A person who should have submitted a return filed by the due date (including a person who was able to submit a return under Article 123, paragraph (1) (Filing Tax Returns Showing Losses), Article 125, paragraph (3) (Filing a Tax Return Showing Losses If the Taxpayer Has Died Partway Through the Year) or Article 127, paragraph (3) (Filing a Tax Return Showing Losses If the Taxpayer Will Become Absent From Japan Partway Through the Year) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of that Act) but did not submit that return within the time limit for its submission, and the heirs of those persons or any other person who has succeeded to all of the rights and obligations included in the property of those persons (in the case of a corporate split, limited to the corporation that succeeds to the liability of the split corporation to pay national taxes pursuant to the provisions of Article 7-2, paragraph (4) (Succession to the Obligation to Pay National Tax Pertaining to a Trust))) may submit a tax return to the district director even after the time limit for submission, until a determination is made under the provisions of Article 25 (Determination).
期限内申告書を提出すべきであつた者（所得税法第百二十三条第一項（確定損失申告）、第百二十五条第三項（年の中途で死亡した場合の確定損失申告）又は第百二十七条第三項（年の中途で出国をする場合の確定損失申告）（これらの規定を同法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の規定による申告書を提出することができる者でその提出期限内に当該申告書を提出しなかつたもの及びこれらの者の相続人その他これらの者の財産に属する権利義務を包括して承継した者（法人が分割をした場合にあつては、第七条の二第四項（信託に係る国税の納付義務の承継）の規定により当該分割をした法人の国税を納める義務を承継した法人に限る。）を含む。）は、その提出期限後においても、第二十五条（決定）の規定による決定があるまでは、納税申告書を税務署長に提出することができる。
A tax return submitted pursuant to the provisions of the preceding paragraph is referred to as a "return filed after the due date."
A return filed after the due date must state the matters required to be stated in a return filed by the due date for the national tax to which the return pertains, and, if there are documents required to be attached to that return filed by the due date, those documents must be attached to it.
期限後申告書には、その申告に係る国税の期限内申告書に記載すべきものとされている事項を記載し、その期限内申告書に添付すべきものとされている書類があるときは当該書類を添付しなければならない。
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Filing of a Return after the Due Date
A person who should have submitted a return filed by the due date (including a person who was able to submit a return under Article 123, paragraph (1) (Filing Tax Returns Showing Losses), Article…
期限内申告書を提出すべきであつた者（所得税法第百二十三条第一項（確定損失申告）、第百二十五条第三項（年の中途で死亡した場合の確定損失申告）又は第百二十七条第三項（年の中途で出国をする場合の確定損失申告）（これらの規定を同法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の規定による申告書を提出するこ…
Open this provisionDetermination
If a person who is found to be obliged to file a tax return has not filed the return, the district director of the tax office determines the tax basis, etc. and tax amount…
税務署長は、納税申告書を提出する義務があると認められる者が当該申告書を提出しなかつた場合には、その調査により、当該申告書に係る課税標準等及び税額等を決定する。ただし、決定により納付すべき税額及び還付金の額に相当する税額が生じないときは、この限りでない。
Open this provisionSuccession to the Obligation to Pay National Tax Pertaining to a Trust
If a corporation that is a trustee has effected a company split, the corporation that has succeeded to the rights and obligations as trustee through the split succeeds to the obligation to pay the…
受託者である法人が分割をした場合における分割により受託者としての権利義務を承継した法人は、当該分割をした受託者である法人に課されるべき、又は当該分割をした受託者である法人が納付し、若しくは徴収されるべき国税を納める義務を承継する。
Open this provision(Filing Tax Returns Showing Losses)
In a case falling under one of the following items, if a Resident seeks to apply the provisions of Article 70, paragraph (1) or paragraph (2) (Deduction for Carryover of Net Loss) or Article 71…
居住者は、次の各号のいずれかに該当する場合において、その年の翌年以後において第七十条第一項若しくは第二項（純損失の繰越控除）若しくは第七十一条第一項（雑損失の繰越控除）の規定の適用を受け、又は第百四十二条第二項（純損失の繰戻しによる還付の手続等）の規定による還付を受けようとするときは、第三期において、税務署長に対し…
Open this provision(Filing a Tax Return If the Taxpayer Has Died Partway Through the Year)
If the circumstances, when a Resident dies partway through the year, constitute a case in which it is permissible to file a return under Article 123, paragraph (1) (Filing Tax Returns Showing Losses)…
居住者が年の中途において死亡した場合において、その者のその年分の所得税について第百二十三条第一項（確定損失申告）の規定による申告書を提出することができる場合に該当するときは、その相続人は、政令で定めるところにより、その相続の開始があつたことを知つた日の翌日から四月を経過した日の前日までに、税務署長に対し…
Open this provision(Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year)
If a Resident will become absent from Japan partway through the year under circumstances constituting a case in which it is permissible to file a return under Article 123…
居住者は、年の中途において出国をする場合において、その年一月一日からその出国の時までの間における純損失の金額若しくは雑損失の金額又はその年の前年以前三年内（第七十条の二第一項から第三項まで（特定非常災害に係る純損失の繰越控除の特例）又は第七十一条の二第一項（特定非常災害に係る雑損失の繰越控除の特例）の規定の適用がある…
Open this provision(Filing of Returns, Payment of Taxes, and Issuance of Refunds)
The provisions of Part II, Chapter V and Chapter VI (Filing of Returns, Payment of Taxes, and Issuance of Refunds for Residents) apply mutatis mutandis to the filing of returns, payment of taxes…
前編第五章及び第六章（居住者に係る申告、納付及び還付）の規定は、非居住者の総合課税に係る所得税についての申告、納付及び還付について準用する。この場合において、第百十二条第二項（予定納税額の減額の承認の申請手続）中「取引」とあるのは「取引（恒久的施設を有する非居住者にあつては、第百六十一条第一項第一号（国内源泉所得）に…
Open this provisionnational taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
tax return
「納税申告書」
A return filed under the national tax laws for a self-assessed national tax (申告納税方式), stating the tax basis, the tax payable, losses carried forward or back, a refund or similar items, including a return filed to claim a refund.
Defined inArticle 2, paragraph (1), item (vi)· applies throughout the law
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.