Supplementary Provisions, Article 4, paragraph (1)
第一項
The provisions of Article 120, paragraph (4) (Filing an Income Tax Return) of the new Income Tax Act (including as applied mutatis mutandis under Article 122, paragraph (3) (Filing a Return to Receive a Refund), Article 123, paragraph (3) (Filing Tax Returns Showing Losses), Article 125, paragraph (4) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year), and Article 127, paragraph (4) (Filing a Tax Return in the Case of Absence From Japan Partway Through the Year) of the new Income Tax Act, and including as those provisions are applied mutatis mutandis under Article 166 (Application Mutatis Mutandis to Nonresidents) of the new Income Tax Act) apply where a Tax Return for income tax for 1984 or any subsequent year is filed on or after January 1, 1985.
新所得税法第百二十条第四項（確定所得申告）（新所得税法第百二十二条第三項（還付等を受けるための申告）、第百二十三条第三項（確定損失申告）、第百二十五条第四項（年の中途で死亡した場合の確定申告）及び第百二十七条第四項（年の中途で出国をする場合の確定申告）において準用する場合並びにこれらの規定を新所得税法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の規定は、昭和五十九年分以後の所得税に係る確定申告書を昭和六十年一月一日以後に提出する場合について適用する。