Article 127Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year
第百二十七条（年の中途で出国をする場合の確定申告）
If a Resident will become Absent From Japan partway through the year under circumstances constituting a case in which a return under Article 120, paragraph (1) (Filing Income Tax Returns) must be filed for the Resident's gross income, retirement income, and timber income from between January 1 of the relevant year and the start of the Resident's Absence From Japan, unless the Resident files a return under paragraph (3), the Resident must file a return with the district tax office director, giving the information set forth in the items of Article 120, paragraph (1) based on the circumstances as of that time, by the start of the Resident's Absence From Japan.
If a Resident will become absent from Japan partway through the year under circumstances constituting a case in which it is permissible to file a return under Article 122, paragraph (1) (Filing a Return to Receive a Refund) for the Resident's gross income, retirement income, and timber income from between January 1 of the relevant year and the start of the Resident's Absence From Japan, unless the Resident is permitted to file a return under the following paragraph, the Resident may file a return with the district director, giving the information set forth in the items of Article 120, paragraph (1) and the items of Article 122, paragraph (1) based on the circumstances as of that time.
If a Resident will become absent from Japan partway through the year under circumstances constituting a case in which it is permissible to file a return under Article 123, paragraph (1) (Filing Tax Returns Showing Losses) in connection with a Net Loss or Casualty Loss incurred between January 1 of the relevant year and the start of the Resident's Absence From Japan or in connection with a Net Loss or Casualty Loss incurred in any of the three years prior to the relevant year (or in any of the five years prior to the relevant year, if the provisions of Article 70-2, paragraphs (1) through (3) (Special Provisions on Deduction for Carryover of Net Loss Related to Specified Extraordinary Disasters) or Article 71-2, paragraph (1) (Special Provisions on Deduction for Carryover of Casualty Loss Related to Specified Extraordinary Disasters) apply), the Resident may file a return with the district director, giving the information set forth in the items of Article 123, paragraph (2) based on the circumstances as of that time, by the start of the Resident's Absence From Japan.
居住者は、年の中途において出国をする場合において、その年一月一日からその出国の時までの間における純損失の金額若しくは雑損失の金額又はその年の前年以前三年内（第七十条の二第一項から第三項まで（特定非常災害に係る純損失の繰越控除の特例）又は第七十一条の二第一項（特定非常災害に係る雑損失の繰越控除の特例）の規定の適用がある場合には、前年以前五年内）の各年において生じたこれらの金額について、第百二十三条第一項（確定損失申告）の規定による申告書を提出することができる場合に該当するときは、その出国の時までに、税務署長に対し、その時の現況により同条第二項各号に掲げる事項を記載した申告書を提出することができる。
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 paragraph (1) or paragraph (2), and the provisions of paragraphs (3) through (7) of that Article apply mutatis mutandis to the filing of a return under the preceding three 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第一項又は第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三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
Net Loss
「純損失の金額」
The part of a loss under Article 69, paragraph (1) that is left over after it has been offset against other income under that Article.
Defined inArticle 2, paragraph (1), item (xxv)· applies throughout the law
Casualty Loss
「雑損失の金額」
The part of a year's losses from disaster, theft or embezzlement under Article 72, paragraph (1) that exceeds the threshold set there, which is deducted from income as the casualty loss deduction.
Defined inArticle 2, paragraph (1), item (xxvi)· 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
Absence From Japanmachine translation
「出国」
For a resident, ceasing to have a domicile or residence in Japan without first giving notice of a tax agent (納税管理人) under Article 117, paragraph (2) of the Act on General Rules for National Taxes; for a nonresident, ceasing without that notice to have a residence in Japan or, if they had none, ceasing to have a permanent establishment in Japan or ending the business described in Article 161, paragraph (1), item (vi).
Defined inArticle 2, paragraph (1), item (xlii)· applies throughout the law
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.