# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第二十三条 (Article 23)

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- Law: 消費税法施行規則 (Regulation for Enforcement of the Consumption Tax Act), 昭和六十三年大蔵省令第五十三号
- English title "Regulation for Enforcement of the Consumption Tax Act": claude-opus-5-5
- Kind: MinisterialOrdinance — 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: 第二十三条 (Article 23)（死亡の場合の確定申告書の記載事項） — address `art-23`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23
- e-Gov law ID: 363M50000040053 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL 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.

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### 第二十三条（死亡の場合の確定申告書の記載事項） — Matters to Be Stated in the Final Return in the Case of Death
<sup>caption: machine translation, not official</sup>
<sup>art-23 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23</sup>

**第一項**  令第六十三条第一項に規定する財務省令で定める事項は、次に掲げる事項とする。
<sup>art-23/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23/par-1</sup>
The matters specified by Ministry of Finance Order prescribed in Article 63, paragraph (1) of the Order are the following:
<sup>machine translation, not official</sup>

  **一**  被相続人の氏名及びその死亡の時における納税地
  <sup>art-23/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23/par-1/item-1</sup>
  the decedent's name and place for tax payment at the time of death;
  <sup>machine translation, not official</sup>

  **二**  各相続人の氏名、住所又は居所、個人番号、被相続人との続柄、民法第九百条から第九百二条まで（法定相続分・代襲相続人の相続分・遺言による相続分の指定）の規定によるその相続分及び相続又は遺贈によつて得た財産の価額（個人番号を有しない者にあつては、氏名、住所又は居所、被相続人との続柄、同法第九百条から第九百二条までの規定によるその相続分及び相続又は遺贈によつて得た財産の価額）
  <sup>art-23/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23/par-1/item-2</sup>
  for each heir, the name, domicile or residence, individual number, relationship to the decedent, share of inheritance under the provisions of Articles 900 through 902 (Intestate Shares; Share of an Heir Taking per Stirpes; Designation of a Person's Share of the Estate by Will) of the Civil Code, and value of the property obtained by inheritance or bequest (for a person who has no individual number, the name, domicile or residence, relationship to the decedent, share of inheritance under the provisions of Articles 900 through 902 of that Code, and value of the property obtained by inheritance or bequest);
  <sup>machine translation, not official</sup>

  **三**  相続人が限定承認をした場合には、その旨
  <sup>art-23/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23/par-1/item-3</sup>
  if the heir has made a qualified acceptance, a statement to that effect;
  <sup>machine translation, not official</sup>

  **四**  相続人が二人以上ある場合には、法第四十五条第一項第四号に掲げる消費税額（同項第六号の規定に該当する場合には、同号に掲げる消費税額）を第二号の各相続人の相続分により按分して計算した金額に相当する消費税額
  <sup>art-23/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23/par-1/item-4</sup>
  if there are two or more heirs, the amount of consumption tax equivalent to the amount calculated by apportioning the amount of consumption tax set out in Article 45, paragraph (1), item (iv) of the Act (where item (vi) of that paragraph applies, the amount of consumption tax set out in that item) according to the share of inheritance of each heir in item (ii).
  <sup>machine translation, not official</sup>

**第二項**  令第六十三条第二項ただし書の方法により同項に規定する申告書を提出する場合には、当該申告書には、前項第二号に掲げる事項のうち同条第二項ただし書の規定により氏名を付記する他の相続人の個人番号は、記載することを要しない。
<sup>art-23/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23/par-2</sup>
Where a return prescribed in Article 63, paragraph (2) of the Order is submitted by the method under the proviso to that paragraph, that return is not required to state, among the matters set out in item (ii) of the preceding paragraph, the individual number of another heir whose name is added pursuant to the proviso to Article 63, paragraph (2) of the Order.
<sup>machine translation, not official</sup>

**第三項**  前二項の規定は、令第六十三条第五項の規定により同項の相続人が法第四十二条第一項、第四項又は第六項の規定による申告書（これらの規定による申告書で法第四十三条第一項各号に掲げる事項を記載したものを含む。）を提出する場合について準用する。
<sup>art-23/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23/par-3</sup>
The provisions of the preceding two paragraphs apply mutatis mutandis where, pursuant to the provisions of Article 63, paragraph (5) of the Order, an heir prescribed in that paragraph submits a return under Article 42, paragraph (1), (4) or (6) of the Act (including a return under those provisions that states the matters set out in the items of Article 43, paragraph (1) of the Act).
<sup>machine translation, not official</sup>

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## Cites
- art-23/par-1: 令第六十三条第一項 → 消費税法施行令 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-63/par-1 (e-Gov law ID 363CO0000000360)
- art-23/par-1/item-2: 民法第九百条から第九百二条まで → 民法 第九百条 (Article 900), art-900 — https://japanlaw.org/ja/civil-code/art-900 (e-Gov law ID 129AC0000000089)
- art-23/par-1/item-2: 民法第九百条から第九百二条まで → 民法 第九百一条 (Article 901), art-901 — https://japanlaw.org/ja/civil-code/art-901 (e-Gov law ID 129AC0000000089)
- art-23/par-1/item-2: 民法第九百条から第九百二条まで → 民法 第九百二条 (Article 902), art-902 — https://japanlaw.org/ja/civil-code/art-902 (e-Gov law ID 129AC0000000089)
- art-23/par-1/item-4: 法第四十五条第一項第四号 → 消費税法 第四十五条第一項第四号 (Article 45, paragraph (1), item (iv)), art-45/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-23/par-1/item-4: 同項第六号 → 消費税法 第四十五条第一項第六号 (Article 45, paragraph (1), item (vi)), art-45/par-1/item-6 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1/item-6 (e-Gov law ID 363AC0000000108)
- art-23/par-1/item-4: 第二号 → 消費税法施行規則 第二十三条第一項第二号 (Article 23, paragraph (1), item (ii)), art-23/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23/par-1/item-2
- art-23/par-2: 令第六十三条第二項 → 消費税法施行令 第六十三条第二項 (Article 63, paragraph (2)), art-63/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-63/par-2 (e-Gov law ID 363CO0000000360)
- art-23/par-2: 前項第二号 → 消費税法施行規則 第二十三条第一項第二号 (Article 23, paragraph (1), item (ii)), art-23/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23/par-1/item-2
- art-23/par-3: 前二項 → 消費税法施行規則 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23/par-1
- art-23/par-3: 前二項 → 消費税法施行規則 第二十三条第二項 (Article 23, paragraph (2)), art-23/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23/par-2
- art-23/par-3: 令第六十三条第五項 → 消費税法施行令 第六十三条第五項 (Article 63, paragraph (5)), art-63/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-63/par-5 (e-Gov law ID 363CO0000000360)
- art-23/par-3: 法第四十二条第一項 → 消費税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-42/par-1 (e-Gov law ID 363AC0000000108)
- art-23/par-3: 第四項 → 消費税法 第四十二条第四項 (Article 42, paragraph (4)), art-42/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-42/par-4 (e-Gov law ID 363AC0000000108)
- art-23/par-3: 第六項 → 消費税法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-42/par-6 (e-Gov law ID 363AC0000000108)
- art-23/par-3: 法第四十三条第一項 → 消費税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-43/par-1 (e-Gov law ID 363AC0000000108)

## Cited by

5 provisions cite this one. No official source publishes this direction.

- 消費税法施行規則 第二十三条第一項第四号（死亡の場合の確定申告書の記載事項） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23/par-1/item-4
- 消費税法施行規則 第二十三条第二項（死亡の場合の確定申告書の記載事項） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23/par-2
- 消費税法施行規則 第二十三条第三項（死亡の場合の確定申告書の記載事項） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23/par-3
- 消費税法施行規則 第二十四条第二項（引取りに係る課税貨物についての申告書の記載事項） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-24/par-2
- 消費税法施行規則 附則第二条第三項（経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4269-58/art-2/par-3

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## Sources

- claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-07
- e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法施行規則 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363M50000040053/20261101_507M60000040022), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-016, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch consumption-tax-act-enforcement-regulation-20261106T203801-016, translated 2026-11-07
- This site's parser, version 226 — 消費税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-11-06