# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十九条の三 (Article 69-3) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - 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: 第六十九条の三 (Article 69-3)（在外財産等の価額が算定可能となつた場合の修正申告等） — address `art-69-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-69-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-69-3 - 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. --- ### 第六十九条の三（在外財産等の価額が算定可能となつた場合の修正申告等） — Amended Returns, etc. Where the Value of Overseas Property, etc. Has Become Calculable caption: machine translation, not official art-69-3 · https://japanlaw.org/en/special-taxation-measures-act/art-69-3 · https://japanlaw.org/l/332AC0000000026/art-69-3 **第一項** 前条第一項の規定の適用を受けて同項に規定する相続又は遺贈に係る申告書を提出した者（その者の相続人及び包括受遺者を含む。）は、同項の規定の適用を受けた在外財産等について同項に規定する財務省令で定めるところによりその価額を算定することができることとなつた場合には、その算定することができることとなつた日の翌日から四月以内に修正申告書を提出し、かつ、当該期限内に当該修正申告書の提出により納付すべき税額を納付しなければならない。 art-69-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-1 A person who has filed a return pertaining to the inheritance or bequest prescribed in paragraph (1) of the preceding Article upon receiving the application of the provisions of that paragraph (including that person's heirs and universal legatees) must, if it has become possible to calculate the value of the overseas property, etc. to which the provisions of that paragraph were applied as provided by the Order of the Ministry of Finance prescribed in that paragraph, file an amended return within four months from the day following the day on which it became possible to calculate it, and pay the amount of tax to be paid as a result of filing that amended return within that time limit. machine translation, not official **第二項** 前条第一項の規定の適用を受けた者は、同項の規定の適用を受けた財産について同項に規定する財務省令で定めるところによりその価額を算定して相続税の課税価格に算入することにより相続税法第二十七条の規定による申告書を提出すべきこととなつた場合には、その算定することができることとなつた日の翌日から四月以内に期限後申告書を提出し、かつ、当該期限内に当該期限後申告書の提出により納付すべき税額を納付しなければならない。 art-69-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-2 If a person who has received the application of the provisions of paragraph (1) of the preceding Article comes to be required to file a return under the provisions of Article 27 of the Inheritance Tax Act as a result of calculating the value of the property to which the provisions of that paragraph were applied, as provided by the Order of the Ministry of Finance prescribed in that paragraph, and including it in the taxable value for inheritance tax, the person must file a return filed after the due date within four months from the day following the day on which it became possible to calculate it, and pay the amount of tax to be paid as a result of filing that return filed after the due date within that time limit. machine translation, not official **第三項** 前二項の規定により申告書を提出すべき者がこれらの申告書を提出しなかつた場合には、税務署長は、これらの申告書に記載すべきであつた課税価格、相続税額その他の事項につき国税通則法第二十四条若しくは第二十六条の規定による更正又は同法第二十五条の規定による決定を行う。 art-69-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-3 If a person who is required to file a return under the provisions of the preceding two paragraphs fails to file that return, the district director is to make a reassessment under the provisions of Article 24 or 26 of the Act on General Rules for National Taxes or a determination under the provisions of Article 25 of that Act with respect to the taxable value, the amount of inheritance tax and other matters that should have been stated in that return. machine translation, not official **第四項** 第一項の規定による修正申告書及び前項の更正（当該申告書を提出すべき者に係るものに限る。）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-69-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-4 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 paragraph (1) and a reassessment referred to in the preceding paragraph (limited to one pertaining to a person who is required to file that return), the following applies: machine translation, not official **一** 当該修正申告書で第一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の規定を適用する場合を除き、これを期限内申告書とみなす。 art-69-3/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-4/item-1 an amended return that has been filed within the time limit for filing prescribed in paragraph (1) is deemed to be a return filed by the due date, except where the provisions of Article 20 of the Act on General Rules for National Taxes are applied; machine translation, not official **二** 当該修正申告書で第一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「租税特別措置法第六十九条の三第一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中「期限内申告書」とあるのは「相続税法第二十七条の規定による申告書」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「租税特別措置法第六十九条の三第一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中「期限内申告書」とあるのは「相続税法第二十七条の規定による申告書」とする。 art-69-3/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-4/item-2 with regard to an amended return that has been filed after the time limit for filing prescribed in paragraph (1) and that reassessment, the phrases "statutory due date for filing a return" and "statutory due date for payment" in the provisions of Chapters II through VII of the Act on General Rules for National Taxes are deemed to be replaced with "the time limit for filing an amended return prescribed in Article 69-3, paragraph (1) of the Act on Special Measures Concerning Taxation", the phrase "return filed by the due date" in Article 61, paragraph (1), item (i) of that Act with "return under the provisions of Article 27 of the Inheritance Tax Act", the phrase "return filed by the due date or return filed after the due date" in paragraph (2) of that Article with "amended return under the provisions of Article 69-3, paragraph (1) of the Act on Special Measures Concerning Taxation", and the phrase "return filed by the due date" in Article 65, paragraph (1), paragraph (3), item (ii) and paragraph (5), item (ii) of that Act with "return under the provisions of Article 27 of the Inheritance Tax Act"; 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の規定は、前号に規定する修正申告書及び更正には、適用しない。 art-69-3/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-4/item-3 the provisions of Article 61, paragraph (1), item (ii) and Article 66 of the Act on General Rules for National Taxes do not apply to the amended return and the reassessment prescribed in the preceding item. machine translation, not official **第五項** 第二項の規定による期限後申告書及び第三項の更正（当該申告書を提出すべき者に係るものに限る。）又は決定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-69-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-5 With regard to the application of the provisions of the Act on General Rules for National Taxes to a return filed after the due date under the provisions of paragraph (2) and a reassessment (limited to one pertaining to a person who is required to file that return) or determination referred to in paragraph (3), the following applies: machine translation, not official **一** 当該期限後申告書で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、これを期限内申告書とみなす。 art-69-3/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-5/item-1 a return filed after the due date that has been filed within the time limit for filing prescribed in paragraph (2) is deemed to be a return filed by the due date; machine translation, not official **二** 当該期限後申告書で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又は決定については、国税通則法第二章から第七章までの規定中「法定申告期限」とあり、及び「法定納期限」とあるのは、「租税特別措置法第六十九条の三第二項に規定する期限後申告書の提出期限」とする。 art-69-3/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-5/item-2 with regard to a return filed after the due date that has been filed after the time limit for filing prescribed in paragraph (2) and that reassessment or determination, the phrases "statutory due date for filing a return" and "statutory due date for payment" in the provisions of Chapters II through VII of the Act on General Rules for National Taxes are deemed to be replaced with "the time limit for filing a return filed after the due date prescribed in Article 69-3, paragraph (2) of the Act on Special Measures Concerning Taxation". machine translation, not official --- ## Cites - art-69-3/par-1: 前条第一項 → 租税特別措置法 第六十九条の二第一項 (Article 69-2, paragraph (1)), art-69-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-69-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-2/par-1 - art-69-3/par-2: 相続税法第二十七条 → e-Gov law 325AC0000000073, 第二十七条 (Article 27), art-27 — not held in this collection - art-69-3/par-2: 前条第一項 → 租税特別措置法 第六十九条の二第一項 (Article 69-2, paragraph (1)), art-69-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-69-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-2/par-1 - art-69-3/par-3: 国税通則法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/en/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24 - art-69-3/par-3: 同法第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25 - art-69-3/par-3: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26 - art-69-3/par-3: 前二項 → 租税特別措置法 第六十九条の三第一項 (Article 69-3, paragraph (1)), art-69-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-1 - art-69-3/par-3: 前二項 → 租税特別措置法 第六十九条の三第二項 (Article 69-3, paragraph (2)), art-69-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-2 - art-69-3/par-4: 第一項 → 租税特別措置法 第六十九条の三第一項 (Article 69-3, paragraph (1)), art-69-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-1 - art-69-3/par-4: 前項 → 租税特別措置法 第六十九条の三第三項 (Article 69-3, paragraph (3)), art-69-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-3 - art-69-3/par-4/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-69-3/par-4/item-1: 第一項 → 租税特別措置法 第六十九条の三第一項 (Article 69-3, paragraph (1)), art-69-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-1 - art-69-3/par-4/item-2: 相続税法第二十七条 → e-Gov law 325AC0000000073, 第二十七条 (Article 27), art-27 — not held in this collection - art-69-3/par-4/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-69-3/par-4/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-69-3/par-4/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-69-3/par-4/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-69-3/par-4/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-69-3/par-4/item-2: 第一項 → 租税特別措置法 第六十九条の三第一項 (Article 69-3, paragraph (1)), art-69-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-1 - art-69-3/par-4/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-69-3/par-4/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-69-3/par-4/item-3: 前号 → 租税特別措置法 第六十九条の三第四項第二号 (Article 69-3, paragraph (4), item (ii)), art-69-3/par-4/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-4/item-2 - art-69-3/par-5: 第二項 → 租税特別措置法 第六十九条の三第二項 (Article 69-3, paragraph (2)), art-69-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-2 - art-69-3/par-5: 第三項 → 租税特別措置法 第六十九条の三第三項 (Article 69-3, paragraph (3)), art-69-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-3 - art-69-3/par-5/item-1: 第二項 → 租税特別措置法 第六十九条の三第二項 (Article 69-3, paragraph (2)), art-69-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-2 - art-69-3/par-5/item-2: 第二項 → 租税特別措置法 第六十九条の三第二項 (Article 69-3, paragraph (2)), art-69-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-2 ## Cited by 14 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第三十九条第四項第一号（相続財産に係る譲渡所得の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-39/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-39/par-4/item-1 - 租税特別措置法 第六十九条の二第一項（在外財産等についての相続税の課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-69-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-2/par-1 - 租税特別措置法 第六十九条の三第三項（在外財産等の価額が算定可能となつた場合の修正申告等） — https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-3 - 租税特別措置法 第六十九条の三第四項（在外財産等の価額が算定可能となつた場合の修正申告等） — https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-4 - 租税特別措置法 第六十九条の三第四項第一号（在外財産等の価額が算定可能となつた場合の修正申告等） — https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-4/item-1 - 租税特別措置法 第六十九条の三第四項第二号（在外財産等の価額が算定可能となつた場合の修正申告等） — https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-4/item-2 - 租税特別措置法 第六十九条の三第四項第三号（在外財産等の価額が算定可能となつた場合の修正申告等） — https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-4/item-3 - 租税特別措置法 第六十九条の三第五項（在外財産等の価額が算定可能となつた場合の修正申告等） — https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-5 - 租税特別措置法 第六十九条の三第五項第一号（在外財産等の価額が算定可能となつた場合の修正申告等） — https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-5/item-1 - 租税特別措置法 第六十九条の三第五項第二号（在外財産等の価額が算定可能となつた場合の修正申告等） — https://japanlaw.org/en/special-taxation-measures-act/art-69-3/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-5/item-2 - 租税特別措置法 第七十条第九項（国等に対して相続財産を贈与した場合等の相続税の非課税等） — https://japanlaw.org/en/special-taxation-measures-act/art-70/par-9 · https://japanlaw.org/l/332AC0000000026/art-70/par-9 - 租税特別措置法 第七十条の十三第一項（相続税及び贈与税の特例に係る修正申告書等の提出等に係る罰則） — https://japanlaw.org/en/special-taxation-measures-act/art-70-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-13/par-1 - 租税特別措置法 附則第百二十七条第一項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-127/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-1 - 租税特別措置法 附則第百二十七条第二項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-127/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-169, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-170, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07