If an amount set forth in any of items (i) through (iii) arises in connection with a Resident's income tax for the year, the Resident may file a return with the district director, giving the information set forth in the items of Article 120, paragraph (1) (Filing Income Tax Returns) as well as the following information, to receive a refund pursuant to the provisions of Article 138, paragraph (1) (Refunding Tax Withheld) or Article 139, paragraph (1) or paragraph (2) (Refunding Prepaid Taxes), unless the Resident is permitted to file a return under paragraph (1) of the following Article:
any part of a foreign tax credit that is not fully offset during the calculation of the amount of income taxes set forth in Article 120, paragraph (1), item (iii);
第百二十条第一項第三号に掲げる所得税の額の計算上控除しきれなかつた外国税額控除の額がある場合には、その控除しきれなかつた金額
any part of the amount of tax withheld as prescribed in Article 120, paragraph (1), item (iv) that is not fully offset when the amount set forth in that item is calculated;
第百二十条第一項第四号に掲げる金額の計算上控除しきれなかつた同号に規定する源泉徴収税額がある場合には、その控除しきれなかつた金額
any part of the prepaid taxes as prescribed in Article 120, paragraph (2) that is not fully offset when the amount set forth in Article 120, paragraph (1), item (v) is calculated;
第百二十条第一項第五号に掲げる金額の計算上控除しきれなかつた同条第二項に規定する予納税額がある場合には、その控除しきれなかつた金額
the bases for calculating the amounts set forth in the preceding three items, and the information that Ministry of Finance Order prescribes.
前三号に掲げる金額の計算の基礎その他財務省令で定める事項
Even if the circumstances do not constitute a case in which a Resident is required to file a return under Article 120, paragraph (1) or is permitted to file a return under the preceding paragraph or paragraph (1) of the following Article, if it is necessary for the Resident to do so in order to apply Article 95, paragraph (2) or paragraph (3) (Foreign Tax Credit) to income taxes in or after the subsequent year, the Resident may file a return with the district director, giving the information set forth in the items of Article 120, paragraph (1).
Changes on (Act No. 13 of 2025)
The provisions of the second sentence of Article 120, paragraph (1) apply mutatis mutandis to the information to be given in a return under the preceding two paragraphs, and the provisions of paragraphs (3) through (7) of that Article apply mutatis mutandis to the filing of a return under the preceding two paragraphs. In such a case, the term "Filing Deadline" in paragraph (5) of that Article is deemed to be replaced with "Filing Deadline (or the day on which the return is filed, if the return is a return of refund claim as prescribed in Article 61, paragraph (1), item (ii) (Special Provisions for Base Period for Calculation of Amount of Delinquent Tax) of the Act on General Rules for National Taxes)", and the term "Act on General Rules for National Taxes" is deemed to be replaced with "that Act".
第百二十条第一項後段の規定は前二項の規定による申告書の記載事項について、同条第三項から第七項までの規定は前二項の規定による申告書の提出について、それぞれ準用する。この場合において、同条第五項中「確定申告期限」とあるのは「確定申告期限（当該申告書が国税通則法第六十一条第一項第二号（延滞税の額の計算の基礎となる期間の特例）に規定する還付請求申告書である場合には、当該申告書の提出があつた日）」と、「国税通則法」とあるのは「同法」と読み替えるものとする。
Read this with the articles around it
Resident
「居住者」
An individual who has a domicile in Japan, or who has had a residence in Japan continuously for one year or more up to now.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
Filing Deadlinemachine translation
「確定申告期限」
The deadline for filing a final tax return under Article 120, paragraph (1), or, where the person dies or leaves Japan during the year, the deadline under Article 125, paragraph (1) or Article 127, paragraph (1).
Defined inArticle 2, paragraph (1), item (xli)· applies throughout the law
amount of tax withheldmachine translation
「源泉徴収税額」
The income tax that was, or should have been, withheld at source from the income on which a final return is based, less amounts refunded because of a return filed on leaving Japan and other amounts a Cabinet Order (政令) specifies.
Short name set inArticle 120, paragraph (1), item (iv)· applies only in this item and in Article 120, paragraph (1), item (v)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.