Article 41-3Amended Returns, etc. Where a Person Who Has Received the Special Income Tax Credit for Persons Having Housing Loans, etc. Receives Special Provisions on Taxation Concerning Residential Property
第四十一条の三（住宅借入金等を有する場合の所得税額の特別控除の適用を受けた者が居住用財産に係る課税の特例を受ける場合の修正申告等）
If an individual who has transferred an asset prescribed in Article 41, paragraph (22) and has thereby come to fall under the provisions of that paragraph has applied the provisions of paragraph (1) of that Article or Article 41-2-2, paragraph (1) with regard to the income tax for any year within three years before the year that includes the date of the transfer, the individual must, by the due date for filing a tax return for the income tax for the year that includes the date of the transfer, file an amended return (or, for a person who has not filed a final return pursuant to the provisions of Article 41-2-2, paragraph (6), item (ii) of this Act or Article 121 of the Income Tax Act, a return filed after the due date) for the income tax for each of the years within those three years, and pay, within that time limit, the amount of tax to be paid through the filing of those returns.
第四十一条第二十二項に規定する資産の譲渡をした個人で同項の規定に該当することとなつた者が当該譲渡をした日の属する年の前三年以内の各年分の所得税につき同条第一項又は第四十一条の二の二第一項の規定の適用を受けている場合には、その者は、当該譲渡をした日の属する年分の所得税の確定申告期限までに、当該前三年以内の各年分の所得税についての修正申告書（同条第六項第二号又は所得税法第百二十一条の規定により確定申告書を提出していない者にあつては、期限後申告書）を提出し、かつ、当該期限内にこれらの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。
If a person who is required to file those returns pursuant to the provisions of the preceding paragraph has not filed them, the district director having 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, or a determination under Article 25 of that Act, with regard to the amount of income, the amount of income tax and other matters that should have been stated in those returns.
前項の規定によりこれらの申告書を提出すべき者がこれらの申告書を提出しなかつた場合には、納税地の所轄税務署長は、これらの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若しくは第二十六条の規定による更正又は同法第二十五条の規定による決定を行う。
With regard to the application of the provisions of the Act on General Rules for National Taxes to an amended return under paragraph (1) and to the reassessment referred to in the preceding paragraph (limited to one relating to a person who is required to file that return), the following applies:
an amended return that has been filed within the filing time limit prescribed in paragraph (1) is deemed to be a return filed by the due date prescribed in Article 17, paragraph (2) of the Act on General Rules for National Taxes, except where the provisions of Article 20 of that Act are applied;
with regard to an amended return that has been filed after the filing time limit prescribed in paragraph (1) and to the reassessment, the phrases "statutory due date for filing a return" and "statutory due date for payment" in the provisions of Chapters II through VII of the Act on General Rules for National Taxes are deemed to be replaced with "the time limit for filing an amended return prescribed in Article 41-3, paragraph (1) of the Act on Special Measures Concerning Taxation", the phrase "return filed by the due date" in Article 61, paragraph (1), item (i) of that Act with "final return prescribed in Article 2, paragraph (1), item (x) of the Act on Special Measures Concerning Taxation", the phrase "return filed by the due date or return filed after the due date" in paragraph (2) of that Article with "amended return under Article 41-3, paragraph (1) of the Act on Special Measures Concerning Taxation", and the phrase "return filed by the due date" in Article 65, paragraph (1), paragraph (3), item (ii) and paragraph (5), item (ii) of that Act 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「租税特別措置法第四十一条の三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「租税特別措置法第四十一条の三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 the amended return and the 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。
With regard to the application of the provisions of the Act on General Rules for National Taxes to a return filed after the due date under paragraph (1) and to the reassessment (limited to one relating to a person who is required to file that return) or the determination referred to in paragraph (2), the following applies:
a return filed after the due date that has been filed within the filing time limit prescribed in paragraph (1) is deemed to be a return filed by the due date prescribed in Article 17, paragraph (2) of the Act on General Rules for National Taxes;
当該期限後申告書で第一項に規定する提出期限内に提出されたものについては、これを国税通則法第十七条第二項に規定する期限内申告書とみなす。
with regard to a return filed after the due date that has been filed after the filing time limit prescribed in paragraph (1) and to the reassessment or determination, the phrases "statutory due date for filing a return" and "statutory due date for payment" in the provisions of Chapters II through VII of the Act on General Rules for National Taxes are deemed to be replaced with "the time limit for filing a return filed after the due date prescribed in Article 41-3, paragraph (1) of the Act on Special Measures Concerning Taxation".
当該期限後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又は決定については、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、「租税特別措置法第四十一条の三第一項に規定する期限後申告書の提出期限」とする。