# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第四十九条 (Article 49)

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- Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号
- English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation
- 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: 第四十九条 (Article 49)（死亡の場合の確定申告書の記載事項） — address `art-49`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-49
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-49
- 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.

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### 第四十九条（死亡の場合の確定申告書の記載事項） — Matters to Be Stated in a Tax Return in the Case of Death
<sup>caption: machine translation, not official</sup>
<sup>art-49 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-49 · https://japanlaw.org/l/340M50000040011/art-49</sup>

      **第一項**  令第二百六十三条第一項（死亡の場合の確定申告の特例）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-49/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-49/par-1 · https://japanlaw.org/l/340M50000040011/art-49/par-1</sup>
      The matters specified by Ministry of Finance Order as prescribed in Article 263, paragraph (1) (Special Provisions on Tax Returns in the Case of Death) of the Order are the following:
      <sup>machine translation, not official</sup>

        **一**  各相続人の氏名、住所（国内に住所がない場合には、居所。以下この号において同じ。）及び個人番号（個人番号を有しない者にあつては、氏名及び住所）、被相続人との続柄、民法（明治二十九年法律第八十九号）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並びに相続又は遺贈によつて得た財産の価額
        <sup>art-49/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-49/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-49/par-1/item-1</sup>
        the name, domicile (where the person has no domicile in Japan, the residence; hereinafter the same in this item) and individual number (for a person who has no individual number, the name and domicile) of each heir, the relationship to the decedent, the share of inheritance of that heir under the provisions of Articles 900 to 902 (Statutory Inheritance Shares, Inheritance Shares of Heirs by Representation, and Designation of Inheritance Shares by Will) of the Civil Code (Act No. 89 of 1896), and the value of the property obtained by inheritance or bequest;
        <sup>machine translation, not official</sup>

        **二**  相続人が限定承認をした場合には、その旨
        <sup>art-49/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-49/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-49/par-1/item-2</sup>
        if the heir has made a qualified acceptance, a statement to that effect;
        <sup>machine translation, not official</sup>

        **三**  相続人が二人以上ある場合には、法第百二十条第一項第三号（確定所得申告）に掲げる所得税の額（同項第四号に規定する源泉徴収税額があり、かつ、同項第五号に規定する予納税額がない場合には、同項第四号に掲げる金額とし、同項第五号に規定する予納税額がある場合には、同号に掲げる金額とする。）を第一号の各相続人の相続分により按分して計算した額に相当する所得税の額
        <sup>art-49/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-49/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-49/par-1/item-3</sup>
        if there are two or more heirs, the amount of income tax equivalent to the amount calculated by apportioning the amount of income tax set out in Article 120, paragraph (1), item (iii) (Filing Income Tax Returns) of the Act (where there is a withheld tax amount prescribed in item (iv) of that paragraph and there is no prepaid tax amount prescribed in item (v) of that paragraph, the amount set out in item (iv) of that paragraph, and where there is a prepaid tax amount prescribed in item (v) of that paragraph, the amount set out in that item) according to the share of inheritance of each heir in item (i);
        <sup>machine translation, not official</sup>

      **第二項**  令第二百六十三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、前項第一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-49/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-49/par-2 · https://japanlaw.org/l/340M50000040011/art-49/par-2</sup>
      Where the return prescribed in Article 263, paragraph (2) of the Order is submitted by the method set out in the proviso to that paragraph, it is not required to state in that return the individual number of another heir whose name is added pursuant to the proviso to Article 263, paragraph (2) of the Order, among the matters set out in item (i) of the preceding paragraph.
      <sup>machine translation, not official</sup>

---

## Cites
- art-49/par-1: 令第二百六十三条第一項 → e-Gov law 340CO0000000096, 第二百六十三条第一項 (Article 263, paragraph (1)), art-263/par-1 — not held in this collection
- art-49/par-1/item-1: この号 → 所得税法施行規則 第四十九条第一項第一号 (Article 49, paragraph (1), item (i)), art-49/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-49/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-49/par-1/item-1
- art-49/par-1/item-1: 民法（明治二十九年法律第八十九号）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 · https://japanlaw.org/l/129AC0000000089/art-900
- art-49/par-1/item-1: 民法（明治二十九年法律第八十九号）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 · https://japanlaw.org/l/129AC0000000089/art-901
- art-49/par-1/item-1: 民法（明治二十九年法律第八十九号）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 · https://japanlaw.org/l/129AC0000000089/art-902
- art-49/par-1/item-3: 法第百二十条第一項第三号 → 所得税法 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-120/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-120/par-1/item-3
- art-49/par-1/item-3: 同項第四号 → 所得税法 第百二十条第一項第四号 (Article 120, paragraph (1), item (iv)), art-120/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-120/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-120/par-1/item-4
- art-49/par-1/item-3: 同項第五号 → 所得税法 第百二十条第一項第五号 (Article 120, paragraph (1), item (v)), art-120/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-120/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-120/par-1/item-5
- art-49/par-1/item-3: 第一号 → 所得税法施行規則 第四十九条第一項第一号 (Article 49, paragraph (1), item (i)), art-49/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-49/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-49/par-1/item-1
- art-49/par-2: 令第二百六十三条第二項 → e-Gov law 340CO0000000096, 第二百六十三条第二項 (Article 263, paragraph (2)), art-263/par-2 — not held in this collection
- art-49/par-2: 前項第一号 → 所得税法施行規則 第四十九条第一項第一号 (Article 49, paragraph (1), item (i)), art-49/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-49/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-49/par-1/item-1

## Cited by

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

- 所得税法施行規則 第四十九条第一項第一号（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/item-1 · https://japanlaw.org/l/340M50000040011/art-49/par-1/item-1
- 所得税法施行規則 第四十九条第一項第三号（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/item-3 · https://japanlaw.org/l/340M50000040011/art-49/par-1/item-3
- 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 · https://japanlaw.org/l/340M50000040011/art-49/par-2
- 所得税法施行規則 附則第三十条第一項（死亡の場合の確定申告書の記載事項に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-30/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-30/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-035, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-036, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-001, translated 2026-10-28
- This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27