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.

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".

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 the gift or the date of commencement of the inheritance because the gross income for the year of a Tax Return or determination includes the amount of business income, capital gains, or miscellaneous income from the transfer of Securities and similar interests as prescribed in Article 60-3, paragraph (1) (Special Provisions on Capital Gains and Similar Income If Assets Are Transferred to a Nonresident by Gift or Similar Means), the amount of business income or miscellaneous income from the settlement of unsettled margin transactions or similar transactions as prescribed in paragraph (2) of that Article, or the amount of business income or miscellaneous income from the settlement of unsettled derivatives transactions as prescribed in paragraph (3) of that Article, to which the first sentence 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 the year that includes the date on which those Securities and similar interests or contracts for those unsettled margin transactions or similar transactions or unsettled derivatives transactions were transferred to a Nonresident by gift, inheritance, or bequest (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 60-3, paragraph (6) arises.

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 151-3, paragraph (1) (Special Provisions on Amended Returns If a Nonresident Donee or Similar Person Returns to Japan or in Similar Cases) of the Income Tax Act".

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:

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:

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:

The heir of a Resident who has newly come to meet the requirements under which a return must be filed under Article 125, paragraph (1) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) because Article 60-3, paragraph (1) (Special Provisions on Capital Gains and Similar Income If Assets Are Transferred to a Nonresident by Gift or Similar Means) has been applied due to a division of the estate or similar event as prescribed in paragraph (1) of the following Article (hereinafter referred to as a "division of the estate or similar event" in this Article) that occurred after the deadline for filing a return under Article 125, paragraph (1) must file a return filed after the deadline for the year that includes the date of the Resident's death within four months from the date on which the division of the estate or similar event occurred, and must pay the amount of tax payable as a result of filing that return filed after the deadline within that time limit.

The heir of a Resident who has newly come to meet the requirements under which a return may be filed under Article 125, paragraph (2) because Article 60-3, paragraph (1) has been applied due to the occurrence of a division of the estate or similar event may file a return under that paragraph for the year that includes the date of the Resident's death after the division of the estate or similar event has occurred.

The heir of a Resident who has newly come to meet the requirements under which a return may be filed under Article 125, paragraph (3) because Article 60-3, paragraph (1) has been applied due to a division of the estate or similar event that occurred after the deadline for filing a return under Article 125, paragraph (3) may file a return filed after the deadline for the year that includes the date of the Resident's death.

If a person who is required to file a return filed after the deadline pursuant to paragraph (1) does not file that return filed after the deadline, the competent district director for the locality in which the taxpayer pays taxes makes a determination of the amount of income, the amount of income tax, and the other information that should have been indicated in that return filed after the deadline.

The provisions of the Act on General Rules for National Taxes apply to a return filed after the deadline under paragraph (1) and to a determination under the preceding paragraph as follows:

The right to claim from the national government a refund arising from the filing of a return under the provisions of paragraphs (1) through (3) is extinguished by prescription if it is not exercised for five years from the date on which the division of the estate or similar event occurred.

If, due to any of the following events 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 (hereinafter referred to as a "division of the estate or similar event" in this paragraph), there has been an increase or decrease in the Securities and similar interests as prescribed in paragraph (1) of that Article, or contracts for unsettled margin transactions or similar transactions as prescribed in paragraph (2) of that Article or unsettled derivatives transactions as prescribed in paragraph (3) of that Article (referred to as "covered assets" in item (i)), involved in the inheritance or bequest that were transferred to a Nonresident, and as a result 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 commencement of the inheritance, the Resident's heir must file an Amended Return for the income tax for the year that includes the date of commencement of the inheritance within four months from the date on which the division of the estate or similar event occurred, and must pay the amount of tax payable as a result of filing that return within that time limit:

If the circumstances come to fall under 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 Article 151-4, paragraph (4) (Special Provisions on Amended Returns If the Acquisition Cost of Securities and Similar Interests Acquired by Inheritance Changes or in Similar Cases) apply mutatis mutandis to an Amended Return under paragraph (1) or a Reassessment under the preceding paragraph. In such a case, the phrase "the deadline for filing prescribed in paragraph (1) or paragraph (2)" in paragraph (4), items (i) and (ii) of that Article is deemed to be replaced with "the deadline for filing prescribed in Article 151-6, paragraph (1) (Special Provisions on Amended Returns upon Division of the Estate or Similar Event)", and the phrase "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)" in item (ii) of that paragraph is deemed to be replaced with "Article 151-6, paragraph (1) (Special Provisions on Amended Returns upon Division of the Estate or Similar Event)".