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Article 151-6Special Provisions on Amended Returns upon Division of the Estate or Similar Event

第百五十一条の六（遺産分割等があつた場合の修正申告の特例）

If, due to any of the following events that has occurred with regard to a Resident to whom the provisions of Article 60-3, paragraphs (1) through (3) (Special Provisions on Capital Gains and Similar Income If Assets Are Transferred to a Nonresident by Gift or Similar Means) have been applied for the income tax for the year that includes the date of commencement of the succession (hereinafter referred to as a "division of the estate or similar event" in this paragraph), there has been an increase or decrease in the Securities and similar interests as prescribed in paragraph (1) of that Article, or contracts for unsettled margin transactions or similar transactions as prescribed in paragraph (2) of that Article or unsettled derivatives transactions as prescribed in paragraph (3) of that Article (referred to as "covered assets" in item (i)), involved in the inheritance or bequest that were transferred to a Nonresident, and as a result 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 Resident's income tax for the year that includes the date of commencement of the succession, the Resident's heir must file an Amended Return for the income tax for the year that includes the date of commencement of the succession within four months from the date on which the division of the estate or similar event occurred, and must pay the amount of tax payable as a result of filing that return within that time limit:

相続の開始の日の属する年分の所得税につき第六十条の三第一項から第三項まで（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）の規定の適用を受けた居住者について生じた次に掲げる事由（以下この項において「遺産分割等の事由」という。）により、非居住者に移転した相続又は遺贈に係る同条第一項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（第一号において「対象資産」という。）が増加し、又は減少したことに基因して、当該居住者の当該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、その相続人は、当該遺産分割等の事由が生じた日から四月以内に、当該相続の開始の日の属する年分の所得税についての修正申告書を提出し、かつ、当該期限内に当該申告書の提出により納付すべき税額を納付しなければならない。

where the provisions of Article 60-3, paragraphs (1) through (3) had been applied on the basis that covered assets involved in an inheritance or bequest had been transferred to Nonresidents in accordance with the shares in inheritance or the proportions of universal bequests under the provisions of the Civil Code (Act No. 89 of 1896) (excluding Article 904-2 (Contributory Portion)), the covered assets have subsequently been divided, and the covered assets transferred to Nonresidents by that division have come to differ from the covered assets treated as having been transferred to Nonresidents in accordance with those shares in inheritance or proportions of universal bequests;

相続又は遺贈に係る対象資産について民法（明治二十九年法律第八十九号）（第九百四条の二（寄与分）を除く。）の規定による相続分又は包括遺贈の割合に従つて非居住者に移転があつたものとして第六十条の三第一項から第三項までの規定の適用がされていた場合において、その後当該対象資産の分割が行われ、当該分割により非居住者に移転した対象資産が当該相続分又は包括遺贈の割合に従つて非居住者に移転したものとされた対象資産と異なることとなつたこと。

a change in the heirs due to an affiliation, a judicial decision becoming final and binding concerning the disinheritance of an heir or the rescission of a disinheritance, under Article 787 (Action for Affiliation) or Articles 892 through 894 (Disinheritance of Presumptive Heirs and Related Matters) of the Civil Code, a recovery of inheritance as prescribed in Article 884 (Right to Claim Recovery of Inheritance) of that Code, the rescission of a renunciation of inheritance under Article 919, paragraph (2) (Withdrawal and Rescission of Acceptance and Renunciation of Inheritance) of that Code, or any other event;

民法第七百八十七条（認知の訴え）又は第八百九十二条から第八百九十四条まで（推定相続人の廃除等）の規定による認知、相続人の廃除又はその取消しに関する裁判の確定、同法第八百八十四条（相続回復請求権）に規定する相続の回復、同法第九百十九条第二項（相続の承認及び放棄の撤回及び取消し）の規定による相続の放棄の取消しその他の事由により相続人に異動を生じたこと。

the discovery of a will concerning a bequest, or the renunciation of a bequest;

遺贈に係る遺言書が発見され、又は遺贈の放棄があつたこと。

the occurrence of an event specified by Cabinet Order as equivalent to the events prescribed in the preceding three items.

前三号に規定する事由に準ずるものとして政令で定める事由が生じたこと。

If the circumstances come to fall under the preceding paragraph and no Amended Return is filed, the competent district director for the locality in which the taxpayer pays taxes makes a Reassessment of the amount of income, the amount of income tax, and the other information that should have been indicated in that return.

前項の規定に該当することとなつた場合において、修正申告書の提出がないときは、納税地の所轄税務署長は、当該申告書に記載すべきであつた所得金額、所得税の額その他の事項につき更正を行う。

The provisions of Article 151-4, paragraph (4) (Special Provisions on Amended Returns If the Acquisition Cost of Securities and Similar Interests Acquired by Inheritance Changes or in Similar Cases) apply mutatis mutandis to an Amended Return under paragraph (1) or a Reassessment under the preceding paragraph. In such a case, the phrase "the deadline for filing prescribed in paragraph (1) or paragraph (2)" in paragraph (4), items (i) and (ii) of that Article is deemed to be replaced with "the deadline for filing prescribed in Article 151-6, paragraph (1) (Special Provisions on Amended Returns upon Division of the Estate or Similar Event)", and the phrase "Article 151-4, paragraph (1) or paragraph (2) (Special Provisions on Amended Returns If the Acquisition Cost of Securities and Similar Interests Acquired by Inheritance Changes or in Similar Cases)" in item (ii) of that paragraph is deemed to be replaced with "Article 151-6, paragraph (1) (Special Provisions on Amended Returns upon Division of the Estate or Similar Event)".

第百五十一条の四第四項（相続により取得した有価証券等の取得費の額に変更があつた場合等の修正申告の特例）の規定は、第一項の規定による修正申告書又は前項の更正について準用する。この場合において、同条第四項第一号及び第二号中「第一項又は第二項に規定する提出期限」とあるのは「第百五十一条の六第一項（遺産分割等があつた場合の修正申告の特例）に規定する提出期限」と、同号中「第百五十一条の四第一項又は第二項（相続により取得した有価証券等の取得費の額に変更があつた場合等の修正申告の特例）」とあるのは「第百五十一条の六第一項（遺産分割等があつた場合の修正申告の特例）」と読み替えるものとする。

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Article 151-6Special Provisions on Amended Returns upon Division of the Estate or Similar Event