①If an amount set forth in any of items (i) through (iii) arises in connection with a Resident's income tax for the year, the Resident may file a return with the district director, giving the information set forth in the items of Article 120, paragraph (1) (Filing Income Tax Returns) as well as the following information, to receive a refund pursuant to the provisions of Article 138, paragraph (1) (Refunding Tax Withheld) or Article 139, paragraph (1) or paragraph (2) (Refunding Prepaid Taxes), unless the Resident is permitted to file a return under paragraph (1) of the following Article:

②Even if the circumstances do not constitute a case in which a Resident is required to file a return under Article 120, paragraph (1) or is permitted to file a return under the preceding paragraph or paragraph (1) of the following Article, if it is necessary for the Resident to do so in order to apply Article 95, paragraph (2) or paragraph (3) (Foreign Tax Credit) to income taxes in or after the subsequent year, the Resident may file a return with the district director, giving the information set forth in the items of Article 120, paragraph (1).

③The provisions of the second sentence of Article 120, paragraph (1) apply mutatis mutandis to the information to be given in a return under the preceding two paragraphs, and the provisions of paragraphs (3) through (7) of that Article apply mutatis mutandis to the filing of a return under the preceding two paragraphs. In such a case, the term "Filing Deadline" in paragraph (5) of that Article is deemed to be replaced with "Filing Deadline (or the day on which the return is filed, if the return is a return of refund claim as prescribed in Article 61, paragraph (1), item (ii) (Special Provisions for Base Period for Calculation of Amount of Delinquent Tax) of the Act on General Rules for National Taxes)", and the term "Act on General Rules for National Taxes" is deemed to be replaced with "that Act".