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Article 19Amended Return

第十九条（修正申告）

A person who has submitted a tax return (including their heirs or any other person who has succeeded to all of the rights and obligations included in the property of the person who has submitted (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 Liability to Pay National Taxes Pertaining to Trust)); hereinafter the same applies in Article 23, paragraphs (1) and (2) (Request for Reassessment)) may, if the person falls under any of the following items, file another tax return to amend the tax basis, etc. (meaning the matters listed in Article 2, item (vi) (a) through (c) (Definitions); the same applies hereinafter) or the tax amount, etc. (meaning the matters listed in (d) through (f) of the item; the same applies hereinafter) stated in the initial return, until a reassessment is made of the initial return under the provisions of Article 24 (Reassessment):

納税申告書を提出した者（その相続人その他当該提出した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。以下第二十三条第一項及び第二項（更正の請求）において同じ。）は、次の各号のいずれかに該当する場合には、その申告について第二十四条（更正）の規定による更正があるまでは、その申告に係る課税標準等（第二条第六号イからハまで（定義）に掲げる事項をいう。以下同じ。）又は税額等（同号ニからヘまでに掲げる事項をいう。以下同じ。）を修正する納税申告書を税務署長に提出することができる。

where there is a shortfall in the tax amount payable stated in the initial tax return;

先の納税申告書の提出により納付すべきものとしてこれに記載した税額に不足額があるとき。

where the amount of net loss, etc. is overstated in the initial tax return;

先の納税申告書に記載した純損失等の金額が過大であるとき。

where the tax amount equivalent to the amount of a refund is overstated in the initial tax return; or

先の納税申告書に記載した還付金の額に相当する税額が過大であるとき。

where the initial return contains no statement as to the tax amount payable, despite the fact that such a payable tax amount exists.

先の納税申告書に当該申告書の提出により納付すべき税額を記載しなかつた場合において、その納付すべき税額があるとき。

A person who has received a reassessment or determination under the provisions of Articles 24 through 26 (Reassessment and Determination) (including their heirs or any other person who has succeeded to all of the rights and obligations included in the property of the person who has received that reassessment or determination (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)); the same applies in Article 23, paragraph (2)) may, if the person falls under any of the following items, submit to the district director a tax return to amend the tax basis, etc. or the tax amount, etc. pertaining to that reassessment or determination, until a reassessment of that reassessment or determination is made under the provisions of Article 26:

第二十四条から第二十六条まで（更正・決定）の規定による更正又は決定を受けた者（その相続人その他当該更正又は決定を受けた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。第二十三条第二項において同じ。）は、次の各号のいずれかに該当する場合には、その更正又は決定について第二十六条の規定による更正があるまでは、その更正又は決定に係る課税標準等又は税額等を修正する納税申告書を税務署長に提出することができる。

where there is a shortfall in the tax amount stated as payable by that reassessment or determination in the written notice of reassessment or written notice of determination pertaining to it;

その更正又は決定により納付すべきものとしてその更正又は決定に係る更正通知書又は決定通知書に記載された税額に不足額があるとき。

where the amount of net loss, etc. stated in the written notice of reassessment pertaining to that reassessment is overstated; or

その更正に係る更正通知書に記載された純損失等の金額が過大であるとき。

where the tax amount equivalent to the amount of a refund stated in the written notice of reassessment or written notice of determination pertaining to that reassessment or determination is overstated.

その更正又は決定に係る更正通知書又は決定通知書に記載された還付金の額に相当する税額が過大であるとき。

where a reassessment has been made to the effect that there is no tax amount payable, despite the fact that a payable tax amount exists.

納付すべき税額がない旨の更正を受けた場合において、納付すべき税額があるとき。

A tax return filed pursuant to the provisions of the preceding two paragraphs is referred to as an "amended return."

前二項の規定により提出する納税申告書は、修正申告書という。

An amended return must state the following matters, and, if there are any documents required to be attached to the return filed by the due date for the national tax to which the amended return pertains, a document stating those of the matters to be stated in such documents that relate to the amended return must be attached to it:

修正申告書には、次に掲げる事項を記載し、その申告に係る国税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に記載すべき事項のうちその申告に係るものを記載した書類を添付しなければならない。

the tax basis, etc. and tax amount, etc. after the return;

その申告後の課税標準等及び税額等

the following amounts relating to the return:

その申告に係る次に掲げる金額

If the tax amount payable before the return increases as a result of the return, the tax amount of the increase;

その申告前の納付すべき税額がその申告により増加するときは、その増加する部分の税額

If the tax amount equivalent to the amount of a refund before the return decreases as a result of the return, the tax amount of the decrease;

その申告前の還付金の額に相当する税額がその申告により減少するときは、その減少する部分の税額

If there is any interest on refund prescribed in Article 58, paragraph (1) (Interest on Refund) with respect to the amount refunded under the provisions of Article 142, paragraph (2) (Procedures, etc. for Refund by Carryback of Net Loss) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 (Filing, Payment and Refund) of that Act), or Article 80, paragraph (10) (Refund by Carryback of Loss) of the Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 144-13, paragraph (13) (Refund by Carryback of Loss) of that Act) or Article 23, paragraph (1) (Refund Where Corporation Tax Has Been Refunded by Carryback of Loss) of the Local Corporation Tax Act (Act No. 11 of 2014) (hereinafter referred to as the "amount refunded by carryback of net loss, etc."), the part of that interest on refund that corresponds to the tax amount listed in (b).

所得税法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）（同法第百六十六条（申告、納付及び還付）において準用する場合を含む。）又は法人税法第八十条第十項（欠損金の繰戻しによる還付）（同法第百四十四条の十三第十三項（欠損金の繰戻しによる還付）において準用する場合を含む。）若しくは地方法人税法（平成二十六年法律第十一号）第二十三条第一項（欠損金の繰戻しによる法人税の還付があつた場合の還付）の規定により還付する金額（以下「純損失の繰戻し等による還付金額」という。）に係る第五十八条第一項（還付加算金）に規定する還付加算金があるときは、その還付加算金のうちロに掲げる税額に対応する部分の金額

the tax amount payable and the tax amount equivalent to the amount of a refund before the return;

その申告前の納付すべき税額及び還付金の額に相当する税額

beyond what is listed in the preceding three items, those of the matters required to be stated in the return filed by the due date that relate to the return, and other matters that serve as a reference.

前三号に掲げるもののほか、当該期限内申告書に記載すべきものとされている事項でその申告に係るものその他参考となるべき事項

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Article 19Amended Return