Article 153-2Special Provisions on Requests for Reassessment If a Person Who Has Made a Departure from Japan Returns to Japan or in Similar Cases
第百五十三条の二（国外転出をした者が帰国をした場合等の更正の請求の特例）
A person who has filed a Tax Return, or has been subject to a determination, for the income tax for the year that includes the date of a departure from Japan as prescribed in Article 60-2, paragraph (1) (Special Provisions on Capital Gains and Similar Income upon Departure from Japan) (including that person's heir) may file a request for Reassessment with the district director within four months from the date on which a case set forth in any of the items of paragraph (6) of that Article arises, if the circumstances come to fall under either of the following cases with regard to the income tax for that year because the gross income for the year of the Tax Return or determination includes the amount of income from transfers of Securities and similar interests as prescribed in paragraph (6) of that Article to which the main clause of paragraph (6) of that Article (including when applied pursuant to paragraph (7) of that Article) applies:
if the amount set forth in Article 120, paragraph (1), items (iii) through (v) (Filing Income Tax Returns) (or any such amount following the filing of an Amended Return or a Reassessment, if an Amended Return has been filed or a Reassessment has been made) becomes overstated;
第百二十条第一項第三号から第五号まで（確定所得申告）に掲げる金額（当該金額につき修正申告書の提出又は更正があつた場合には、その申告又は更正後の金額）が過大となる場合
if the amount set forth in Article 122, paragraph (1), items (i) through (iii) (Filing a Return to Receive a Refund) or Article 123, paragraph (2), item (i) or items (v) through (viii) (Filing Tax Returns Showing Losses) (or any such amount following the filing of an Amended Return or a Reassessment, if an Amended Return has been filed or a Reassessment has been made) becomes understated.
第百二十二条第一項第一号から第三号まで（還付等を受けるための申告）又は第百二十三条第二項第一号若しくは第五号から第八号まで（確定損失申告）に掲げる金額（当該金額につき修正申告書の提出又は更正があつた場合には、その申告又は更正後の金額）が過少となる場合
The preceding paragraph applies mutatis mutandis to an individual to whom Article 60-2, paragraph (8) (including as applied mutatis mutandis pursuant to paragraph (9) of that Article) applies. In such a case, the phrase "the main clause of paragraph (6) of that Article (including when applied pursuant to paragraph (7) of that Article)" in the preceding paragraph is deemed to be replaced with "paragraph (8) of that Article (including as applied mutatis mutandis pursuant to paragraph (9) of that Article)", and the phrase "the date on which a case set forth in any of the items of that paragraph arises" is deemed to be replaced with "the date of the transfer or settlement, or of the transfer by gift or inheritance with limited liability, prescribed in paragraph (8) or paragraph (9) of that Article".
Paragraph (1) applies mutatis mutandis to an individual to whom Article 60-2, paragraph (10) applies. In such a case, the phrase "the main clause of paragraph (6) of that Article (including when applied pursuant to paragraph (7) of that Article)" in paragraph (1) is deemed to be replaced with "paragraph (10) of that Article", and the phrase "the date on which a case set forth in any of the items of that paragraph arises" is deemed to be replaced with "the day on which five years have elapsed from that date (or the day on which 10 years have elapsed, if the person has been granted a tax payment grace period under paragraph (1) of Article 137-2 pursuant to paragraph (2) of that Article (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Departure from Japan Apply))".
第一項の規定は、第六十条の二第十項の規定の適用がある個人について準用する。この場合において、第一項中「同条第六項本文（同条第七項の規定により適用する場合を含む。）」とあるのは「同条第十項」と、「同項各号に掲げる場合に該当することとなつた日」とあるのは「同日から五年を経過する日（その者が第百三十七条の二第二項（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予）の規定により同条第一項の規定による納税の猶予を受けている場合にあつては、十年を経過する日）」と読み替えるものとする。
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(Filing an Income Tax Return)
the income taxes calculated when Chapter III (Calculating the Amount of Taxes) is applied for the taxable gross income, taxable retirement income, and taxable timber income set forth in item (i);
第一号に掲げる課税総所得金額、課税退職所得金額及び課税山林所得金額につき第三章（税額の計算）の規定を適用して計算した所得税の額
Open this provision(Filing an Income Tax Return)
the income taxes set forth in the preceding item less any income taxes that have been or will be collected through withholding from Each Class of Income that is used as the basis for calculating…
第一号に掲げる総所得金額若しくは退職所得金額又は純損失の金額の計算の基礎となつた各種所得につき源泉徴収をされた又はされるべき所得税の額（当該所得税の額のうちに、第百二十七条第一項から第三項まで（年の中途で出国をする場合の確定申告）の規定による申告書を提出したことにより、又は当該申告書に係る所得税につき更正を受けたこと…
Open this provision(Filing an Income Tax Return)
the amount arrived at when any prepaid taxes for the year are deducted from the amount of income taxes set forth in item (iii)…
その年分の予納税額がある場合には、第三号に掲げる所得税の額（源泉徴収税額がある場合には、前号に掲げる金額）から当該予納税額を控除した金額
Open this provision(Filing a Return to Receive a Refund)
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
Open this provision(Filing a Return to Receive a Refund)
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
Open this provision(Filing a Return to Receive a Refund)
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
Open this provision(Filing Tax Returns Showing Losses)
the amounts of the Net Loss and Casualty Losses incurred in the year;
その年において生じた純損失の金額及び雑損失の金額
Open this provision(Filing Tax Returns Showing Losses)
the Net Loss and Casualty Loss that may be deducted in the calculation of the amount of gross income, retirement income, and timber income in or after the year following the relevant year…
第七十条第一項若しくは第二項又は第七十一条第一項の規定により翌年以後において総所得金額、退職所得金額及び山林所得金額の計算上控除することができる純損失の金額及び雑損失の金額
Open this provision(Filing Tax Returns Showing Losses)
any amount to be deducted in the year pursuant to the provisions of Article 95 (Foreign Tax Credit);
その年において第九十五条（外国税額控除）の規定による控除をされるべき金額がある場合には、当該金額
Open this provision(Filing Tax Returns Showing Losses)
any amount of tax withheld as prescribed in Article 120, paragraph (1), item (iv) (Filing Income Tax Returns) from Each Class of Income that has been used as the basis for calculating the Net Loss as…
第一号に掲げる純損失の金額又は第三号若しくは第四号に掲げる総所得金額若しくは退職所得金額の計算の基礎となつた各種所得に係る第百二十条第一項第四号（確定所得申告）に規定する源泉徴収税額がある場合には、当該源泉徴収税額
Open this provision(Filing Tax Returns Showing Losses)
any prepaid taxes as prescribed in Article 120, paragraph (2) for the year;
その年分の第百二十条第二項に規定する予納税額がある場合には、当該予納税額
Open this provisionTax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Departure from Japan Apply
With regard to the part of the income tax for the year that includes the date of a departure from Japan as prescribed in Article 60-2, paragraph (1)…
第六十条の二第一項（国外転出をする場合の譲渡所得等の特例）に規定する国外転出（以下この条において「国外転出」という。）をする居住者でその国外転出の時に有している同項に規定する有価証券等又は契約を締結している第六十条の二第二項に規定する未決済信用取引等若しくは同条第三項に規定する未決済デリバティブ取引（以下この項及び第…
Open this provisionTax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Departure from Japan Apply
If an individual to whom the preceding paragraph applies submits to the competent district director for the locality in which the individual pays taxes…
前項の規定の適用を受ける個人が、国外転出の日から五年を経過する日（同日前に帰国等の場合に該当することとなつた場合には、その該当することとなつた日の前日）までに、同項の規定による納税の猶予に係る期限の延長を受けたい旨その他財務省令で定める事項を記載した届出書を、納税地の所轄税務署長に提出した場合には…
Open this provisionSpecial Provisions on Requests for Reassessment If a Person Who Has Made a Departure from Japan Returns to Japan or in Similar Cases
A person who has filed a Tax Return, or has been subject to a determination, for the income tax for the year that includes the date of a departure from Japan as prescribed in Article 60-2…
第六十条の二第一項（国外転出をする場合の譲渡所得等の特例）に規定する国外転出の日の属する年分の所得税につき確定申告書を提出し、又は決定を受けた者（その相続人を含む。）は、当該確定申告書又は決定に係る年分の総所得金額のうちに同条第六項本文（同条第七項の規定により適用する場合を含む。）の規定の適用がある同条第六項に規定す…
Open this provisionSpecial Provisions on Capital Gains upon Departure from Japan
If a Resident who makes a departure from Japan (meaning ceasing to have a domicile or residence in Japan; the same applies hereinafter in this Article) holds, at the time of that departure from Japan…
国外転出（国内に住所及び居所を有しないこととなることをいう。以下この条において同じ。）をする居住者が、その国外転出の時において有価証券又は第百七十四条第九号（内国法人に係る所得税の課税標準）に規定する匿名組合契約の出資の持分（株式を無償又は有利な価額により取得することができる権利を表示する有価証券で第百六十一条第一項…
Open this provisionSpecial Provisions on Capital Gains upon Departure from Japan
If an individual (including the individual's heir) to whom the provisions of paragraphs (1) through (3) have applied with regard to income tax for the year that includes the date of the departure…
国外転出の日の属する年分の所得税につき第一項から第三項までの規定の適用を受けた個人で第百三十七条の二第一項の規定による納税の猶予を受けているもの（その相続人を含む。）が、同日から五年を経過する日（その者が同条第二項の規定により同条第一項の規定による納税の猶予を受けている場合にあつては、十年を経過する日。以下この項にお…
Open this provisionSpecial Provisions on Capital Gains upon Departure from Japan
An individual to whom the provisions of paragraphs (1) through (3) are to apply with regard to income tax for the year that includes the date of the departure from Japan may…
国外転出の日の属する年分の所得税につき第一項から第三項までの規定の適用を受けるべき個人が、当該国外転出の時に有していた有価証券等又は契約を締結していた未決済信用取引等若しくは未決済デリバティブ取引のうち次の各号に掲げる場合の区分に応じ当該各号に定めるものについては…
Open this provisionSpecial Provisions on Capital Gains upon Departure from Japan
For the purpose of applying the provisions of the preceding paragraph to an individual to whom the provisions of paragraphs (1) through (3) have applied with regard to income tax for the year that…
国外転出の日の属する年分の所得税につき第一項から第三項までの規定の適用を受けた個人で第百三十七条の二第二項（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予）の規定により同条第一項の規定による納税の猶予を受けているものに係る前項の規定の適用については、同項中「五年」とあるのは、「十年」とする。
Open this provisionSpecial Provisions on Capital Gains upon Departure from Japan
If an individual (including the individual's heir) to whom the provisions of paragraphs (1) through (3) have applied with regard to income tax for the year that includes the date of the departure…
国外転出の日の属する年分の所得税につき第一項から第三項までの規定の適用を受けた個人で第百三十七条の二第一項（同条第二項の規定により適用する場合を含む。第十項において同じ。）の規定による納税の猶予を受けているもの（その相続人を含む。）が、その納税の猶予に係る同条第一項に規定する満了基準日までに…
Open this provisionSpecial Provisions on Capital Gains upon Departure from Japan
The provisions of the preceding paragraph apply mutatis mutandis if an individual to whom the provisions of paragraphs (1) through (3) are to apply with regard to income tax for the year that…
前項の規定は、国外転出の日の属する年分の所得税につき第一項から第三項までの規定の適用を受けるべき個人でその国外転出の時までに国税通則法第百十七条第二項の規定による納税管理人の届出をしているものが、同日の属する年分の所得税に係る確定申告期限までに…
Open this provisionTax Return
「確定申告書」
A final tax return filed under Part II, Chapter V, Section 2, Subsections 1 and 2 of this Act (including by nonresidents under Article 166), including one filed after the deadline.
Defined inArticle 2, paragraph (1), item (xxxvii)· applies throughout the law
Amended Returnmachine translation
「修正申告書」
An amended tax return as defined in Article 19, paragraph (3) of the Act on General Rules for National Taxes: a return a taxpayer files to correct tax already declared or assessed.
Defined inArticle 2, paragraph (1), item (xxxix)· applies throughout the law
Reassessment
「更正」
A reassessment under Article 24 or, where the tax office corrects its own earlier reassessment or determination, Article 26 of the Act on General Rules for National Taxes, by which the district tax office director (税務署長) corrects the tax base or tax declared after an investigation.
Defined inArticle 2, paragraph (1), item (xliii)· applies throughout the law
determinationmachine translation
「決定」
A determination of tax under Article 25 of the Act on General Rules for National Taxes, by which the district tax office director (税務署長) fixes the tax base and tax of someone who should have filed a return and did not; in the Articles this definition lists, the word is used in another sense.
Defined inArticle 2, paragraph (1), item (xliv)· applies throughout the law, except in Articles 19, 44-2, 52, 57-4, 151-4, 159, 160 and 228-2
heirmachine translation
「相続人」
An heir, including, wherever this Act uses the word, a universal legatee (包括受遺者): a person to whom a will leaves all or a share of an estate as a whole, rather than particular property.
Defined inArticle 2, paragraph (2)· applies throughout the law
income from transfers of Securities and similarmachine translation
「有価証券等に係る譲渡所得等の金額」
The business, capital gains or miscellaneous income from the sale of securities and settlement of unsettled margin and derivatives transactions that are deemed to take place when a person leaves Japan; where its basis was concealed or falsified, the relief on returning to Japan within the period does not extend to it.
Short name set inArticle 60-2, paragraph (6)· applies only in this paragraph
request for Reassessmentmachine translation
「更正の請求」
A request to the tax office director (税務署長) under Article 23, paragraph (1) of the Act on General Rules for National Taxes, by a person who has filed a tax return, to reassess (更正) the tax base or tax amount it stated, because an error or a failure to follow the tax laws made the tax payable too high, or a net loss or refund too low or left it out.
Short name set inArticle 153, paragraph (1)· applies only in this provision and in Articles 153-2 to 153-6, 159 and 160
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.