Article 153Special Provisions on Requests for Reassessment Due to Reassessment of a Previous Year's Income Taxes
第百五十三条（前年分の所得税額等の更正等に伴う更正の請求の特例）
If circumstances come to fall under a case set forth in either of the following items due to the filing of an Amended Return or a Reassessment or determination involving an amount as set forth in Article 120, paragraph (1), item (i) or items (iii) through (v) (Filing Income Tax Returns), Article 122, paragraph (1), items (i) through (iii) (Filing a Return to Receive a Refund), or Article 123, paragraph (2), item (i) or items (v) through (viii) (Filing Tax Returns Showing Losses) which is required to be entered in a Tax Return, the Resident (or the heir of a Resident) that submitted the Amended Return or was subject to the Reassessment or determination may file a request with the district director for a Reassessment, under Article 23, paragraph (1) (Requests for Reassessment) of the Act on General Rules for National Taxes (referred to as a "request for Reassessment" in the following Article through Article 153-6 (Special Provisions on Requests for Reassessment If a Person Who Has Made a Departure from Japan Returns to Japan or in Similar Cases, and Related Provisions), Article 159 (Refunding Taxes Withheld, Based on Reassessment or Similar Decision), and Article 160 (Refunding of Prepaid Taxes Based on Reassessment or Similar Decision)), of the amount prescribed in the relevant item, but only within two months from the day following that on which the Resident submits the Amended Return or is notified of the Reassessment or determination. In such a case, the request for Reassessment must indicate the date that the Resident submitted the Amended Return or was notified of the Reassessment or determination, in addition to giving the information prescribed in Article 23, paragraph (3) of that Act:
確定申告書に記載すべき第百二十条第一項第一号若しくは第三号から第五号まで（確定所得申告）、第百二十二条第一項第一号から第三号まで（還付等を受けるための申告）又は第百二十三条第二項第一号若しくは第五号から第八号まで（確定損失申告）に掲げる金額につき、修正申告書を提出し、又は更正若しくは決定を受けた居住者（その相続人を含む。）は、その修正申告書の提出又は更正若しくは決定に伴い次の各号に掲げる場合に該当することとなるときは、その修正申告書を提出した日又はその更正若しくは決定の通知を受けた日の翌日から二月以内に限り、税務署長に対し、当該各号に規定する金額につき国税通則法第二十三条第一項（更正の請求）の規定による更正の請求（次条から第百五十三条の六まで（国外転出をした者が帰国をした場合等の更正の請求の特例等）、第百五十九条（更正等による源泉徴収税額等の還付）及び第百六十条（更正等による予納税額の還付）において「更正の請求」という。）をすることができる。この場合においては、更正請求書には、同法第二十三条第三項に規定する事項のほか、その修正申告書を提出した日又はその更正若しくは決定の通知を受けた日を記載しなければならない。
an amount as set forth in Article 120, paragraph (1), items (iii) through (v) for a year for which a determination has been made, in or after the year subsequent to that of the Amended Return, Reassessment, or determination (or any such amount following the filing of an Amended Return or a Reassessment, if an Amended Return has been filed or a Reassessment has been made), is now overstated;
その修正申告書又は更正若しくは決定に係る年分の翌年分以後の各年分で決定を受けた年分に係る第百二十条第一項第三号から第五号までに掲げる金額（当該金額につき修正申告書の提出又は更正があつた場合には、その申告又は更正後の金額）が過大となる場合
an amount as set forth in Article 122, paragraph (1), item (ii) or item (iii) or Article 123, paragraph (2), item (vii) or item (viii) for a year for which a determination has been made, in or after the year subsequent to that of the Amended Return, Reassessment, or determination (or any such amount following the filing of an Amended Return or a Reassessment, if an Amended Return has been filed or a Reassessment has been made), is now understated.
その修正申告書又は更正若しくは決定に係る年分の翌年分以後の各年分で決定を受けた年分に係る第百二十二条第一項第二号若しくは第三号又は第百二十三条第二項第七号若しくは第八号に掲げる金額（当該金額につき修正申告書の提出又は更正があつた場合には、その申告又は更正後の金額）が過少となる場合