Article 41-5Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer in the Case of Replacement, etc. of Residential Property
第四十一条の五（居住用財産の買換え等の場合の譲渡損失の損益通算及び繰越控除）
Where there is an amount of loss on the transfer of residential property that has arisen in the calculation of the amount of capital gains of an individual for 2004 or any subsequent year, notwithstanding the provisions of the second sentence of Article 31, paragraph (1) and paragraph (3), item (ii), the provisions of Article 69, paragraph (1) of the Income Tax Act and other provisions of laws and regulations concerning income tax apply to that amount of loss on the transfer of residential property; provided, however, that this does not apply if the individual has received the application of the provisions of this paragraph with respect to an amount of loss on the transfer of residential property, other than that amount of loss on the transfer of residential property, that arose in any year within the three years preceding that year.
個人の平成十六年分以後の各年分の譲渡所得の金額の計算上生じた居住用財産の譲渡損失の金額がある場合には、第三十一条第一項後段及び第三項第二号の規定にかかわらず、当該居住用財産の譲渡損失の金額については、所得税法第六十九条第一項の規定その他の所得税に関する法令の規定を適用する。ただし、当該個人がその年の前年以前三年内の年において生じた当該居住用財産の譲渡損失の金額以外の居住用財産の譲渡損失の金額につきこの項の規定の適用を受けているときは、この限りでない。
The provisions of the preceding paragraph apply only if the final return for the year for which the individual seeks the application of the provisions of that paragraph contains a statement to the effect that the individual seeks the application of the provisions of that paragraph, and has attached to it a written statement concerning the calculation of the amount of loss on the transfer of residential property and other documents specified by Order of the Ministry of Finance.
前項の規定は、同項の規定の適用を受けようとする年分の確定申告書に、同項の規定の適用を受けようとする旨の記載があり、かつ、居住用財産の譲渡損失の金額の計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。
Even if the final return referred to in the preceding paragraph is not filed, or a final return is filed without the statement or document referred to in that paragraph, the district director may apply paragraph (1) if the district director finds that there were unavoidable circumstances for the failure to file the return or to include the statement or document, but only if a document giving that statement and the document prescribed by Order of the Ministry of Finance referred to in that paragraph are submitted.
Where an individual who files a final return has an amount of loss on transfer after aggregation that arose in any year within the three years preceding that year (excluding any amount deducted in a year before that year by applying the provisions of this paragraph), if the individual has, as of December 31 of that year (or, for the year that includes the date of the individual's death, as of that date of death), an amount of housing loans, etc. pertaining to the replacement asset (meaning a replacement asset prescribed in paragraph (7), item (i)) pertaining to that amount of loss on transfer after aggregation, then, notwithstanding the provisions of the second sentence of Article 31, paragraph (1), an amount equivalent to that amount of loss on transfer after aggregation is deducted, pursuant to the provisions of Cabinet Order, in the calculation of the amount of long-term capital gains prescribed in that paragraph, the amount of short-term capital gains prescribed in Article 32, paragraph (1), the amount of gross income, the amount of retirement income or the amount of timber income for the year to which the final return pertains; provided, however, that this does not apply to a year in which the individual's total income prescribed in Article 2, paragraph (1), item (xxx) of the Income Tax Act for that year, pertaining to the individual's income tax for that year, exceeds 30,000,000 yen.
確定申告書を提出する個人が、その年の前年以前三年内の年において生じた通算後譲渡損失の金額（この項の規定の適用を受けて前年以前の年において控除されたものを除く。）を有する場合において、当該個人がその年十二月三十一日（その者が死亡した日の属する年にあつては、その死亡した日）において当該通算後譲渡損失の金額に係る買換資産（第七項第一号に規定する買換資産をいう。）に係る住宅借入金等の金額を有するときは、第三十一条第一項後段の規定にかかわらず、当該通算後譲渡損失の金額に相当する金額は、政令で定めるところにより、当該確定申告書に係る年分の同項に規定する長期譲渡所得の金額、第三十二条第一項に規定する短期譲渡所得の金額、総所得金額、退職所得金額又は山林所得金額の計算上控除する。ただし、当該個人のその年分の所得税に係るその年の所得税法第二条第一項第三十号の合計所得金額が三千万円を超える年については、この限りでない。
The provisions of the preceding paragraph apply only if the individual has filed the final return referred to in paragraph (2) by its filing deadline for the income tax for the year in which the amount of loss on the transfer of residential property arose and has subsequently filed final returns consecutively, and the final return referred to in the preceding paragraph has attached to it a written statement concerning the calculation of the amount to be deducted under the provisions of that paragraph and other documents specified by Order of the Ministry of Finance.
前項の規定は、当該個人が居住用財産の譲渡損失の金額が生じた年分の所得税につき第二項の確定申告書をその提出期限までに提出した場合であつて、その後において連続して確定申告書を提出しており、かつ、前項の確定申告書に同項の規定による控除を受ける金額の計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。
The provisions of paragraph (3) apply mutatis mutandis where, in the case of applying the provisions of paragraph (4), no final return is filed by the filing deadline referred to in the preceding paragraph, or a final return is filed without the documents referred to in that paragraph attached.
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
amount of loss on the transfer of residential property: In the case where the individual has made, within the period from January 1, 1998 to December 31, 2027 (referred to as the "application period" in the following paragraph), a transfer (including the lending of real property, etc. that constitutes a source of capital gains prescribed in Article 31, paragraph (1), and excluding a transfer to the individual's spouse or any other person who has a special relationship with the individual specified by Cabinet Order, and any other transfer specified by Cabinet Order; hereinafter referred to in this item and the following paragraph as a "specified transfer") of any of the following, being a house, or land or a right existing on land, held by the individual whose holding period prescribed in paragraph (2) of that Article exceeds five years as of January 1 of that year (hereinafter referred to in this paragraph and the following paragraph as a "transferred asset") (excluding the case where the individual has received the application of the provisions of Article 31-3, paragraph (1), Article 35, paragraph (1) (excluding where it is applied pursuant to the provisions of paragraph (3) of that Article), Article 36-2 or Article 36-5 with respect to a transfer of assets in the year preceding that year or the year before that, or where the individual receives or has received the application of the provisions of paragraph (1) of the following Article with respect to a transfer of assets in that year or within the three years preceding that year), if, during the period from January 1, 1998 (or, where the date of the specified transfer is on or after January 1, 2000, January 1 of the year preceding the year that includes the date of the specified transfer) to December 31 of the year following the year that includes the date of the specified transfer (or, where it has become difficult, due to unavoidable circumstances attributable to an extraordinary disaster designated as a specified extraordinary disaster pursuant to the provisions of Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster, for the individual to make, by that date, an acquisition (including construction, and excluding an acquisition by gift and any other acquisition specified by Cabinet Order; the same applies hereinafter in this paragraph, paragraph (13) and paragraph (14)) of a house used as the individual's residence that is specified by Cabinet Order, or land or a right existing on land used as the site of that house, located in Japan (hereinafter referred to in this paragraph, paragraph (13) and paragraph (14) as a "replacement asset"), and the individual is expected to acquire a replacement asset within two years after that date and has obtained the approval of the district director having jurisdiction over the place for tax payment pursuant to the provisions of Order of the Ministry of Finance, December 31 of the second year following the year that includes that date; referred to as the "acquisition deadline" in paragraph (13)), the individual acquires a replacement asset and has an amount of housing loans, etc. pertaining to the replacement asset as of December 31 of the year that includes the date of the acquisition, and has used the replacement asset as the individual's residence, or is expected to do so, during the period from the date of the acquisition to December 31 of the year following the year that includes the date of the acquisition, the amount calculated pursuant to the provisions of Cabinet Order as the portion of the amount of losses that arose in the calculation of the amount of capital gains from the specified transfer of the transferred asset (or, where there are two or more such specified transfers in that year, limited to one specified transfer selected by the individual pursuant to the provisions of Cabinet Order) that cannot be fully deducted even after being deducted in the calculation of the amount of long-term capital gains prescribed in Article 31, paragraph (1) and the amount of short-term capital gains prescribed in Article 32, paragraph (1) for the year that includes the date of the specified transfer;
居住用財産の譲渡損失の金額 当該個人が、平成十年一月一日から令和九年十二月三十一日までの期間（次項において「適用期間」という。）内に、その有する家屋又は土地若しくは土地の上に存する権利で、その年一月一日において第三十一条第二項に規定する所有期間が五年を超えるもののうち次に掲げるもの（以下この項及び次項において「譲渡資産」という。）の譲渡（同条第一項に規定する譲渡所得の基因となる不動産等の貸付けを含むものとし、当該個人の配偶者その他の当該個人と政令で定める特別の関係がある者に対してするものその他政令で定めるものを除く。以下この号及び次項において「特定譲渡」という。）をした場合（当該個人がその年の前年若しくは前々年における資産の譲渡につき第三十一条の三第一項、第三十五条第一項（同条第三項の規定により適用する場合を除く。）、第三十六条の二若しくは第三十六条の五の規定の適用を受けている場合又は当該個人がその年若しくはその年の前年以前三年内における資産の譲渡につき次条第一項の規定の適用を受け、若しくは受けている場合を除く。）において、平成十年一月一日（当該特定譲渡の日が平成十二年一月一日以後であるときは、当該特定譲渡の日の属する年の前年一月一日）から当該特定譲渡の日の属する年の翌年十二月三十一日（特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律第二条第一項の規定により特定非常災害として指定された非常災害に基因するやむを得ない事情により、同日までに当該個人の居住の用に供する家屋で政令で定めるもの又は当該家屋の敷地の用に供する土地若しくは当該土地の上に存する権利で、国内にあるもの（以下この項、第十三項及び第十四項において「買換資産」という。）の取得（建設を含むものとし、贈与によるものその他政令で定めるものを除く。以下この項、第十三項及び第十四項において同じ。）をすることが困難となつた場合において、同日後二年以内に買換資産の取得をする見込みであり、かつ、財務省令で定めるところにより納税地の所轄税務署長の承認を受けたときは、同日の属する年の翌々年十二月三十一日。第十三項において「取得期限」という。）までの間に、買換資産の取得をして当該取得をした日の属する年の十二月三十一日において当該買換資産に係る住宅借入金等の金額を有し、かつ、当該取得の日から当該取得の日の属する年の翌年十二月三十一日までの間に当該個人の居住の用に供したとき、又は供する見込みであるときにおける当該譲渡資産の特定譲渡（その年において当該特定譲渡が二以上ある場合には、当該個人が政令で定めるところにより選定した一の特定譲渡に限る。）による譲渡所得の金額の計算上生じた損失の金額のうち、当該特定譲渡をした日の属する年分の第三十一条第一項に規定する長期譲渡所得の金額及び第三十二条第一項に規定する短期譲渡所得の金額の計算上控除してもなお控除しきれない部分の金額として政令で定めるところにより計算した金額をいう。
a house used by the individual as the individual's residence that is specified by Cabinet Order and located in Japan;
当該個人がその居住の用に供している家屋で政令で定めるもののうち国内にあるもの
a house listed in (a) that has ceased to be used as the individual's residence (limited to one transferred during the period from the day on which it ceased to be used as the individual's residence to December 31 of the year that includes the day on which three years have elapsed from that day);
イに掲げる家屋で当該個人の居住の用に供されなくなつたもの（当該個人の居住の用に供されなくなつた日から同日以後三年を経過する日の属する年の十二月三十一日までの間に譲渡されるものに限る。）
a house listed in (a) or (b) and land used as the site of the house or a right existing on that land;
イ又はロに掲げる家屋及び当該家屋の敷地の用に供されている土地又は当該土地の上に存する権利
where the individual's house listed in (a) has been destroyed by a disaster, land, or a right existing on that land, that was used as the site of the house and whose holding period prescribed in Article 31, paragraph (2) would exceed five years as of January 1 of that year if the individual had continued to own the house (limited to land or a right transferred during the period from the day on which the disaster occurred to December 31 of the year that includes the day on which three years have elapsed from that day).
当該個人のイに掲げる家屋が災害により滅失した場合において、当該個人が当該家屋を引き続き所有していたとしたならば、その年一月一日において第三十一条第二項に規定する所有期間が五年を超える当該家屋の敷地の用に供されていた土地又は当該土地の上に存する権利（当該災害があつた日から同日以後三年を経過する日の属する年の十二月三十一日までの間に譲渡されるものに限る。）
net loss: A net loss prescribed in Article 2, paragraph (1), item (xxv) of the Income Tax Act;
純損失の金額 所得税法第二条第一項第二十五号に規定する純損失の金額をいう。
amount of loss on transfer after aggregation: Of the net loss that arose for the individual in that year, the amount calculated pursuant to the provisions of Cabinet Order as the portion pertaining to the amount of loss on the transfer of residential property (where the transferred assets pertaining to that amount of loss on the transfer of residential property include land or a right existing on land whose area specified by Cabinet Order exceeds 500 square meters, excluding the amount corresponding to the portion of that land or right existing on land in excess of 500 square meters);
通算後譲渡損失の金額 当該個人のその年において生じた純損失の金額のうち、居住用財産の譲渡損失の金額に係るもの（当該居住用財産の譲渡損失の金額に係る譲渡資産のうちに土地又は土地の上に存する権利で政令で定める面積が五百平方メートルを超えるものが含まれている場合には、当該土地又は土地の上に存する権利のうち当該五百平方メートルを超える部分に相当する金額を除く。）として政令で定めるところにより計算した金額をいう。
housing loans, etc.: Loans borrowed from a financial institution prescribed in Article 8, paragraph (1) or from the Japan Housing Finance Agency to fund the new construction or acquisition of a house used as a dwelling or the acquisition of land or a right existing on land used as the site of that house (hereinafter referred to in this item as "housing acquisition, etc."), which are to be repaid under the contract in installments over a repayment period of 10 years or more, and other loans or debts pertaining to housing acquisition, etc. (excluding those corresponding to interest) that are specified by Cabinet Order.
住宅借入金等 住宅の用に供する家屋の新築若しくは取得又は当該家屋の敷地の用に供される土地若しくは当該土地の上に存する権利の取得（以下この号において「住宅の取得等」という。）に要する資金に充てるために第八条第一項に規定する金融機関又は独立行政法人住宅金融支援機構から借り入れた借入金で契約において償還期間が十年以上の割賦償還の方法により返済することとされているものその他の住宅の取得等に係る借入金又は債務（利息に対応するものを除く。）で政令で定めるものをいう。
With regard to the application of the provisions of Article 70, paragraph (1) of the Income Tax Act (including where the calculation is made in accordance therewith pursuant to the provisions of Article 165, paragraph (1) of that Act) in the case where the net loss that arose in each year prescribed in Article 70, paragraph (1) of that Act for an individual who files a final return includes an amount of specified net loss (meaning the amount calculated pursuant to the provisions of Cabinet Order as the net loss pertaining to the amount of losses that arose in the calculation of the amount of capital gains from a specified transfer of a transferred asset made within the application period; the same applies in the following paragraph and paragraph (10)), the phrase "and Article 142, paragraph (2)" in Article 70, paragraph (1) of that Act is deemed to be replaced with ", Article 142, paragraph (2)", and the phrase "that has become the basis" is deemed to be replaced with "that has become the basis, and the amount of specified net loss prescribed in Article 41-5, paragraph (8) of the Act on Special Measures Concerning Taxation (Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer in the Case of Replacement, etc. of Residential Property)".
確定申告書を提出する個人の所得税法第七十条第一項に規定する各年において生じた純損失の金額のうちに特定純損失の金額（適用期間内に行つた譲渡資産の特定譲渡による譲渡所得の金額の計算上生じた損失の金額に係る純損失の金額として政令で定めるところにより計算した金額をいう。次項及び第十項において同じ。）がある場合における同条第一項（同法第百六十五条第一項の規定により準じて計算する場合を含む。）の規定の適用については、同法第七十条第一項中「及び第百四十二条第二項」とあるのは「、第百四十二条第二項」と、「となつたもの」とあるのは「となつたもの及び租税特別措置法第四十一条の五第八項（居住用財産の買換え等の場合の譲渡損失の損益通算及び繰越控除）に規定する特定純損失の金額」とする。
With regard to the application of the provisions of Article 140, paragraph (1) or Article 141, paragraph (1) of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act) in the case where the net loss that arose in that year for an individual who files a final return includes an amount of specified net loss, the phrase "net loss that arose" in Article 140, paragraph (1) or Article 141, paragraph (1) of that Act is deemed to be replaced with "net loss that arose (excluding the amount of specified net loss prescribed in Article 41-5, paragraph (9) of the Act on Special Measures Concerning Taxation (Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer in the Case of Replacement, etc. of Residential Property))".
確定申告書を提出する個人のその年において生じた純損失の金額のうちに特定純損失の金額がある場合における所得税法第百四十条第一項又は第百四十一条第一項（これらの規定を同法第百六十六条において準用する場合を含む。）の規定の適用については、同法第百四十条第一項又は第百四十一条第一項中「生じた純損失の金額」とあるのは、「生じた純損失の金額（租税特別措置法第四十一条の五第九項（居住用財産の買換え等の場合の譲渡損失の損益通算及び繰越控除）に規定する特定純損失の金額を除く。）」とする。
Where a fact prescribed in Article 140, paragraph (5) of the Income Tax Act has occurred with respect to the individual or the individual has died, if the net loss that arose in the year preceding the year that includes the day on which the fact occurred or the day of death includes an amount of specified net loss, then, with regard to the application of the provisions of that paragraph or Article 141, paragraph (4) of that Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act), the phrase "and Article 142, paragraph (2)" in Article 140, paragraph (5) of that Act is deemed to be replaced with ", Article 142, paragraph (2)", and the phrase "that has become the basis" is deemed to be replaced with "that has become the basis, and the amount of specified net loss prescribed in Article 41-5, paragraph (10) of the Act on Special Measures Concerning Taxation (Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer in the Case of Replacement, etc. of Residential Property)", and the phrase "and paragraph (2) of the following Article" in Article 141, paragraph (4) of that Act is deemed to be replaced with ", paragraph (2) of the following Article", and the phrase "that has become the basis" is deemed to be replaced with "that has become the basis, and the amount of specified net loss prescribed in Article 41-5, paragraph (10) of the Act on Special Measures Concerning Taxation (Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer in the Case of Replacement, etc. of Residential Property)".
当該個人につき所得税法第百四十条第五項に規定する事実が生じた場合又は当該個人が死亡した場合において、当該事実が生じた日又は死亡した日の属する年の前年において生じた純損失の金額のうちに特定純損失の金額があるときにおける同項又は同法第百四十一条第四項（これらの規定を同法第百六十六条において準用する場合を含む。）の規定の適用については、同法第百四十条第五項中「及び第百四十二条第二項」とあるのは「、第百四十二条第二項」と、「となつたもの」とあるのは「となつたもの及び租税特別措置法第四十一条の五第十項（居住用財産の買換え等の場合の譲渡損失の損益通算及び繰越控除）に規定する特定純損失の金額」と、同法第百四十一条第四項中「及び次条第二項」とあるのは「、次条第二項」と、「となつたもの」とあるのは「となつたもの及び租税特別措置法第四十一条の五第十項（居住用財産の買換え等の場合の譲渡損失の損益通算及び繰越控除）に規定する特定純損失の金額」とする。
Necessary matters concerning the application of the provisions of paragraph (1), paragraph (4) and the preceding three paragraphs are specified by Cabinet Order.
Where the provisions of paragraph (4) apply, the following applies:
第四項の規定の適用がある場合には、次に定めるところによる。
with regard to the application of the provisions of Article 2, paragraph (1), items (xxx) through (xxxiv)-5 of the Income Tax Act, the phrase "Article 70 (Deduction for Carryover of Net Loss) and Article 71 (Deduction for Carryover of Casualty Loss)" in item (xxx) of that paragraph is deemed to be replaced with "Article 70 (Deduction for Carryover of Net Loss) and Article 71 (Deduction for Carryover of Casualty Loss), and Article 41-5 of the Act on Special Measures Concerning Taxation (Deduction for Carryover of Losses on Transfer in the Case of Replacement, etc. of Residential Property)";
所得税法第二条第一項第三十号から第三十四号の五までの規定の適用については、同項第三十号中「の規定」とあるのは、「並びに租税特別措置法第四十一条の五（居住用財産の買換え等の場合の譲渡損失の繰越控除）の規定」とする。
with regard to the application of the provisions of Article 22 of the Income Tax Act, the phrase "or Article 71, paragraph (1) (Deduction for Carryover of Casualty Loss)" in paragraph (2) of that Article is deemed to be replaced with ", Article 71, paragraph (1) (Deduction for Carryover of Casualty Loss) or Article 41-5, paragraph (4) of the Act on Special Measures Concerning Taxation (Deduction for Carryover of Losses on Transfer in the Case of Replacement, etc. of Residential Property)", and the phrase "or Article 71" in paragraph (3) of that Article is deemed to be replaced with "or Article 71, or Article 41-5 of the Act on Special Measures Concerning Taxation";
with regard to the application of the provisions of Article 123 of the Income Tax Act, the phrase "Article 71, paragraph (1) (Deduction for Carryover of Casualty Loss)" in paragraph (1) of that Article is deemed to be replaced with "Article 71, paragraph (1) (Deduction for Carryover of Casualty Loss) or Article 41-5, paragraph (4) of the Act on Special Measures Concerning Taxation (Deduction for Carryover of Losses on Transfer in the Case of Replacement, etc. of Residential Property)", the phrase "or Article 71, paragraph (1)" in that paragraph is deemed to be replaced with "or Article 71, paragraph (1), or Article 41-5, paragraph (4) of the Act on Special Measures Concerning Taxation", and the phrase "or Article 71, paragraph (1)" in paragraph (2), item (v) of that Article is deemed to be replaced with "or Article 71, paragraph (1), or Article 41-5, paragraph (4) of the Act on Special Measures Concerning Taxation";
所得税法第百二十三条の規定の適用については、同条第一項中「の規定の適用を」とあるのは「若しくは租税特別措置法第四十一条の五第四項（居住用財産の買換え等の場合の譲渡損失の繰越控除）の規定の適用を」と、「又は第七十一条第一項」とあるのは「若しくは第七十一条第一項又は租税特別措置法第四十一条の五第四項」と、同条第二項第五号中「又は第七十一条第一項」とあるのは「若しくは第七十一条第一項又は租税特別措置法第四十一条の五第四項」とする。
with regard to the application of the provisions of the Act on General Rules for National Taxes, the phrase "that Act" in Article 2, item (vi), (c), 1. of that Act is deemed to be replaced with "that Act or the Act on Special Measures Concerning Taxation";
beyond what is specified in the preceding items, necessary matters concerning the application of the provisions of laws and regulations concerning income tax in the case where the provisions of paragraph (4) apply are specified by Cabinet Order.
If a person who has received the application of the provisions of paragraph (1) does not acquire a replacement asset by the acquisition deadline, does not have an amount of housing loans, etc. pertaining to the replacement asset as of December 31 of the year that includes the date of acquisition of the replacement asset, or does not use the replacement asset as the person's residence by December 31 of the year following the year that includes the date of acquisition of the replacement asset, the person must file an amended return for the income tax for the year for which the person received the application of the provisions of that paragraph by the day on which four months have elapsed from the acquisition deadline or that date, and must pay, within that time limit, the amount of tax to be paid as a result of filing the amended return.
If a person who has received the application of the provisions of paragraph (4) does not use the replacement asset as the person's residence by December 31 of the year following the year that includes the date of acquisition of the replacement asset, the person must file an amended return for the income tax for the year for which the person received the application of the provisions of that paragraph by the day on which four months have elapsed from that date, and must pay, within that time limit, the amount of tax to be paid as a result of filing the amended return.
In the case falling under the provisions of the preceding two paragraphs, if an amended return under those provisions is not filed, the district director having 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 the amended return.
前二項の規定に該当する場合において、これらの規定による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、当該修正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 (13) or paragraph (14) and to the reassessment referred to in the preceding paragraph, the following applies:
an amended return filed within the filing deadline prescribed in paragraph (13) or paragraph (14) 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 filed after the filing deadline prescribed in paragraph (13) or paragraph (14) and to the reassessment, the phrases "statutory tax return due date" and "statutory payment due date" in the provisions of Chapter II through Chapter VII of the Act on General Rules for National Taxes are deemed to be replaced with "filing deadline for the amended return prescribed in Article 41-5, paragraph (13) or paragraph (14) 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 is deemed to be replaced 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 is deemed to be replaced with "amended return under the provisions of Article 41-5, paragraph (13) or paragraph (14) 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 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十三項又は第十四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五第十三項又は第十四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五第十三項又は第十四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。