# 相続税法 / Inheritance Tax Act — 第四十九条 (Article 49)

- 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: 第四十九条 (Article 49)（相続時精算課税等に係る贈与税の申告内容の開示等） — address `art-49`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/art-49
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/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.

---

### 第四十九条（相続時精算課税等に係る贈与税の申告内容の開示等） — Disclosure of Contents of Gift Tax Returns Relating to Settlement Taxation at Inheritance, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-49 · https://japanlaw.org/ja/inheritance-tax-act/art-49 · https://japanlaw.org/l/325AC0000000073/art-49</sup>

**第一項**  相続又は遺贈（当該相続に係る被相続人からの贈与により取得した財産で第二十一条の九第三項の規定の適用を受けるものに係る贈与を含む。）により財産を取得した者は、当該相続又は遺贈により財産を取得した他の者（以下この項において「他の共同相続人等」という。）がある場合には、当該被相続人に係る相続税の期限内申告書、期限後申告書若しくは修正申告書の提出又は国税通則法第二十三条第一項（更正の請求）の規定による更正の請求に必要となるときに限り、次に掲げる金額（他の共同相続人等が二人以上ある場合にあつては、全ての他の共同相続人等の当該金額の合計額）について、政令で定めるところにより、当該相続に係る被相続人の死亡の時における住所地その他の政令で定める場所の所轄税務署長に開示の請求をすることができる。
<sup>art-49/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-49/par-1 · https://japanlaw.org/l/325AC0000000073/art-49/par-1</sup>
A person who has acquired property by inheritance or bequest (including a gift of property acquired by gift from the decedent for the relevant succession to which Article 21-9, paragraph (3) applies) may, where there are other persons who have acquired property by that inheritance or bequest (referred to as "other co-heirs, etc." in this paragraph), only when necessary for the filing of a return filed by the due date, a return filed after the deadline or an amended return for the inheritance tax of that decedent, or for a request for reassessment under Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes, request, as prescribed by Cabinet Order, the competent district director for the place of domicile of the decedent for the relevant succession at the time of death or any other place specified by Cabinet Order to disclose the following amounts (where there are two or more other co-heirs, etc., the total of those amounts for all of the other co-heirs, etc.):
<sup>machine translation, not official</sup>

  **一**  他の共同相続人等が当該被相続人から贈与により取得した次に掲げる加算対象贈与財産（第十九条第一項に規定する加算対象贈与財産をいう。以下この号において同じ。）の区分に応じそれぞれ次に定める贈与税の課税価格に係る金額の合計額
  <sup>art-49/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-49/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-49/par-1/item-1</sup>
  the total of the amounts pertaining to the taxable value for gift tax prescribed in each of the following, according to the following classification of gifted property to be added (meaning the gifted property to be added prescribed in Article 19, paragraph (1); the same applies hereinafter in this item) that the other co-heirs, etc. acquired by gift from that decedent:
  <sup>machine translation, not official</sup>

    **イ**  相続の開始前三年以内に取得した加算対象贈与財産　贈与税の申告書に記載された贈与税の課税価格の合計額
    <sup>art-49/par-1/item-1/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/art-49/par-1/item-1/sub-1 · https://japanlaw.org/l/325AC0000000073/art-49/par-1/item-1/sub-1</sup>
    gifted property to be added that was acquired within three years before the commencement of the succession: the total of the taxable values for gift tax stated in the gift tax returns;
    <sup>machine translation, not official</sup>

    **ロ**  イに掲げる加算対象贈与財産以外の加算対象贈与財産　贈与税の申告書に記載された贈与税の課税価格の合計額から百万円を控除した残額
    <sup>art-49/par-1/item-1/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/art-49/par-1/item-1/sub-2 · https://japanlaw.org/l/325AC0000000073/art-49/par-1/item-1/sub-2</sup>
    gifted property to be added other than the gifted property to be added set forth in (a): the balance remaining after deducting 1,000,000 yen from the total of the taxable values for gift tax stated in the gift tax returns;
    <sup>machine translation, not official</sup>

  **二**  他の共同相続人等が当該被相続人から贈与により取得した第二十一条の九第三項の規定の適用を受けた財産に係る贈与税の申告書に記載された第二十一条の十一の二第一項の規定による控除後の贈与税の課税価格の合計額
  <sup>art-49/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-49/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-49/par-1/item-2</sup>
  the total of the taxable values for gift tax after the deduction under Article 21-11-2, paragraph (1) that are stated in the gift tax returns for the property to which Article 21-9, paragraph (3) applied that the other co-heirs, etc. acquired by gift from that decedent.
  <sup>machine translation, not official</sup>

**第二項**  前項各号の贈与税について修正申告書の提出又は更正若しくは決定があつた場合には、同項各号の贈与税の課税価格は、当該修正申告書に記載された贈与税の課税価格又は当該更正若しくは決定後の贈与税の課税価格とする。
<sup>art-49/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-49/par-2 · https://japanlaw.org/l/325AC0000000073/art-49/par-2</sup>
Where an amended return has been filed, or a reassessment or determination has been made, with respect to the gift tax referred to in the items of the preceding paragraph, the taxable value for gift tax referred to in the items of that paragraph is the taxable value for gift tax stated in that amended return or the taxable value for gift tax after that reassessment or determination.
<sup>machine translation, not official</sup>

**第三項**  第一項の請求があつた場合には、税務署長は、当該請求をした者に対し、当該請求後二月以内に同項の開示をしなければならない。
<sup>art-49/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-49/par-3 · https://japanlaw.org/l/325AC0000000073/art-49/par-3</sup>
Where a request under paragraph (1) has been made, the district director must make the disclosure referred to in that paragraph to the person who made the request within two months after that request.
<sup>machine translation, not official</sup>

---

## Cites
- art-49/par-1: 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-49/par-1: この項 → 相続税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-49/par-1 · https://japanlaw.org/l/325AC0000000073/art-49/par-1
- art-49/par-1: 国税通則法第二十三条第一項 → 国税通則法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-1 · https://japanlaw.org/l/337AC0000000066/art-23/par-1
- art-49/par-1/item-1: 第十九条第一項 → 相続税法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-19/par-1 · https://japanlaw.org/l/325AC0000000073/art-19/par-1
- art-49/par-1/item-1: この号 → 相続税法 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/inheritance-tax-act/art-49/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-49/par-1/item-1
- art-49/par-1/item-2: 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-49/par-1/item-2: 第二十一条の十一の二第一項 → 相続税法 第二十一条の十一の二第一項 (Article 21-11-2, paragraph (1)), art-21-11-2/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-11-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-11-2/par-1
- art-49/par-2: 前項 → 相続税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-49/par-1 · https://japanlaw.org/l/325AC0000000073/art-49/par-1
- art-49/par-3: 第一項 → 相続税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-49/par-1 · https://japanlaw.org/l/325AC0000000073/art-49/par-1

## Cited by

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

- 相続税法 第四十九条第一項（相続時精算課税等に係る贈与税の申告内容の開示等） — https://japanlaw.org/ja/inheritance-tax-act/art-49/par-1 · https://japanlaw.org/l/325AC0000000073/art-49/par-1
- 相続税法 第四十九条第一項第一号（相続時精算課税等に係る贈与税の申告内容の開示等） — https://japanlaw.org/ja/inheritance-tax-act/art-49/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-49/par-1/item-1
- 相続税法 第四十九条第二項（相続時精算課税等に係る贈与税の申告内容の開示等） — https://japanlaw.org/ja/inheritance-tax-act/art-49/par-2 · https://japanlaw.org/l/325AC0000000073/art-49/par-2
- 相続税法 第四十九条第三項（相続時精算課税等に係る贈与税の申告内容の開示等） — https://japanlaw.org/ja/inheritance-tax-act/art-49/par-3 · https://japanlaw.org/l/325AC0000000073/art-49/par-3
- 相続税法 附則第十九条第八項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-19/par-8 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-8
- 相続税法 附則第十九条第九項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-19/par-9 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-9
- 相続税法 附則第十九条第十一項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-19/par-11 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-11
- 租税特別措置法 第七十条の三の三第二項（相続時精算課税に係る土地又は建物の価額の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-3-3/par-2

---

## 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-20261011T165043-016, 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