# 相続税法 / Inheritance Tax Act — 第六十九条 (Article 69) - 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: 第六十九条 (Article 69) — address `art-69` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/art-69 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-69 - 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. --- ### 第六十九条 art-69 · https://japanlaw.org/ja/inheritance-tax-act/art-69 · https://japanlaw.org/l/325AC0000000073/art-69 **第一項** 正当な理由がなくて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かつた者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。ただし、情状により、その刑を免除することができる。 art-69/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-69/par-1 · https://japanlaw.org/l/325AC0000000073/art-69/par-1 A person who, without justifiable grounds, fails 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 one year or a fine of not more than 500,000 yen; provided, however, that the punishment may be remitted depending on the circumstances. machine translation, not official --- ## Cites - art-69/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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## 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 - This site's parser, version 190 — 相続税法 — structure, counts, cross-references and defined terms, computed 2026-10-11