Article 37-2Request for Reassessment, Amended Return, etc. in the Case of Replacement of Specified Business Assets
第三十七条の二（特定の事業用資産の買換えの場合の更正の請求、修正申告等）
A person who has received the application of the provisions of paragraph (1) of the preceding Article must, in the case where the person does not use the replacement asset for the business of the individual located within the area prescribed in the right-hand column of the respective items of the table in that paragraph within one year from the date of acquisition of the replacement asset, or ceases to use it for that business, file an amended return for income tax for the year that includes the date of the transfer referred to in that paragraph within four months from the date on which the person comes to fall under any of these circumstances, and pay the amount of tax payable upon the filing of that return by that due date.
A person who has received the application of the provisions of paragraph (1) of the preceding Article as applied mutatis mutandis pursuant to paragraph (4) of that Article, in the case where the person falls under either of the following items, may, where the person falls under item (i) and the amount has become excessive, make a request for reassessment of income tax for the year that includes the date of the transfer referred to in paragraph (4) of that Article within four months from the date of acquisition of the replacement asset, and must, where the person falls under item (i) and a shortfall has arisen or where the person falls under item (ii), file an amended return for income tax for the year that includes the date of the transfer referred to in that paragraph within four months from the date of acquisition of the replacement asset or from the date on which the circumstances falling under that item arose, and pay the amount of tax payable upon the filing of that return by that due date:
前条第四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、当該買換資産の取得をした日から四月以内に同条第四項の譲渡をした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事情が生じた日から四月以内に同項の譲渡をし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ものとする。
where the person has acquired an asset listed in the right-hand column of the respective items of the table in paragraph (1) of the preceding Article and there is an excess or shortfall in its acquisition price relative to the estimated amount of the acquisition price prescribed in paragraph (1) of that Article as applied mutatis mutandis pursuant to paragraph (4) of that Article, or where there is an excess or shortfall in the amount of the portion deemed to have been transferred as prescribed in paragraph (1) of that Article because the area of the replacement asset has come to differ from the area referred to in paragraph (4) of that Article, because the classification of the replacement asset (limited to one pertaining to item (iii) of that table; hereinafter the same applies in this item) among the areas listed in the items of paragraph (10) of that Article has come to differ from the classification among the areas listed in those items of the asset that the person expected to acquire and use for business as referred to in paragraph (4) of that Article, or because the determination as to whether the replacement asset falls under the principal office assets prescribed in paragraph (10) of that Article has come to differ from that determination for the asset that the person expected to acquire and use for business as referred to in paragraph (4) of that Article;
前条第一項の表の各号の下欄に掲げる資産の取得をした場合において、その取得価額が同条第四項において準用する同条第一項に規定する取得価額の見積額に対して過不足額があるとき、又はその買換資産の地域が同条第四項の地域と異なることとなつたこと、その買換資産（同表の第三号に係るものに限る。以下この号において同じ。）の同条第十項各号に掲げる地域の区分が、同条第四項の取得をし、事業の用に供する見込みであつた資産の当該各号に掲げる地域の区分と異なることとなつたこと若しくはその買換資産が同条第十項に規定する主たる事務所資産に該当するかどうかの判定が、同条第四項の取得をし、事業の用に供する見込みであつた資産の当該判定と異なることとなつたことにより同条第一項に規定する譲渡があつたものとされる部分の金額に過不足額があるとき。
where the person does not acquire an asset listed in the right-hand column of the respective items of the table in paragraph (1) of the preceding Article within the designated acquisition period, or does not use the replacement asset for the business referred to in paragraph (4) of that Article within one year from the date of the acquisition referred to in that paragraph, or ceases to use it for that business.
Where a person falls under the provisions of paragraph (1) or item (ii) of the preceding paragraph, or where the shortfall prescribed in item (i) of that paragraph has arisen, if an amended return is not filed, the district director with jurisdiction over the place for tax payment is to make a reassessment under Article 24 or Article 26 of the Act on General Rules for National Taxes with respect to the amount of income, the amount of income tax and other particulars that should have been stated in that return.
第一項若しくは前項第二号の規定に該当する場合又は同項第一号に規定する不足額を生ず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。
The provisions of Article 33-5, paragraph (3) apply mutatis mutandis to an amended return under the provisions of paragraph (1) or paragraph (2) and to the reassessment referred to in the preceding paragraph. In this case, the phrase "the due date for filing prescribed in paragraph (1)" in paragraph (3), items (i) and (ii) of that Article is deemed to be replaced with "the due date for filing prescribed in Article 37-2, paragraph (1) or paragraph (2)", and the phrase "Article 33-5, paragraph (1)" in item (ii) of that paragraph is deemed to be replaced with "Article 37-2, paragraph (1) or paragraph (2)".
第三十三条の五第三項の規定は、第一項又は第二項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「第三十七条の二第一項又は第二項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「第三十七条の二第一項又は第二項」と読み替えるものとする。