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This text is not in force yetIt on 1 January 2027, in 2 months
Read the text in force →所得税法施行令
Chapter VII Special Provisions on Requests for Reassessment
The law as Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 93 of 2026) leaves it, with the words it changes marked.
The main text is read a page at a time: a chapter to a page, and a long chapter in runs of articles. The whole main text, and the supplementary provisions and appended tables this amendment changes. Those it leaves untouched are on the page for the text in force.
The events specified by Cabinet Order prescribed in Article 152 (Special Provisions on Requests for Reassessment If Income in Each Class Changes) of the Act are the following events.
法第百五十二条（各種所得の金額に異動を生じた場合の更正の請求の特例）に規定する政令で定める事実は、次に掲げる事実とする。
the loss, by reason of the voidness of an act, of an economic result arising from a void act that was included in the events forming the basis for calculating the Income in Each Class (excluding the amount of business income and the amount of real property income and the amount of timber income arising from a business; the same applies in the following item) for the year to which the return form or determination of a Resident who has filed a Tax Return or has been subject to a determination relates;
確定申告書を提出し、又は決定を受けた居住者の当該申告書又は決定に係る年分の各種所得の金額（事業所得の金額並びに事業から生じた不動産所得の金額及び山林所得の金額を除く。次号において同じ。）の計算の基礎となつた事実のうちに含まれていた無効な行為により生じた経済的成果がその行為の無効であることに基因して失われたこと。
the rescission of an act that may be rescinded that was included in the events forming the basis for calculating the Income in Each Class for that year of the person set out in the preceding item.
前号に掲げる者の当該年分の各種所得の金額の計算の基礎となつた事実のうちに含まれていた取り消すことのできる行為が取り消されたこと。