Article 153-3Special Provisions on Requests for Reassessment If a Nonresident Donee or Similar Person Returns to Japan or in Similar Cases
第百五十三条の三（非居住者である受贈者等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 on which 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), or contracts for unsettled margin transactions or similar transactions as prescribed in paragraph (2) of that Article or unsettled derivatives transactions as prescribed in paragraph (3) of that Article, were transferred to a Nonresident by gift, inheritance, or bequest (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 Article 60-3, paragraph (6) arises, if the circumstances come to fall under a case set forth in either of the items of paragraph (1) of the preceding Article 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 business income, capital gains, or miscellaneous income from the transfer of those Securities and similar interests, the amount of business income or miscellaneous income from the settlement of those unsettled margin transactions or similar transactions, or the amount of business income or miscellaneous income from the settlement of those unsettled derivatives transactions, to which the first sentence of paragraph (6) of that Article (including when applied pursuant to paragraph (7) of that Article) applies.
第六十条の三第一項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例）に規定する有価証券等又は同条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に係る契約を贈与、相続又は遺贈により非居住者に移転をした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前段（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当該有価証券等の譲渡による事業所得の金額、譲渡所得の金額若しくは雑所得の金額、当該未決済信用取引等の決済による事業所得の金額若しくは雑所得の金額又は当該未決済デリバティブ取引の決済による事業所得の金額若しくは雑所得の金額が含まれていることにより、当該年分の所得税につき前条第一項各号に掲げる場合に該当することとなるときは、第六十条の三第六項各号に掲げる場合に該当することとなつた日から四月以内に、税務署長に対し、更正の請求をすることができる。
The preceding paragraph applies mutatis mutandis to an heir with deferred tax prescribed in Article 60-3, paragraph (8), to whom paragraph (8) of that Article (including as applied mutatis mutandis pursuant to paragraph (10) of that Article) applies, and to an individual prescribed in paragraph (10), item (i) of that Article and a person set forth in item (ii) of that paragraph. In such a case, the phrase "the first sentence 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 (10) of that Article)", and the phrase "the date on which a case set forth in any of the items of Article 60-3, paragraph (6) 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 Article 60-3, paragraph (8) or paragraph (10)".
Paragraph (1) applies mutatis mutandis to a donor granted a grace period, or the applicable decedent or similar person of an heir granted a grace period, as prescribed in Article 60-3, paragraph (11), to whom that paragraph applies. In such a case, the phrase "the first sentence 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 (11) of that Article", and the phrase "the date on which a case set forth in any of the items of Article 60-3, paragraph (6) arises" is deemed to be replaced with "the day on which five years have elapsed from the date of the gift or the date of commencement of the succession (or the day on which 10 years have elapsed, if the donor granted a grace period or heir granted a grace period as prescribed in Article 60-3, paragraph (11) in connection with the gift, inheritance, or bequest has been granted a tax payment grace period under paragraph (1) or paragraph (2) of Article 137-3 pursuant to paragraph (3) of that Article (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income If Assets Are Transferred to a Nonresident by Gift or Similar Means Apply))".
第一項の規定は、第六十条の三第十一項の規定の適用がある同項に規定する猶予適用贈与者又は猶予適用相続人の適用被相続人等について準用する。この場合において、第一項中「同条第六項前段（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「同条第十一項」と、「第六十条の三第六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「当該贈与の日又は相続の開始の日から五年を経過する日（当該贈与、相続又は遺贈に係る第六十条の三第十一項に規定する猶予適用贈与者又は猶予適用相続人が第百三十七条の三第三項（贈与等により非居住者に資産が移転した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又は第二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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Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income If Assets Are Transferred to a Nonresident by Gift or Similar Means Apply
With regard to the part of the income tax for the year that includes the date of a gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter in this…
贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下この項において同じ。）により非居住者に移転した第六十条の三第一項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例）に規定する有価証券等又は同条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に係る契約（以下この条に…
Open this provisionTax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income If Assets Are Transferred to a Nonresident by Gift or Similar Means Apply
With regard to the part of the income tax for the year that includes the date of commencement of the succession that is payable pursuant to the provisions of Article 129…
相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下この項において同じ。）により非居住者に移転した対象資産につき第六十条の三第一項から第三項までの規定の適用を受けた者（第四項において「適用被相続人等」という。）の全ての相続人が当該相続の開始の日の属する年分の所得税で第百二十九条（死亡の場合の確定申告によ…
Open this provisionTax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income If Assets Are Transferred to a Nonresident by Gift or Similar Means Apply
If a person set forth in one of the following items submits to the competent district director for the locality in which the person pays taxes, by the day or deadline specified in the relevant item…
次の各号に掲げる者が、それぞれ当該各号に定める日又は期限までに、前二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、これらの規定中「五年」とあるのは、「十年」とする。
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 Requests for Reassessment If a Nonresident Donee or Similar Person 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 on which Securities and similar interests as prescribed in Article…
第六十条の三第一項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例）に規定する有価証券等又は同条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に係る契約を贈与、相続又は遺贈により非居住者に移転をした日の属する年分の所得税につき確定申告書を提出し…
Open this provisionSpecial Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer
If Securities and similar interests held by a Resident are transferred to a Nonresident by gift, hereditary succession, or a legacy…
居住者の有する有価証券等が、贈与、相続又は遺贈（以下この条において「贈与等」という。）により非居住者に移転した場合には、その居住者の事業所得の金額、譲渡所得の金額又は雑所得の金額の計算については、別段の定めがあるものを除き、その贈与等の時に、その時における価額に相当する金額により…
Open this provisionSpecial Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer
The provisions of the preceding two paragraphs apply mutatis mutandis if a person set forth in one of the following items has, by the deadline prescribed in that item…
前二項の規定は、次の各号に掲げる者が、それぞれ当該各号に定める期限までに、その贈与等により非居住者に移転があつた有価証券等又は未決済信用取引等若しくは未決済デリバティブ取引に係る契約の譲渡若しくは決済又は限定相続等による移転をした場合について準用する。
Open this provisionSpecial Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer
the donee of 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 gift…
贈与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の受贈者 当該個人の同日の属する年分の所得税に係る確定申告期限
Open this provisionSpecial Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer
the heir of 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 commencement of the succession…
相続の開始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（当該譲渡若しくは決済又は限定相続等による移転の時において、当該個人から相続又は遺贈により有価証券等又は未決済信用取引等若しくは未決済デリバティブ取引に係る契約の移転を受けた非居住者の全てが政令で定めるところにより国税通則法第百十…
Open this provisionSpecial Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer
If Securities and similar interests that a donee of a donor with deferred tax or an heir with deferred tax has continued to hold since the date of the gift or similar transfer…
猶予適用贈与者の受贈者又は猶予適用相続人が、その贈与等の日から五年を経過する日（当該猶予適用贈与者又は猶予適用相続人が第百三十七条の三第三項の規定により同条第一項又は第二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。以下この項において同じ。）においてその贈与等の日から引き続き有している有価証券…
Open this provisionSpecial Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer
If a contract for unsettled margin transactions or similar transactions to which a Resident is a party is transferred to a Nonresident by a gift or similar transfer…
居住者が締結している未決済信用取引等に係る契約が、贈与等により非居住者に移転した場合には、その居住者の事業所得の金額又は雑所得の金額の計算については、その贈与等の時に、当該未決済信用取引等を決済したものとみなして財務省令で定めるところにより算出した利益の額又は損失の額に相当する金額が生じたものとみなす。
Open this provisionSpecial Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer
If a contract for unsettled derivatives transactions to which a Resident is a party is transferred to a Nonresident by a gift or similar transfer, for the calculation of that Resident's business…
居住者が締結している未決済デリバティブ取引に係る契約が、贈与等により非居住者に移転した場合には、その居住者の事業所得の金額又は雑所得の金額の計算については、その贈与等の時に、当該未決済デリバティブ取引を決済したものとみなして財務省令で定めるところにより算出した利益の額又は損失の額に相当する金額が生じたものとみなす。
Open this provisionSpecial Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer
With regard to those of the Securities and similar interests or contracts for unsettled margin transactions or similar transactions or unsettled derivatives transactions transferred…
贈与等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居住者から、当該贈与等により非居住者である受贈者、相続人又は受遺者に移転した有価証券等又は未決済信用取引等若しくは未決済デリバティブ取引に係る契約のうち、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 Transfer of Assets to a Nonresident by Gift or Similar Transfer
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…
贈与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（次項において「適用贈与者」という。）で第百三十七条の三第三項（贈与等により非居住者に資産が移転した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又は相続の開始の日の属する年分…
Open this provisionSpecial Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer
If a donee of a donor whose gift is taxed as a sale and who has been granted a tax payment grace period under Article 137-3, paragraph (1)…
適用贈与者で第百三十七条の三第一項（同条第三項の規定により適用する場合を含む。次項において同じ。）の規定による納税の猶予を受けているもの（次項及び第十一項において「猶予適用贈与者」という。）の受贈者又は適用被相続人等の相続人で同条第二項（同条第三項の規定により適用する場合を含む。次項において同じ。）の規定による納税の…
Open this provisionNonresident
「非居住者」
An individual who is not a resident.
Defined inArticle 2, paragraph (1), item (v)· applies throughout the law
Tax 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
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
heir with deferred taxmachine translation
「猶予適用相続人」
An heir of a person whose income tax for the year of death was worked out under Article 60-3, paragraphs (1) to (3) — which treat securities and similar assets passing to a nonresident (非居住者) as sold — and who has that tax deferred under Article 137-3, paragraph (2).
Short name set inArticle 60-3, paragraph (8)· applies only in this provision and in Article 60-3, paragraphs (11) and (12)
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.