# 相続税法 / Inheritance Tax Act — 第八章 (Chapter 8) - 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: 第八章 (Chapter 8) — address `ch-8` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/ch-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/ch-8 - 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. --- ## 第八章　罰則 — Chapter VIII Penal Provisions heading: machine translation, not official ch-8 · https://japanlaw.org/ja/inheritance-tax-act/ch-8 · https://japanlaw.org/l/325AC0000000073/ch-8 ### 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 ### 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 ### 第七十条 art-70 · https://japanlaw.org/ja/inheritance-tax-act/art-70 · https://japanlaw.org/l/325AC0000000073/art-70 **第一項** 第五十九条の規定による調書を提出せず、又はその調書に虚偽の記載若しくは記録をして提出した者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。 art-70/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-70/par-1 · https://japanlaw.org/l/325AC0000000073/art-70/par-1 A person who fails to submit the statement under Article 59, or who submits it with a false entry or record, is punished by imprisonment for not more than one year or a fine of not more than 500,000 yen. machine translation, not official ### 第七十一条 art-71 · https://japanlaw.org/ja/inheritance-tax-act/art-71 · https://japanlaw.org/l/325AC0000000073/art-71 **第一項** 法人（第六十六条第一項に規定する人格のない社団又は財団を含む。以下この項及び次項において同じ。）の代表者（当該社団又は財団の代表者又は管理者を含む。）又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して第六十八条第一項若しくは第三項、第六十九条又は前条の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対し、当該各条の罰金刑を科する。 art-71/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-71/par-1 · https://japanlaw.org/l/325AC0000000073/art-71/par-1 If a representative of a corporation (including an association or foundation with no legal personality prescribed in Article 66, paragraph (1); the same applies hereinafter in this paragraph and the following paragraph) (including a representative or administrator of that association or foundation), or an agent, employee or other worker of a corporation or person, commits a violation under Article 68, paragraph (1) or (3), Article 69 or the preceding Article with regard to the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in each of those Articles is imposed on that corporation or person. machine translation, not official **第二項** 前項の規定により第六十八条第一項又は第三項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、これらの規定の罪についての時効の期間による。 art-71/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-71/par-2 · https://japanlaw.org/l/325AC0000000073/art-71/par-2 The period of prescription in the case where a fine is imposed on a corporation or person pursuant to the preceding paragraph for a violation under Article 68, paragraph (1) or (3) is governed by the period of prescription for the offenses under those provisions. machine translation, not official **第三項** 第一項に規定する社団又は財団について同項の規定の適用がある場合には、その代表者又は管理者がその訴訟行為につきその社団又は財団を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。 art-71/par-3 · https://japanlaw.org/ja/inheritance-tax-act/art-71/par-3 · https://japanlaw.org/l/325AC0000000073/art-71/par-3 Where paragraph (1) applies to an association or foundation prescribed in that paragraph, its representative or administrator represents that association or foundation in its procedural acts in the lawsuit, and the provisions of laws and regulations on criminal procedure for the case where a corporation is the accused or suspect apply mutatis mutandis. 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 - 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 - art-70/par-1: 第五十九条 → 相続税法 第五十九条 (Article 59), art-59 — https://japanlaw.org/ja/inheritance-tax-act/art-59 · https://japanlaw.org/l/325AC0000000073/art-59 - art-71/par-1: 第六十六条第一項 → 相続税法 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-66/par-1 · https://japanlaw.org/l/325AC0000000073/art-66/par-1 - art-71/par-1: この項 → 相続税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-71/par-1 · https://japanlaw.org/l/325AC0000000073/art-71/par-1 - art-71/par-1: 次項 → 相続税法 第七十一条第二項 (Article 71, paragraph (2)), art-71/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-71/par-2 · https://japanlaw.org/l/325AC0000000073/art-71/par-2 - art-71/par-1: 第六十八条第一項 → 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-71/par-1: 第三項 → 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 - art-71/par-1: 第六十九条 → 相続税法 第六十九条 (Article 69), art-69 — https://japanlaw.org/ja/inheritance-tax-act/art-69 · https://japanlaw.org/l/325AC0000000073/art-69 - art-71/par-1: 前条 → 相続税法 第七十条 (Article 70), art-70 — https://japanlaw.org/ja/inheritance-tax-act/art-70 · https://japanlaw.org/l/325AC0000000073/art-70 - art-71/par-2: 前項 → 相続税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-71/par-1 · https://japanlaw.org/l/325AC0000000073/art-71/par-1 - art-71/par-2: 第六十八条第一項 → 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-71/par-2: 第三項 → 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 - art-71/par-3: 第一項 → 相続税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — 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 - 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