Article 127Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year
第百二十七条（年の中途で出国をする場合の確定申告）
If a Resident will become Absent From Japan partway through the year under circumstances constituting a case in which a return under Article 120, paragraph (1) (Filing Income Tax Returns) must be filed for the Resident's gross income, retirement income, and timber income from between January 1 of the relevant year and the start of the Resident's Absence From Japan, unless the Resident files a return under paragraph (3), the Resident must file a return with the district tax office director, giving the information set forth in the items of Article 120, paragraph (1) based on the circumstances as of that time, by the start of the Resident's Absence From Japan.
If a Resident will become absent from Japan partway through the year under circumstances constituting a case in which it is permissible to file a return under Article 122, paragraph (1) (Filing a Return to Receive a Refund) for the Resident's gross income, retirement income, and timber income from between January 1 of the relevant year and the start of the Resident's Absence From Japan, unless the Resident is permitted to file a return under the following paragraph, the Resident may file a return with the district director, giving the information set forth in the items of Article 120, paragraph (1) and the items of Article 122, paragraph (1) based on the circumstances as of that time.
If a Resident will become absent from Japan partway through the year under circumstances constituting a case in which it is permissible to file a return under Article 123, paragraph (1) (Filing Tax Returns Showing Losses) in connection with a Net Loss or Casualty Loss incurred between January 1 of the relevant year and the start of the Resident's Absence From Japan or in connection with a Net Loss or Casualty Loss incurred in any of the three years prior to the relevant year (or in any of the five years prior to the relevant year, if the provisions of Article 70-2, paragraphs (1) through (3) (Special Provisions on Deduction for Carryover of Net Loss Related to Specified Extraordinary Disasters) or Article 71-2, paragraph (1) (Special Provisions on Deduction for Carryover of Casualty Loss Related to Specified Extraordinary Disasters) apply), the Resident may file a return with the district director, giving the information set forth in the items of Article 123, paragraph (2) based on the circumstances as of that time, by the start of the Resident's Absence From Japan.
居住者は、年の中途において出国をする場合において、その年一月一日からその出国の時までの間における純損失の金額若しくは雑損失の金額又はその年の前年以前三年内（第七十条の二第一項から第三項まで（特定非常災害に係る純損失の繰越控除の特例）又は第七十一条の二第一項（特定非常災害に係る雑損失の繰越控除の特例）の規定の適用がある場合には、前年以前五年内）の各年において生じたこれらの金額について、第百二十三条第一項（確定損失申告）の規定による申告書を提出することができる場合に該当するときは、その出国の時までに、税務署長に対し、その時の現況により同条第二項各号に掲げる事項を記載した申告書を提出することができる。
The provisions of the second sentence of Article 120, paragraph (1) apply mutatis mutandis to the information to be given in a return under paragraph (1) or paragraph (2), and the provisions of paragraphs (3) through (7) of that Article apply mutatis mutandis to the filing of a return under the preceding three 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".