Article 20-2Special Provisions on Returns Filed after the Deadline, Amended Returns, etc.
第二十条の二（期限後申告及び修正申告等の特例）
The provisions of Article 151-2 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) apply mutatis mutandis in the case where, because the gross income as prescribed in Article 151-2, paragraph (1) of that Act that forms the basis for calculating the base income tax amount pertaining to the return of special income tax for reconstruction or determination of a person who has filed a return of special income tax for reconstruction or has been subject to a determination (including that person's heir and universal legatee; the same applies hereinafter in this Article) includes the amount of capital gains and similar income on securities and similar interests as prescribed in that paragraph, grounds set forth in the items of Article 19, paragraph (1) or the items of paragraph (2) of that Article of the Act on General Rules for National Taxes arise with regard to the special income tax for reconstruction pertaining to that return of special income tax for reconstruction or determination.
所得税法第百五十一条の二（同法第百六十六条において準用する場合を含む。）の規定は、復興特別所得税申告書を提出し、又は決定を受けた者（その相続人及び包括受遺者を含む。以下この条において同じ。）の当該復興特別所得税申告書又は決定に係る基準所得税額の計算の基礎となる同法第百五十一条の二第一項に規定する総所得金額のうちに同項に規定する有価証券等に係る譲渡所得等の金額が含まれていることにより、当該復興特別所得税申告書又は決定に係る復興特別所得税につき国税通則法第十九条第一項各号又は第二項各号の事由が生じた場合について準用する。
The provisions of Article 151-3 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) apply mutatis mutandis in the case where, because the gross income as prescribed in Article 151-3, paragraph (1) of that Act that forms the basis for calculating the base income tax amount pertaining to the return of special income tax for reconstruction or determination of a person who has filed a return of special income tax for reconstruction or has been subject to a determination includes the amount of business income, capital gains, or miscellaneous income from the transfer of securities and similar interests, the amount of business income or miscellaneous income from the settlement of unsettled margin transactions or similar transactions, or the amount of business income or miscellaneous income from the settlement of unsettled derivatives transactions, as prescribed in that paragraph, grounds set forth in the items of Article 19, paragraph (1) or the items of paragraph (2) of that Article of the Act on General Rules for National Taxes arise with regard to the special income tax for reconstruction pertaining to that return of special income tax for reconstruction or determination.
所得税法第百五十一条の三（同法第百六十六条において準用する場合を含む。）の規定は、復興特別所得税申告書を提出し、又は決定を受けた者の当該復興特別所得税申告書又は決定に係る基準所得税額の計算の基礎となる同法第百五十一条の三第一項に規定する総所得金額のうちに同項に規定する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、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、当該復興特別所得税申告書又は決定に係る復興特別所得税につき国税通則法第十九条第一項各号又は第二項各号の事由が生じた場合について準用する。
The provisions of Article 151-4 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) apply mutatis mutandis when, because the circumstances have come to fall under the cases set forth in the items of Article 151-4, paragraph (1) or (2) of that Act with regard to the amount of business income, capital gains, or miscellaneous income prescribed in the items of paragraph (1) of that Article or the amount of business income or miscellaneous income prescribed in the items of paragraph (2) of that Article that forms the basis for calculating the base income tax amount pertaining to the return of special income tax for reconstruction or determination of a person who has filed a return of special income tax for reconstruction or has been subject to a determination, grounds set forth in the items of Article 19, paragraph (1) or the items of paragraph (2) of that Article of the Act on General Rules for National Taxes arise with regard to the special income tax for reconstruction pertaining to that return of special income tax for reconstruction or determination.
所得税法第百五十一条の四（同法第百六十六条において準用する場合を含む。）の規定は、復興特別所得税申告書を提出し、又は決定を受けた者の当該復興特別所得税申告書又は決定に係る基準所得税額の計算の基礎となる同法第百五十一条の四第一項各号に規定する事業所得の金額、譲渡所得の金額若しくは雑所得の金額又は同条第二項各号に規定する事業所得の金額若しくは雑所得の金額につきこれらの号に掲げる場合に該当することとなったことにより、当該復興特別所得税申告書又は決定に係る復興特別所得税につき国税通則法第十九条第一項各号又は第二項各号の事由が生じたときについて準用する。
The provisions of Article 151-5, paragraphs (1), (4), and (5) of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act) apply mutatis mutandis in the case where a person who, after the deadline for filing a return under Article 17, paragraph (1), falls under Article 151-5, paragraph (1) of that Act and is required to file a return filed after the deadline under that paragraph is required to file a return under Article 17, paragraph (1).
所得税法第百五十一条の五第一項、第四項及び第五項（これらの規定を同法第百六十六条において準用する場合を含む。）の規定は、第十七条第一項の規定による申告書の提出期限後に同法第百五十一条の五第一項の規定に該当して同項の規定による期限後申告書を提出すべき者が、第十七条第一項の規定による申告書を提出すべき場合について準用する。
The provisions of Article 151-5, paragraph (6) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) apply mutatis mutandis to a return of special income tax for reconstruction to be filed by the heir of a resident prescribed in Article 151-5, paragraphs (1) through (3) of that Act who files a return under those provisions.
所得税法第百五十一条の五第六項（同法第百六十六条において準用する場合を含む。）の規定は、同法第百五十一条の五第一項から第三項までの規定により申告書を提出するこれらの規定に規定する居住者の相続人が提出すべき復興特別所得税申告書について準用する。
The provisions of Article 151-6 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) apply mutatis mutandis in the case where, due to an increase or decrease in the covered assets as prescribed in Article 151-6, paragraph (1) of that Act involved in an inheritance or bequest that have been transferred to a nonresident, as a result of a division of the estate or similar event as prescribed in that paragraph that has occurred with regard to a person who has filed a return of special income tax for reconstruction or has been subject to a determination, grounds set forth in the items of Article 19, paragraph (1) or the items of paragraph (2) of that Article of the Act on General Rules for National Taxes arise with regard to the special income tax for reconstruction pertaining to that return of special income tax for reconstruction or determination.
所得税法第百五十一条の六（同法第百六十六条において準用する場合を含む。）の規定は、復興特別所得税申告書を提出し、又は決定を受けた者について生じた同法第百五十一条の六第一項に規定する遺産分割等の事由により、非居住者に移転した相続又は遺贈に係る同項に規定する対象資産が増加し、又は減少したことに基因して、当該復興特別所得税申告書又は決定に係る復興特別所得税につき国税通則法第十九条第一項各号又は第二項各号の事由が生じた場合について準用する。