Article 36-3Request for Reassessment, Amended Returns, etc. in the Case of Replacement of Specified Residential Property
第三十六条の三（特定の居住用財産の買換えの場合の更正の請求、修正申告等）
If a person who has been subject to the provisions of paragraph (1) of the preceding Article does not use the replacement asset as the individual's residence, or ceases to use it as such, by December 31 of the year following the year that includes the day on which the person transferred the transferred asset, the person must file an amended return for the income tax for the year that includes the day of the transfer by the day on which four months have elapsed from that December 31, and must pay the amount of tax payable as a result of filing that return by that deadline.
If a person who has been subject to the provisions of paragraph (1) of the preceding Article as applied mutatis mutandis pursuant to paragraph (2) of that Article falls under either of the following items, the person may, where the person falls under item (i) and the acquisition price has turned out to be excessive, make a request for reassessment of the income tax for the year that includes the day of the transfer prescribed in paragraph (2) of that Article by the day on which four months have elapsed from the day on which the person made the acquisition of the replacement asset prescribed in paragraph (2) of that Article (or, where there are two or more days on which the person made the acquisition, the latest of those days; hereinafter the same applies in this paragraph), and must, where the person falls under item (i) and a shortfall arises, or where the person falls under item (ii), file an amended return for the income tax for the year that includes the day of the transfer by the day on which four months have elapsed from the day on which the person acquired the replacement asset or the day on which the person came to fall under item (ii), and pay the amount of tax payable as a result of filing that return by that deadline:
前条第二項において準用する同条第一項の規定の適用を受けた者は、次の各号のいずれかに該当する場合には、第一号に該当する場合で過大となつたときにあつては当該買換資産の同条第二項に規定する取得をした日（当該取得をした日が二以上ある場合には、そのいずれか遅い日。以下この項において同じ。）から四月を経過する日までに同条第二項に規定する譲渡の日の属する年分の所得税についての更正の請求をすることができるものとし、同号に該当する場合で不足額を生ずることとなつたとき、又は第二号に該当するときにあつては当該買換資産の取得をした日又は同号に該当することとなつた日から四月を経過する日まで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ものとする。
where the person has acquired a replacement asset and there is an excess or shortfall in its acquisition price in relation to the estimated amount of the acquisition price prescribed in paragraph (1) of the preceding Article as read with the terms replaced pursuant to the provisions of paragraph (2) of that Article;
where the person has not acquired a replacement asset by the acquisition deadline, or where the person has acquired a replacement asset but does not use it as the individual's residence, or ceases to use it as such, by December 31 of the year following the year that includes the day of the acquisition.
If a person who has been subject to the provisions of paragraph (1) of the preceding Article (including as applied mutatis mutandis pursuant to paragraph (2) of that Article) with regard to the transfer of a transferred asset comes to fall under the provisions of paragraph (4) of that Article, the person must file an amended return for the income tax for the year that includes the day on which the transferred asset was transferred by the day on which four months have elapsed from the day of the transfer by which the person has come to fall under that paragraph, and must pay the amount of tax payable as a result of filing that return by that deadline.
In the case falling under the provisions of paragraph (1), paragraph (2), item (ii), or the preceding paragraph, or where a shortfall prescribed in paragraph (2), item (i) has arisen, if no amended return has been filed, the district director with jurisdiction over the place for tax payment is to make a reassessment under 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.
The provisions of Article 33-5, paragraph (3) apply mutatis mutandis to an amended return under the provisions of paragraphs (1) through (3) and the reassessment referred to in the preceding paragraph. In this case, the phrase "the filing deadline prescribed in paragraph (1)" in items (i) and (ii) of paragraph (3) of that Article is deemed to be replaced with "the filing deadline prescribed in Article 36-3, paragraphs (1) through (3)", and the phrase "Article 33-5, paragraph (1)" in item (ii) of that paragraph is deemed to be replaced with "Article 36-3, paragraphs (1) through (3)".
第三十三条の五第三項の規定は、第一項から第三項までの規定による修正申告書及び前項の更正について準用する。この場合において、同条第三項第一号及び第二号中「第一項に規定する提出期限」とあるのは「第三十六条の三第一項から第三項までに規定する提出期限」と、同号中「第三十三条の五第一項」とあるのは「第三十六条の三第一項から第三項まで」と読み替えるものとする。