# 相続税法 / Inheritance Tax Act — 第六十八条 (Article 68) - 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: 第六十八条 (Article 68) — address `art-68` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/art-68 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-68 - 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. --- ### 第六十八条 art-68 · https://japanlaw.org/ja/inheritance-tax-act/art-68 · https://japanlaw.org/l/325AC0000000073/art-68 **第一項** 偽りその他不正の行為により相続税又は贈与税を免れた者は、十年以下の拘禁刑若しくは千万円以下の罰金に処し、又はこれを併科する。 art-68/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-68/par-1 · https://japanlaw.org/l/325AC0000000073/art-68/par-1 A person who evades inheritance tax or gift tax by deception or other wrongful act is punished by imprisonment for not more than 10 years or a fine of not more than 10,000,000 yen, or both. machine translation, not official **第二項** 前項の免れた相続税額又は贈与税額が千万円を超えるときは、情状により、同項の罰金は、千万円を超えその免れた相続税額又は贈与税額に相当する金額以下とすることができる。 art-68/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-68/par-2 · https://japanlaw.org/l/325AC0000000073/art-68/par-2 If the amount of inheritance tax or amount of gift tax evaded as referred to in the preceding paragraph exceeds 10,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be an amount exceeding 10,000,000 yen and not exceeding the amount equivalent to the amount of inheritance tax or amount of gift tax so evaded. machine translation, not official **第三項** 第一項に規定するもののほか、期限内申告書又は第三十一条第二項の規定による修正申告書をこれらの申告書の提出期限までに提出しないことにより相続税又は贈与税を免れた者は、五年以下の拘禁刑若しくは五百万円以下の罰金に処し、又はこれを併科する。 art-68/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-68/par-3 · https://japanlaw.org/l/325AC0000000073/art-68/par-3 In addition to what is provided for in paragraph (1), a person who evades inheritance tax or gift tax by failing to file a return filed by the due date or an amended return under Article 31, paragraph (2) by the deadline for filing those returns is punished by imprisonment for not more than five years or a fine of not more than 5,000,000 yen, or both. machine translation, not official **第四項** 前項の免れた相続税額又は贈与税額が五百万円を超えるときは、情状により、同項の罰金は、五百万円を超えその免れた相続税額又は贈与税額に相当する金額以下とすることができる。 art-68/par-4 · https://japanlaw.org/ja/inheritance-tax-act/art-68/par-4 · https://japanlaw.org/l/325AC0000000073/art-68/par-4 If the amount of inheritance tax or amount of gift tax evaded as referred to in the preceding paragraph exceeds 5,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be an amount exceeding 5,000,000 yen and not exceeding the amount equivalent to the amount of inheritance tax or amount of gift tax so evaded. machine translation, not official --- ## Cites - art-68/par-2: 前項 → 相続税法 第六十八条第一項 (Article 68, paragraph (1)), art-68/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-68/par-1 · https://japanlaw.org/l/325AC0000000073/art-68/par-1 - art-68/par-3: 第一項 → 相続税法 第六十八条第一項 (Article 68, paragraph (1)), art-68/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-68/par-1 · https://japanlaw.org/l/325AC0000000073/art-68/par-1 - art-68/par-3: 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-68/par-4: 前項 → 相続税法 第六十八条第三項 (Article 68, paragraph (3)), art-68/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-68/par-3 · https://japanlaw.org/l/325AC0000000073/art-68/par-3 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 相続税法 第六十八条第二項 — https://japanlaw.org/ja/inheritance-tax-act/art-68/par-2 · https://japanlaw.org/l/325AC0000000073/art-68/par-2 - 相続税法 第六十八条第三項 — https://japanlaw.org/ja/inheritance-tax-act/art-68/par-3 · https://japanlaw.org/l/325AC0000000073/art-68/par-3 - 相続税法 第六十八条第四項 — https://japanlaw.org/ja/inheritance-tax-act/art-68/par-4 · https://japanlaw.org/l/325AC0000000073/art-68/par-4 - 相続税法 第七十一条第一項 — https://japanlaw.org/ja/inheritance-tax-act/art-71/par-1 · https://japanlaw.org/l/325AC0000000073/art-71/par-1 - 相続税法 第七十一条第二項 — https://japanlaw.org/ja/inheritance-tax-act/art-71/par-2 · https://japanlaw.org/l/325AC0000000073/art-71/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-20261011T165043-020, translated 2026-10-12 - 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