第百五十一条の二（国外転出をした者が帰国をした場合等の修正申告の特例）
Article 151-2Special Provisions on Amended Returns If a Person Who Has Made a Departure from Japan Returns to Japan or in Similar Cases
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、又は決定を受けた者（その相続人を含む。）は、当該確定申告書又は決定に係る年分の総所得金額のうちに同条第六項本文（同条第七項の規定により適用する場合を含む。）の規定の適用がある同条第六項に規定する有価証券等に係る譲渡所得等の金額が含まれていることにより、当該国外転出の日の属する年分の所得税につき国税通則法第十九条第一項各号又は第二項各号（修正申告）の事由が生じた場合には、第六十条の二第六項各号に掲げる場合に該当することとなつた日から四月以内に限り、税務署長に対し、修正申告書を提出することができる。
If grounds as set forth in the items of Article 19, paragraph (1) or the items of paragraph (2) of that Article (Amended Returns) of the Act on General Rules for National Taxes arise with regard to 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) because the gross income for the year of a Tax Return or determination includes the amount of capital gains and similar income on Securities and similar interests as prescribed in paragraph (6) of that Article to which the main clause of paragraph (6) of that Article (including when applied pursuant to paragraph (7) of that Article) applies, a person who has filed that Tax Return, or has been subject to that determination, for the income tax for that year (including that person's heir) may file an Amended Return with the district director, but only within four months from the date on which a case set forth in any of the items of Article 60-2, paragraph (6) arises.
前項の規定による修正申告書の提出があつた場合における国税通則法の規定の適用については、同法第七十条第一項（国税の更正、決定等の期間制限）中「法定申告期限」とあり、及び同法第七十二条第一項（国税の徴収権の消滅時効）中「法定納期限」とあるのは、「所得税法第百五十一条の二第一項（国外転出をした者が帰国をした場合等の修正申告の特例）の規定により修正申告書を提出した日」とする。
With regard to the application of the provisions of the Act on General Rules for National Taxes if an Amended Return has been filed under the preceding paragraph, the term "statutory Tax Return due date" in Article 70, paragraph (1) (Time Limit for Reassessment and Determination, etc. of National Tax) of that Act and the term "statutory payment due date" in Article 72, paragraph (1) (Extinctive Prescription of the Right to Collect National Tax) of that Act are deemed to be replaced with "the date on which an Amended Return was filed pursuant to Article 151-2, paragraph (1) (Special Provisions on Amended Returns If a Person Who Has Made a Departure from Japan Returns to Japan or in Similar Cases) of the Income Tax Act".