相続税法の一部を改正する法律

In Article 7, "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))" shall be amended as "a person responsible for his care ((this shall mean a spouse and the relative as referred to in Article 877 of the Civil Code (Law No.9 of 1898))" .

第十二條第一項に次の一号を加える。

The following one item shall be added in Article 12 paragraph 1:

七　第三條第一項第一号に掲げる保険金の合計額のうち十万円までの金額

(7)　The amount of money up to 100,000 yen out of the total of the insurance proceeds as enumerated in Article 3 paragraph 1 item (1).

第十四條第二項中「骨牌税、」を削り、「地方税法（昭和二十五年法律第＿＿＿号）」を「地方税法（昭和二十五年法律第二百二十六号）」に改める。

In Article 14 paragraph 2, "playing-set tax," shall be deleted and "the Local Tax Law (Law No.1950)" shall be amended as "the Local Tax Law (Law No.226 of 1950)" .

第三十五條の次に次の一條を加える。

The following one Article shall be added next to Article 35:

（更正の期間）

(Term for Correction)

第三十五條の二　確定申告書、最終確定申告書若しくはこれらの申告書に係る期限後申告書又は第五十七條第一項の規定による明細書（当該明細書の提出期限後に提出された明細書を含む。）を提出した者のこれらの申告書又は明細書に係る年分の課税価格又は相続税額については、前條の規定による更正（課税価格又は相続税額を減額する更正を除く。）又は決定は、確定申告書、最終確定申告書又は第五十七條第一項の規定による明細書の提出期限から三年を経過した日（その日前に申告書又は明細書の提出があつた場合には、その日と申告書又は明細書を提出した日から二年を経過した日とのいずれか遅い日）以後においては、することができない。但し、詐僞その他不正の行為により相続税を免れた者の当該相続税については、この限りでない。

Article 35-(2).　With respect to the taxable value or accessions tax for the taxable year for which a person filed the return, final return or overdue return relating to such return or final return, or statement under the provision of Article 57 paragraph 1, (including the statement which was filed after the due date of filing the said statement), the correction (excluding the correction to decrease the taxable value or accessions tax amount) or determination under the provision of the preceding Article may not be made on or after the date on which three years have elapsed from the due date of filing the return, final return or statement under the provision of Article 75 paragraph 1 (or, if the return, final return, over due return or statement were filed before the said date, on or after the said date or the date on which two years have elapsed from the actual filing date of the return, final return, overdue return or statement, whichever is the later);provided that this shall not apply to the accessions tax imposed on the person who was exempted from the accession tax by fraud or other unjust action.

２　前項の規定は、時効に関する他の法律の規定の適用を妨げるものと解してはならない。

2　The provisions of the preceding paragraph shall not be construed to prevent the application of the provisions of other laws concerning the prescription.

第三十六條第一項中「前條」を「第三十五條」に改める。

In Article 36 paragraph 1, "the preceding Article" shall be amended as "Article 35" .

第四十五條第六項中「国税庁長官又は」を削る。

In Article 45 paragraph 6, "the Director of Tax Administration Agency or" shall be deleted.

第五十六條第一項中「二月一日から同月末日」を「一月一日から同月三十一日」に改める。

In Article 56 paragraph 1, "from the first day to the last day of February" shall be amended as "from January 1 to 31" .

附　則

Supplementary Provisions:

１　この法律は、公布の日から施行する。但し、第十二條第一項第七号及び第三十五條の二の改正規定は、昭和二十六年一月一日以後に相続、遺贈又は贈与に因り取得した財産に係る相続税から適用する。

1　This Law shall come into force as from the day of its promulgation;provided that the amended provisions of Article 12 paragraph 1 item (7) and Article 35-(2) shall apply to the accessions tax to be imposed on the property acquired due to a succession, bequest or gift on or after January 1, 1951.

２　この法律施行の際、昭和二十六年一月一日以後に相続又は遺贈に因り相続税法第三條第一項第一号に掲げる財産を取得した者が当該財産の価額を課税価格に算入した概算申告書を提出している場合において、当該申告に係る課税価格又は相続税額が同法第十二條第一項第七号の改正規定の施行に因り過大となることとなつたときは、この者は、この法律施行後四月以内に、当該概算申告書に係る同法第三十二條第一項の規定による更正の請求をすることができる。

2　In a case where a person who acquired the property enumerated in Article 3 paragraph 1 item (1) of the Accessions Tax Law due to a succession or bequest on or after January 1, 1951 has filed, at the time of enforcement of this Law, the estimative return in which the value of such property was included into the taxable value, if the taxable value or accessions tax amount stated in such return has been excessive as a result of the enforcement of the amended provision of Article 12 paragraph 1 item (7) of the same Law, he may claim the correction on such estimative return under the provision of Article 32 paragraph 1 of the same Law within four months after the enforcement of this Law.

３　昭和二十五年十二月三十一日までに相続、遺贈又は贈与に因り取得した財産について確定申告書、最終確定申告書若しくはこれらの申告書に係る期限後申告書又は相続税法第五十七條第一項の規定による明細書（当該明細書の提出期限後に提出された明細書を含む。）を提出した者のこれらの申告書又は明細書に係る年分の課税価格又は相続税額については、詐僞その他不正の行為により当該相続税を免れた場合を除く外、昭和三十年四月一日以後は、時効期間満了前でも、同法第三十五條の規定による課税価格又は相続税額の更正（課税価格又は相続税額を減額する更正を除く。）又は決定をすることができない。

3　With respect to the taxable value or accessions tax for the taxable year for which a person filed the return, final return or overdue return relating to such return or final return, or statement under the provision of Article 57 paragraph 1 of the Accessions Tax Law (including the statement which was filed after the due date of filing the said statement) as regards the property acquired due to succession, bequest or gift on or before December 31, 1950, the correction (excluding the correction to decrease the taxable value or accessions tax amount) or determination on taxable value or accessions tax amount under the provisions of Article 35 of the Accessions Tax Law shall not be made on or after April 1, 1955, even before the expiration of prescription term, except for cases where taxpayer has evaded the accessions tax by fraud or other unjust behaviours.

大蔵大臣　池田勇人

Minister of Finance　IKEDA Hayato

内閣総理大臣　吉田茂

Prime Minister　YOSHIDA Shigeru

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