①A 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 on which 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), 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, were transferred to a Nonresident by gift, inheritance, or bequest (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 Article 60-3, paragraph (6) arises, if the circumstances come to fall under a case set forth in either of the items of paragraph (1) of the preceding Article 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 business income, capital gains, or miscellaneous income from the transfer of those Securities and similar interests, the amount of business income or miscellaneous income from the settlement of those unsettled margin transactions or similar transactions, or the amount of business income or miscellaneous income from the settlement of those unsettled derivatives transactions, to which the first sentence of paragraph (6) of that Article (including when applied pursuant to paragraph (7) of that Article) applies.

②The preceding paragraph applies mutatis mutandis to an heir granted a grace period as prescribed in Article 60-3, paragraph (8), to whom paragraph (8) of that Article (including as applied mutatis mutandis pursuant to paragraph (10) of that Article) applies, and to an individual prescribed in paragraph (10), item (i) of that Article and a person set forth in item (ii) of that paragraph. In such a case, the phrase "the first sentence 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 (10) of that Article)", and the phrase "the date on which a case set forth in any of the items of Article 60-3, paragraph (6) 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 Article 60-3, paragraph (8) or paragraph (10)".

③Paragraph (1) applies mutatis mutandis to a donor granted a grace period, or the applicable decedent or similar person of an heir granted a grace period, as prescribed in Article 60-3, paragraph (11), to whom that paragraph applies. In such a case, the phrase "the first sentence 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 (11) of that Article", and the phrase "the date on which a case set forth in any of the items of Article 60-3, paragraph (6) arises" is deemed to be replaced with "the day on which five years have elapsed from the date of the gift or the date of commencement of the inheritance (or the day on which 10 years have elapsed, if the donor granted a grace period or heir granted a grace period as prescribed in Article 60-3, paragraph (11) in connection with the gift, inheritance, or bequest has been granted a tax payment grace period under paragraph (1) or paragraph (2) of Article 137-3 pursuant to paragraph (3) of that Article (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income If Assets Are Transferred to a Nonresident by Gift or Similar Means Apply))".