# 相続税法 / Inheritance Tax Act — 第三十五条 (Article 35)

- Law: 相続税法 (Inheritance Tax Act), 昭和二十五年法律第七十三号
- English title "Inheritance Tax Act": Ministry of Justice translation database, which lists the title
- 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: 第三十五条 (Article 35)（更正及び決定の特則） — address `art-35`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/art-35
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-35
- 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.

---

### 第三十五条（更正及び決定の特則） — Special Provisions on Reassessment and Determination
<sup>caption: machine translation, not official</sup>
<sup>art-35 · https://japanlaw.org/ja/inheritance-tax-act/art-35 · https://japanlaw.org/l/325AC0000000073/art-35</sup>

**第一項**  税務署長は、第三十一条第二項の規定に該当する者が同項の規定による修正申告書を提出しなかつた場合においては、その課税価格又は相続税額を更正する。
<sup>art-35/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-35/par-1 · https://japanlaw.org/l/325AC0000000073/art-35/par-1</sup>
In the case where a person who falls under the provisions of Article 31, paragraph (2) has not filed an amended return under the provisions of that paragraph, the district director is to make a reassessment of that person's taxable value or amount of inheritance tax.
<sup>machine translation, not official</sup>

**第二項**  税務署長は、次の各号のいずれかに該当する場合においては、申告書の提出期限前においても、その課税価格又は相続税額若しくは贈与税額の更正又は決定をすることができる。
<sup>art-35/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-35/par-2 · https://japanlaw.org/l/325AC0000000073/art-35/par-2</sup>
In the case where any of the following items applies, the district director may make a reassessment or determination of the taxable value, the amount of inheritance tax, or the amount of gift tax, even before the deadline for filing a return:
<sup>machine translation, not official</sup>

  **一**  第二十七条第一項又は第二項に規定する事由に該当する場合において、同条第一項に規定する者の被相続人が死亡した日の翌日から十月を経過したとき。
  <sup>art-35/par-2/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-35/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-35/par-2/item-1</sup>
  in the case where any of the grounds prescribed in Article 27, paragraph (1) or (2) applies, when 10 months have elapsed from the day following the day on which the decedent of the person prescribed in paragraph (1) of that Article died;
  <sup>machine translation, not official</sup>

  **二**  第二十八条第二項第一号に掲げる場合において、同号に規定する者が死亡した日の翌日から十月を経過したとき。
  <sup>art-35/par-2/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-35/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-35/par-2/item-2</sup>
  in the case listed in Article 28, paragraph (2), item (i), when 10 months have elapsed from the day following the day on which the person prescribed in that item died;
  <sup>machine translation, not official</sup>

  **三**  第二十八条第二項第二号に掲げる場合において、同号に規定する者が死亡した日の翌日から十月を経過したとき。
  <sup>art-35/par-2/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-35/par-2/item-3 · https://japanlaw.org/l/325AC0000000073/art-35/par-2/item-3</sup>
  in the case listed in Article 28, paragraph (2), item (ii), when 10 months have elapsed from the day following the day on which the person prescribed in that item died;
  <sup>machine translation, not official</sup>

  **四**  第二十八条第二項第三号に掲げる場合において、同号に規定する申告書の提出期限を経過したとき。
  <sup>art-35/par-2/item-4 · https://japanlaw.org/ja/inheritance-tax-act/art-35/par-2/item-4 · https://japanlaw.org/l/325AC0000000073/art-35/par-2/item-4</sup>
  in the case listed in Article 28, paragraph (2), item (iii), when the deadline for filing the return prescribed in that item has passed;
  <sup>machine translation, not official</sup>

  **五**  第二十九条第一項若しくは同条第二項において準用する第二十七条第二項又は第三十一条第二項に規定する事由に該当する場合において、第四条第一項又は第二項に規定する事由が生じた日の翌日から十月を経過したとき。
  <sup>art-35/par-2/item-5 · https://japanlaw.org/ja/inheritance-tax-act/art-35/par-2/item-5 · https://japanlaw.org/l/325AC0000000073/art-35/par-2/item-5</sup>
  in the case where any of the grounds prescribed in Article 29, paragraph (1), Article 27, paragraph (2) as applied mutatis mutandis pursuant to paragraph (2) of that Article, or Article 31, paragraph (2) applies, when 10 months have elapsed from the day following the day on which any of the grounds prescribed in Article 4, paragraph (1) or (2) arose.
  <sup>machine translation, not official</sup>

**第三項**  税務署長は、第三十二条第一項第一号から第六号までの規定による更正の請求に基づき更正をした場合において、当該請求をした者の被相続人から相続又は遺贈により財産を取得した他の者（当該被相続人から第二十一条の九第三項の規定の適用を受ける財産を贈与により取得した者を含む。以下この項において同じ。）につき次に掲げる事由があるときは、当該事由に基づき、その者に係る課税価格又は相続税額の更正又は決定をする。ただし、当該請求があつた日から一年を経過した日と国税通則法第七十条（国税の更正、決定等の期間制限）の規定により更正又は決定をすることができないこととなる日とのいずれか遅い日以後においては、この限りでない。
<sup>art-35/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-35/par-3 · https://japanlaw.org/l/325AC0000000073/art-35/par-3</sup>
In the case where the district director has made a reassessment based on a request for reassessment under the provisions of Article 32, paragraph (1), items (i) through (vi), if any of the following grounds exists with respect to another person who has acquired property by inheritance or bequest from the decedent of the person who made the request (including a person who has acquired, by gift from that decedent, property to which the provisions of Article 21-9, paragraph (3) apply; the same applies hereinafter in this paragraph), the district director is to reassess or determine the taxable value or amount of inheritance tax of that person based on that ground; provided, however, that this does not apply on or after the later of the day on which one year has elapsed from the day of that request and the day on which reassessment or determination can no longer be made pursuant to the provisions of Article 70 (Time Limit for Reassessment and Determination, etc. of National Tax) of the Act on General Rules for National Taxes:
<sup>machine translation, not official</sup>

  **一**  当該他の者が第二十七条若しくは第二十九条の規定による申告書（これらの申告書に係る期限後申告書及び修正申告書を含む。）を提出し、又は相続税について決定を受けた者である場合において、当該申告又は決定に係る課税価格又は相続税額（当該申告又は決定があつた後修正申告書の提出又は更正があつた場合には、当該修正申告又は更正に係る課税価格又は相続税額）が当該請求に基づく更正の基因となつた事実を基礎として計算した場合におけるその者に係る課税価格又は相続税額と異なることとなること。
  <sup>art-35/par-3/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-35/par-3/item-1 · https://japanlaw.org/l/325AC0000000073/art-35/par-3/item-1</sup>
  in the case where that other person is a person who has filed a return under the provisions of Article 27 or Article 29 (including a return filed after the deadline and an amended return relating to those returns) or has received a determination concerning inheritance tax, the taxable value or amount of inheritance tax relating to that return or determination (where an amended return was filed or a reassessment was made after that return or determination, the taxable value or amount of inheritance tax relating to that amended return or reassessment) comes to differ from the taxable value or amount of inheritance tax of that person calculated on the basis of the facts that gave rise to the reassessment based on that request;
  <sup>machine translation, not official</sup>

  **二**  当該他の者が前号に規定する者以外の者である場合において、その者につき同号に規定する事実を基礎としてその課税価格及び相続税額を計算することにより、その者が新たに相続税を納付すべきこととなること。
  <sup>art-35/par-3/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-35/par-3/item-2 · https://japanlaw.org/l/325AC0000000073/art-35/par-3/item-2</sup>
  in the case where that other person is a person other than the person prescribed in the preceding item, that person comes to be required to pay inheritance tax anew as a result of calculating the taxable value and amount of inheritance tax of that person on the basis of the facts prescribed in that item.
  <sup>machine translation, not official</sup>

**第四項**  税務署長は、次に掲げる事由により第一号若しくは第三号の申告書を提出した者若しくは第二号の決定若しくは第四号若しくは第五号の更正を受けた者又はこれらの者の被相続人から相続若しくは遺贈により財産を取得した他の者（当該被相続人から第二十一条の九第三項の規定の適用を受ける財産を贈与により取得した者を含む。）の相続税の課税価格又は相続税額が過大又は過少となつた場合（前項の規定の適用がある場合を除く。）には、これらの者に係る相続税の課税価格又は相続税額の更正又は決定をする。ただし、次に掲げる事由が生じた日から一年を経過した日と国税通則法第七十条の規定により更正又は決定をすることができないこととなる日とのいずれか遅い日以後においては、この限りでない。
<sup>art-35/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-35/par-4 · https://japanlaw.org/l/325AC0000000073/art-35/par-4</sup>
In the case where, owing to the grounds listed below, the taxable value for inheritance tax or the amount of inheritance tax of a person who has filed a return referred to in item (i) or (iii), a person who has received a determination referred to in item (ii) or a reassessment referred to in item (iv) or (v), or another person who has acquired property by inheritance or bequest from the decedent of any of those persons (including a person who has acquired, by gift from that decedent, property to which the provisions of Article 21-9, paragraph (3) apply) has become excessive or deficient (excluding the case where the provisions of the preceding paragraph apply), the district director is to reassess or determine the taxable value for inheritance tax or the amount of inheritance tax of those persons; provided, however, that this does not apply on or after the later of the day on which one year has elapsed from the day on which the grounds listed below arose and the day on which reassessment or determination can no longer be made pursuant to the provisions of Article 70 of the Act on General Rules for National Taxes:
<sup>machine translation, not official</sup>

  **一**  所得税法第百五十一条の五第一項から第三項まで（遺産分割等があつた場合の期限後申告等の特例）（これらの規定を同法第百六十六条（申告、納付及び還付）において準用する場合を含む。）の規定による申告書の提出があつたこと。
  <sup>art-35/par-4/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-35/par-4/item-1 · https://japanlaw.org/l/325AC0000000073/art-35/par-4/item-1</sup>
  the filing of a return pursuant to the provisions of Article 151-5, paragraphs (1) through (3) (Special Provisions on Returns Filed after the Deadline and Similar Matters upon Division of the Estate or Similar Event) of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 (Filing of Returns, Payment of Taxes, and Issuance of Refunds) of that Act);
  <sup>machine translation, not official</sup>

  **二**  所得税法第百五十一条の五第四項の規定による決定があつたこと。
  <sup>art-35/par-4/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-35/par-4/item-2 · https://japanlaw.org/l/325AC0000000073/art-35/par-4/item-2</sup>
  the making of a determination pursuant to the provisions of Article 151-5, paragraph (4) of the Income Tax Act;
  <sup>machine translation, not official</sup>

  **三**  所得税法第百五十一条の六第一項（遺産分割等があつた場合の修正申告の特例）（同法第百六十六条において準用する場合を含む。）の規定による修正申告書の提出があつたこと。
  <sup>art-35/par-4/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-35/par-4/item-3 · https://japanlaw.org/l/325AC0000000073/art-35/par-4/item-3</sup>
  the filing of an amended return pursuant to the provisions of Article 151-6, paragraph (1) (Special Provisions on Amended Returns upon Division of the Estate or Similar Event) of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act);
  <sup>machine translation, not official</sup>

  **四**  所得税法第百五十一条の六第二項の規定による更正があつたこと。
  <sup>art-35/par-4/item-4 · https://japanlaw.org/ja/inheritance-tax-act/art-35/par-4/item-4 · https://japanlaw.org/l/325AC0000000073/art-35/par-4/item-4</sup>
  a reassessment has been made pursuant to the provisions of Article 151-6, paragraph (2) of the Income Tax Act;
  <sup>machine translation, not official</sup>

  **五**  所得税法第百五十三条の五（遺産分割等があつた場合の更正の請求の特例）（同法第百六十七条（更正の請求の特例）において準用する場合を含む。）の規定による更正の請求に基づく更正があつたこと。
  <sup>art-35/par-4/item-5 · https://japanlaw.org/ja/inheritance-tax-act/art-35/par-4/item-5 · https://japanlaw.org/l/325AC0000000073/art-35/par-4/item-5</sup>
  a reassessment has been made based on a request for reassessment under the provisions of Article 153-5 (Special Provisions on Requests for Reassessment upon Division of the Estate or Similar Event) of the Income Tax Act (including the case where it applies mutatis mutandis pursuant to Article 167 (Special Provisions on Requests for Reassessment) of that Act).
  <sup>machine translation, not official</sup>

**第五項**  税務署長は、第二十一条の二第四項の規定の適用を受けていた者が、第三十二条第一項第一号から第六号までに規定する事由が生じたことにより相続又は遺贈による財産の取得をしないこととなつたため新たに第二十八条第一項に規定する申告書を提出すべき要件に該当することとなつた場合又は既に確定した贈与税額に不足を生じた場合には、その者に係る贈与税の課税価格又は贈与税額の更正又は決定をする。ただし、これらの事由が生じた日から一年を経過した日と第三十七条の規定により更正又は決定をすることができないこととなる日とのいずれか遅い日以後においては、この限りでない。
<sup>art-35/par-5 · https://japanlaw.org/ja/inheritance-tax-act/art-35/par-5 · https://japanlaw.org/l/325AC0000000073/art-35/par-5</sup>
The district director makes a reassessment or determination of the taxable value for gift tax or the amount of gift tax of a person who has been subject to the application of Article 21-2, paragraph (4), in the case where, because the person has come not to acquire property by inheritance or bequest owing to the occurrence of a cause prescribed in Article 32, paragraph (1), items (i) through (vi), the person has newly come to fall under the requirements for filing a return prescribed in Article 28, paragraph (1), or in the case where a shortfall has arisen in the amount of gift tax already finalized. However, this does not apply on or after the later of the day on which one year has passed from the day on which those causes arose and the day on which it becomes impossible to make a reassessment or determination under the provisions of Article 37.
<sup>machine translation, not official</sup>

---

## Cites
- art-35/par-1: 第三十一条第二項 → 相続税法 第三十一条第二項 (Article 31, paragraph (2)), art-31/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-31/par-2 · https://japanlaw.org/l/325AC0000000073/art-31/par-2
- art-35/par-2/item-1: 第二十七条第一項 → 相続税法 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-27/par-1 · https://japanlaw.org/l/325AC0000000073/art-27/par-1
- art-35/par-2/item-1: 第二項 → 相続税法 第二十七条第二項 (Article 27, paragraph (2)), art-27/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-27/par-2 · https://japanlaw.org/l/325AC0000000073/art-27/par-2
- art-35/par-2/item-2: 第二十八条第二項第一号 → 相続税法 第二十八条第二項第一号 (Article 28, paragraph (2), item (i)), art-28/par-2/item-1 — https://japanlaw.org/ja/inheritance-tax-act/art-28/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-28/par-2/item-1
- art-35/par-2/item-3: 第二十八条第二項第二号 → 相続税法 第二十八条第二項第二号 (Article 28, paragraph (2), item (ii)), art-28/par-2/item-2 — https://japanlaw.org/ja/inheritance-tax-act/art-28/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-28/par-2/item-2
- art-35/par-2/item-4: 第二十八条第二項第三号 → 相続税法 第二十八条第二項第三号 (Article 28, paragraph (2), item (iii)), art-28/par-2/item-3 — https://japanlaw.org/ja/inheritance-tax-act/art-28/par-2/item-3 · https://japanlaw.org/l/325AC0000000073/art-28/par-2/item-3
- art-35/par-2/item-5: 第二十九条第一項 → 相続税法 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-29/par-1 · https://japanlaw.org/l/325AC0000000073/art-29/par-1
- art-35/par-2/item-5: 同条第二項 → 相続税法 第二十九条第二項 (Article 29, paragraph (2)), art-29/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-29/par-2 · https://japanlaw.org/l/325AC0000000073/art-29/par-2
- art-35/par-2/item-5: 第二十七条第二項 → 相続税法 第二十七条第二項 (Article 27, paragraph (2)), art-27/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-27/par-2 · https://japanlaw.org/l/325AC0000000073/art-27/par-2
- art-35/par-2/item-5: 第三十一条第二項 → 相続税法 第三十一条第二項 (Article 31, paragraph (2)), art-31/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-31/par-2 · https://japanlaw.org/l/325AC0000000073/art-31/par-2
- art-35/par-2/item-5: 第四条第一項 → 相続税法 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-4/par-1 · https://japanlaw.org/l/325AC0000000073/art-4/par-1
- art-35/par-2/item-5: 第二項 → 相続税法 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-4/par-2 · https://japanlaw.org/l/325AC0000000073/art-4/par-2
- art-35/par-3: 第三十二条第一項第一号から第六号まで → 相続税法 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/ja/inheritance-tax-act/art-32/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-1
- art-35/par-3: 第三十二条第一項第一号から第六号まで → 相続税法 第三十二条第一項第二号 (Article 32, paragraph (1), item (ii)), art-32/par-1/item-2 — https://japanlaw.org/ja/inheritance-tax-act/art-32/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-2
- art-35/par-3: 第三十二条第一項第一号から第六号まで → 相続税法 第三十二条第一項第三号 (Article 32, paragraph (1), item (iii)), art-32/par-1/item-3 — https://japanlaw.org/ja/inheritance-tax-act/art-32/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-3
- art-35/par-3: 第三十二条第一項第一号から第六号まで → 相続税法 第三十二条第一項第四号 (Article 32, paragraph (1), item (iv)), art-32/par-1/item-4 — https://japanlaw.org/ja/inheritance-tax-act/art-32/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-4
- art-35/par-3: 第三十二条第一項第一号から第六号まで → 相続税法 第三十二条第一項第五号 (Article 32, paragraph (1), item (v)), art-32/par-1/item-5 — https://japanlaw.org/ja/inheritance-tax-act/art-32/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-5
- art-35/par-3: 第三十二条第一項第一号から第六号まで → 相続税法 第三十二条第一項第六号 (Article 32, paragraph (1), item (vi)), art-32/par-1/item-6 — https://japanlaw.org/ja/inheritance-tax-act/art-32/par-1/item-6 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-6
- art-35/par-3: 第二十一条の九第三項 → 相続税法 第二十一条の九第三項 (Article 21-9, paragraph (3)), art-21-9/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-21-9/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-3
- art-35/par-3: この項 → 相続税法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-35/par-3 · https://japanlaw.org/l/325AC0000000073/art-35/par-3
- art-35/par-3: 国税通則法第七十条 → 国税通則法 第七十条 (Article 70), art-70 — https://japanlaw.org/ja/national-tax-general-rules-act/art-70 · https://japanlaw.org/l/337AC0000000066/art-70
- art-35/par-3/item-1: 第二十七条 → 相続税法 第二十七条 (Article 27), art-27 — https://japanlaw.org/ja/inheritance-tax-act/art-27 · https://japanlaw.org/l/325AC0000000073/art-27
- art-35/par-3/item-1: 第二十九条 → 相続税法 第二十九条 (Article 29), art-29 — https://japanlaw.org/ja/inheritance-tax-act/art-29 · https://japanlaw.org/l/325AC0000000073/art-29
- art-35/par-3/item-2: 前号 → 相続税法 第三十五条第三項第一号 (Article 35, paragraph (3), item (i)), art-35/par-3/item-1 — https://japanlaw.org/ja/inheritance-tax-act/art-35/par-3/item-1 · https://japanlaw.org/l/325AC0000000073/art-35/par-3/item-1
- art-35/par-4: 第一号 → 相続税法 第三十五条第四項第一号 (Article 35, paragraph (4), item (i)), art-35/par-4/item-1 — https://japanlaw.org/ja/inheritance-tax-act/art-35/par-4/item-1 · https://japanlaw.org/l/325AC0000000073/art-35/par-4/item-1
- art-35/par-4: 第三号 → 相続税法 第三十五条第四項第三号 (Article 35, paragraph (4), item (iii)), art-35/par-4/item-3 — https://japanlaw.org/ja/inheritance-tax-act/art-35/par-4/item-3 · https://japanlaw.org/l/325AC0000000073/art-35/par-4/item-3
- art-35/par-4: 第二号 → 相続税法 第三十五条第四項第二号 (Article 35, paragraph (4), item (ii)), art-35/par-4/item-2 — https://japanlaw.org/ja/inheritance-tax-act/art-35/par-4/item-2 · https://japanlaw.org/l/325AC0000000073/art-35/par-4/item-2
- art-35/par-4: 第四号 → 相続税法 第三十五条第四項第四号 (Article 35, paragraph (4), item (iv)), art-35/par-4/item-4 — https://japanlaw.org/ja/inheritance-tax-act/art-35/par-4/item-4 · https://japanlaw.org/l/325AC0000000073/art-35/par-4/item-4
- art-35/par-4: 第五号 → 相続税法 第三十五条第四項第五号 (Article 35, paragraph (4), item (v)), art-35/par-4/item-5 — https://japanlaw.org/ja/inheritance-tax-act/art-35/par-4/item-5 · https://japanlaw.org/l/325AC0000000073/art-35/par-4/item-5
- art-35/par-4: 第二十一条の九第三項 → 相続税法 第二十一条の九第三項 (Article 21-9, paragraph (3)), art-21-9/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-21-9/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-3
- art-35/par-4: 前項 → 相続税法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-35/par-3 · https://japanlaw.org/l/325AC0000000073/art-35/par-3
- art-35/par-4: 国税通則法第七十条 → 国税通則法 第七十条 (Article 70), art-70 — https://japanlaw.org/ja/national-tax-general-rules-act/art-70 · https://japanlaw.org/l/337AC0000000066/art-70
- art-35/par-4/item-1: 所得税法第百五十一条の五第一項から第三項まで → 所得税法 第百五十一条の五第一項 (Article 151-5, paragraph (1)), art-151-5/par-1 — https://japanlaw.org/ja/income-tax-act/art-151-5/par-1 · https://japanlaw.org/l/340AC0000000033/art-151-5/par-1
- art-35/par-4/item-1: 所得税法第百五十一条の五第一項から第三項まで → 所得税法 第百五十一条の五第二項 (Article 151-5, paragraph (2)), art-151-5/par-2 — https://japanlaw.org/ja/income-tax-act/art-151-5/par-2 · https://japanlaw.org/l/340AC0000000033/art-151-5/par-2
- art-35/par-4/item-1: 所得税法第百五十一条の五第一項から第三項まで → 所得税法 第百五十一条の五第三項 (Article 151-5, paragraph (3)), art-151-5/par-3 — https://japanlaw.org/ja/income-tax-act/art-151-5/par-3 · https://japanlaw.org/l/340AC0000000033/art-151-5/par-3
- art-35/par-4/item-1: 同法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166
- art-35/par-4/item-2: 所得税法第百五十一条の五第四項 → 所得税法 第百五十一条の五第四項 (Article 151-5, paragraph (4)), art-151-5/par-4 — https://japanlaw.org/ja/income-tax-act/art-151-5/par-4 · https://japanlaw.org/l/340AC0000000033/art-151-5/par-4
- art-35/par-4/item-3: 所得税法第百五十一条の六第一項 → 所得税法 第百五十一条の六第一項 (Article 151-6, paragraph (1)), art-151-6/par-1 — https://japanlaw.org/ja/income-tax-act/art-151-6/par-1 · https://japanlaw.org/l/340AC0000000033/art-151-6/par-1
- art-35/par-4/item-3: 同法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166
- art-35/par-4/item-4: 所得税法第百五十一条の六第二項 → 所得税法 第百五十一条の六第二項 (Article 151-6, paragraph (2)), art-151-6/par-2 — https://japanlaw.org/ja/income-tax-act/art-151-6/par-2 · https://japanlaw.org/l/340AC0000000033/art-151-6/par-2
- art-35/par-4/item-5: 所得税法第百五十三条の五 → 所得税法 第百五十三条の五 (Article 153-5), art-153-5 — https://japanlaw.org/ja/income-tax-act/art-153-5 · https://japanlaw.org/l/340AC0000000033/art-153-5
- art-35/par-4/item-5: 同法第百六十七条 → 所得税法 第百六十七条 (Article 167), art-167 — https://japanlaw.org/ja/income-tax-act/art-167 · https://japanlaw.org/l/340AC0000000033/art-167
- art-35/par-5: 第二十一条の二第四項 → 相続税法 第二十一条の二第四項 (Article 21-2, paragraph (4)), art-21-2/par-4 — https://japanlaw.org/ja/inheritance-tax-act/art-21-2/par-4 · https://japanlaw.org/l/325AC0000000073/art-21-2/par-4
- art-35/par-5: 第三十二条第一項第一号から第六号まで → 相続税法 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/ja/inheritance-tax-act/art-32/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-1
- art-35/par-5: 第三十二条第一項第一号から第六号まで → 相続税法 第三十二条第一項第二号 (Article 32, paragraph (1), item (ii)), art-32/par-1/item-2 — https://japanlaw.org/ja/inheritance-tax-act/art-32/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-2
- art-35/par-5: 第三十二条第一項第一号から第六号まで → 相続税法 第三十二条第一項第三号 (Article 32, paragraph (1), item (iii)), art-32/par-1/item-3 — https://japanlaw.org/ja/inheritance-tax-act/art-32/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-3
- art-35/par-5: 第三十二条第一項第一号から第六号まで → 相続税法 第三十二条第一項第四号 (Article 32, paragraph (1), item (iv)), art-32/par-1/item-4 — https://japanlaw.org/ja/inheritance-tax-act/art-32/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-4
- art-35/par-5: 第三十二条第一項第一号から第六号まで → 相続税法 第三十二条第一項第五号 (Article 32, paragraph (1), item (v)), art-32/par-1/item-5 — https://japanlaw.org/ja/inheritance-tax-act/art-32/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-5
- art-35/par-5: 第三十二条第一項第一号から第六号まで → 相続税法 第三十二条第一項第六号 (Article 32, paragraph (1), item (vi)), art-32/par-1/item-6 — https://japanlaw.org/ja/inheritance-tax-act/art-32/par-1/item-6 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-6
- art-35/par-5: 第二十八条第一項 → 相続税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-28/par-1 · https://japanlaw.org/l/325AC0000000073/art-28/par-1
- art-35/par-5: 第三十七条 → 相続税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/inheritance-tax-act/art-37 · https://japanlaw.org/l/325AC0000000073/art-37

## Cited by

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

- 相続税法 第三十一条第三項（修正申告の特則） — https://japanlaw.org/ja/inheritance-tax-act/art-31/par-3 · https://japanlaw.org/l/325AC0000000073/art-31/par-3
- 相続税法 第三十五条第三項（更正及び決定の特則） — https://japanlaw.org/ja/inheritance-tax-act/art-35/par-3 · https://japanlaw.org/l/325AC0000000073/art-35/par-3
- 相続税法 第三十五条第三項第二号（更正及び決定の特則） — https://japanlaw.org/ja/inheritance-tax-act/art-35/par-3/item-2 · https://japanlaw.org/l/325AC0000000073/art-35/par-3/item-2
- 相続税法 第三十五条第四項（更正及び決定の特則） — https://japanlaw.org/ja/inheritance-tax-act/art-35/par-4 · https://japanlaw.org/l/325AC0000000073/art-35/par-4
- 相続税法 第五十条第一項（修正申告等に対する国税通則法の適用に関する特則） — https://japanlaw.org/ja/inheritance-tax-act/art-50/par-1 · https://japanlaw.org/l/325AC0000000073/art-50/par-1
- 相続税法 第五十条第二項（修正申告等に対する国税通則法の適用に関する特則） — https://japanlaw.org/ja/inheritance-tax-act/art-50/par-2 · https://japanlaw.org/l/325AC0000000073/art-50/par-2
- 相続税法 附則第三十一条第一項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/inheritance-tax-act/suppl-4281-15/art-31/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4281-15/art-31/par-1

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 相続税法 — the text in force from 2026-04-01 (https://laws.e-gov.go.jp/law/325AC0000000073/20260401_506AC0000000008), retrieved 2026-10-11
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 相続税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/449), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T162312-015, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-011, translated 2026-10-11
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T171218-001, translated 2026-10-11
- This site's parser, version 190 — 相続税法 — structure, counts, cross-references and defined terms, computed 2026-10-11