Article 151-3Special Provisions on Amended Returns If a Nonresident Donee or Similar Person Returns to Japan or in Similar Cases

①If grounds as set forth in the items of Article 19, paragraph (1) or the items of paragraph (2) of that Article (Amended Returns) of the Act on General Rules for National Taxes arise with regard to the income tax for the year that includes the date of the gift or the date of commencement of the succession because the gross income for the year of a Tax Return or determination includes the amount of business income, capital gains, or miscellaneous income from the transfer of Securities and similar interests as prescribed in Article 60-3, paragraph (1) (Special Provisions on Capital Gains and Similar Income If Assets Are Transferred to a Nonresident by Gift or Similar Means), the amount of business income or miscellaneous income from the settlement of unsettled margin transactions or similar transactions as prescribed in paragraph (2) of that Article, or the amount of business income or miscellaneous income from the settlement of unsettled derivatives transactions as prescribed in paragraph (3) of that Article, to which the first sentence of paragraph (6) of that Article (including when applied pursuant to paragraph (7) of that Article) applies, a person who has filed that Tax Return, or has been subject to that determination, for the income tax for the year that includes the date on which those Securities and similar interests or contracts for those unsettled margin transactions or similar transactions or unsettled derivatives transactions were transferred to a Nonresident by gift, inheritance, or bequest (including that person's heir) may file an Amended Return with the district director, but only within four months from the date on which a case set forth in any of the items of Article 60-3, paragraph (6) arises.