# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十九条の八 (Article 69-8) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - 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: 第六十九条の八 (Article 69-8)（相続税及び贈与税の申告書の提出期限の特例） — address `art-69-8` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-69-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-69-8 - 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. --- ### 第六十九条の八（相続税及び贈与税の申告書の提出期限の特例） — Special Provisions on the Due Date for Filing Inheritance Tax and Gift Tax Returns caption: machine translation, not official art-69-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-69-8 · https://japanlaw.org/l/332AC0000000026/art-69-8 **第一項** 同一の被相続人から相続又は遺贈により財産を取得した全ての者のうちに第六十九条の六第一項の規定の適用を受けることができる者がいる場合において、当該相続若しくは遺贈により財産を取得した者又はその者の相続人（包括受遺者を含む。次項及び第四項において同じ。）が相続税法第二十七条第一項又は第二項の規定により提出すべき申告書の提出期限が特定日（第六十九条の六第一項の特定非常災害に係る国税通則法第十一条の規定により延長された申告に関する期限と特定非常災害発生日の翌日から十月を経過する日とのいずれか遅い日をいう。以下この条において同じ。）の前日以前であるときは、当該申告書の提出期限は、特定日とする。 art-69-8/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-69-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-8/par-1 In the case where, among all persons who have acquired property by inheritance or bequest from the same decedent, there is a person who may receive the application of the provisions of Article 69-6, paragraph (1), if the due date for filing the return to be filed pursuant to the provisions of Article 27, paragraph (1) or (2) of the Inheritance Tax Act by a person who has acquired property by that inheritance or bequest or by that person's heir (including a universal legatee; the same applies in the following paragraph and paragraph (4)) falls on or before the day preceding the specified day (meaning the deadline for filing a return extended pursuant to the provisions of Article 11 of the Act on General Rules for National Taxes in relation to the specified extraordinary Disaster referred to in Article 69-6, paragraph (1), or the day on which 10 months have elapsed from the day following the specified extraordinary Disaster occurrence date, whichever is later; the same applies hereinafter in this Article), the due date for filing that return is the specified day. machine translation, not official **第二項** 同一の被相続人から遺贈により財産を取得した全ての者のうちに第六十九条の六第二項の規定の適用を受けることができる者がいる場合において、当該遺贈により財産を取得した者又はその者の相続人が相続税法第二十九条第一項の規定若しくは同条第二項において準用する同法第二十七条第二項の規定又は同法第三十一条第二項の規定により提出すべき申告書の提出期限が特定日の前日以前であるときは、当該申告書の提出期限は、特定日とする。 art-69-8/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-69-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-69-8/par-2 In the case where, among all persons who have acquired property by bequest from the same decedent, there is a person who may receive the application of the provisions of Article 69-6, paragraph (2), if the due date for filing the return to be filed pursuant to the provisions of Article 29, paragraph (1) of the Inheritance Tax Act, the provisions of Article 27, paragraph (2) of that Act as applied mutatis mutandis pursuant to Article 29, paragraph (2) of that Act, or the provisions of Article 31, paragraph (2) of that Act by a person who has acquired property by that bequest or by that person's heir falls on or before the day preceding the specified day, the due date for filing that return is the specified day. machine translation, not official **第三項** 特定非常災害発生日の属する年の一月一日から十二月三十一日までの間に贈与により財産を取得した個人で前条第一項の規定の適用を受けることができるものが相続税法第二十八条第一項の規定により提出すべき申告書の提出期限が特定日の前日以前である場合には、当該申告書の提出期限は、特定日とする。 art-69-8/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-69-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-69-8/par-3 In the case where the due date for filing the return to be filed pursuant to the provisions of Article 28, paragraph (1) of the Inheritance Tax Act by an individual who has acquired property by gift during the period from January 1 to December 31 of the year that includes the specified extraordinary Disaster occurrence date and who may receive the application of the provisions of paragraph (1) of the preceding Article falls on or before the day preceding the specified day, the due date for filing that return is the specified day. machine translation, not official **第四項** 前項に規定する者の相続人が相続税法第二十八条第二項において準用する同法第二十七条第二項の規定により提出すべき申告書の提出期限が特定日の前日以前であるときは、当該申告書の提出期限は、特定日とする。 art-69-8/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-69-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-69-8/par-4 In the case where the due date for filing the return to be filed pursuant to the provisions of Article 27, paragraph (2) of the Inheritance Tax Act as applied mutatis mutandis pursuant to Article 28, paragraph (2) of that Act by the heir of a person prescribed in the preceding paragraph falls on or before the day preceding the specified day, the due date for filing that return is the specified day. machine translation, not official --- ## Cites - art-69-8/par-1: 相続税法第二十七条第一項 → e-Gov law 325AC0000000073, 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — not held in this collection - art-69-8/par-1: 第二項 → e-Gov law 325AC0000000073, 第二十七条第二項 (Article 27, paragraph (2)), art-27/par-2 — not held in this collection - art-69-8/par-1: 国税通則法第十一条 → 国税通則法 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/national-tax-general-rules-act/art-11 · https://japanlaw.org/l/337AC0000000066/art-11 - art-69-8/par-1: この条 → 租税特別措置法 第六十九条の八 (Article 69-8), art-69-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-69-8 · https://japanlaw.org/l/332AC0000000026/art-69-8 - art-69-8/par-1: 第六十九条の六第一項 → 租税特別措置法 第六十九条の六第一項 (Article 69-6, paragraph (1)), art-69-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-69-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-6/par-1 - art-69-8/par-1: 第四項 → 租税特別措置法 第六十九条の八第四項 (Article 69-8, paragraph (4)), art-69-8/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-69-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-69-8/par-4 - art-69-8/par-1: 次項 → 租税特別措置法 第六十九条の八第二項 (Article 69-8, paragraph (2)), art-69-8/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-69-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-69-8/par-2 - art-69-8/par-2: 相続税法第二十九条第一項 → e-Gov law 325AC0000000073, 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — not held in this collection - art-69-8/par-2: 同条第二項 → e-Gov law 325AC0000000073, 第二十九条第二項 (Article 29, paragraph (2)), art-29/par-2 — not held in this collection - art-69-8/par-2: 同法第二十七条第二項 → e-Gov law 325AC0000000073, 第二十七条第二項 (Article 27, paragraph (2)), art-27/par-2 — not held in this collection - art-69-8/par-2: 同法第三十一条第二項 → e-Gov law 325AC0000000073, 第三十一条第二項 (Article 31, paragraph (2)), art-31/par-2 — not held in this collection - art-69-8/par-2: 第六十九条の六第二項 → 租税特別措置法 第六十九条の六第二項 (Article 69-6, paragraph (2)), art-69-6/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-69-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-69-6/par-2 - art-69-8/par-3: 相続税法第二十八条第一項 → e-Gov law 325AC0000000073, 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — not held in this collection - art-69-8/par-3: 前条第一項 → 租税特別措置法 第六十九条の七第一項 (Article 69-7, paragraph (1)), art-69-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-69-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-7/par-1 - art-69-8/par-4: 相続税法第二十八条第二項 → e-Gov law 325AC0000000073, 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — not held in this collection - art-69-8/par-4: 同法第二十七条第二項 → e-Gov law 325AC0000000073, 第二十七条第二項 (Article 27, paragraph (2)), art-27/par-2 — not held in this collection - art-69-8/par-4: 前項 → 租税特別措置法 第六十九条の八第三項 (Article 69-8, paragraph (3)), art-69-8/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-69-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-69-8/par-3 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第六十九条の六第一項（特定土地等及び特定株式等に係る相続税の課税価格の計算の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-69-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-6/par-1 - 租税特別措置法 第六十九条の八第一項（相続税及び贈与税の申告書の提出期限の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-69-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-8/par-1 - 租税特別措置法 第六十九条の八第四項（相続税及び贈与税の申告書の提出期限の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-69-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-69-8/par-4 - 租税特別措置法 第七十条の七第一項（非上場株式等についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-1 - 租税特別措置法 第七十条の七の二第一項（非上場株式等についての相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-1 - 租税特別措置法 第七十条の七の五第一項（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-1 - 租税特別措置法 第七十条の七の六第一項（非上場株式等についての相続税の納税猶予及び免除の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-1 - 租税特別措置法 附則第八十八条第一項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-1 - 租税特別措置法 附則第八十八条第二項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-2 - 租税特別措置法 附則第八十八条第三項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-172, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07