# 相続税法 / Inheritance Tax Act — 第七十条 (Article 70) - 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: 第七十条 (Article 70) — address `art-70` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/art-70 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-70 - 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. --- ### 第七十条 art-70 · https://japanlaw.org/en/inheritance-tax-act/art-70 · https://japanlaw.org/l/325AC0000000073/art-70 **第一項** 第五十九条の規定による調書を提出せず、又はその調書に虚偽の記載若しくは記録をして提出した者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。 art-70/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-70/par-1 · https://japanlaw.org/l/325AC0000000073/art-70/par-1 A person who fails to submit the statement under Article 59, or who submits it with a false entry or record, is punished by imprisonment for not more than one year or a fine of not more than 500,000 yen. machine translation, not official --- ## Cites - art-70/par-1: 第五十九条 → 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 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 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 第七十一条第一項 — https://japanlaw.org/en/inheritance-tax-act/art-71/par-1 · https://japanlaw.org/l/325AC0000000073/art-71/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-20261011T165043-020, translated 2026-10-12 - This site's parser, version 190 — 相続税法 — structure, counts, cross-references and defined terms, computed 2026-10-11