①The provisions of Article 152 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 167 of that Act) apply mutatis mutandis in the case where grounds set forth in the items of Article 23, paragraph (1) of the Act on General Rules for National Taxes arise due to the occurrence of a fact prescribed in Article 152 of the Income Tax Act with regard to the amount of income in each class as prescribed in that Article that forms the basis for calculating the base income tax amount pertaining to the return of special income tax for reconstruction or determination of a person who has filed a return of special income tax for reconstruction or has been subject to a determination (including that person's heir and universal legatee).

②The provisions of Article 153 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 167 of that Act) apply mutatis mutandis when an individual has filed an amended return or has been subject to a reassessment or determination with regard to any of the following amounts, and, as a result of the filing of that amended return or that reassessment or determination, the amount set forth in Article 17, paragraph (1), items (ii) through (iv) (or, if an amended return has been filed or a reassessment has been made with regard to that amount, the amount after that return or reassessment) for a year for which a determination has been made, in or after the year following the year pertaining to that amended return or reassessment or determination, becomes overstated, or the amount set forth in paragraph (2), item (i) or (ii) of that Article (or, if an amended return has been filed or a reassessment has been made with regard to that amount, the amount after that return or reassessment) becomes understated:

③The provisions of Article 153-2 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 167 of that Act) apply mutatis mutandis when the special income tax for reconstruction for the year that includes the date of a departure from Japan as prescribed in Article 153-2, paragraph (1) of that Act comes to fall under either of the following cases because the main clause of Article 60-2, paragraph (6) of that Act (including when applied pursuant to paragraph (7) of that Article), paragraph (8) of that Article (including as applied mutatis mutandis pursuant to paragraph (9) of that Article), or paragraph (10) of that Article applies to the amount of capital gains and similar income on securities and similar interests as prescribed in Article 153-2, paragraph (1) of that Act that forms the basis for calculating the base income tax amount pertaining to the return of special income tax for reconstruction for that year or determination of a person who has filed that return of special income tax for reconstruction or has been subject to that determination (including that person's heir and universal legatee):

④The provisions of Article 153-3 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 167 of that Act) apply mutatis mutandis when the special income tax for reconstruction for the year that includes the date of the transfer by gift, inheritance, or bequest prescribed in Article 153-3, paragraph (1) of that Act comes to fall under a case set forth in either item of the preceding paragraph because the first sentence of Article 60-3, paragraph (6) of that Act (including when applied pursuant to paragraph (7) of that Article), paragraph (8) of that Article (including as applied mutatis mutandis pursuant to paragraph (10) of that Article), or paragraph (11) of that Article applies to the amount of business income, capital gains, or miscellaneous income prescribed in Article 153-3, paragraph (1) of that Act that forms the basis for calculating the base income tax amount pertaining to the return of special income tax for reconstruction for that year or determination of a person who has filed that return of special income tax for reconstruction or has been subject to that determination (including that person's heir and universal legatee).

⑤The provisions of Article 153-4 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 167 of that Act) apply mutatis mutandis when the special income tax for reconstruction for the year that includes the date of the transfer of securities and similar interests prescribed in Article 153-4, paragraph (1) of that Act or of the settlement of unsettled margin transactions or similar transactions or unsettled derivatives transactions prescribed in paragraph (2) of that Article comes to fall under a case set forth in either item of paragraph (3), because the circumstances have come to fall under the cases set forth in the items of paragraph (1) or (2) of that Article with regard to the amount of business income, capital gains, or miscellaneous income prescribed in the items of paragraph (1) of that Article or the amount of business income or miscellaneous income prescribed in the items of paragraph (2) of that Article that forms the basis for calculating the base income tax amount pertaining to the return of special income tax for reconstruction for that year or determination of a person who has filed that return of special income tax for reconstruction or has been subject to that determination (including that person's heir and universal legatee).

⑥The provisions of Article 153-5 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 167 of that Act) apply mutatis mutandis when the special income tax for reconstruction for the year that includes the date of commencement of an inheritance comes to fall under a case set forth in either item of paragraph (3) due to a decrease or increase in the covered assets as prescribed in Article 151-5, paragraph (1) of that Act involved in an inheritance or bequest that have been transferred to a nonresident, as a result of a division of the estate or similar event as prescribed in that paragraph that has occurred with regard to a person who has filed a return of special income tax for reconstruction for that year or has been subject to a determination.

⑦The provisions of Article 153-6 of the Income Tax Act apply mutatis mutandis when the special income tax for reconstruction for the year that includes the date of a departure from Japan as prescribed in that Article comes to fall under the case set forth in paragraph (3), item (i) because the provisions of Article 95, paragraph (1) of that Act apply pursuant to Article 95-2, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to paragraph (2) of that Article) with regard to the amount deducted under Article 14, paragraph (1) in calculating the amount of special income tax for reconstruction set forth in Article 17, paragraph (1), item (ii) pertaining to the return of special income tax for reconstruction for that year of a person who has filed that return of special income tax for reconstruction (including that person's heir and universal legatee).