Article 151-3Special Provisions on Amended Returns If a Nonresident Donee or Similar Person Returns to Japan or in Similar Cases
第百五十一条の三（非居住者である受贈者等が帰国をした場合等の修正申告の特例）
If grounds as set forth in the items of Article 19, paragraph (1) or the items of paragraph (2) of that Article (Amended Returns) of the Act on General Rules for National Taxes arise with regard to the income tax for the year that includes the date of the gift or the date of commencement of the inheritance because the gross income for the year of a Tax Return or determination includes the amount of business income, capital gains, or miscellaneous income from the transfer of Securities and similar interests as prescribed in Article 60-3, paragraph (1) (Special Provisions on Capital Gains and Similar Income If Assets Are Transferred to a Nonresident by Gift or Similar Means), the amount of business income or miscellaneous income from the settlement of unsettled margin transactions or similar transactions as prescribed in paragraph (2) of that Article, or the amount of business income or miscellaneous income from the settlement of unsettled derivatives transactions as prescribed in paragraph (3) of that Article, to which the first sentence of paragraph (6) of that Article (including when applied pursuant to paragraph (7) of that Article) applies, a person who has filed that Tax Return, or has been subject to that determination, for the income tax for the year that includes the date on which those Securities and similar interests or contracts for those unsettled margin transactions or similar transactions or unsettled derivatives transactions were transferred to a Nonresident by gift, inheritance, or bequest (including that person's heir) may file an Amended Return with the district director, but only within four months from the date on which a case set forth in any of the items of Article 60-3, paragraph (6) arises.
第六十条の三第一項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例）に規定する有価証券等又は同条第二項に規定する未決済信用取引等若しくは同条第三項に規定する未決済デリバティブ取引に係る契約を贈与、相続又は遺贈により非居住者に移転をした日の属する年分の所得税につき確定申告書を提出し、又は決定を受けた者（その相続人を含む。）は、当該確定申告書又は決定に係る年分の総所得金額のうちに同条第六項前段（同条第七項の規定により適用する場合を含む。）の規定の適用がある当該有価証券等の譲渡による事業所得の金額、譲渡所得の金額若しくは雑所得の金額、当該未決済信用取引等の決済による事業所得の金額若しくは雑所得の金額又は当該未決済デリバティブ取引の決済による事業所得の金額若しくは雑所得の金額が含まれていることにより、当該贈与の日又は相続の開始の日の属する年分の所得税につき国税通則法第十九条第一項各号又は第二項各号（修正申告）の事由が生じた場合には、第六十条の三第六項各号に掲げる場合に該当することとなつた日から四月以内に限り、税務署長に対し、修正申告書を提出することができる。
With regard to the application of the provisions of the Act on General Rules for National Taxes if an Amended Return has been filed under the preceding paragraph, the term "statutory Tax Return due date" in Article 70, paragraph (1) (Time Limit for Reassessment and Determination, etc. of National Tax) of that Act and the term "statutory payment due date" in Article 72, paragraph (1) (Extinctive Prescription of the Right to Collect National Tax) of that Act are deemed to be replaced with "the date on which an Amended Return was filed pursuant to Article 151-3, paragraph (1) (Special Provisions on Amended Returns If a Nonresident Donee or Similar Person Returns to Japan or in Similar Cases) of the Income Tax Act".
前項の規定による修正申告書の提出があつた場合における国税通則法の規定の適用については、同法第七十条第一項（国税の更正、決定等の期間制限）中「法定申告期限」とあり、及び同法第七十二条第一項（国税の徴収権の消滅時効）中「法定納期限」とあるのは、「所得税法第百五十一条の三第一項（非居住者である受贈者等が帰国をした場合等の修正申告の特例）の規定により修正申告書を提出した日」とする。