, not official **第四項** この法律の施行地に営業所又は事務所を有する法人は、相続税又は贈与税の納税義務者又は納税義務があると認められる者について税務署長の請求があつた場合には、これらの者の財産又は債務について当該請求に係る調書を作成して提出しなければならない。 art-59/par-4 · https://japanlaw.org/en/inheritance-tax-act/art-59/par-4 · https://japanlaw.org/l/325AC0000000073/art-59/par-4 A corporation that has a business office or office in the area where this Act is enforced must, where the district director has made a request with regard to a person liable for tax for inheritance tax or gift tax or a person found to be liable for tax, prepare and submit a report relating to that request on the property or debts of those persons. machine translation, not official **第五項** 第一項各号、第二項又は第三項に定める調書（以下この条において単に「調書」という。）のうち、当該調書の提出期限の属する年の前々年の一月一日から十二月三十一日までの間に提出すべきであつた当該調書の枚数として財務省令で定めるところにより算出した数が百以上であるものについては、当該調書を提出すべき者は、第一項から第三項までの規定にかかわらず、当該調書に記載すべきものとされるこれらの規定に規定する事項（以下この条において「記載事項」という。）を次に掲げる方法のいずれかによりこれらの規定に規定する所轄税務署長に提供しなければならない。 art-59/par-5 · https://japanlaw.org/en/inheritance-tax-act/art-59/par-5 · https://japanlaw.org/l/325AC0000000073/art-59/par-5 With regard to the reports prescribed in the items of paragraph (1), paragraph (2) or paragraph (3) (referred to simply as "reports" in this Article), for those reports for which the number calculated as provided by Ministry of Finance Order as the number of those reports that should have been submitted during the period from January 1 to December 31 of the year two years before the year in which the deadline for filing those reports falls is 100 or more, the person required to submit those reports must, notwithstanding paragraphs (1) through (3), provide the particulars prescribed in those provisions that are to be stated in those reports (referred to as "required particulars" in this Article) to the competent district director prescribed in those provisions by any of the following methods: machine translation, not official **一** 財務省令で定めるところによりあらかじめ税務署長に届け出て行う電子情報処理組織（情報通信技術を活用した行政の推進等に関する法律（平成十四年法律第百五十一号）第六条第一項（電子情報処理組織による申請等）に規定する電子情報処理組織をいう。）を使用する方法として財務省令で定める方法 art-59/par-5/item-1 · https://japanlaw.org/en/inheritance-tax-act/art-59/par-5/item-1 · https://japanlaw.org/l/325AC0000000073/art-59/par-5/item-1 a method specified by Ministry of Finance Order as a method using an electronic data processing system (meaning an electronic data processing system as prescribed in Article 6, paragraph (1) (Applications Using Electronic Data Processing Systems) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology (Act No. 151 of 2002)) which is carried out after notifying the district director in advance pursuant to Ministry of Finance Order; machine translation, not official **二** 当該記載事項を記録した光ディスクその他の財務省令で定める記録用の媒体（以下この条において「光ディスク等」という。）を提出する方法 art-59/par-5/item-2 · https://japanlaw.org/en/inheritance-tax-act/art-59/par-5/item-2 · https://japanlaw.org/l/325AC0000000073/art-59/par-5/item-2 the method of submitting an optical disc or any other recording medium specified by Ministry of Finance Order (hereinafter referred to as an "optical disc or similar medium" in this Article) on which the required particulars have been recorded. machine translation, not official **第六項** 調書を提出すべき者（前項の規定に該当する者を除く。）は、その者が提出すべき調書の記載事項を記録した光ディスク等の提出をもつて当該調書の提出に代えることができる。 art-59/par-6 · https://japanlaw.org/en/inheritance-tax-act/art-59/par-6 · https://japanlaw.org/l/325AC0000000073/art-59/par-6 A person required to submit reports (other than a person falling under the preceding paragraph) may submit an optical disc or similar medium on which the required particulars of the reports that the person is required to submit have been recorded in lieu of submitting those reports. machine translation, not official **第七項** 調書を提出すべき者が、政令で定めるところにより第一項から第三項までの規定に規定する所轄税務署長の承認を受けた場合には、その者は、これらの規定及び第五項の規定にかかわらず、同項各号に掲げる方法のいずれかの方法により、当該調書の記載事項を財務省令で定める税務署長に提供することができる。 art-59/par-7 · https://japanlaw.org/en/inheritance-tax-act/art-59/par-7 · https://japanlaw.org/l/325AC0000000073/art-59/par-7 Where a person required to submit reports has obtained the approval of the competent district director prescribed in paragraphs (1) through (3) as provided by Cabinet Order, that person may, notwithstanding those provisions and the provisions of paragraph (5), provide the required particulars of those reports to the district director specified by Ministry of Finance Order by any of the methods listed in the items of that paragraph. machine translation, not official **第八項** 第五項又は前項の規定により行われた記載事項の提供及び第六項の規定により行われた光ディスク等の提出については、第一項から第三項までの規定による調書の提出とみなして、これらの規定及び第七十条の規定並びに国税通則法第七章の二（国税の調査）及び第百二十八条（罰則）の規定を適用する。 art-59/par-8 · https://japanlaw.org/en/inheritance-tax-act/art-59/par-8 · https://japanlaw.org/l/325AC0000000073/art-59/par-8 With regard to the provision of required particulars made pursuant to paragraph (5) or the preceding paragraph and the submission of an optical disc or similar medium made pursuant to paragraph (6), these are deemed to be the submission of reports pursuant to paragraphs (1) through (3), and these provisions, the provisions of Article 70, and the provisions of Chapter VII-2 (Investigation of National Taxes) and Article 128 (Penal Provisions) of the Act on General Rules for National Taxes apply. machine translation, not official --- ## Cites - art-59/par-1: この項 → 相続税法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-59/par-1 · https://japanlaw.org/l/325AC0000000073/art-59/par-1 - art-59/par-1: 次項 → 相続税法 第五十九条第二項 (Article 59, paragraph (2)), art-59/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-59/par-2 · https://japanlaw.org/l/325AC0000000073/art-59/par-2 - art-59/par-1: 第三条第一項第二号 → 相続税法 第三条第一項第二号 (Article 3, paragraph (1), item (ii)), art-3/par-1/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-2 - art-59/par-3: この項 → 相続税法 第五十九条第三項 (Article 59, paragraph (3)), art-59/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-59/par-3 · https://japanlaw.org/l/325AC0000000073/art-59/par-3 - art-59/par-3/item-2: 第九条の二第一項 → 相続税法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-9-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-9-2/par-1 - art-59/par-5: 第一項 → 相続税法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-59/par-1 · https://japanlaw.org/l/325AC0000000073/art-59/par-1 - art-59/par-5: 第二項 → 相続税法 第五十九条第二項 (Article 59, paragraph (2)), art-59/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-59/par-2 · https://japanlaw.org/l/325AC0000000073/art-59/par-2 - art-59/par-5: 第三項 → 相続税法 第五十九条第三項 (Article 59, paragraph (3)), art-59/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-59/par-3 · https://japanlaw.org/l/325AC0000000073/art-59/par-3 - art-59/par-5: この条 → 相続税法 第五十九条 (Article 59), art-59 — https://japanlaw.org/en/inheritance-tax-act/art-59 · https://japanlaw.org/l/325AC0000000073/art-59 - art-59/par-5/item-1: 情報通信技術を活用した行政の推進等に関する法律（平成十四年法律第百五十一号）第六条第一項 → e-Gov law 414AC0000000151, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection - art-59/par-5/item-2: この条 → 相続税法 第五十九条 (Article 59), art-59 — https://japanlaw.org/en/inheritance-tax-act/art-59 · https://japanlaw.org/l/325AC0000000073/art-59 - art-59/par-6: 前項 → 相続税法 第五十九条第五項 (Article 59, paragraph (5)), art-59/par-5 — https://japanlaw.org/en/inheritance-tax-act/art-59/par-5 · https://japanlaw.org/l/325AC0000000073/art-59/par-5 - art-59/par-7: 第一項から第三項まで → 相続税法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-59/par-1 · https://japanlaw.org/l/325AC0000000073/art-59/par-1 - art-59/par-7: 第一項から第三項まで → 相続税法 第五十九条第二項 (Article 59, paragraph (2)), art-59/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-59/par-2 · https://japanlaw.org/l/325AC0000000073/art-59/par-2 - art-59/par-7: 第一項から第三項まで → 相続税法 第五十九条第三項 (Article 59, paragraph (3)), art-59/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-59/par-3 · https://japanlaw.org/l/325AC0000000073/art-59/par-3 - art-59/par-7: 第五項 → 相続税法 第五十九条第五項 (Article 59, paragraph (5)), art-59/par-5 — https://japanlaw.org/en/inheritance-tax-act/art-59/par-5 · https://japanlaw.org/l/325AC0000000073/art-59/par-5 - art-59/par-8: 第五項 → 相続税法 第五十九条第五項 (Article 59, paragraph (5)), art-59/par-5 — https://japanlaw.org/en/inheritance-tax-act/art-59/par-5 · https://japanlaw.org/l/325AC0000000073/art-59/par-5 - art-59/par-8: 前項 → 相続税法 第五十九条第七項 (Article 59, paragraph (7)), art-59/par-7 — https://japanlaw.org/en/inheritance-tax-act/art-59/par-7 · https://japanlaw.org/l/325AC0000000073/art-59/par-7 - art-59/par-8: 第六項 → 相続税法 第五十九条第六項 (Article 59, paragraph (6)), art-59/par-6 — https://japanlaw.org/en/inheritance-tax-act/art-59/par-6 · https://japanlaw.org/l/325AC0000000073/art-59/par-6 - art-59/par-8: 第一項から第三項まで → 相続税法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-59/par-1 · https://japanlaw.org/l/325AC0000000073/art-59/par-1 - art-59/par-8: 第一項から第三項まで → 相続税法 第五十九条第二項 (Article 59, paragraph (2)), art-59/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-59/par-2 · https://japanlaw.org/l/325AC0000000073/art-59/par-2 - art-59/par-8: 第一項から第三項まで → 相続税法 第五十九条第三項 (Article 59, paragraph (3)), art-59/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-59/par-3 · https://japanlaw.org/l/325AC0000000073/art-59/par-3 - art-59/par-8: 第七十条 → 相続税法 第七十条 (Article 70), art-70 — https://japanlaw.org/en/inheritance-tax-act/art-70 · https://japanlaw.org/l/325AC0000000073/art-70 - art-59/par-8: 第百二十八条 → 国税通則法 第百二十八条 (Article 128), art-128 — https://japanlaw.org/en/national-tax-general-rules-act/art-128 · https://japanlaw.org/l/337AC0000000066/art-128 ## Cited by 14 provisions cite this one. No official source publishes this direction. - 国税通則法 第七十四条の三第一項第一号ロ（当該職員の相続税等に関する調査等に係る質問検査権） — https://japanlaw.org/en/national-tax-general-rules-act/art-74-3/par-1/item-1/sub-2 · https://japanlaw.org/l/337AC0000000066/art-74-3/par-1/item-1/sub-2 - 相続税法 第十条第一項第五号 — https://japanlaw.org/en/inheritance-tax-act/art-10/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/art-10/par-1/item-5 - 相続税法 第五十九条第一項（調書の提出） — https://japanlaw.org/en/inheritance-tax-act/art-59/par-1 · https://japanlaw.org/l/325AC0000000073/art-59/par-1 - 相続税法 第五十九条第三項（調書の提出） — https://japanlaw.org/en/inheritance-tax-act/art-59/par-3 · https://japanlaw.org/l/325AC0000000073/art-59/par-3 - 相続税法 第五十九条第五項（調書の提出） — https://japanlaw.org/en/inheritance-tax-act/art-59/par-5 · https://japanlaw.org/l/325AC0000000073/art-59/par-5 - 相続税法 第五十九条第五項第二号（調書の提出） — https://japanlaw.org/en/inheritance-tax-act/art-59/par-5/item-2 · https://japanlaw.org/l/325AC0000000073/art-59/par-5/item-2 - 相続税法 第五十九条第六項（調書の提出） — https://japanlaw.org/en/inheritance-tax-act/art-59/par-6 · https://japanlaw.org/l/325AC0000000073/art-59/par-6 - 相続税法 第五十九条第七項（調書の提出） — https://japanlaw.org/en/inheritance-tax-act/art-59/par-7 · https://japanlaw.org/l/325AC0000000073/art-59/par-7 - 相続税法 第五十九条第八項（調書の提出） — https://japanlaw.org/en/inheritance-tax-act/art-59/par-8 · https://japanlaw.org/l/325AC0000000073/art-59/par-8 - 相続税法 第七十条第一項 — https://japanlaw.org/en/inheritance-tax-act/art-70/par-1 · https://japanlaw.org/l/325AC0000000073/art-70/par-1 - 相続税法 附則第三十四条第四項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-4271-9/art-34/par-4 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-34/par-4 - 相続税法 附則第四十三条第四項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-4301-7/art-43/par-4 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-43/par-4 - 相続税法 附則第十九条第十二項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-19/par-12 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-12 - 行政手続における特定の個人を識別するための番号の利用等に関する法律 第九条第四項（利用範囲） — https://japanlaw.org/en/my-number-act/art-9/par-4 · https://japanlaw.org/l/425AC0000000027/art-9/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-20261011T165043-018, translated 2026-10-11 - claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-019, 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