Article 153-4Special Provisions on Requests for Reassessment If the Acquisition Cost of Securities and Similar Interests Acquired by Inheritance Changes or in Similar Cases
第百五十三条の四（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更正の請求の特例）
If a Resident has transferred Securities and similar interests as prescribed in Article 60-2, paragraph (1) (Special Provisions on Capital Gains and Similar Income upon Departure from Japan) that the Resident acquired by inheritance or bequest, and, on or after the date of the transfer, the circumstances come to fall under any of the cases set forth in the following items because the main clause of paragraph (6) of that Article (including when applied pursuant to paragraph (7) of that Article; the same applies in the following paragraph) or the first sentence of Article 60-3, paragraph (6) (Special Provisions on Capital Gains and Similar Income If Assets Are Transferred to a Nonresident by Gift or Similar Means) (including when applied pursuant to paragraph (7) of that Article; the same applies in the following paragraph) has been applied, or because an Amended Return has been filed under Article 151-6, paragraph (1) (Special Provisions on Amended Returns upon Division of the Estate or Similar Event) or a Reassessment has been made based on a request for Reassessment under the following Article, with regard to the income tax of the decedent involved in that inheritance or bequest for the year that includes the date of commencement of the inheritance, and the circumstances come to fall under a case set forth in either of the items of Article 153-2, paragraph (1) (Special Provisions on Requests for Reassessment If a Person Who Has Made a Departure from Japan Returns to Japan or in Similar Cases) with regard to the Resident's income tax for the year that includes the date of the transfer, the Resident (including the Resident's heir) may file a request for Reassessment with the district director for the income tax for the year that includes the date of the transfer within four months from the date specified in the relevant item:
居住者が相続又は遺贈により取得した第六十条の二第一項（国外転出をする場合の譲渡所得等の特例）に規定する有価証券等の譲渡をした場合において、当該譲渡の日以後に当該相続又は遺贈に係る被相続人の当該相続の開始の日の属する年分の所得税につき、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。次項において同じ。）若しくは第六十条の三第六項前段（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）（同条第七項の規定により適用する場合を含む。次項において同じ。）の規定の適用があつたこと又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）の規定による修正申告書の提出若しくは次条の規定による更正の請求に基づく更正があつたことにより、次の各号に掲げる場合に該当し、かつ、当該居住者の当該譲渡の日の属する年分の所得税につき第百五十三条の二第一項各号（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）に掲げる場合に該当することとなるときは、当該居住者（その相続人を含む。）は、それぞれ次の各号に定める日から四月以内に、税務署長に対し、当該譲渡の日の属する年分の所得税について更正の請求をすることができる。
if, as a result of the application of the proviso to Article 60-2, paragraph (4), the amount to be deducted as necessary expenses or acquisition cost in calculating the amount of business income, capital gains, or miscellaneous income from the transfer of the Securities and similar interests has increased: the date on which an Amended Return was filed under Article 151-2, paragraph (1) (Special Provisions on Amended Returns If a Person Who Has Made a Departure from Japan Returns to Japan or in Similar Cases) for the income tax of the decedent, or the date on which a Reassessment was made based on a request for Reassessment under Article 153-2, paragraph (1);
第六十条の二第四項ただし書の規定の適用により当該有価証券等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額の計算上必要経費又は取得費として控除すべき金額が増加した場合 当該被相続人の所得税につき第百五十一条の二第一項（国外転出をした者が帰国をした場合等の修正申告の特例）の規定による修正申告書を提出した日又は第百五十三条の二第一項の規定による更正の請求に基づく更正があつた日
if, because the proviso to Article 60-3, paragraph (4) has been applied or the main clause of that paragraph has ceased to apply, the amount to be deducted as necessary expenses or acquisition cost in calculating the amount of business income, capital gains, or miscellaneous income from the transfer of the Securities and similar interests has increased: the date on which an Amended Return was filed under Article 151-3, paragraph (1) (Special Provisions on Amended Returns If a Nonresident Donee or Similar Person Returns to Japan or in Similar Cases) or Article 151-6, paragraph (1) for the income tax of the decedent, or the date on which a Reassessment was made based on a request for Reassessment under paragraph (1) of the preceding Article or the following Article.
第六十条の三第四項ただし書の規定の適用があつたこと又は同項本文の規定が適用されないこととなつたことにより、当該有価証券等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額の計算上必要経費又は取得費として控除すべき金額が増加した場合 当該被相続人の所得税につき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）若しくは第百五十一条の六第一項の規定による修正申告書を提出した日又は前条第一項若しくは次条の規定による更正の請求に基づく更正があつた日
If a Resident has settled unsettled margin transactions or similar transactions as prescribed in Article 60-2, paragraph (2) or unsettled derivatives transactions as prescribed in paragraph (3) of that Article, the contracts for which the Resident received by inheritance or bequest, and, on or after the date of the settlement, the circumstances come to fall under any of the cases set forth in the following items because the main clause of paragraph (6) of that Article or the first sentence of Article 60-3, paragraph (6) has been applied, or because an Amended Return has been filed under Article 151-6, paragraph (1) or a Reassessment has been made based on a request for Reassessment under the following Article, with regard to the income tax of the decedent involved in that inheritance or bequest for the year that includes the date of commencement of the inheritance, and the circumstances come to fall under a case set forth in either of the items of Article 153-2, paragraph (1) with regard to the Resident's income tax for the year that includes the date of the settlement, the Resident (including the Resident's heir) may file a request for Reassessment with the district director for the income tax for the year that includes the date of the settlement within four months from the date specified in the relevant item:
居住者が相続又は遺贈によりその契約の移転を受けた第六十条の二第二項に規定する未決済信用取引等又は同条第三項に規定する未決済デリバティブ取引の決済をした場合において、当該決済の日以後に当該相続又は遺贈に係る被相続人の当該相続の開始の日の属する年分の所得税につき、同条第六項本文若しくは第六十条の三第六項前段の規定の適用があつたこと又は第百五十一条の六第一項の規定による修正申告書の提出若しくは次条の規定による更正の請求に基づく更正があつたことにより、次の各号に掲げる場合に該当し、かつ、当該居住者の当該決済の日の属する年分の所得税につき第百五十三条の二第一項各号に掲げる場合に該当することとなるときは、当該居住者（その相続人を含む。）は、それぞれ次の各号に定める日から四月以内に、税務署長に対し、当該決済の日の属する年分の所得税について更正の請求をすることができる。
if, as a result of the application of the proviso to Article 60-2, paragraph (4), the amount equivalent to the amount of loss to be added in calculating the amount of business income or miscellaneous income from the settlement of the unsettled margin transactions or similar transactions or unsettled derivatives transactions has decreased: the date on which an Amended Return was filed under Article 151-2, paragraph (1) for the income tax of the decedent, or the date on which a Reassessment was made based on a request for Reassessment under Article 153-2, paragraph (1);
第六十条の二第四項ただし書の規定の適用により当該未決済信用取引等又は未決済デリバティブ取引の決済による事業所得の金額又は雑所得の金額の計算上加算すべき損失の額に相当する金額が減少した場合 当該被相続人の所得税につき第百五十一条の二第一項の規定による修正申告書を提出した日又は第百五十三条の二第一項の規定による更正の請求に基づく更正があつた日
if, because the proviso to Article 60-3, paragraph (4) has been applied or the main clause of that paragraph has ceased to apply, the amount equivalent to the amount of loss to be added in calculating the amount of business income or miscellaneous income from the settlement of the unsettled margin transactions or similar transactions or unsettled derivatives transactions has decreased: the date on which an Amended Return was filed under Article 151-3, paragraph (1) or Article 151-6, paragraph (1) for the income tax of the decedent, or the date on which a Reassessment was made based on a request for Reassessment under paragraph (1) of the preceding Article or the following Article.
第六十条の三第四項ただし書の規定の適用があつたこと又は同項本文の規定が適用されないこととなつたことにより、当該未決済信用取引等又は未決済デリバティブ取引の決済による事業所得の金額又は雑所得の金額の計算上加算すべき損失の額に相当する金額が減少した場合 当該被相続人の所得税につき第百五十一条の三第一項若しくは第百五十一条の六第一項の規定による修正申告書を提出した日又は前条第一項若しくは次条の規定による更正の請求に基づく更正があつた日