Article 33-5Request for Reassessment, Amended Return, etc. in the Case of Acquisition of Substitute Assets in Connection with Expropriation or Exchange, etc.
第三十三条の五（収用交換等に伴い代替資産を取得した場合の更正の請求、修正申告等）
A person who has received the application of the provisions of Article 33, paragraph (3) (including as applied mutatis mutandis pursuant to Article 33-2, paragraph (2); hereinafter the same applies in this Article) must, where the person falls under a case listed in any of the following items, file an amended return of income tax for the year that includes the date of the expropriation or exchange, etc. within four months from the date specified in the relevant item, and must pay, within that time limit, the amount of tax to be paid upon filing that return:
第三十三条第三項（第三十三条の二第二項において準用する場合を含む。以下この条において同じ。）の規定の適用を受けた者は、次の各号に掲げる場合に該当する場合には、それぞれ、当該各号に定める日から四月以内に当該収用交換等のあつた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。
where substitute assets have been acquired and the acquisition price of those assets is less than the estimated amount of the acquisition price prescribed in Article 33, paragraph (1) as applied with the deemed replacement of terms pursuant to the provisions of paragraph (3) of that Article: the date on which those assets were acquired;
where substitute assets have not been acquired within the designated acquisition period prescribed in Article 33, paragraph (3): the day on which the designated acquisition period has elapsed.
Where a case listed in any of the items of the preceding paragraph has come to apply, if the amended return is not filed, the district director having jurisdiction over the place for tax payment is to make a reassessment pursuant to the provisions of Article 24 or Article 26 of the Act on General Rules for National Taxes with regard to the amount of income, the amount of income tax, and other matters that should have been stated in that return.
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国税通則法第二十四条又は第二十六条の規定による更正を行う。
With regard to the application of the provisions of the Act on General Rules for National Taxes to an amended return under the provisions of paragraph (1) and the reassessment referred to in the preceding paragraph, the following provisions apply:
except in the case of applying the provisions of Article 20 of the Act on General Rules for National Taxes, an amended return referred to above that is filed within the filing deadline prescribed in paragraph (1) is deemed to be a return filed by the due date as prescribed in Article 17, paragraph (2) of that Act;
with regard to an amended return referred to above that is filed after the filing deadline prescribed in paragraph (1) and the reassessment referred to above, in the provisions of Chapters II through VII of the Act on General Rules for National Taxes, the phrases "statutory tax return due date" and "statutory payment due date" are deemed to be replaced with "deadline for filing an amended return prescribed in Article 33-5, paragraph (1) of the Act on Special Measures Concerning Taxation"; in Article 61, paragraph (1), item (i) of that Act, the phrase "return filed by the due date" is deemed to be replaced with "final return prescribed in Article 2, paragraph (1), item (x) of the Act on Special Measures Concerning Taxation"; in paragraph (2) of that Article, the phrase "return filed by the due date or return filed after the due date" is deemed to be replaced with "amended return under the provisions of Article 33-5, paragraph (1) of the Act on Special Measures Concerning Taxation"; and in Article 65, paragraph (1), paragraph (3), item (ii), and paragraph (5), item (ii) of that Act, the phrase "return filed by the due date" is deemed to be replaced with "final return prescribed in Article 2, paragraph (1), item (x) of the Act on Special Measures Concerning Taxation";
当該修正申告書で第一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「租税特別措置法第三十三条の五第一項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中「期限内申告書」とあるのは「租税特別措置法第二条第一項第十号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「租税特別措置法第三十三条の五第一項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中「期限内申告書」とあるのは「租税特別措置法第二条第一項第十号に規定する確定申告書」とする。
the provisions of Article 61, paragraph (1), item (ii) and Article 66 of the Act on General Rules for National Taxes do not apply to an amended return and a reassessment prescribed in the preceding item.
国税通則法第六十一条第一項第二号及び第六十六条の規定は、前号に規定する修正申告書及び更正には、適用しない。
If a person who has been subject to the provisions of Article 33, paragraph (3) has acquired a substitute asset within the designated acquisition period prescribed in that paragraph and the acquisition price thereof has turned out to be excessive in relation to the estimated amount of the acquisition price prescribed in paragraph (1) of that Article as read with the terms replaced pursuant to the provisions of that paragraph, the person may, within four months from the day on which the person acquired the substitute asset, make a request for reassessment of the income tax for the year that includes the day on which the expropriation or exchange, etc. took place to the district director with jurisdiction over the place for tax payment.