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）
Article 153-5Special Provisions on Requests for Reassessment upon Division of the Estate or Similar Event
相続の開始の日の属する年分の所得税につき第六十条の三第一項から第三項まで（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）の規定の適用を受けた居住者について生じた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）に規定する遺産分割等の事由により、非居住者に移転した相続又は遺贈に係る同項に規定する対象資産が減少し、又は増加したことに基因して、当該居住者の当該相続の開始の日の属する年分の所得税につき第百五十三条の二第一項各号（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）に掲げる場合に該当することとなるときは、その相続人は、当該遺産分割等の事由が生じた日から四月以内に、税務署長に対し、更正の請求をすることができる。
If, due to a division of the estate or similar event as prescribed in Article 151-6, paragraph (1) (Special Provisions on Amended Returns upon Division of the Estate or Similar Event) that has occurred with regard to a Resident to whom the provisions of Article 60-3, paragraphs (1) through (3) (Special Provisions on Capital Gains and Similar Income If Assets Are Transferred to a Nonresident by Gift or Similar Means) have been applied for the income tax for the year that includes the date of commencement of an inheritance, there has been a decrease or increase in the covered assets as prescribed in that paragraph involved in the inheritance or bequest that were transferred to a Nonresident, and as a result the circumstances come to fall under a case set forth in either of the items of 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) with regard to the Resident's income tax for the year that includes the date of commencement of the inheritance, the Resident's heir may file a request for Reassessment with the district director within four months from the date on which the division of the estate or similar event occurred.