Article 1.　Any individual as enumerated below shall be liable to pay the accessions tax in accordance with this Law:

Article 2.　As regards an individual coming under the provision of item 1 of the preceding Article, the accessions tax shall be imposed on the whole property which such individual has acquired by succession, bequest or gift.

2　As regards an individual coming under the provision of item 2 of the preceding Article, the accessions tax shall be imposed on the property situated within the enforcement area of this Law which such individual has acquired by succession, bequest or gift.

Article 3.　In the case coming under any one of the following items, a person as enumerated in the respective item shall be deemed to have acquired the property as enumerated in the respective item by succession or bequest. In this case, when such a person is a successor, the property concerned shall be deemed to have been acquired by, succession, and when such a person is one other than successor, the property concerned shall be deemed to have been acquired by bequest:

2　For the purpose of the application of the provisions of item 1 or items 3 to 5 inclusive of the preceding paragraph, premiums or installment paid by a decedent shall be deemed to have been paid by the later decedent; provided that, in a case where a person enumerated in item 3 or item 4 of the same paragraph is deemed, in accordance with the provision of the same item, to have acquired, by succession or bequest, the property enumerated in the said respective item from a decedent of the said decedent, this shall not apply to the insurance premiums or installments which have been paid by a decedent of the said decedent.

3　Insurance premiums or installments paid by will of the decedent, shall, for the purpose of the application of the provision of paragraph 1 item 3 or 4, be deemed to be those paid by the decedent himself.

Article 4.　In case trust was created, if a person other than the trustor is a beneficiary to the whole or a part of the trust, such person shall be deemed to have acquired by gift (or bequest, in case the trust concerned was created by will) from the trustor concerned the right to enjoy the benefits of such trust (or such proportion of the right to enjoy the benefits of such trust as the benefits to be enjoyed by the beneficiary bear to the total benefits enjoyed for the trust, in case the beneficiary enjoys a part of benefits of the trust) at the time when such trust was created.

2　As regards the trust as enumerated in any of the following items, in a case where a person other than a trustor has become a beneficiary to the whole or a part of benefits of such trust owing to the occurrence of the fact as enumerated in the respective items, such person shall be deemed to have acquired the right to enjoy the benefits of the trust from the trustor concerned (or his successor, in case the trustor concerned is dead) by gift (or bequest, in a case where the beneficiary as referred to in item 1 has been altered by will):

3　In case the trust contract enumerated in items 2 to 4 inclusive of the preceding paragraph expired before the occurrence of the fact as enumerated in the respective items, if the beneficiary of the trust property is other person than the trustor, the beneficiary of such trust property shall be deemed to have acquired due to the gift the said property from such trustor at the time of expiration of the said trust contract.

Article 5.　In case the stipulated contingency for the payment of the insured sum of life insurance contract has taken place, if the whole or a part of the insurance premiums under the contract concerned have been paid by a person other than the recipient of the insurance proceeds, the recipient of the insurance proceeds shall be deemed to have acquired, by gift such proportion of the insurance proceeds acquired as the insurance premiums paid by the person other than the recipient of the said insurance proceeds bear to the total insurance premiums paid for the insurance, from the person who paid the whole or a part of the said insurance premiums, at the time when such contingency occurred.

2　The provision of the preceding paragraph shall apply mutatis mutandis to the case where the surrender value or its equivalent was acquired on the life insurance contract.

3　For the purpose of the application of the provisions of the preceding two paragraphs, the insurance premiums paid by the decedent of the person who paid the insurance premiums as referred to in paragraph 1 (including the case where this shall apply mutatis mutandis in the preceding paragraph) shall be deemed those having been borne by the successors concerned; provided that, in the case where the recipient of the insurance proceeds or of surrender value and others of similar nature as referred to in the preceding two paragraphs is deemed to have acquired the property enumerated in Article 3 paragraph 1 item 3, in accordance with the provision of the same item, from the said decedent by succession or bequest, the same shall not apply to such insurance premiums as paid by the said decedent.

4　In case the recipient of the insurance proceeds as referred to in paragraph 1 is deemed to have acquired, by succession or bequest, the insurance proceeds enumerated in the provision of Article paragraph 1 item 1 in accordance with the provision of the same item, the provision of paragraph 1 shall not apply to such proportion of insurance proceeds as thus deemed.

Article 6.　In case the stipulated contingency for the payment of periodic payments of postal annuity contract or other periodic payments contract has taken place, if the whole or a part of the premiums under the said contract have been paid by a person other than the recipient of the periodic payments, the recipient of the periodic payments shall be deemed to have acquired by gift such proportion of the acquired right incident to the periodic payments contract as the premiums paid by a person other than the recipient of the said periodic payments bear to the total premiums paid for the periodic payments from the person who paid the whole or a part of the said premiums, at the time when such contingency occurred.

2　The provision of the preceding paragraph shall apply mutatis mutandis to the case where the lump sum payments by surrender of annuity or others of similar natures is acquired in connection with the postal annuity contract or other periodic payments contract.

3　In the case coming under the provision of Article 3 paragraph 1 item 5, the whole or a part of premiums for the postal annuity contract or other periodic payments contract as referred to in the same item were paid by a third person other than the recipient of the periodic payments as referred to in the same item or his decedent, such recipient of the periodic payments shall be deemed to have acquired by gift such proportion of the acquired right incident to the periodic payments contract as the premiums paid by the said third person bear to the total premiums paid for the contract, from the said third person at the time of opening of the succession.

4　For the purpose of the application of the provisions of the preceding three paragraphs, premiums paid by the decedent of the person who paid premiums as referred to in paragraph 1 (including the case where this shall apply mutatis mutandis in paragraph 2) or the preceding paragraph shall be deemed to have been borne by the said successor; provided that, in the case where the recipient of the periodic payments, surrender money or others of similar nature as referred to in the preceding three paragraphs is deemed to have acquired from the said decedent by succession or bequest, the property mentioned in Article 3 paragraph 1 item 4 in accordance with the provision of the same item, the same shall not apply to such proportion of the right incident to the contract concerned as the premiums paid by the said decedent bear to the total insurance premiums.

Article 7.　In case a person received a property for an exceedingly small consideration the said person shall be deemed to have acquired, by gift (or by bequest, if the said property is transferred by will of the decedent), the amount of money equivalent to the difference between the fair market value prevailing at the time of transfer of the said property (or, in a case where there is special provisions in Chapter III in respect to the appraisal of such property, the value appraised in accordance with such provisions) and the said consideration, from the transferor of the said property, at the time of such transfer; provided that, in a case where the transferee deems it difficult to settle the liabilities due to insolvency, if the transfer of the said property is made by a person responsible for his care ((this shall mean the relative as referred to in Article 877 of the Civil Code (Law No.9 of 1898);hereinafter shall be referred to as "a supporter" )) for the purpose of the settlement of the said liabilities, the same shall not apply to such part of the said amount of money to be deemed to have been acquired due to such gift or bequest, as is applied by the debtor for the settlement of his liabilities.

Article 8.　In the case where benefits were received in the form of remission or assignment of liabilities or settlement thereof by a third person without consideration or for an exceedingly small consideration, the person who thus received the benefits of remission or assignment of liabilities or the settlement thereof by a third person shall be deemed to have acquired, by gift (or bequest, if such remission or assignment of liabilities or settlement thereof by a third person has been made by will of the decedent) from the person who so remitted or took over liabilities or paid to the interests of the other person, the amount of money equivalent to the liabilities so remitted, assigned or paid (or, when any consideration was paid, its amount shall be deducted) at the time of such remission, assignment or payment thereof; provided that, in a case where such remission or assignment or settlement of liabilities comes to fall under any one of the following items, the same shall not apply to the amount of money equivalent to that part of the said liabilities, which is necessitated to be applied by the debtor for the settlement of his liabilities:

Article 9.　In case a person received benefits without consideration or for an exceedingly small consideration, except for the cases as referred to in the provisions of Article 4 to the preceding Article inclusive, the person who received the said benefits shall be deemed to have acquired by gift (or by bequest, if the said deed has been made by will of the decedent) the amount of money equivalent to the value of the benefits prevailing at the time when he received benefits (or, if any consideration was paid, its amount shall be deducted), from a person who offered such benefits, at the time of receiving such benefits; provided that, in a case where the person who received the benefits finds it difficult to settle the liabilities due to his insolvency, if such deed was made by the supporter of the debtor for the purpose of the settlement of such liabilities, the same shall not apply to that part of amount of money which was deemed to have been acquired due to the said gift or bequest, which is necessitated to be applied by the debtor for the settlement of his liabilities.

Article 10.　As to the location of the property enumerated in any of the following items, it shall be deemed to be situated at the location provided for in the respective items:

2　The location of the property of those other than enumerated in each item of the preceding paragraph shall be deemed to be situated at the address of the decedent, legator or donator who had been the owner of the right incident to the said property.

3　The determination of the location of the property as provided in the preceding two paragraphs shall be determined on the basis of status quo as of the date of the acquisition of the said property by succession, bequest or gift.

Article 11.　As regards a person who acquired a property due to succession, bequest or gift, the taxable value shall, if he comes under the provision of Article 1 item 1 in respect to the acquisition of the property due to such reason during the calendar year, be the total sum of value of the property acquired due to such reason during the year concerned.

2　As regards a person who acquired a property due to succession, bequest or gift, the taxable value shall, if he comes under the provision of Article 1 item 2 in respect to the acquisition of the property due to such reason during the year concerned, be the total sum of property which was acquired due to such reason during the year concerned and is situated within the enforcement area of this Law.

3　As regards a person who acquired a property due to succession, bequest or gift, the taxable value shall, if he comes under the provisions of Article 1 item 1 and item 2 in respect to the acquisition of the property due to such reasons during the year concerned, be the total value of property acquired due to such reasons during the term when the person has domiciled within the enforcement area of this Law and value of property which was acquired due to such reasons during the term when the person had not domiciled and exists within the enforcement area of this Law.

Article 12.　The values of properties enumerated below shall not be reckoned in the taxable value:

2　The sum of value up to 30,000 yen out of the total sum of value of the property acquired during the year concerned due to succession, bequest or gift from one and the same person (whereas, in case where the deduction for liabilities, marital exemption or exemption for minors is taken on the property acquired due to succession or bequest, the value after those exemptions) shall not be reckoned in the taxable value.

3　In case the unincorporated organization which has acquired the property enumerated in paragraph 1 item 5 does not provide the property for the use of the said business dedicated to the public interests as of the day on which two years elapsed from the date of acquisition of the said property, the value of the said property shall be reekoned in the taxable value.

Article 13.　In case a person, who acquired a property due to a succession, comes under the provision of Article 1 item 1, the amount to be reckoned in the taxable value for the property thus acquired due to the succession shall be the value of the said property after deducting such part of the amount mentioned below as is to be borne by the said person:

2　In case a person who acquired a property due to a succession comes under the provision of Article 1 item 2, the amount to be reckoned in the taxable value for the property which was acquired due to the succession and is situated within the enforcement area of this Law shall be the value of the said property after deducting such part of the amount of liabilities of the decedent enumerated below as is to be borne by the recipient of the said property:

3　Deduction as referred to in the provisions of the preceding two paragraphs shall be referred to as "deduction for liabilities."

4　The amount of liabilities incurred in connection with the acquisition, conservation or management enumerated in Article 12 paragraph 1 item 2 or 5 shall not be reckoned in the amount of money entitled to take deduction for liabilities; provided that, this shall not apply to the case where the value of the property enumerated in paragraph 1 item 5 of the same Article was reckoned in the taxable value in accordance with the provision of paragraph 3 of the same Article.

5　The provisions of the preceding four paragraphs shall apply mutatis mutandis to the property acquired due to the universal bequest as referred to in the provision of Article 964 of the Civil Code.

Article 14.　The liabilities to be deducted in accordance with the provisions of the preceding Article shall be limited to those which are deemed certain or definite.

2　The amount of taxes and public charges to be deducted in accordance with the provisions of the preceding Article shall include, in addition to the amount of liabilities definite at the time of death of the decedent or of universal legator, the amount of such income tax, net worth tax, estate and gift taxes, accessions tax, assets revaluation tax, sugar excise, playing-set tax, liquor tax, commodity tax and gasoline tax, and value-added tax in the Local Tax Law (Law No. of 1950), as may be provided for by Cabinet Order, to be imposed on the decedent or a universal legator.

Article 15.　In case the surveying spouse acquired a property by succession due to the death of the deceased spouse or by bequest made by the deceased spouse, the amount to be reckoned in the taxable value as regards such property thus acquired shall be the amount arrived at by taking the exemption equal to 50% of the value of the said property (or, in a case where the deduction for liabilities is taken on the said property, the value after such deduction) from the value of the said property (this exemption shall be referred to as "marital exemption" ).

2　In case the person, who acquired the property by succession due to the death of the deceased spouse or by bequest made by the deceased spouse, is one who had taken the marital exemption in the past, no marital exemption shall be allowed repeatedly for the person.

3　A person who is entitled to take the marital exemption shall be limited to one who comes under any one of the following items;provided, that in a case where a person who comes under the provision of item 1 or item 2 is liable to file the estimative return on the property with respect to which he intends to take the marital exemption, he shall take no marital exemption without filing the estimative return (including an overdue return as filed by a person who was regarded by the chief of the taxation office as having good reasons in the fact that he failed to file the estimative return up to the due date of filing of the estimative return) stating therein the effect that he comes under the provision of paragraph 1:

Article 16.　In case a person who has acquired the property due to a succession or bequest (shall be limited to the bequest made by his deceased supporter) comes under the provision of Article 1 item 1 and is under eighteen years old, as regards the property which has been acquired by him due to the succession or bequest concerned, the amount to be reckoned in the taxable value shall be the value of the property concerned (or the value of the property concerned after the marital exemption or deduction for liabilities, in case where there are marital exemption or deduction for liabilities as regards the said property) after taking the exemption equal to the amount as computed by multiplying 100,000 yen by the number of years by which the age of minor is less than 18 (in case the number of years concerned is less than one or includes a fraction of one year, the fraction of one year shall be deemed one year.

2　In case the amount of exemption under the provision of the preceding paragraph exceeds the value of property for which the exemption is granted to be taken, the said amount of excess shall, as may be prescribed by Cabinet Order, be deducted from the value of the property as acquired due to the succession or bequest by the supporter of the person entitled to take the exemption from the decedent or legator in respect to the succession or bequest under the same paragraph (or the value of the property after deduction for liabilities or marital exemption in case there are such deduction or exemption as regards the said property), and then the amount after the said exemption shall be deemed the value of the property concerned to be reckoned in the taxable value of the supporter concerned.

3　The exemptions as referred to in the provisions of the preceding two paragraphs shall be referred to as "exemption for minors."

4　In a case where the person coming under the provision of paragraph 1 has already been taken exemption for minors for himself or his supporter, if the amount of exemption which has already been taken is less than the full amount of exemption for minors which he has been entitled to take (or, in case where exemption for minors has been entitled to be taken twice or more, the full amount of exemption for minors which he has been entitled to take at the time of acquisition of the property due to the first succession or bequest), the amount of exemption for minors which the said person or his supporter is entitled to take shall be limited to the amount equivalent to such deficit.

5　The provision of paragraph 3 of the preceding Article shall apply mutatis mutandis to the cases coming under paragraphs 1 and 2.

Article 17.　For the purpose of the accessions tax, the exemption of 150,000 yen shall be taken from the taxable value; provided that, in case where the said exemption has already been taken, the exemption of the amount as computed by deducting the total sum of the exemption which has been taken for the purpose of the accessions tax up to the preceding year from 150,000 yen, shall be taken from the taxable value.

Article 18.　The amount of accessions tax shall be such amount as computed by deducting the amount of money computed by applying the corresponding tax rate gradually to the applicable total sum of taxable value (this shall mean the taxable value after the exemption under the provision of the preceding paragraph;hereinafter the same in this Article) of a texpayer up to the previous taxable year in the following brackets, from the amount of money computed by applying the corresponding tax rate gradually to the applicable total sum of taxable value of the taxpayer up to the very taxable year in the following brackets:

Article 19.　In case the property has been acquired due to the succession or bequest, if the decedent in respect to the succession concerned (hereinafter referred to as "the secondary succession" in this Article) or the said legator has already acquired the other property due to another succession which has been effected within ten years before the opening of the secondary succession (hereinafter referred to as "the primary succession" in this Article), the accessions tax liability to be paid by such person shall be such accessions tax liability as computed in accordance with the provision of Article 18 for a person who acquired a property from the said decedent or legator due to the succession or bequest, after taking the credit of the tax amount equivalent to the amount as computed by applying, in order, the proportion as enumerated in the following items to the accessions tax (excluding the accessions tax corresponding to the in terest on delinquent tax, negligence additional tax, non-filing additional tax, heavy additional tax and delinquent additional tax) for the year covering the day on which the said decedent or legator has acquired the property due to the primary succession:

2　In the case under the preceding paragraph, the accessions tax for the year covering the day on which the person, who acquired the property due to the primary succession, acquired the property concerned, shall be the tax amount as was paid or determined to be paid as the accessions tax for the year concerned by the due date of filing of the report to be submitted at first in respect to the accessions tax on the property which has been acquired due to the succession or bequest from the decedent related to the secondary succession.

3　The provision of Article 15 paragraph 3 shall apply mutatis mutandis to the case under paragraph 1.

Article 20.　In case the property has been acquired due to succession, if the person who has acquired the property concerned is a senior of the decedent, the amount of tax equivalent to one-third of the amount of money as arrived at by multiplying the amount of accessions tax computed for such person in accordance with the provision of Article 18 (or, if he is entitled to take the credit in accordance with the provision of paragraph 1 of the preceding Article or Article 21 paragraph 1, the amount of accessions tax after taking the credit under the said provision) by such proportion as the value of the succeeded property concerned bears to the value of the total estate which has been reckoned in the taxable value for the year covering the day of acquisition of the succeeded property concerned, shall be credited against the said accessions tax, and the said amount of tax after the credit shall be paid by such person.

2　In case a person coming under the provision of the preceding paragraph is entitled to take the marital exemption, he shall be allowed no credit under the same paragraph.

3　The provision of Article 15 paragraph 3 shall apply mutatis mutandis to the case under paragraph 1.

Article 21.　In case the property situated outside the enforcement area of this Law has been acquired due to the succession, bequest or gift, if death duties have been imposed on the property concerned in accordance with the statute prevailing in the area where the property has been situated, the accessions tax to be paid by a person who has acquired the property concerned shall be the accessions tax liability as computed in accordance with the provision of Article 18 minus the amount of the death duty as having already been paid; provided that, the tax amount to be credited exceeds the amount as computed on such person by multiplying the accessions tax amount to be imposed on the taxable value for the year in accordance with the provision of Article 18 by such proportion as the value of the property concerned bears to the value of total property which is reckoned in the taxable value concerned covering the day on which the said property has been acquired, the tax amount equivalent to the excess shall not be credited.

2　The provision of Article 15 paragraph 3 shall apply mutatis mutandis to the case under the preceding paragraph.

Article 22.　With the exception of the cases specifically prescribed in this Chapter, the value of the property acquired by succession, bequest or gift shall be appraised at its fair market value prevailing at the time of acquisition of the said property, and the amount of liability to be deducted from the value of the said property shall be determined according to the circumstances standing at the said time.

Article 23.　The value of the superficies ((excepting such leaseholds as comes under the provisions of the Law concerning Leases of Land (Law No.49 of 1921);hereinafter the same)) or the emphyteusis shall be an amount obtained by multiplying the unencumbered value of the land, which is the object of the superficies or emphyteusis at the time of acquisition of such right, by one of the following rates, according to the length of its remaining term:

Article 24.　The value of the right on a postal annuity or other periodic payment contract, which is in effect at the time of acquisition of the right on such contract and for which the contingency for payment has taken place by such time, shall be the amount of money listed below:

2　In the case of the right incident to the periodic payment contract under the provision of the preceding paragraph and subject to the provision of item 3 of the same paragraph, if the person, who is the subject of the contract, died after the time of acquisition of the right on the said contract and before the due date of filing (or due date of filing of the estimative return, in a case where the estimative return is to be filed) of the return (excluding the return as referred to in the provision of Article 28 paragraph 4) and also if the periodic payment has come to an end by his death, the value of the right incident to the said periodic payment contract shall, notwithstanding the provision of item 3 of the preceding paragraph, be the amount of money received or to be received after the time of acquisition of right on the said contract by the owner of such right (including such amount of money, received or to be received by his any surviving relative or any other third person due to the death of the owner of such right).

3　The value of the right on the periodic payment contract which comes under the provision of paragraph 1 and by which periodic payment is to be made for a fixed period of time during the life time of the subject of the contract shall be the amount of money computed for the terminable periodic payment contract as referred to in item 1 of the same paragraph or the amount of money computed for the life periodic payment contract as referred to in item 3 of the same paragraph, whichever is lower.

4　The value of the right on the periodic payment contract which comes under the provision of paragraph 1, and by which periodic payment is to be made during the life of the subject of the contract and shall continue to be made, until the fixed period of time expires, to the owner of the said right or his surviving relative or any other third person after the death of the said subject in the said fixed period of time, shall be the amount of money computed for the terminable periodic payments contract as referred to in item 1 of the same paragraph or the amount of money computed for the life periodic payments contract as referred to in item 3 of the same paragraph, whichever is higher.

5　The provision of each of the preceding paragraphs shall apply mutatis mutandis to the appraisal of the value of the right incident to the allowance in aid under the Pension Law or any other periodic payment occurred otherwise than under a contract.

Article 25.　The value of the right on a postal annuity or any other periodic payment contract for which the contingency for making of periodic payments has not taken place at the time of acquisition of the right on the said contract, shall be computed by multiplying the total amount of premiums paid up to the times concerned by one of the following rates, according to the length of the lapse term between the time of the first payment of premium and the time of acquisition of the said right:

Article 26.　The value of the right on a life insurance contract, for which the contingency for payment of the insurance proceeds has not taken place at the time of acquisition of right on the said contract, shall be computed by multiplying the total amount of premiums paid up to the said time (excluding, however, those premiums, of which paying date falls after the time concerned) by 70% minus the insurance proceeds multiplied by 2%; provided that, the value of the right on a life insurance contract, for which all the payable premiums have been paid in a lump sum, shall be an amount equivalent to the total of all premiums thus paid.

Article 27.　In case a person who acquired a property due to a succession or bequest during the term from January 1 to October 31 has found the succession was opened or the bequest was made within the said term and also subject to the liability to pay the accessions tax after computing the taxable value for the taxable year taking into account the value of property acquired due to the succession, bequest or gift during the term from January 1 of the taxable year to the day on which he found the said fact, he shall file a report with the chief of the competent taxation office to which he pays his accessions tax, stating therein the taxable value and accessions tax liability computed on the basis of the value of the said property and other matters as designated by Cabinet Order within four months after the day on which he has come to the knowledge of the fact that the said succession was opened or the bequest was made (this report shall be referred to as "an estimative return" ).

2　The Director of the Tax Administration Agency or the chief of the taxation office may, as may be provided for by Cabinet Order, postpone the due date of filing of estimative return for a person who could not file the estimative return within the due date of filing thereof due to such unavoidable causes as the hampered communication or transportation, etc.

3　In case a successor or a universal legatee files the estimative return, he shall annex thereto the statement entering thereon the details of property and liabilities existing at the time of death of the decedent or legator, or such detail of property or liabilities acquired by or succeeded to successor or legatee due to succession or bequest from the said decedent or legator existing at the said time as entered on separately for each person, and any other matters as designated by Cabinet Order.

Article 28.　A taxpayer of the accessions tax shall, except for the cases coming under the provision of paragraph 2 or paragraph 3, file a report with the chief of the competent taxation office to which the taxpayer pays the same tax stating therein the taxable value or accessions tax liability and any other matters as designated by the Cabinet Order within the term from February 1 to the end of the same month of the year next to the year covering the acquisition of property due to succession, bequest or gift (this report shall be referred to as "return" ).

2　In case a person who acquired a property due to succession or bequest has come to the knowledge of the fact that the succession was opened or the bequest was made during the term from November 1 of the year covering the acquisition of the said property to the due date of filing of return as referred to in the preceding paragraph, if he is liable to pay the accessions tax, without including the value of the said property into the basis for computation of the taxable value for the year, he shall file the return for the year with the chief of the competent taxation office to which he pays the accessions tax, within four months after the day on which he has come to the knowledge of such fact.

3　In case a person who acquired a property due to succession or bequest has come to the knowledge of the fact that the succession was opened or the bequest was made during the term from November 1 of the year covering the acquisition of the said property and also has become the taxpayer of accessions tax by including the value of the said property into the basis for computation of the taxable value for the year, he shall file the return for the year with the chief of the competent taxation office to which he pays the same tax, within four months after the day on which he has come to the knowledge of the said fact.

4　In case a person liable to file a return for a year died after January 1 of the next year without filing the said return (including such an overdue return as allowed to be substituted for the said return), the successor or the universal legatee shall, as may be provided for by Cabinet Order, file the return for the decedent within four months after the day on which he has come to the knowledge of the fact that the succession was opened or the bequest was made with the chief of the competent taxation office to which the decedent should have paid his accessions tax.

5　The provision of the preceding three paragraphs shall not apply to the case where a notice of determination as referred to in the provision of Article 36 has been made before the due date of filing of the return as referred to in the said respective paragraph.

6　The provision of paragraph 2 of the preceding Article shall apply mutatis mutandis to cases under paragraph 1 to paragraph 4 inclusive.

7　The provision of paragraph 3 of the preceding Article shall apply mutatis mutandis to cases under paragraph 2 to paragraph 4 inclusive (in the case of paragraph 4, this shall be limited to the case where the decedent is a person coming under the provision of paragraph 2 or paragraph 3).

Article 29.　In case a person who acquired a property due to succession, bequest or gift has died in the course of a year, if he is liable to pay the accessions tax on computing the taxable value for the year on the basis of such value of properties as acquired due to the said fact during the term from January 1 of the year covering the acquisition of the said property to the date of death, his successor or universal legatee shall, as may be provided for by Cabinet Order, file a report, stating therein the taxable value, the amount of accessions tax and other necessary matters relevant to the accessions tax to be imposed upon the decedent, with the chief of the competent taxation office to which the decedent should have paid his accessions tax, within four months after the day on which the successor or universal legatee has come to the knowledge of the fact that the succession was opened or the bequest was made (this report shall be referred to as "a final return" ).

2　The provision of Article 27 paragraph 2 shall apply mutatis mutandis to the case under the preceding paragraph.

Article 30.　A person liable to file the estimative return, return or final return (these returns shall generally be referred to as "ordinary return" ) shall file a report, stating therein matters to be designated by Cabinet Order, in accordance with the provisions of the preceding three Articles, with the chief of the competent taxation office to which he pays his accessions tax (or, if a successor or a universal legatee as referred to in Article 28 paragraph 4 or paragraph 1 of the preceding Article files the said return, taxation office to which the successor or universal legatee pays the accessions tax) until the notice of determination is made in accordance with Article 36 even after the due date of filing of the ordinary return.(this report shall be referred to as "overdue return" ).

2　The provision of Article 27 paragraph 3 shall apply mutatis mutandis to the case where such overdue return as allowed to be substituted for the estimative return and return as referred to in Article 28 paragraph 2 or 3 (including the return filed, in accordance with the provision of paragraph 4 of the same Article, by a person who comes under the provision of paragraph 2 or 3 of the same Article) has been filed.

Article 31.　A person who filed an ordinary return or overdue return may, when he has found a deficit in the taxable value or accessions tax reported by him on the overdue return, file, until such a time when he receives the notice of correction as referred to in Article 36, another return, stating therein the taxable value thus corrected or determined and matters to be amended in connection with the amount of accessions tax and also other matters designated by Cabinet Order, with the chief of the taxation office to which he filed the ordinary return or overdue return.

2　A person whose taxable value or the amount of tax is corrected or determined in accordance with the provision of Article 35 may, when he has come to the knowledge of a deficit in the taxable value or the amount of accessions tax thus corrected or determined, file with the chief of the taxation office who has made such correction or determination, another return stating therein the taxable value thus corrected or determined and matters to be amended in connection with the amount of accessions tax and also other matters designated by Cabinet Order.

3.　In case a person who was enabled to file the return as referred to in the provisions of the preceding two paragraphs (this return shall be referred to as "revised return" ) has died, his successor or universal legatee may file a revised return in regard to the amount of accessions tax to be paid by the decedent or legator.

Article 32.　In case a person who filed the ordinary return, or revised return as is allowed to be substituted for the ordinary return has come to the knowledge of the fact that the taxable value or the amount of accessions tax on the ordinary return or the taxable value or the amount of accessions tax which was increased by the said revised return has been excessive, he may make a request, within only one month after the due date of filing of the ordinary return or the day on which such revised return has been filed, to the chief of the taxation office, with whom he filed the said ordinary return or revised return, for correction under the provision of Article 35 paragraph 1 of the taxable value or the amount of accessions tax.

2　A person who filed the ordinary return, overdue return or revised return or whose taxable value or accessions tax was determined in accordance with Article 35 paragraph 2 may, if his taxable value or accessions tax with respect to the said ordinary return, overdue return, revised return or determination (or, in a case where the revised return was filed or the correction under the provision of Article 35 paragraph 1 or 3 was made after the filing of the said ordinary return, overdue return or revised return or after the said determination, the taxable value and accessions tax with respect to such revised return or correction) has become excessive due to the fact as enumerated in any of the following items, request for correction under the provision of Article 35 paragraph 1 or 3, as to the taxable value and accessions tax, to the chief of taxation office to whom the ordinary return, overdue return or revised return was filed, or by whom the determination was made, within four months from the following day of the day on which he has come to the knowledge of the fact as enumerated in the respective items:

3　A person who intends to make a request for correction under the provision of the preceding two paragraphs shall file a document with the chief of the taxation office as referred to in the same paragraph, stating therein the taxable value or the amount of accessions tax subject to such a correction, she required amount of the taxable value or accessions tax after correction, reasons for such request for the correction as well as other matters to be prescribed by Cabinet Order.

4　The chief of taxation office shall, when he received a request for correction under the provision of paragraph 1 or paragraph 2, investigate whether or not the taxable value or the amount of accessions tax involved is to be corrected and make the correction, on its own investigation, or otherwise notify the person who made the request of the fact that there is no adequate reason for the request.

5　In case a person who has neither a domicile nor a residence in the enforcement area of this Law has not made the report on his tax agent as referred to in Article 63, a public notification may be given on the Official Gazette, in lieu of the notice under the preceding paragraph. In this case, the notice under the same paragraph shall be deemed to have been duly effected when seven days have elapsed after the first day of the public notification.

6　The chief of taxation office shall not, even if he has received a request for correction under the provision of paragraph 1 or paragraph 2, postpone the collection of the tax;provided, that, he may postpone the whole or a part of the tax if he considers that there s a good reason.

7　The provisions of Article 27 paragraph 2 and Article 28 paragraph 4 shall apply. mutatis mutandis to the request for correction under the provision of paragraph 1 or paragraph 2.

Article 33.　A person who filed an ordinary return shall pay to the Government the accessions tax equivalent to the amount of accessions tax as entered on the ordinary return up to the due date of filing of the ordinary return; provided that, in the case coming under any one of the following items, the accessions tax to be paid shall be the tax amount as credited by the tax amount enumerated in each of the following items:

2　A person who has filed an overdue return shall pay, on the day he has filed the overdue return, to the Government the accessions tax equivalent to the amount of accessions tax as entered on the overdue return; provided that, in a case coming under any one of the items of the preceding paragraph, the accessions tax liability to be paid shall be the amount of accessions tax as entered in the said overdue return minus the credit of tax amount enumerated in the said respective items.

3　A person who has filed a revised return shall pay, on the day he has filed the revised return, to the Government the amount of accessions tax equivalent to an increase on account of the revised return.

4　When, in such a case as falls under the provision of Article 28 paragraph 4 or Article 29 paragraph 1, there are two or more successors or universal legatees, the amount of accessions tax, which is to be entered on the return or final return as provided for by the said respective paragraph or on an overdue return to be substituted for the return or the final return and is to be paid in accordance with the provision of paragraph 1 or paragraph 2 by such successors or universal legatees, shall be the amount computed by dividing the accessions tax liability to be paid by the decedent or legator in proportion to the value of benefits which each of the successors or universal legatees received due to such succession or bequest.

5　In case a taxpayer, who is liable for the, payment of accessions tax in accordance with the provisions of paragraphs 1 to 3 inclusive, has failed to make full payment of the accessions tax by the due date of payment as referred to in paragraph 1 or on the due date of payment as referred to in paragraph 2 or 3, the chief of the taxation office shall press for the payment in accordance with the provision of Article 9 of the National Tax Collection Law (Law No.21 of 1897).

6　Procedures for payment of the accessions tax as referred to in the provisions of paragraphs 1 to 3 inclusive shall be prescribed by Cabinet Order.

Article 34.　In a case where there exist two or more successors or legatees, each of these persons shall be responsible jointly for the payment of the accessions tax equivalent to the amount of money computed by multiplying the amount of accessions tax for the year in which these persons have acquired properties due to the succession or bequest by such proportion as the value of the said property bears to the total value of the said property bears to the total value of properties reckoned in the taxable value of the said accessions tax, but to the extent of the amount of money equivalent to the value of benefits which each received due to the succession or bequest.

2　In case there exist two or more successors or universal legatees, each of these persons shall be responsible jointly for the payment of the accessions tax to be paid by the decedent or legator but to the extent of the amount equivalent to the value of benefits which each received due to the succession or bequest.

3　In case the transfer by gift, bequest (excluding the universal bequest) or act of endowment has been effected with respect to the property, which was taken as the basis for the computation of the taxable value for the accessions tax, individuals who have acquired a property due to such gift or bequest or corporations created due to such act of endowment shall be responsible jointly for the payment of accessions tax equivalent to the amount of money computed by multiplying the accessions tax liability for the year in which the said property of a person who made the said gift, bequest or act of endowment has been reckoned in the basis for the computation of the taxable value by such ratio as the value of the said property bears to the value of total properties reckoned in the taxable value of the said amount of accessions tax, but to the extent of the amount equivalent to the value of benefits which each of them has received.

4　Persons who have made the gift of property shall be responsible jointly for the payment of accessions tax equivalent to the amount of money computed by multiplying the amount of accessions tax for a year in which a person who acquired the property by such gift has acquired the said property by such a ratio as the value of the said property bears to the value of the total properties reckoned in the taxable value of the said accessions tax, but to the extent of the amount of money equivalent to the value of such property.

Article 35.　In case the chief of the taxation office, who received the ordinary return, overdue return or revised return, has found a discrepancy between the taxable value or the amount of accessions tax as reported on such return and what has been assessed by him, on its own investigation, he may correct such taxable value or the amount of accessions tax on the basis of its investigation.

2　In case a person, who is deemed to have the duty to file the ordinary return, has failed to file the ordinary return, the chief of the taxation office may determine the taxable value and the amount of accessions tax (or, such tax amount as credited by amount of tax enumerated in each of items of Article 33 paragraph 1, in the case where comes under any one of the same items) for such a person, on its own investigation.

3　In case the chief of the taxation office has found, after he made the correction or determination on the taxable value or the amount of accessions tax, that the corrected or determined taxable value or the amount of accessions tax is over-assessed or under-assessed by him, he may make the correction on the taxable value or the amount of accessions tax on its own investigation.

4　In such a case as referred to in the preceding three paragraphs, if the investigation has been conducted by the competent official of the Tax Administration Agency or of tax administration bureau, the chief of the taxation office may make the correction or determination, as referred to in the provisions of the preceding three paragraphs, on the taxable value of the amount of accessions tax on the basis of the said investigation.

5　The chief of the taxation office may, in the case coming under any one of the following items, even if the due date of filing of return, etc. has not been elapsed, make the determination in accordance with the provision of paragraph 2:

Article 36.　In case where the chief of the taxation office has made the correction or determination on the taxable value or the accessions tax in accordance with the provision of the preceding Article, he shall notify the taxpayer, with a written document stating the reasons for the correction or determination, and the amount of interest on delinquent tax to be collected in accordance with the provision of Article 51 paragraph 3, and also in the case coming under the provision of paragraph 4 of the preceding Article stating to that effect.

2　Provision of Article 32 paragraph 5 shall apply mutatis mutandis to the case in the preceding paragraph.

Article 37.　In case the chief of the taxation office has made the correction or determination on the taxable value or the amount of accessions tax in accordance with the provision of Article 35, he shall collect the deficiency tax (which means the overassessed or underassessed amount or the determined tax amount;hereinafter the same) to be paid within a month after the day on which the notice under the preceding Article has been issued.

Article 38.　The chief of the taxation office may, in a case where the accessions tax liability to be paid in accordance with the provisions of Article 33 paragraphs 1 to 3 inclusive or deficiency tax liability to be collected in accordance with the provision of the preceding Article is not less than 30,000 yen and also where there are facts to make it difficult for a taxpayer to pay the tax in cash and in lump sum, may, on the application of the taxpayer, approve the deferred payment for not more than five years only to the extent of the amount of tax of which payment is difficult, after making a taxpayer offer the security.

2　The amount of accessions tax or of deficiency tax of which deferred payment may be approved in accordance with the provision of the preceding paragraph shall be limited to the amount of accessions tax to be paid by a person coming under any of the following items or to the amount of deficiency tax to be collected from such a person; provided that, in the case where a person coming under the provision of item 1 or 2 has been liable to file the estimative return, if he has failed to file said estimative return (including the overdue return which is filed in a case where the chief of taxation office deems some good reasons to exist for the failure of filing of the said estimative return within the due date of filing of the said estimative return), the amount of tax of which deferred payment may be approved for him shall be limited to the amount of tax computed by deducting the amount of accessions tax to have been paid as a result of the filing of the said estimative return from the amount of accessions tax to be paid by him or from the amount of deficiency tax to be collected from him:

Article 39.　A person who intends to apply for the approval of deferred payment under the provision of paragraph 1 of the preceding Article shall, as may be provided for by Cabinet Order, file a written application with the chief of the competent taxation office having jurisdiction over the place of tax payment, entering therein the amount of money of which payment in lump sum and in cash is difficult, reason of the difficulty, tax amount desirable to be postponed, term for deferred payment, amount of tax to be paid by installments and due date of its payment and also other necessary matters, annexing thereto the documents concerning the furnishing of security, up to the due date of payment of the accessions tax for which he intends to apply for the approval of deferred payment or on the date of its payment.

2　In case the chief of the taxation office received a written application as referred to under the provision of the preceding paragraph, he shall investigate whether or not the matters on the applicant or written application concerned comes under the provision of the preceding Article and, on its own investigation, approve the deferred payment on the same condition as entered in the said witten application or on modified conditions, or reject the said application with respect to the whole or a part of tax amount entered on the said written application.

3　The chief of the taxation office shall, in a case where he approved or rejected under the preceding paragraph, notify to the said applicant in the documents, stating therein such deferred tax amount and condition of deferred payment as approved or the fact of reject concerned and its reason.

4　A person who has received the approval on deferred payment may, in a case where he intends to alter the condition of deferred payment due to the change of his financial capability, etc., file a written application with the chief of the taxation office who has approved the deferred payment concerned, entering therein the condition to be altered and other matters as designated dy Cabinet Order. The provisions of the preceding two paragraphs shall apply mutatis mutandis to case where the said application has been filed.

5　The chief of the taxation office may, in case he deems it inadequate to approve the deferred payment on the condition imposed at the time of the approval in view of the change of financial capability, etc. of a person who has received the approval on deferred payment, cancel the said approval or alter the condition of deferred payment such as reduction of term for deferred payment and others after hearing the explanation of the person.

6　The chief of the taxation office may, in a case where he deems the value of security to have decreased or the financial capability of the surety to have become too poor to pay the deferred tax, demand the alteration of the condition of security such as furnishing of additional security or alteration of the surety, etc.

7　The chief of the taxation office shall, in a case where he cancels the approval of deferred payment in accordance with the provision of paragraph 5 or where he altered the conditions of deferred payment or where he intends to demand the alteration of the condition of security such as furnishing of additional security or alteration of the surety, etc., notify to the taxpayer in a document stating therein such facts and reasons thereof.

8　Necessary matters for the kind of security to be offered in case of granting of the approval of deferred payment and for the procedures of the offering shall be designated by Cabinet Order.

Article 40.　In case the written application has been filed in accordance with the provision of paragraph 1 of the preceding Article, if the chief of the taxation office deems there exist some good reasons, he may postpone the collection of the whole or a part of the tax.

2　The chief of the taxation office may, in a case where a person who received the approval on deferred payment has been remiss in the payment of deferred tax (including the interest on delinquent tax to be imposed upon the deferred tax) or otherwise violated the condition of deferred payment, or where he didn't obey to the demand as referred to in paragraph 6 of the preceding Article, cancel the approval of the deferred payment concerned or collect immediately the unpaid deferred tax, after hearing the explanation of the person.

3　The chief of the taxation office shall, in a case where he canceled the approval of the deferred payment in accordance with the provision of the preceding paragraph, notify the taxpayer in document stating therein the fact of cancellation concerned and also its reason.

4　The chief of the taxation office shall, in a case where a person who received the approval on deferred payment has not made the full payment of the deferred tax up to the due date of payment for the deferred tax, press for the payment in accordance with the provision of Article 9 of the National Tax Collection Law.

5　The chief of the taxation office shall, in a case where a person who was remiss in the payment of his deferred tax (including interest on delinquent tax imposed on the deferred tax) and was pressed for paymen in accordance with the provision of Article 9 of the National Tax Collection Law has not made the full payment of the tax concerned up to the due date of payment of deferred tax, sell the security by public auction and assign the proceeds from the auction to the deferred tax (including the interest on delinquent tax, delinquent additional tax, charge for pressing and also expenses for public auction;hereinafter the same in this paragraph), or notify the surety and order the same to pay the deferred tax. In this case, he shall, if there exists any excess or deficit after assigning the proceeds from the auction of security to the deferred tax, refund the excess or collect the deficit, or in a case where the surety didn't make the full payment of the deferred tax, make the coercive collection upon the taxpayer first (including other person responsible jointly with the taxpayer) and if there still exists any deficit, he shall make the coercive collection upon the said surety.

Article 41.　The chief of the taxation office may, in a case where there exist some good reasons for making it difficult for the taxpayer to pay, in cash, the amount of accessions tax to be paid in accordance with the provisions of Article 33 paragraphs 1 to 3 inclusive or of the deficiency tax to be collected in accordance with the provision of Article 37 from the said person, approve the payment in kind to the extent of the amount of money of which payment is difficult, on the application of the taxpayer.

2　The provision of Article 38 paragraph 2 shall apply mutatis mutandis to the case coming under the provision of the preceding paragraph.

3　The properties as allowed to be used for the payment in kind in accordance with the provision of paragraph 1 shall be those forming the basis for the computation of the taxable value of a taxpayer (including a property acquired incident to the said property) which are situated within the enforcement area of this Law and come under any one of the following items:

4　The property which is enumerated in item 3 or item 4 of the preceding paragraph shall, except for the case where the chief of the taxation office deems there exists any special circumstances, be allowed to be used for the payment in kind only in a case where the property, enumerated in item 1 or 2 of the same paragraph as regards the property enumerated in item 3 of the same paragraph, or enumerated in items 1 to 3 inclusive of the same paragraph as regards the property enumerated in item 4 of the same paragraph, which a taxpayer owned at the time of application for payment in kind, does not have proper value.

Article 42.　A person who intends to apply for the approval for payment in kind as referred to under paragraph 1 of the preceding Article shall, as may be provided for by Cabinet Order, file a written application, entering therein the amount and reason that makes the payment in cash difficult, tax liability desirable to be paid in kind, categories and value of property to be used for the payment in kind and also other necessary matters, with the chief of the taxation office having jurisdiction over the place of tax payment, up to the due date of payment of or on the date of payment of the accessions tax desirable to be paid in kind.

2　In case the chief of the taxation office received a written application as referred to in the provision of the preceding paragraph, he shall investigate whether or not the matters on the applicant and the written application come under the provision of the preceding Article, and, on its own investigation, approve the said application, or reject the said application, with respect to the whole or a part of tax amount entered on the said written application; provided that, in case the chief of taxation office deems it inadequate to manage or dispose the property to be offered for the payment in kind, he may request the alteration of the property concerned, or, after the applicant files the written application under the provision of paragraph 4, approve or reject the said application.

3　In a case where the chief of the taxation office has approved or rejected in accordance with the provision of the preceding paragraph or intends to request the alteration of the property to be offered for the payment in kind under the proviso to the same paragraph, he shall notify to the applicant in the document stating therein such amount of tax and property to be offered for the payment in kind as approved, or the fact of reject and reasons thereof, or the request of alteration and reasons thereof.

4　In a case where a person who was requested to alter the property to be offered for the payment in kind in accordance with the proviso to paragraph 2, intends to assign another property for the payment in kind, he shall file, within 20 days after the day on which he received such notice, a written application, stating therein the categories and value of property which he intends to assign for the payment in kind and also other matters as designated by Cabinet Order, with the chief of taxation office who has given such notice. In case the written application failed to be filed within the term concerned, it is deemed that the application with respect to the payment in kind shall be deemed to have been withdrawn.

5　The provision of Article 40 paragraph 1 shall apply mutatis mutandis to the case where the written application has been filed.

Article 43.　The value of the accepted property offered for the payment in kind shall be such value of the said property as was taken as the basis of the computation of taxable value; provided that, the chief of the taxation office may, in a case where he finds remarkable changes in the state of the said property, he shall determine the value of the accepted property concerned as of status quo at the time of the receipt.

2　The amount of accessions tax equivalent to the tax amount of which the payment in kind was approved shall be deemed to have been paid at the time when the property offered for the payment in kind was transferred, or the transfer of ownership was registered or otherwise any condition to be defended against the third person was fulfilled under laws and orders.

3　In case the accessions tax was paid after getting the approval for the payment in kind, if there exists any overpaid amount with respect to the accessions tax, the property which has been applied to the payment in kind may, as may be provided for by Cabinet Order, be applied to the refund of the overpaid amount of tax; provided that, this shall not apply to the case where the said property is realized into money, is provided for the official or public use or where the overpaid tax is less than 50% of the value of the said property.

4　The value of the said property which is applied to the refund of overpaid tax in accordance with the provision of the preceding paragraph shall be the value of the accepted property concerned (or, in a case where the Government paid expenses useful for the said property, the amount of money added by the amount of money equivalent to the said expenses).

5　Necessary matters concerning the payment in kind and receipt of property offered for the payment in kind shall be provided for by Cabinet Order.

Article 44.　A person who has received the notice in accordance with the provision of Article 32 paragraph 4, Article 36 or Article 53 paragraph 5 (including a case where this shall apply mutatis mutandis in Article 54 paragraph 4) may, if he has any objection in respect to the matters under Article 32 paragraph 4, taxable value, amount of accessions tax, amount of interest on delinquent tax, amount of negligence additional tax, amount of non-filing additional tax or amount of heavy additional tax as notified, request, as may be prescribed by Cabinet Order, the reinvestigation to the chief of taxation office who has made the notice concerned within one month after the day on which such notice was received, in a document stating therein the reasons for the objection; provided that, the same shall not apply to a person who has received the notice by a written document stating therein that the investigation for the notified matters was made by the official of Tax Administration Agency or tax administration bureau.

2　The provision of Article 32 paragraph 6 shall apply mutatis mutandis to the case under the preceding paragraph.

3　The provisions of the paragraph 1 shall apply mutatis mutandis to the case where a person who has received the notice under the provision of Article 39 paragraph 3 (including the case where this shall apply mutatis mutandis in paragraph 4 of the same Article) or paragraph 7, Article 40 paragraph 3, Article 42 paragraph 3 or Article 62 paragraph 2 has any objection in respect to the notified matters.

4　Even if the request under the preceding paragraph was made, the request concerned shall not have effect on the validity of the assessment concerned which was the object of the request concerned.

5　The provision of Article 27 paragraph 2 shall apply mutatis mutandis to the case under paragraph 1 (including the case where this shall apply mutatis mutandis in paragraph 3).

6　In a case where the request for reinvestigation under the provision of paragraph 1 (including the case where this shall apply mutatis mutandis in paragraph 3) has been made (this request shall hereinafter be referred to as "the request for reinvestigation" ), the chief of taxation office may, if there are some mistaken points in the form of request or in the procedure thereof, let the taxpayer correct the mistaken points concerned, fixing a reasonable term for correction.

7　In case the request for reinvestigation has been made, the chief of taxation office shall, if the request comes under any of the following items, make the decision as prescribed in the respective item and notify it to the person who has made the request concerned in the document stating the reasons for the decision:

8　The provision of Article 32 paragraph 5 shall apply mutatis mutandis to the case under the preceding paragraph.

Article 45.　A person coming under the proviso to paragraph 1 of the preceding Article (including the case where this shall apply mutatis mutandis in paragraph 3 of the same Article) or a person who has received the notice under the provision of paragraph 7 of the same Article may, if he has any objection in respect to the notified matters as prescribed in paragraph 1 or paragraph 3 of the said Article or to the decision under the provision of paragraph 7 of the same Article (this decision shall hereinafter be referred to as "the decision of reinvestigation" ), make a request for reconsideration, as may be prescribed by Cabinet Order, to the Director of Tax Administration Agency or to the chief of tax administration bureau through the chief of taxation office who has made the notice concerned, within one month after the day on which the notice as prescribed in the provision of paragraph 1 or paragraph 3 of the same Article or the notice under paragraph 7 of the same Article was received, in the document stating the reasons for objection. In this case, if the request for reconsideration is made with respect to the decision of reinvestigation, the request for reconsideration of the assessment concerned which is the object of such reinvestigation shall be deemed to have been made simultaneously with the request for reconsideration of decision.

2　The provisions of Article 27. paragraph 2, Article 32 paragraph 6 and paragraph 4 of the preceding Article shall apply mutatis mutandis to the case under the preceding paragraph.

3　In case the request for reinvestigation has been made, if the request concerned comes under any of the following items, the request for reconsideration under the provision of paragraph 1 (this request shall hereinafter be referred to as "the request for reconsideration" ) shall be deemed to have been made to the chief of the competent tax administration bureau having jurisdiction over the chief of taxation office as referred to in the respective item, at the date as prescribed in the respective item:

4　The provision of paragraph 6 of the preceding Article shall apply mutatis mutandis to a case where the request for reconsideration was made.

5　In case the request for reconsideration has been made, the Director of Tax Administration Agency or the chief of tax administration bureau shall, if the request comes under any of the following items, make the decision as prescribed in the respective item and notify the person who requested the reconsideration (including a person who requested the reinvestigation under the provision of paragraph 3) of the decision, in the document stating therein the reasons for the decision. In this case, if the request for reconsideration of the assessment concerned which is the object of reinvestigation is deemed to have been made simultaneously with the request for reconsideration of decision in accordance with provision of latter part of paragraph 1, the decision under the provision of item 2 or item 3 shall be made for each request respectively:

6　In case the Director of Tax Administration Agency or the chief of tax administration bureau has made the decision under the provision of item 2 of the preceding paragraph in respect to the request for reconsideration of the decision of reinvestigation under the provision of paragraph 7 item 1 of the preceding Article, the request, which is deemed to have been made simultaneously in accordance with the provision of the latter part of paragraph 1, for reconsideration of the assessment concerned which is the object of reinvestigation shall, notwithstanding the provision of the latter part of the preceding paragraph, be deemed to have been denied.

7　In case the Director of Tax Administration Agency or the chief of tax administration bureau makes the decision under the provision of paragraph 5 items 2 or 3 in respect to the matters as referred to in paragraph 1 of the preceding Article, the decision concerned shall be made through the conference by the conference group which belongs to the Tax Administration Agency or tax administration bureau.

8　The provision of Article 32 paragraph 5 shall apply mutatis mutandis to the case under paragraph 5.

9　The necessary matters for the conference group as prescribed in paragraph 7 shall be determined by Cabinet Order.

Article 46.　To the case concerning the assessment concerned which is the object of the request for reinvestigation or for reconsideration, the provision of the Administrative Appeal Law (Law No.105 of 1890) shall not apply.

Article 47.　The suit to request to cancel or change the assessment concerned which is the object of the request for reinvestigation or for reconsideration shall not be brought to the court, unless through the decision under the provision of Article 45 paragraph 5 (this decision shall hereinafter be referred to as "the decision of reconsideration" ), provided that, in a case where the decision of reinvestigation is not notified even if a term of six months has elapsed from the day on which the request for reconsideration mas made or where a term of three months has elapsed from the day on which the request for reconsideration was made, or where it is feared that the extensive damage may be caused through the decision of reinvestigation or reconsideration or where there exists any other good reason, the suit may be brought to the court without passing through the decision of reinvestigation or reconsideration.

2　The suit to request to cancel or change the assessment concerned which is the object of the request for reinvestigation or reconsideration or the decision of reconsideration shall, except for the case coming under the proviso to the preceding paragraph, be brought to the court within a term of three months after the day on which the notice of the decision of reconsideration was received, notwithstanding the provision of Article 5 paragraph 1 or paragraph 4 of the Administrative Litigation Special Law (Law No.81 of 1948).

3　In case the suit to request to cancel or change the assessment concerned which is the object of the reinvestigation is brought to the court in accordance with the provision of the proviso to paragraph 1 after the lapse of six months from the day on which the request for reinvestigation has been made, such suit shall be brought to the court within nine months after the day on which the request for reinvestigation was made.

4　The term under the preceding two paragraphs shall be the peremptory term.

5　In case the suit as referred to in paragraph 2 has been brought to the court, the official of Tax Administration Agency or tax administration bureau shall, for the application of the provision of Article 5 paragraph 1 of the Law concerning Authority of Attorney-General in Judicial Procedure in which Interests of State are Involved (Law No.194 of 1947), be deemed the official under the chief of tax administration bureau or the chief of taxation office who is a party concerned or a participant.

6　In case the suit has been brought to the court in accordance with the provision of proviso to paragraph 1, if the request for reinvestigation or reconsideration has been made, the decision of the request concerned may be taken.

Article 48.　In case of the suit as referred to in paragraph 2 of the preceding Article, if the court has regarded the assertion of the Director of Tax Administration Agency, the chief of tax administration bureau or the chief of taxation office as reasonable, the party who brought the suit concerned to the court shall produce the evidence before the court and then the other party shall produce the evidence before the court.

2　The other party may produce the evidence at its convenience, notwithstanding the provision of the preceding paragraph.

Article 49.　The chief of taxation office shall, when the ordinary return, overdue return or revised return has beed filed, post for public inspection within four months after the day on which the ordinary return, overdue return or revised return concerned has been filed, for at least one month, the name, place of tax payment and taxable value as regards the taxpayer whose taxable value is more than 1,000,000 yen, according to the statement on such returns.

Article 50.　In case a person has, as may be prescribed by Cabinet Order, informed the Director of the Tax Administration Agency or the chief of tax administration bureau that a person deemed liable for the payment of the accessions tax has failed to file the ordinary return, overdue return or revised return, or has understated his taxable value or accessions tax amount, when the chief of taxation office has determined or corrected the taxable value or the accessions tax amount on the basis of the information thus furnished, the chief of tax administration bureau may give to the informant, as a reward, an amount of money not exceeding 10% of the accessions tax amount (excluding the accessions tax equivalent to the interest on delinquent tax, negligence additional tax, non-filing additional tax, heavy additional tax and delinquent additional tax) having been corrected by virtue of such correction or determination according to the degree such information has contributed to such correction or determination;provided that such a reward shall not exceed 500,000 yen.

2　The provision of the preceding paragraph shall not apply to the case where the information furnished is based on knowledges obtained by illegal act or obtained by an official of the State or a local public body in the performance of his duties.

Article 51.　In the case coming under any of the following items, except for the case coming under the provision of Article 52 paragraph 1, a person who has filed the ordinary return, the overdue return or the revised return as prescribed in the respective item shall, as regards the accessions tax as referred to in the respective item, pay interest on delinquent tax computed by applying the rate of 4 sen per diem per 100 yen to the amount of such accessions tax, according to the number of days as prescribed in the respective item:

2　In the case coming under any of the following items, the number of days to be used in the computation of interest on delinquent tax shall be the number of days as enumerated in the respective item, notwithstanding the provision of item 3 of the preceding paragraph:

3　In the case of collection of the deficiency tax under the provision of Article 37, as regards the deficiency tax concerned, the chief of taxation office shall, except for the case coming under the provision of Article 52 paragraph 1, collect the interest on delinquent tax computed by applying the rate of 4 sen per diem per 100 yen to the amount of the deficiency tax, according to the number of days from the following day of the due date for payment as provided for in Article 33 paragraph 1 to the date of its payment, in addition to the accessions tax; provided that, in the case coming under any of the following items, the number of days to be used in the computation of interest on delinquent tax shall be the number of days specified in the respective item:

4　In the case of paragraph 1 and of the preceding paragraph, when the taxpayer has paid the accessions tax as enumerated in each item of paragraph 1 or a part of the deficiency tax as provided for in the preceding paragraph, the amount of tax to be used as the basis of the computation of the interest on delinquent tax applicable to the period beginning on the following day of the payment shall be the amount of tax obtained by deducting the amount of tax partially paid from the amount of the accessions tax as provided for in each item of paragraph 1 or from the amount of deficiency tax as provided for in the preceding paragraph.

5　The provisions of paragraph 1 and paragraph 3 shall not apply to the case where the accessions tax or deficiency tax to be used as the basis of the computation of interest on delinquent tax is less than 1,000 yen;a fraction, if any, of 1,000 yen in the amount of such tax shall be cut off in such computation.

6　In case the interest on delinquent tax as computed in accordance with the provisions of the preceding five paragraphs is less than 100 yen, such interest on delinquent tax shall not be required to be paid.

7　In the case coming under the provision of paragraph 1 item 2 and under the provision of item 3 of the same paragraph, if the taxpayer who has filed the overdue return or revised return as provided for in the same item has not made a full payment of interest on delinquent tax on the day of payment as provided for in Article 33 paragraphs 2 or 3, the chief of taxation office shall press for the payment of the interest on delinquent tax to be paid in accordance with the provision of Article 9 of the National Tax Collection Law.

8　In case a taxpayer is liable for the additional payment of interest on delinquent tax in accordance with the provision of paragraph 1 or where interest on delinquent tax is to be collected additionally in accordance with the provision of paragraph 3, if the amount of the tax which has been paid by such taxpayer does not reach the total of the amount of accessions tax to be paid in accordance with the provision of Article 33 paragraphs 1 to 3 inclusive or of deficiency tax to be collected in accordance with the provision of Article 37 and the amount of interest on delinquent tax to be paid or collected in addition to the amount of these taxes, the amount of tax which has been paid shall be deemed to have been assigned to the amount of accessions tax or of deficiency tax concerned, until the amount of tax which has been paid reaches the amount of accessions tax or of deficiency tax concerned; provided that, the application of the provision of Article 28 of the National Tax Collection Law shall not be precluded.

Article 52.　A person who received the approval of the deferred payment shall, if he comes under any of the following items, pay additionally the interest on delinquent tax as enumerated in the respective item when he pays the installment tax. The provision of paragraph 6 of the preceding Article shall apply mutatis mutandis to this case:

2　In case a person who received the approval of deferred payment has not made a full payment of the interest on delinquent tax under the preceding paragraph by the due date for payment of the installment tax, the chief of the taxation office shall press for the payment of the interest on delinquent tax under the same paragraph in accordance with the provision of Article 9 of the National Tax Collection Law.

3　In case the amount of tax paid by a person who received the approval of deferred payment does not reach the total of the installment tax to be paid and the interest on delinquent tax to be paid additionally by the respective due date for payment, the amount of tax paid by him shall be deemed to have been assigned to the said installment tax, until the amount of tax paid by him reaches the said installment tax;provided that the application of the provision of Article 28 of the National Tax Collection Law shall not be precluded.

4　In case a person who received the approval of deferred payment has received the cancellation of the approval of deferred payment, in accordance with the provision of Article 39 paragraph 5 or Article 40 paragraph 2, the aggregate of the installment tax to be paid by him after the time of cancellation shall be deemed the installment tax of which due date of payment has come at the time of the cancellation, for the purpose of the application of the provisions of the preceding three paragraphs.

Article 53.　In case the ordinary return (including the overdue return to be filed by a person as enumerated in Article 38 paragraph 2 item 2) has been filed, if the correction under the provision of Article 35 paragraph 1 or 3 has been made or if the revised return has been filed, the chief of taxation office shall, if he recognizes no justifiable reason for the false estimation of the taxable value or the accessions tax liability reported on the ordinary return or revised return filed before the said correction or revised return, collect the negligence additional tax equivalent to the amount computed by applying 5% to the amount of deficiency tax, as referred to under the provision of Article 37, which is determined by such correction, or to the amount of the accessions tax liability to be paid in accordance with the provision of Article 33 paragraph 3 by filing of such revised return.

2　In the case coming under any of the following items, if the chief of taxation office has recognized no justifiable reason for failure to file the ordinary return in the case under items 1 and 2, for failure to file the ordinary return or overdue return in the case under items 3 and 4, or for false statement of the taxable value or the accessions tax amount reported on the ordinary return filed before the correction or revised return or on the revised return in the case under items 2 and 4, he shall collect the nonfiling additional tax equivalent to the amount as computed by multiplying the applicable amount of the accessions tax liability as provided for in the respective item, by 10% for a period not longer than a month, by 15% for a period longer than one month and not longer than two months, by 20% for a period longer than two months and not longer than three months and by 25% for a period longer than three months, according to the length of the applicable period as provided for in the respective items:

3　In case the overdue return or the revised return has been filed, if such return has been filed by the taxpayer without anticipating that the correction or determination under the provision of Article 35 will be made on the basis of the investigation by the tax official on the taxpayer who has filed the said overdue return or revised return, the chief of taxation office shall not collect the non-filing additional tax equivalent to the amount as computed by applying 5% to the amount of the negligence additional tax with respect to the accessions tax to be paid in accordance with the provision of Article 33 paragraph 3 by the filing of the said revised return, or to the amount of the accessions tax to be paid in accordance with the provision of Article 33 paragraph 2 or 3 by the filing of the said overdue return or revised return.

4　The provision of Article 51 paragraph 5 and 6 shall apply mutatis mutandis to the case where the negligence additional tax or non-filing additional tax is collected.

5　The chief of taxation office shall, when he has determined the amount of the negligence additional tax or the non-filing additional tax, notify the taxpayer of the amount of tax determined.

6　The provision of Article 32 paragraph 5 shall apply mutatis mutandis to the case under the preceding paragraph.

Article 54.　In the case coming under the provision of paragraph 1 of the preceding Article, if the taxpayer has concealed or masqueraded the matters to be used as a basis of the computation of taxable value and has filed the ordinary return or the revised return based on such concealed or masqueraded matters, the chief of taxation office shall collect the heavy additional tax liability equivalent to the amount as computed by applying 50% to the amount of deficiency tax or accessions tax to be used as a basis of the computation of the negligence additional tax, in lieu of the amount of negligence additional tax under the same paragraph.

2　In the case coming under the provision of paragraph 2 of the preceding Article, there exists a fact coming under any of the following items, the chief of taxation office shall collect, in addition to non-filing additional tax, the heavy additional tax equivalent to the amount as computed by applying 50% to the amount of accessions tax or deficiency tax as enumerated in each item of the same paragraph:

3　In the case coming under the provision of the preceding two paragraphs, if there exists such cause as referred to under the provision of paragraph 3 of the preceding Article in respect to the filing of the overdue return or the revised return, the chief of taxation office shall not collect the heavy additional tax with respect to the accessions tax liability to be paid, in accordance with the provision of Article 33 paragraph 2 or 3, by the filing of the said overdue return or revised return.

4　The provision of paragraphs 4 to 6 inclusive of the preceding Article shall apply mutatis mutandis to the case under paragraphs 1 and 2.

Article 55.　In case the ordinary return, overdue return or revised return is filed with respect to the accessions tax imposed upon the property which was acquired due to the succession or universal bequest, or where the statement under the provision of Article 57 paragraph 1 is filed with respect to the said property, or where the correction or determination under the provision of Article 35 is made with respect to the accessions tax imposed on the said property, if the whole or a part of the property which was acquired due to the said succession or universal bequest has not been divided by co-successors or universal legatee, it is deemed that each co-successor or universal legatee has acquired the undivided property concerned in proportion to the share in the succession or universal bequest as provided in the provisions of the Civil Code; provided that, in a case where the said property is divided later and the division is not made in proportion to the share in the succession or universal bequest, the taxpayer may, on the basis of the property as acquired due to the said division, file the ordinary return, overdue return or revised return, or request for correction in accordance with the provision of Article 32 paragraph 2, or the chief of taxation office may, on the basis of the property as acquired due to the said division, correct or determine in accordance with the provision of Article 35.

Article 56.　A person who has gifted the property shall file the statement entering the kihd and value of the property which he has gifted for the year (limited to the property to be the basis of the computation of taxable value), the name and domicile of the donee and the other matters as prescribed by Cabinet Order, with the chief of taxation office having jurisdiction over the domicile, during the period from the first day to the last day of February of the following year of the year in which the gift has been made; provided that, in a case where the sum of the value of property which has been gifted to one person in the year is less than 30,000 yen, the matters concerning the property which has been gifted to such person shall not be required to be entered in the statement concerned.

2　The provision of Article 27 paragraph 2 shall apply mutatis mutandis to the case under the preceding paragraph.

3　The provision of paragraph 1 shall not apply to the person whose domicile is not situated within the enforcement area of this Law during the filing period of the statement under the same paragraph.

Article 57.　A person coming under the provision of Article 1 shall, if the property which he has acquired due to the succession, bequest or gift from one person in the year (limited to the property to be the basis of the computation of taxable value is over 30,000 yen, file the statement entering therein, for each decedent, legator or donator, the kind and value of the property which he has acquired, the cause under which the property concerned has been acquired, the details concerning the deduction for liability, marital exemption or exemption for miners in a case where such deduction or exemption are taken with respect to the property concerned, and other matters as determined by Cabinet Order, with the chief of taxation office having jurisdiction over the place of tax payment, in the period from the first to the last day of February of the following year of the year in which he has acquired the property concerned (or, in a case where he has come to know the opening of the succession or bequest concerned on and after November 1 of the year, within four months from the day on which he has come to know).

2　The provisions of Article 27 paragraphs 2 and 3 shall apply mutatis mutandis to the case under the preceding paragraph.

3　The provision of paragraph 1 shall not apply to the person who is liable for the payment of the accessions tax for the year in which he has acquired the property as referred to under the same paragraph.

Article 58.　The mayor of city, town or village or other person administrating the matters concerning the family registration shall, if he has received the report on the decease or disappearance, be liable to inform the matters stated in the report concerned to the chief of taxation office having jurisdiction over the domicile of a person who has filed the report concerned.

Article 59.　A person as enumerated in any of the following items shall, if he has the place of business or others of similar nature within the enforcement area of this Law, file the protocol as enumerated in the respective item which was made in accordance with the form determined by Minister of Finance Ordinance with respect to the life insurance proceeds or retirement allowance, etc. which he paid or to the trust which he accepted, with the chief of the taxation office having jurisdiction over the place of business or others of similar nature which made the said protocol, by 15th of the following month; provided that, in a case where the amount of such insurance proceeds, retirement allowance, etc., right to receive benefit of trust or trust property as entered in separately for each recipient, receiver, beneficiary or truster, as enumerated in the respective items, is less than the amount as determined by Minister of Finance Ordinance, the matters concerning such amount shall not be required to be entered in the protocol concerned:

2　A corporation having its place of business within the enforcement area of this Law shall, in a case where the chief of taxation office requested to a taxpayer of the accessions tax or a person deemed to be liable to pay the accessions tax, make the requested protocol concerning the property or liability of the said person and file it.

Article 60.　A official of Tax Administration Agency, tax administration bureau or taxation office may, when it is necessary for the investigation concerning the accessions tax or collection of the accessions tax, inquire of a person as referred to under each of the following items, or examine the property of a person as referred to under item 1 or the books and documents concerning the said property:

2　In the case of inquiry or examination under the provision of the preceding paragraph, the official concerned shall carry the identification card with him to prove his status and show it, if requested by the party interested.

3　The authority for inquiry or examination under the provision of paragraph 1 shall not be interpreted as having been allowed for the search of crime.

Article 61.　In case the succession is opened, the chief of the taxation office having jurisdiction over the place where the succession was opened shall investigate the value of property, amount of liability and condition of reversion of the said property or liability, etc. of the decedent at the time of opening of the succession and inform it to the chief of taxation office having jurisdiction over the place of tax payment of the successor or legatee.

Article 62.　As regards a person coming under the provision of Article 1 item 1, the domicile situated within the enforcement area of this Law (in a case where he comes to have no domicile within the enforcement area of this Law, residence) shall be deemed to be the place of tax payment, for the purpose of the accessions tax.

2　A person coming under the provision of Article 1 item 2 or a person coming under the provision of item 1 of the same Article who is to have no domicile and residence shall determine the place of tax payment and report it to the chief of taxation office having jurisdiction over the place of tax payment. In a case where the report has not been made, the Director of the Tax Administration Agency shall designate the place of tax payment and notify it to the taxpayer.

Article 63.　A person coming under the provision of Article 1 item 2 shall, in order to dispose of the filing of ordinary return, overdue return or revised return and other business concerning the accessions tax, determine a tax agent among persons whose domiciles are situated within the enforcement area of this Law and report the name and domicile of the tax agent to the chief of taxation office having jurisdiction over the place of tax payment. The same shall apply to the case where a person coming under the provision of Article 1 item 1 has ceased to have domicile and residence within the enforcement area of this Law.

Article 64.　In case the admission of act or accounting of family corporation is deemed to result in the unjust decrease of the accessions tax burden on a shareholder, partner, their relative or others who are in the special relationship as may be prescribed by Cabinet Order with them, the chief of taxation office may compute the taxable value on his own opinion at the time of correction or determination under the provision of Article 35, notwithstanding the act or accounting concerned.

2　The "family corporation" under the preceding paragraph shall mean the family corporation as referred to under the provision of Article 7-(2) of the Corporation Tax Law (Law No.28 of 1947).

Article 65.　In case a gift or bequest of a property has been made to a corporation as enumerated in Article 5 paragraph 1 item 1 or 3 of the Corporation Tax Law which grants special benefit to its founder, partner, director, supervisor, person who made a gift or bequest to the corporation concerned, their relative or others who are in special relationship under paragraph 1 of the preceding Article with them. On the utilization of its institution, operation of reserved money, reversion of property in the case of dissolution, etc., a person who receives the special benefits from the said corporation shall be deemed to have acquired by gift or bequest the amount of money equivalent to the value of benefits received by the gift or bequest of the said property (excluding the property as enumerated in Article 12 paragraph 1 item 5), from the person who made the gift or bequest of the said property, at the time when the gift or bequest of the said property was made.

2　The provision of Article 12 paragraph 3 shall apply mutatis mutandis to the property as enumerated in paragraph 1 item 5 of the same Article, if there is fact as provided for in paragraph 3 of the same Article.

3　The provision of the preceding two paragraphs shall apply mutatis mutandis to benefits to be received by a person who receives special benefits from the corporation under paragraph 1 due to the establishment of the said corporation in a case where the corporation under paragraph 1 was established.

Article 66.　In case properties were donated or bequeathed to an unincorporated association or foundation which has representative or manager designated in charter, accessions tax shall be imposed upon such association or foundation deeming it to be an individual. In this case, as to the properties which have been acquired due to gifts or bequests made by two or more persons, the amount of accessions tax to be paid by the said association or foundation shall be the total of the accessions taxes which are respectively computed on the aggregated amount of the properties donated or bequeathed by each of the said persons.

2　The provision of the preceding Article shall apply mutatis mutandis to the case where a property was offered for the purpose of the establishment of such association or foundation as referred to in the same paragraph.

3　In the case of the preceding two paragraphs, the domicile of the association or foundation shall, for the purpose of the application of the provision of paragraph 1, be deemed to be situated in the place of its main business or trade.

Article 67.　The local public body shall not be authorized to impose the surtax on the accessions tax.

Article 68.　A person who has evaded the accessions tax by fraud or other unjust behaviors shall be punished with penal servitude for not more than three years and/or with a fine not more than 5,000,000 yen or both with the penal servitude and the fine.

2　In case the evaded accessions tax under the preceding paragraph exceeds 5,000,000 yen, the fine under the same paragraph may be increased up to the amount which exceeds 5,000,000 yen but not exceeds the amount equivalent to the evaded accessions tax amount, according to circumstances.

3　In the case under paragraph 1, the chief of the taxation office shall collect the evaded accessions tax at once.

Article 69.　A person who has failed to file a ordinary return or a statement under the provision of Article 57 paragraph 1 by the due date of filing without good reasons shall be punished with penal servitude for not more than one year or with a fine not more than 200,000 yen;provided, however, that the punishment may be remitted according to circumstances.

Article 70.　A person who comes under any one of the following items shall be punished with penal servitude for not more than one year or with a fine not more than 200,000 yen:

Article 71.　In case a representative of a corporation or a proxy, employee or other worker of a corporation or of an individual has violated the provisions of Article 68 paragraph 1, Article 69 or the preceding Article in connection with the business or the property of the corporation or the individual, the corporation and the individual, not only the person who has made such violation but also the corporation or the individual shall be punished with a fine under each Article concerned.

Article 72.　In case a person who is or was engaged in the business concerning the investigation of the accessions tax has divulged or abused the secrets acquired from the business, the person shall be punished with penal servitude for not more than two years or with a fine not more than 30,000 yen.

Article 73.　A person who has reported a falsehood about the facts under the provision of Article 50 paragraph 1 to the Director of the Tax Administration Agency or the chief of the tax administration bureau, regarding the accessions tax of other person, shall be punished with penal servitude for not more than three years or with a fine not more than 10,000 yen.

Article 74.　To a person who has committed the offense under Article 68 paragraph 1, the provisions of Article 48 paragraph 2, Article 63 and Article 66 of the Criminal Code (Law No.45 of 1907) shall not apply;provided, however, that this shall not hold good in respect to the case where the penal servitude is to be imposed or in respect to the penal servitude in the case where both the penal servitude and the fine are to be imposed.