If an individual who has been subject to the application of the provisions of paragraphs (1) through (3) of Article 60-2 with respect to income tax for the year that includes the date of departure from Japan (meaning departure from Japan prescribed in Article 60-2, paragraph (1) (Special Provisions on Capital Gains and Similar Income upon Departure from Japan); the same applies hereinafter in this paragraph and the following paragraph) and who has received a tax payment grace period under the provisions of Article 137-2, paragraph (1) (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Departure from Japan Apply) (including as applied pursuant to paragraph (2) of that Article) (including that individual's heir) has, by the expiration base date prescribed in paragraph (1) of that Article in connection with that tax payment grace period, made a transfer (meaning a transfer prescribed in Article 60-2, paragraph (4); the same applies hereinafter in this paragraph and the following paragraph) of Securities and similar interests (meaning Securities and similar interests prescribed in Article 60-2, paragraph (1); the same applies hereinafter in this paragraph and the following paragraph) that the individual has continued to hold since the time of that departure from Japan, or a transfer or settlement of a contract related to an unsettled margin transaction or similar transaction (meaning an unsettled margin transaction or similar transaction prescribed in Article 60-2, paragraph (2); the same applies hereinafter in this paragraph and the following paragraph) or an unsettled derivatives transaction (meaning an unsettled derivatives transaction prescribed in Article 60-2, paragraph (3); the same applies hereinafter in this paragraph and the following paragraph) that has not been settled, or a transfer of these by way of a gift or inheritance with limited liability (meaning a gift or inheritance with limited liability prescribed in Article 60-2, paragraph (8); the same applies hereinafter in this paragraph and the following paragraph), and has to pay foreign income tax (meaning foreign income tax prescribed in paragraph (1) of the preceding Article, limited to that imposed in the country or region in which an individual has a domicile, has a residence for more than a certain period, or has nationality or anything similar thereto, by reason of having that domicile, residence, or nationality or anything similar thereto; the same applies hereinafter in this paragraph) on income arising from that transfer or settlement or transfer by way of a gift or inheritance with limited liability (limited to the case where the laws or orders concerning that foreign income tax provide that, in calculating the amount of that foreign income tax, the fact that the provisions of Article 60-2 have been applied is not to be taken into account), the provisions of the preceding Article apply by deeming the amount calculated pursuant to Cabinet Order as the portion of the amount of that foreign income tax that corresponds to the income arising from the transfer of those Securities and similar interests, the transfer or settlement of the contract related to the unsettled margin transaction or similar transaction or unsettled derivatives transaction, or the transfer by way of a gift or inheritance with limited liability, to be an amount the individual has to pay in the year that includes the date of that departure from Japan.

The provisions of the preceding paragraph apply mutatis mutandis where an individual who is to be subject to the application of the provisions of Article 60-2, paragraphs (1) through (3) with respect to income tax for the year that includes the date of departure from Japan and who has given notification of a tax agent under the provisions of Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes by the time of that departure from Japan has, by the Filing Deadline for income tax for the year that includes that date, made a transfer of Securities and similar interests that the individual has continued to hold since that date, or a transfer or settlement of a contract related to an unsettled margin transaction or similar transaction or an unsettled derivatives transaction that has not been settled, or a transfer of these by way of a gift or inheritance with limited liability.

Special provisions on the calculation of the maximum credit prescribed in paragraph (1) of the preceding Article in the case where the provisions of paragraph (1) (including as applied mutatis mutandis pursuant to the preceding paragraph; the same applies hereinafter in this paragraph) apply, and other necessary matters concerning the application of the provisions of paragraph (1), are specified by Cabinet Order.