Article 153Special Provisions on Requests for Reassessment Due to Reassessment of a Previous Year's Income Taxes
第百五十三条（前年分の所得税額等の更正等に伴う更正の請求の特例）
If circumstances come to fall under a case set forth in either of the following items due to the filing of an Amended Return or a Reassessment or determination involving an amount as set forth in Article 120, paragraph (1), item (i) or items (iii) through (v) (Filing Income Tax Returns), 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) which is required to be entered in a Tax Return, the Resident (or the heir of a Resident) that submitted the Amended Return or was subject to the Reassessment or determination may file a request with the district director for a Reassessment, under Article 23, paragraph (1) (Requests for Reassessment) of the Act on General Rules for National Taxes (referred to as a "request for Reassessment" in the following Article through Article 153-6 (Special Provisions on Requests for Reassessment If a Person Who Has Made a Departure from Japan Returns to Japan or in Similar Cases, and Related Provisions), Article 159 (Refunding Taxes Withheld, Based on Reassessment or Similar Decision), and Article 160 (Refunding of Prepaid Taxes Based on Reassessment or Similar Decision)), of the amount prescribed in the relevant item, but only within two months from the day following that on which the Resident submits the Amended Return or is notified of the Reassessment or determination. In such a case, the written request for Reassessment must indicate the date that the Resident submitted the Amended Return or was notified of the Reassessment or determination, in addition to giving the information prescribed in Article 23, paragraph (3) of that Act:
確定申告書に記載すべき第百二十条第一項第一号若しくは第三号から第五号まで（確定所得申告）、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）に掲げる金額につき、修正申告書を提出し、又は更正若しくは決定を受けた居住者（その相続人を含む。）は、その修正申告書の提出又は更正若しくは決定に伴い次の各号に掲げる場合に該当することとなるときは、その修正申告書を提出した日又はその更正若しくは決定の通知を受けた日の翌日から二月以内に限り、税務署長に対し、当該各号に規定する金額につき国税通則法第二十三条第一項（更正の請求）の規定による更正の請求（次条から第百五十三条の六まで（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等）、第百五十九条（更正等による源泉徴収税額等の還付）及び第百六十条（更正等による予納税額の還付）において「更正の請求」という。）をすることができる。この場合においては、更正請求書には、同法第二十三条第三項に規定する事項のほか、その修正申告書を提出した日又はその更正若しくは決定の通知を受けた日を記載しなければならない。
an amount as set forth in Article 120, paragraph (1), items (iii) through (v) for a year for which a determination has been made, in or after the year subsequent to that of the Amended Return, Reassessment, or determination (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), is now overstated;
その修正申告書又は更正若しくは決定に係る年分の翌年分以後の各年分で決定を受けた年分に係る第百二十条第一項第三号から第五号までに掲げる金額（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
an amount as set forth in Article 122, paragraph (1), item (ii) or item (iii) or Article 123, paragraph (2), item (vii) or item (viii) for a year for which a determination has been made, in or after the year subsequent to that of the Amended Return, Reassessment, or determination (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), is now understated.
その修正申告書又は更正若しくは決定に係る年分の翌年分以後の各年分で決定を受けた年分に係る第百二十二条第一項第二号若しくは第三号又は第百二十三条第二項第七号若しくは第八号に掲げる金額（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
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
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
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
written request for Reassessmentmachine translation
「更正請求書」
The written request, defined in Article 23, paragraph (3) of the Act on General Rules for National Taxes, by which a taxpayer asks the district tax office director (税務署長) to reassess tax already declared, stating the corrected figures and the reasons.
Defined inArticle 2, paragraph (1), item (xl-2)· 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
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.