# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百六十三条 (Article 263) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-263. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — 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: 第二百六十三条 (Article 263)（死亡の場合の確定申告の特例） — address `art-263` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/art-263 - e-Gov law ID: 340CO0000000096 — 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. --- ### 第二百六十三条（死亡の場合の確定申告の特例） — Special Provisions on Filing Tax Returns in the Case of Death caption: machine translation, not official art-263 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-263 **第一項** 法第百二十四条第一項若しくは第二項（確定申告書を提出すべき者等が死亡した場合の確定申告）又は第百二十五条第一項から第三項まで（年の中途で死亡した場合の確定申告）の規定による申告書には、法第百二十条第一項各号（確定所得申告）又は第百二十二条第一項各号（還付等を受けるための申告）に掲げる事項のほか、財務省令で定める事項を併せて記載しなければならない。この場合において、法第百二十四条第一項又は第二項の規定による申告書については、法第百二十条第一項後段の規定を準用する。 art-263/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-263/par-1 A return form pursuant to the provisions of Article 124, paragraph (1) or (2) (Filing a Tax Return If the Person Required to File Has Died) or Article 125, paragraphs (1) through (3) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) of the Act must state, in addition to the matters listed in the items of Article 120, paragraph (1) (Filing an Income Tax Return) or the items of Article 122, paragraph (1) (Filing a Return to Receive a Refund) of the Act, the matters specified by Ministry of Finance Order; in this case, the provisions of the second sentence of Article 120, paragraph (1) of the Act apply mutatis mutandis to the return form pursuant to the provisions of Article 124, paragraph (1) or (2) of the Act. machine translation, not official **第二項** 前項の申告書を提出する場合において、相続人が二人以上あるときは、当該申告書は、各相続人が連署による一の書面で提出しなければならない。ただし、他の相続人の氏名を付記して各別に提出することを妨げない。 art-263/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-263/par-2 Where the return form under the preceding paragraph is submitted and there are two or more heirs, that return form must be submitted by each heir in a single document bearing their joint signatures; provided, however, that this does not preclude the forms from being submitted separately with the names of the other heirs added. machine translation, not official **第三項** 前項ただし書の方法により同項に規定する申告書を提出した相続人は、遅滞なく、他の相続人に対し、当該申告書に記載した事項の要領を通知しなければならない。 art-263/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-263/par-3 An heir who has submitted the return form prescribed in the preceding paragraph by the method under the proviso to that paragraph must, without delay, notify the other heirs of the outline of the matters stated in that return form. machine translation, not official --- ## Cites - art-263/par-1: 法第百二十四条第一項 → 所得税法 第百二十四条第一項 (Article 124, paragraph (1)), art-124/par-1 — https://japanlaw.org/ja/income-tax-act/art-124/par-1 (e-Gov law ID 340AC0000000033) - art-263/par-1: 第二項 → 所得税法 第百二十四条第二項 (Article 124, paragraph (2)), art-124/par-2 — https://japanlaw.org/ja/income-tax-act/art-124/par-2 (e-Gov law ID 340AC0000000033) - art-263/par-1: 第百二十五条第一項から第三項まで → 所得税法 第百二十五条第一項 (Article 125, paragraph (1)), art-125/par-1 — https://japanlaw.org/ja/income-tax-act/art-125/par-1 (e-Gov law ID 340AC0000000033) - art-263/par-1: 第百二十五条第一項から第三項まで → 所得税法 第百二十五条第二項 (Article 125, paragraph (2)), art-125/par-2 — https://japanlaw.org/ja/income-tax-act/art-125/par-2 (e-Gov law ID 340AC0000000033) - art-263/par-1: 第百二十五条第一項から第三項まで → 所得税法 第百二十五条第三項 (Article 125, paragraph (3)), art-125/par-3 — https://japanlaw.org/ja/income-tax-act/art-125/par-3 (e-Gov law ID 340AC0000000033) - art-263/par-1: 法第百二十条第一項 → 所得税法 第百二十条第一項 (Article 120, paragraph (1)), art-120/par-1 — https://japanlaw.org/ja/income-tax-act/art-120/par-1 (e-Gov law ID 340AC0000000033) - art-263/par-1: 第百二十二条第一項 → 所得税法 第百二十二条第一項 (Article 122, paragraph (1)), art-122/par-1 — https://japanlaw.org/ja/income-tax-act/art-122/par-1 (e-Gov law ID 340AC0000000033) - art-263/par-2: 前項 → 所得税法施行令 第二百六十三条第一項 (Article 263, paragraph (1)), art-263/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-263/par-1 - art-263/par-3: 前項 → 所得税法施行令 第二百六十三条第二項 (Article 263, paragraph (2)), art-263/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-263/par-2 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第二百六十三条第二項（死亡の場合の確定申告の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-263/par-2 - 所得税法施行令 第二百六十三条第三項（死亡の場合の確定申告の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-263/par-3 - 所得税法施行令 第二百六十七条第五項（確定申告による還付） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-267/par-5 - 所得税法施行令 附則第六条第一項（死亡の場合の確定申告の特例に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-6/par-1 - 所得税法施行規則 第四十七条第四項（確定所得申告書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-4 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第四十九条第一項（死亡の場合の確定申告書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-49/par-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第四十九条第二項（死亡の場合の確定申告書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-49/par-2 (e-Gov law ID 340M50000040011) --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-068, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-002, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06