Article 274Events Subject to Special Provisions on Requests for Reassessment
第二百七十四条（更正の請求の特例の対象となる事実）
The events specified by Cabinet Order prescribed in Article 152 (Special Provisions on Requests for Reassessment If Income in Each Class Changes) of the Act are the following events.
法第百五十二条（各種所得の金額に異動を生じた場合の更正の請求の特例）に規定する政令で定める事実は、次に掲げる事実とする。
the loss, by reason of the voidness of an act, of an economic result arising from a void act that was included in the events forming the basis for calculating the Income in Each Class (excluding the amount of business income and the amount of real property income and the amount of timber income arising from a business; the same applies in the following item) for the year to which the return form or determination of a Resident who has filed a Tax Return or has been subject to a determination relates;
確定申告書を提出し、又は決定を受けた居住者の当該申告書又は決定に係る年分の各種所得の金額（事業所得の金額並びに事業から生じた不動産所得の金額及び山林所得の金額を除く。次号において同じ。）の計算の基礎となつた事実のうちに含まれていた無効な行為により生じた経済的成果がその行為の無効であることに基因して失われたこと。
the rescission of an act that may be rescinded that was included in the events forming the basis for calculating the Income in Each Class for that year of the person set out in the preceding item.
前号に掲げる者の当該年分の各種所得の金額の計算の基礎となつた事実のうちに含まれていた取り消すことのできる行為が取り消されたこと。
rescission
取消し
Undoing a legal act, such as an offer or acceptance of a contract (意思表示, a manifestation of intention), that the law says may be rescinded: for example one made through an important mistake, though a mistake about the circumstances behind the act only if it had been made clear that they were its basis, and as a rule not where the person was grossly careless (Civil Code, Article 95), or one made under fraud or duress, though fraud by a third party only if the other party knew of it or could have known (Article 96), or one a minor made without the consent of their legal representative (Article 5, paragraph (2)). Once rescinded, the act is treated as void from the start (Article 121). Only the person who made it, their representative or successor, or someone whose consent it needed may rescind it (Article 120). The right is lost if not used within five years from when the act could be confirmed — once the mistake, fraud or other cause has ended and the person knows they can rescind (Article 124) — or twenty years from the act (Article 126). It is lost sooner if the person confirms the act, and once it could be confirmed, performing it or demanding performance without reserving objections counts as confirming it (Articles 122 and 125). The Consumer Contract Act adds grounds of its own, such as a business telling the consumer something untrue about an important matter when soliciting the contract, where the consumer believed it and made the contract because of it (Article 4, paragraph (1), item (i)), and gives most of them a shorter time: one year from when the act could be confirmed, and five years from the contract (Article 7, paragraph (1)).
Written by AI using Civil Code, Arts. 5, 95, 96, 120, 121, 122, 124, 125, 126 and Consumer Contract Act, Arts. 4, 7 as a reference.
void
無効
Having no legal effect from the start. A void act does not take effect even if the parties later confirm it; confirming it knowing it is void counts as making a new act (Civil Code, Article 119). An act against public order or good morals is void (Article 90). Some Acts that protect one side make void a term that takes that protection away: a term of a land lease that is worse for the tenant than the Act on Land and Building Leases' rules on how long the lease lasts and how it is renewed (Article 9), a clause of a consumer contract that frees a business from all liability for damage its failure to perform causes the consumer (Consumer Contract Act, Article 8, paragraph (1), item (i)), or the part of a labor contract that falls short of the Labor Standards Act's standards, which the Act's standard replaces (Labor Standards Act, Article 13).
Written by AI using Civil Code, Arts. 90, 119, Act on Land and Building Leases, Art. 9, Consumer Contract Act, Art. 8 and Labor Standards Act, Art. 13 as a reference.