①If a Resident who is required to file a return under Article 120, paragraph (1) (Filing Income Tax Returns) will be Absent From Japan between January 1 of the year following the relevant year and the deadline for filing the year's return, unless the Resident files a return under the provisions of Article 123, paragraph (1) (Filing Tax Returns Showing Losses), the Resident must file the return with the district tax office director by the start of the Resident's Absence From Japan.

②If a Resident who may file a return under Article 123, paragraph (1) will be Absent From Japan between January 1 of the year following the relevant year and February 15, the Resident may file the return with the district tax office director, even during that period.