第百五十一条の四（相続により取得した有価証券等の取得費の額に変更があつた場合等の修正申告の特例）
Article 151-4Special Provisions on Amended Returns If the Acquisition Cost of Securities and Similar Interests Acquired by Inheritance Changes or in Similar Cases
居住者が相続又は遺贈により取得した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）に規定する有価証券等の譲渡をした場合において、当該譲渡の日以後に当該相続又は遺贈に係る被相続人の当該相続の開始の日の属する年分の所得税につき、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。次項において同じ。）若しくは第六十条の三第六項前段（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例）（同条第七項の規定により適用する場合を含む。次項において同じ。）の規定の適用があつたこと又は第百五十一条の六第一項（遺産分割等があつた場合の修正申告の特例）の規定による修正申告書の提出若しくは第百五十三条の五（遺産分割等があつた場合の更正の請求の特例）の規定による更正の請求に基づく更正（当該請求に対する処分に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含む。以下この項、次項及び第百五十三条の四（相続により取得した有価証券等の取得費の額に変更があつた場合等の更正の請求の特例）において同じ。）があつたことにより、次の各号に掲げる場合に該当し、かつ、当該居住者の当該譲渡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、当該居住者（その相続人を含む。）は、それぞれ次の各号に定める日から四月以内に、当該譲渡の日の属する年分の所得税についての修正申告書を提出し、かつ、当該期限内に当該申告書の提出により納付すべき税額を納付しなければならない。
If a Resident has transferred Securities and similar interests as prescribed in Article 60-2, paragraph (1) (Special Provisions on Capital Gains and Similar Income upon Departure from Japan) that the Resident acquired by inheritance or bequest, and, on or after the date of the transfer, the circumstances come to fall under any of the cases set forth in the following items because the main clause of paragraph (6) of that Article (including when applied pursuant to paragraph (7) of that Article; the same applies in the following paragraph) or the first sentence of Article 60-3, paragraph (6) (Special Provisions on Capital Gains and Similar Income If Assets Are Transferred to a Nonresident by Gift or Similar Means) (including when applied pursuant to paragraph (7) of that Article; the same applies in the following paragraph) has been applied, or because an Amended Return has been filed under Article 151-6, paragraph (1) (Special Provisions on Amended Returns upon Division of the Estate or Similar Event) or a Reassessment has been made based on a request for Reassessment under Article 153-5 (Special Provisions on Requests for Reassessment upon Division of the Estate or Similar Event) (including a determination or ruling on an appeal, or a judgment in a lawsuit, concerning a disposition on that request; the same applies in this paragraph, the following paragraph, and Article 153-4 (Special Provisions on Requests for Reassessment If the Acquisition Cost of Securities and Similar Interests Acquired by Inheritance Changes or in Similar Cases)), with regard to the income tax of the decedent involved in that inheritance or bequest for the year that includes the date of commencement of the inheritance, and 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 Resident's income tax for the year that includes the date of the transfer, the Resident (including the Resident's heir) must file an Amended Return for the income tax for the year that includes the date of the transfer within four months from the date specified in the relevant item, and must pay the amount of tax payable as a result of filing that return within that time limit:
第六十条の二第四項ただし書の規定の適用により当該有価証券等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額の計算上必要経費又は取得費として控除すべき金額が減少した場合 当該被相続人の所得税につき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）の規定による修正申告書を提出した日又は第百五十三条の二第一項（国外転出をした者が帰国をした場合等の更正の請求の特例）の規定による更正の請求に基づく更正があつた日
if, as a result of the application of the proviso to Article 60-2, paragraph (4), the amount to be deducted as necessary expenses or acquisition cost in calculating the amount of business income, capital gains, or miscellaneous income from the transfer of the Securities and similar interests has decreased: the date on which an Amended Return was filed under 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) for the income tax of the decedent, or the date on which a Reassessment was made based on a request for Reassessment under Article 153-2, paragraph (1) (Special Provisions on Requests for Reassessment If a Person Who Has Made a Departure from Japan Returns to Japan or in Similar Cases);
第六十条の三第四項ただし書の規定の適用があつたこと又は同項本文の規定が適用されないこととなつたことにより、当該有価証券等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額の計算上必要経費又は取得費として控除すべき金額が減少した場合 当該被相続人の所得税につき前条第一項若しくは第百五十一条の六第一項の規定による修正申告書を提出した日又は第百五十三条の三第一項（非居住者である受贈者等が帰国をした場合等の更正の請求の特例）若しくは第百五十三条の五の規定による更正の請求に基づく更正があつた日
if, because the proviso to Article 60-3, paragraph (4) has been applied or the main clause of that paragraph has ceased to apply, the amount to be deducted as necessary expenses or acquisition cost in calculating the amount of business income, capital gains, or miscellaneous income from the transfer of the Securities and similar interests has decreased: the date on which an Amended Return was filed under paragraph (1) of the preceding Article or Article 151-6, paragraph (1) for the income tax of the decedent, or the date on which a Reassessment was made based on a request for Reassessment under Article 153-3, paragraph (1) (Special Provisions on Requests for Reassessment If a Nonresident Donee or Similar Person Returns to Japan or in Similar Cases) or Article 153-5.
居住者が相続又は遺贈によりその契約の移転を受けた第六十条の二第二項に規定する未決済信用取引等又は同条第三項に規定する未決済デリバティブ取引の決済をした場合において、当該決済の日以後に当該相続又は遺贈に係る被相続人の当該相続の開始の日の属する年分の所得税につき、同条第六項本文若しくは第六十条の三第六項前段の規定の適用があつたこと又は第百五十一条の六第一項の規定による修正申告書の提出若しくは第百五十三条の五の規定による更正の請求に基づく更正があつたことにより、次の各号に掲げる場合に該当し、かつ、当該居住者の当該決済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の事由が生じた場合には、当該居住者（その相続人を含む。）は、それぞれ次の各号に定める日から四月以内に、当該決済の日の属する年分の所得税についての修正申告書を提出し、かつ、当該期限内に当該申告書の提出により納付すべき税額を納付しなければならない。
If a Resident has settled unsettled margin transactions or similar transactions as prescribed in Article 60-2, paragraph (2) or unsettled derivatives transactions as prescribed in paragraph (3) of that Article, the contracts for which the Resident received by inheritance or bequest, and, on or after the date of the settlement, the circumstances come to fall under any of the cases set forth in the following items because the main clause of paragraph (6) of that Article or the first sentence of Article 60-3, paragraph (6) has been applied, or because an Amended Return has been filed under Article 151-6, paragraph (1) or a Reassessment has been made based on a request for Reassessment under Article 153-5, with regard to the income tax of the decedent involved in that inheritance or bequest for the year that includes the date of commencement of the inheritance, and grounds as set forth in the items of Article 19, paragraph (1) or the items of paragraph (2) of that Article of the Act on General Rules for National Taxes arise with regard to the Resident's income tax for the year that includes the date of the settlement, the Resident (including the Resident's heir) must file an Amended Return for the income tax for the year that includes the date of the settlement within four months from the date specified in the relevant item, and must pay the amount of tax payable as a result of filing that return within that time limit:
第六十条の二第四項ただし書の規定の適用により当該未決済信用取引等又は未決済デリバティブ取引の決済による事業所得の金額又は雑所得の金額の計算上減算すべき利益の額に相当する金額が減少した場合 当該被相続人の所得税につき第百五十一条の二第一項の規定による修正申告書を提出した日又は第百五十三条の二第一項の規定による更正の請求に基づく更正があつた日
if, as a result of the application of the proviso to Article 60-2, paragraph (4), the amount equivalent to the amount of profit to be subtracted in calculating the amount of business income or miscellaneous income from the settlement of the unsettled margin transactions or similar transactions or unsettled derivatives transactions has decreased: the date on which an Amended Return was filed under Article 151-2, paragraph (1) for the income tax of the decedent, or the date on which a Reassessment was made based on a request for Reassessment under Article 153-2, paragraph (1);
第六十条の三第四項ただし書の規定の適用があつたこと又は同項本文の規定が適用されないこととなつたことにより、当該未決済信用取引等又は未決済デリバティブ取引の決済による事業所得の金額又は雑所得の金額の計算上減算すべき利益の額に相当する金額が減少した場合 当該被相続人の所得税につき前条第一項若しくは第百五十一条の六第一項の規定による修正申告書を提出した日又は第百五十三条の三第一項若しくは第百五十三条の五の規定による更正の請求に基づく更正があつた日
if, because the proviso to Article 60-3, paragraph (4) has been applied or the main clause of that paragraph has ceased to apply, the amount equivalent to the amount of profit to be subtracted in calculating the amount of business income or miscellaneous income from the settlement of the unsettled margin transactions or similar transactions or unsettled derivatives transactions has decreased: the date on which an Amended Return was filed under paragraph (1) of the preceding Article or Article 151-6, paragraph (1) for the income tax of the decedent, or the date on which a Reassessment was made based on a request for Reassessment under Article 153-3, paragraph (1) or Article 153-5.
第一項各号又は前項各号に掲げる場合に該当することとなつた場合において、修正申告書の提出がないときは、納税地の所轄税務署長は、当該申告書に記載すべきであつた所得金額、所得税の額その他の事項につき更正を行う。
If the circumstances come to fall under a case set forth in any of the items of paragraph (1) or any of the items of the preceding paragraph and no Amended Return is filed, the competent district director for the locality in which the taxpayer pays taxes makes a Reassessment of the amount of income, the amount of income tax, and the other information that should have been indicated in that return.
The provisions of the Act on General Rules for National Taxes apply to an Amended Return under paragraph (1) or paragraph (2) and to a Reassessment under the preceding paragraph as follows:
当該修正申告書で第一項又は第二項に規定する提出期限内に提出されたものについては、国税通則法第二十条（修正申告の効力）の規定を適用する場合を除き、これを同法第十七条第二項（期限内申告）に規定する期限内申告書とみなす。
an Amended Return that is filed within the deadline for filing prescribed in paragraph (1) or paragraph (2) is deemed to be a return filed by the due date as prescribed in Article 17, paragraph (2) (Filing of a Return by the Due Date) of the Act on General Rules for National Taxes, except when Article 20 (Effect of Amended Return) of that Act is applied;
当該修正申告書で第一項又は第二項に規定する提出期限後に提出されたもの及び当該更正については、国税通則法第二章から第七章まで（国税の納付義務の確定等）の規定中「法定申告期限」とあり、及び「法定納期限」とあるのは「所得税法第百五十一条の四第一項又は第二項（相続により取得した有価証券等の取得費の額に変更があつた場合等の修正申告の特例）に規定する修正申告書の提出期限」と、同法第六十一条第一項第一号（延滞税の額の計算の基礎となる期間の特例）中「期限内申告書」とあるのは「所得税法第二条第一項第三十七号（定義）に規定する確定申告書」と、同条第二項中「期限内申告書又は期限後申告書」とあるのは「所得税法第百五十一条の四第一項又は第二項（相続により取得した有価証券等の取得費の額に変更があつた場合等の修正申告の特例）の規定による修正申告書」と、同法第六十五条第一項、第三項第二号及び第五項第二号（過少申告加算税）中「期限内申告書」とあるのは「所得税法第二条第一項第三十七号（定義）に規定する確定申告書」とする。
for an Amended Return that is filed after the deadline for filing prescribed in paragraph (1) or paragraph (2) and for the Reassessment, the terms "statutory Tax Return due date" and "statutory payment due date" in the provisions of Chapters II through VII (Determination of National Tax Liability and Related Matters) of the Act on General Rules for National Taxes are deemed to be replaced with "the deadline for filing an Amended Return prescribed in Article 151-4, paragraph (1) or paragraph (2) (Special Provisions on Amended Returns If the Acquisition Cost of Securities and Similar Interests Acquired by Inheritance Changes or in Similar Cases) of the Income Tax Act", the term "return filed by the due date" in Article 61, paragraph (1), item (i) (Special Provisions for Base Period for Calculation of Amount of Delinquent Tax) of that Act is deemed to be replaced with "Tax Return as prescribed in Article 2, paragraph (1), item (xxxvii) (Definitions) of the Income Tax Act", the phrase "return filed by the due date or return filed after the deadline" in paragraph (2) of that Article is deemed to be replaced with "Amended Return under Article 151-4, paragraph (1) or paragraph (2) (Special Provisions on Amended Returns If the Acquisition Cost of Securities and Similar Interests Acquired by Inheritance Changes or in Similar Cases) of the Income Tax Act", and the term "return filed by the due date" in Article 65, paragraph (1), paragraph (3), item (ii), and paragraph (5), item (ii) (Penalty Tax for Understatement) of that Act is deemed to be replaced with "Tax Return as prescribed in Article 2, paragraph (1), item (xxxvii) (Definitions) of the Income Tax Act";
国税通則法第六十一条第一項第二号及び第六十六条（無申告加算税）の規定は、前号に規定する修正申告書及び更正には、適用しない。
Article 61, paragraph (1), item (ii) and Article 66 (Penalty Tax for Failure to File) of the Act on General Rules for National Taxes do not apply to the Amended Return and Reassessment prescribed in the preceding item.