Supplementary Provisions, Article 5Request for Reassessment Concerning Absence From Japan Before the Effective Date
第五条（施行日前に出国をした者に係る更正の請求）
A person who, before the effective date, filed a return under Article 127 (Filing a Tax Return in the Case of Absence From Japan Partway Through the Year) of the former Act (including as applied mutatis mutandis under Article 166 (Application Mutatis Mutandis to Nonresidents) of the former Act) for income tax for 1981, and a person who, before the effective date, received a determination under Article 25 (Determination) of the Act on General Rules for National Taxes (Act No. 66 of 1962) for income tax for that year, may, if the application of the provisions of the new Act brings about a change in any matter stated in that return or any matter pertaining to that determination (or, if a Reassessment under Article 24 (Reassessment) or Article 26 (Reassessment of Previous Reassessment) of that Act was made with respect to those matters before the effective date, the matters after that Reassessment), file with the district director a request for Reassessment under Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes with respect to the matter in which that change arises, by the day on which one year has elapsed from the effective date.
施行日前に昭和五十六年分の所得税につき旧法第百二十七条（年の中途で出国をする場合の確定申告）（旧法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の規定による申告書を提出した者及び施行日前に同年分の所得税につき国税通則法（昭和三十七年法律第六十六号）第二十五条（決定）の規定による決定を受けた者は、当該申告書に記載された事項又は当該決定に係る事項（これらの事項につき施行日前に同法第二十四条（更正）又は第二十六条（再更正）の規定による更正があつた場合には、当該更正後の事項）につき新法の規定の適用により異動を生ずることとなつたときは、その異動を生ずることとなつた事項について、施行日から起算して一年を経過する日までに、税務署長に対し、国税通則法第二十三条第一項（更正の請求）の更正の請求をすることができる。
If a Reassessment under Article 24 or Article 26 of the Act on General Rules for National Taxes has been made based on a request for Reassessment referred to in the preceding paragraph, and interest on refund prescribed in Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes is calculated on a refund under Article 159, paragraph (2) (Refunding Taxes Withheld, Based on Reassessment or Determination) of the new Act (including as applied mutatis mutandis under Article 168 (Application Mutatis Mutandis to Nonresidents) of the new Act), the period under that paragraph that forms the basis of that calculation is the period from the effective date until the day on which the decision to pay for that refund is made or the day on which that refund is subject to Appropriation under Article 57, paragraph (1) (Appropriation) of that Act (or, if there is a day before that day on which the Appropriation became possible, that day).
前項の更正の請求に基づく国税通則法第二十四条又は第二十六条の規定による更正があつた場合において、新法第百五十九条第二項（更正又は決定による源泉徴収税額等の還付）（新法第百六十八条（非居住者に対する準用）において準用する場合を含む。）の規定による還付金について国税通則法第五十八条第一項（還付加算金）に規定する還付加算金を計算するときは、その計算の基礎となる同項の期間は、施行日からその還付のための支払決定をする日又はその還付金につき同法第五十七条第一項（充当）の規定による充当をする日（同日前にその充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。