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。
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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
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
foreign income taxmachine translation
「外国所得税」
A foreign income tax as defined in Article 95, paragraph (1) — a tax imposed under a foreign country's laws that corresponds to Japanese income tax, of a kind a Cabinet Order (政令) specifies — limited to one imposed by the country or region where the individual has a domicile, has had a residence for longer than a certain period, or holds nationality or something like it, because the individual has it there.
Defined inArticle 95-2, paragraph (1)· 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.