Article 153-2Special Provisions on Requests for Reassessment If a Person Who Has Made a Departure from Japan Returns to Japan or in Similar Cases
第百五十三条の二（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）
A person who has filed a Tax Return, or has been subject to a determination, for the income tax for the year that includes the date of a departure from Japan as prescribed in Article 60-2, paragraph (1) (Special Provisions on Capital Gains and Similar Income upon Departure from Japan) (including that person's heir) may file a request for Reassessment with the district director within four months from the date on which a case set forth in any of the items of paragraph (6) of that Article arises, if the circumstances come to fall under either of the following cases with regard to the income tax for that year because the gross income for the year of the Tax Return or determination includes the amount of income from transfers of Securities and similar interests as prescribed in paragraph (6) of that Article to which the main clause of paragraph (6) of that Article (including when applied pursuant to paragraph (7) of that Article) applies:
if the amount set forth in Article 120, paragraph (1), items (iii) through (v) (Filing Income Tax Returns) (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) becomes overstated;
第百二十条第一項第三号から第五号まで（確定所得申告）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
if the amount set forth in 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) (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) becomes understated.
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（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
The preceding paragraph applies mutatis mutandis to an individual to whom Article 60-2, paragraph (8) (including as applied mutatis mutandis pursuant to paragraph (9) of that Article) applies. In such a case, the phrase "the main clause of paragraph (6) of that Article (including when applied pursuant to paragraph (7) of that Article)" in the preceding paragraph is deemed to be replaced with "paragraph (8) of that Article (including as applied mutatis mutandis pursuant to paragraph (9) of that Article)", and the phrase "the date on which a case set forth in any of the items of that paragraph arises" is deemed to be replaced with "the date of the transfer or settlement, or of the transfer by gift or inheritance with limited liability, prescribed in paragraph (8) or paragraph (9) of that Article".
Paragraph (1) applies mutatis mutandis to an individual to whom Article 60-2, paragraph (10) applies. In such a case, the phrase "the main clause of paragraph (6) of that Article (including when applied pursuant to paragraph (7) of that Article)" in paragraph (1) is deemed to be replaced with "paragraph (10) of that Article", and the phrase "the date on which a case set forth in any of the items of that paragraph arises" is deemed to be replaced with "the day on which five years have elapsed from that date (or the day on which 10 years have elapsed, if the person has been granted a tax payment grace period under paragraph (1) of Article 137-2 pursuant to paragraph (2) of that Article (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Departure from Japan Apply))".
第一項の規定は、第六十条の二第十項の規定の適用がある個人について準用する。この場合において、第一項中「同条第六項本文（同条第七項の規定により適用する場合を含む。）」とあるのは「同条第十項」と、「同項各号に掲げる場合に該当することとなつた日」とあるのは「同日から五年を経過する日（その者が第百三十七条の二第二項（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予）の規定により同条第一項の規定による納税の猶予を受けている場合にあつては、十年を経過する日）」と読み替えるものとする。
Read this with the articles around it
Tax Return
「確定申告書」
A final tax return filed under Part II, Chapter V, Section 2, Subsections 1 and 2 of this Act (including by nonresidents under Article 166), including one filed after the deadline.
Defined inArticle 2, paragraph (1), item (xxxvii)· applies throughout the law
Amended Returnmachine translation
「修正申告書」
An amended tax return as defined in Article 19, paragraph (3) of the Act on General Rules for National Taxes: a return a taxpayer files to correct tax already declared or assessed.
Defined inArticle 2, paragraph (1), item (xxxix)· applies throughout the law
Reassessment
「更正」
A reassessment under Article 24 or, where the tax office corrects its own earlier reassessment or determination, Article 26 of the Act on General Rules for National Taxes, by which the district tax office director (税務署長) corrects the tax base or tax declared after an investigation.
Defined inArticle 2, paragraph (1), item (xliii)· applies throughout the law
determinationmachine translation
「決定」
A determination of tax under Article 25 of the Act on General Rules for National Taxes, by which the district tax office director (税務署長) fixes the tax base and tax of someone who should have filed a return and did not; in the Articles this definition lists, the word is used in another sense.
Defined inArticle 2, paragraph (1), item (xliv)· applies throughout the law, except in Articles 19, 44-2, 52, 57-4, 151-4, 159, 160 and 228-2
heirmachine translation
「相続人」
An heir, including, wherever this Act uses the word, a universal legatee (包括受遺者): a person to whom a will leaves all or a share of an estate as a whole, rather than particular property.
Defined inArticle 2, paragraph (2)· applies throughout the law
income from transfers of Securities and similarmachine translation
「有価証券等に係る譲渡所得等の金額」
The business, capital gains or miscellaneous income from the sale of securities and settlement of unsettled margin and derivatives transactions that are deemed to take place when a person leaves Japan; where its basis was concealed or falsified, the relief on returning to Japan within the period does not extend to it.
Short name set inArticle 60-2, paragraph (6)· applies only in this paragraph
request for Reassessmentmachine translation
「更正の請求」
A request to the tax office director (税務署長) under Article 23, paragraph (1) of the Act on General Rules for National Taxes, by a person who has filed a tax return, to reassess (更正) the tax base or tax amount it stated, because an error or a failure to follow the tax laws made the tax payable too high, or a net loss or refund too low or left it out.
Short name set inArticle 153, paragraph (1)· applies only in this provision and in Articles 153-2 to 153-6, 159 and 160
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.