①A person who has obtained the approval referred to in Article 143 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) may file a return of special income tax for reconstruction and an amended return pertaining to a return of special income tax for reconstruction (referred to as a "return of special income tax for reconstruction, etc." in the following paragraph) using a blue-colored return form.

②If an individual's approval referred to in Article 143 of the Income Tax Act has been rescinded pursuant to Article 150, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act), any return of special income tax for reconstruction, etc. that the individual has filed using a blue-colored return form under the preceding paragraph for special income tax for reconstruction for each year on or after the year specified in the relevant item of that paragraph pertaining to that rescission is deemed to be a return other than a blue return (meaning a return of special income tax for reconstruction, etc. filed using a blue-colored return form under that paragraph).

①The 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.

②The 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.

③The 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.

④The 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).

⑤The 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.

⑥The 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.

①The provisions of Article 152 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 167 of that Act) apply mutatis mutandis in the case where grounds set forth in the items of Article 23, paragraph (1) of the Act on General Rules for National Taxes arise due to the occurrence of a fact prescribed in Article 152 of the Income Tax Act with regard to the amount of income in each class as prescribed in 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 (including that person's heir and universal legatee).

②The provisions of Article 153 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 167 of that Act) apply mutatis mutandis when an individual has filed an amended return or has been subject to a reassessment or determination with regard to any of the following amounts, and, as a result of the filing of that amended return or that reassessment or determination, the amount set forth in Article 17, paragraph (1), items (ii) through (iv) (or, if an amended return has been filed or a reassessment has been made with regard to that amount, the amount after that return or reassessment) for a year for which a determination has been made, in or after the year following the year pertaining to that amended return or reassessment or determination, becomes overstated, or the amount set forth in paragraph (2), item (i) or (ii) of that Article (or, if an amended return has been filed or a reassessment has been made with regard to that amount, the amount after that return or reassessment) becomes understated:

③The provisions of Article 153-2 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 167 of that Act) apply mutatis mutandis when the special income tax for reconstruction for the year that includes the date of a departure from Japan as prescribed in Article 153-2, paragraph (1) of that Act comes to fall under either of the following cases because the main clause of Article 60-2, paragraph (6) of that Act (including when applied pursuant to paragraph (7) of that Article), paragraph (8) of that Article (including as applied mutatis mutandis pursuant to paragraph (9) of that Article), or paragraph (10) of that Article applies to the amount of capital gains and similar income on securities and similar interests as prescribed in Article 153-2, 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 for that year or determination of a person who has filed that return of special income tax for reconstruction or has been subject to that determination (including that person's heir and universal legatee):

④The provisions of Article 153-3 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 167 of that Act) apply mutatis mutandis when the special income tax for reconstruction for the year that includes the date of the transfer by gift, inheritance, or bequest prescribed in Article 153-3, paragraph (1) of that Act comes to fall under a case set forth in either item of the preceding paragraph because the first sentence of Article 60-3, paragraph (6) of that Act (including when applied pursuant to paragraph (7) of that Article), paragraph (8) of that Article (including as applied mutatis mutandis pursuant to paragraph (10) of that Article), or paragraph (11) of that Article applies to the amount of business income, capital gains, or miscellaneous income prescribed in Article 153-3, 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 for that year or determination of a person who has filed that return of special income tax for reconstruction or has been subject to that determination (including that person's heir and universal legatee).

⑤The provisions of Article 153-4 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 167 of that Act) apply mutatis mutandis when the special income tax for reconstruction for the year that includes the date of the transfer of securities and similar interests prescribed in Article 153-4, paragraph (1) of that Act or of the settlement of unsettled margin transactions or similar transactions or unsettled derivatives transactions prescribed in paragraph (2) of that Article comes to fall under a case set forth in either item of paragraph (3), because the circumstances have come to fall under the cases set forth in the items of paragraph (1) or (2) of that Article 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 for that year or determination of a person who has filed that return of special income tax for reconstruction or has been subject to that determination (including that person's heir and universal legatee).

⑥The provisions of Article 153-5 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 167 of that Act) apply mutatis mutandis when the special income tax for reconstruction for the year that includes the date of commencement of an inheritance comes to fall under a case set forth in either item of paragraph (3) due to a decrease or increase in the covered assets as prescribed in Article 151-5, 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 for that year or has been subject to a determination.

⑦The provisions of Article 153-6 of the Income Tax Act apply mutatis mutandis when the special income tax for reconstruction for the year that includes the date of a departure from Japan as prescribed in that Article comes to fall under the case set forth in paragraph (3), item (i) because the provisions of Article 95, paragraph (1) of that Act apply pursuant to Article 95-2, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to paragraph (2) of that Article) with regard to the amount deducted under Article 14, paragraph (1) in calculating the amount of special income tax for reconstruction set forth in Article 17, paragraph (1), item (ii) pertaining to the return of special income tax for reconstruction for that year of a person who has filed that return of special income tax for reconstruction (including that person's heir and universal legatee).

①A reassessment or determination pertaining to special income tax for reconstruction and income tax must be made together with the reassessment or determination pertaining to these taxes for the same year.

②The provisions of Article 155, paragraph (2) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 168 of that Act) apply mutatis mutandis to a reassessment of special income tax for reconstruction made together with a reassessment of income tax that is made with the reason noted in the written notice of reassessment (meaning the written notice of reassessment prescribed in that paragraph) pursuant to that paragraph.