Article 153-6Special Provisions on Requests for Reassessment If a Person Who Has Made a Departure from Japan Pays Foreign Income Tax
第百五十三条の六（国外転出をした者が外国所得税を納付する場合の更正の請求の特例）
A person who has filed a Tax Return 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 the person comes to pay foreign income tax, if, as a result of coming to pay foreign income tax as prescribed in Article 95-2, paragraph (1) (Special Provisions on Foreign Tax Credit in Connection with the Special Provisions on Capital Gains and Similar Income upon Departure from Japan) to which paragraph (1) of that Article (including as applied mutatis mutandis pursuant to paragraph (2) of that Article) applies, the circumstances come to fall under the case set forth in Article 153-2, paragraph (1), item (i) (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 income tax for that year.
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）に規定する国外転出の日の属する年分の所得税につき確定申告書を提出した者（その相続人を含む。）は、第九十五条の二第一項（国外転出をする場合の譲渡所得等の特例に係る外国税額控除の特例）（同条第二項において準用する場合を含む。）の規定の適用がある同条第一項に規定する外国所得税を納付することとなることにより、当該年分の所得税につき第百五十三条の二第一項第一号（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、当該外国所得税を納付することとなる日から四月以内に、税務署長に対し、更正の請求をすることができる。