# 所得税法 / Income Tax Act — 第百二十九条 (Article 129) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-129. 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 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": 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: 第百二十九条 (Article 129)（死亡の場合の確定申告による納付） — address `art-129` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-129 - e-Gov law ID: 340AC0000000033 — 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. --- ### 第百二十九条（死亡の場合の確定申告による納付） — (Payment upon Filing in the Event of the Taxpayer's Death) caption: Ministry of Justice translation — Japanese Law Translation Database System art-129 · https://japanlaw.org/ja/income-tax-act/art-129 **第一項** 第百二十四条第一項（確定申告書を提出すべき者が死亡した場合の確定申告）（第百二十五条第五項（年の中途で死亡した場合の確定申告）において準用する場合を含む。）又は第百二十五条第一項の規定に該当してこれらの規定に規定する申告書を提出した者は、これらの申告書に記載した第百二十条第一項第三号（確定所得申告に係る所得税額）に掲げる金額があるときは、これらの申告書の提出期限までに、当該金額に相当する所得税を国税通則法第五条（相続による国税の納付義務の承継）に定めるところにより国に納付しなければならない。 art-129/par-1 · https://japanlaw.org/ja/income-tax-act/art-129/par-1 If a return as under Article 124, paragraph (1) (Filing a Tax Return If the Person Required to File Has Died) (including as applied mutatis mutandis pursuant to Article 125, paragraph (5) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year)) or Article 125, paragraph (1) indicates an amount set forth in Article 120, paragraph (1), item (iii) (Amount of Income Taxes Indicated in Income Tax Returns), the person filing the return due to circumstances falling under any of those provisions must pay income taxes to the national government in an amount equivalent thereto by the deadline for filing the return, as prescribed in Article 5 (Succession to the Obligation to Pay National Taxes Based on Hereditary Succession) of the Act on General Rules for National Taxes. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-129/par-1: 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 - art-129/par-1: 第百二十五条第五項 → 所得税法 第百二十五条第五項 (Article 125, paragraph (5)), art-125/par-5 — https://japanlaw.org/ja/income-tax-act/art-125/par-5 - art-129/par-1: 第百二十五条第一項 → 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 - art-129/par-1: 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 - art-129/par-1: 国税通則法第五条 → 国税通則法 第五条 (Article 5), art-5 — https://japanlaw.org/ja/national-tax-general-rules-act/art-5 (e-Gov law ID 337AC0000000066) ## Cited by 10 provisions cite this one. No official source publishes this direction. - 所得税法 第百三十二条第一項（延払条件付譲渡に係る所得税額の延納） — https://japanlaw.org/ja/income-tax-act/art-132/par-1 - 所得税法 第百三十三条第一項（延払条件付譲渡に係る所得税額の延納の手続等） — https://japanlaw.org/ja/income-tax-act/art-133/par-1 - 所得税法 第百三十六条第一項第一号（延払条件付譲渡に係る所得税額の延納に係る利子税） — https://japanlaw.org/ja/income-tax-act/art-136/par-1/item-1 - 所得税法 第百三十六条第一項第三号（延払条件付譲渡に係る所得税額の延納に係る利子税） — https://japanlaw.org/ja/income-tax-act/art-136/par-1/item-3 - 所得税法 第百三十七条の二第一項（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予） — https://japanlaw.org/ja/income-tax-act/art-137-2/par-1 - 所得税法 第百三十七条の二第十二項（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予） — https://japanlaw.org/ja/income-tax-act/art-137-2/par-12 - 所得税法 第百三十七条の三第二項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予） — https://japanlaw.org/ja/income-tax-act/art-137-3/par-2 - 所得税法施行規則 第五十一条第一項第二号（延払条件付譲渡に係る所得税額の延納申請書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-51/par-1/item-2 (e-Gov law ID 340M50000040011) - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第十八条第二項（申告による納付等） — https://japanlaw.org/ja/reconstruction-funding-act/art-18/par-2 (e-Gov law ID 423AC0000000117) - 相続税法 第十四条第三項 — https://japanlaw.org/ja/inheritance-tax-act/art-14/par-3 (e-Gov law ID 325AC0000000073) --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05