# Article 122, paragraph (3), its wordings — Income Tax Act

This is the Markdown twin of https://japanlaw.org/en/income-tax-act/history/art-122/par-3. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

How the wording of Article 122, paragraph (3) (第百二十二条第三項) changed with each amendment, and how it will change.

- Law: Income Tax Act (所得税法) — https://japanlaw.org/en/income-tax-act
- Provision: Article 122, paragraph (3) (第百二十二条第三項) — https://japanlaw.org/en/income-tax-act/art-122/par-3 (as Markdown: https://japanlaw.org/md/en/income-tax-act/art-122/par-3)
- The law's amendments: https://japanlaw.org/en/income-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 13 of 2025

- State: In force

Japanese:

> 第百二十条第一項後段の規定は前二項の規定による申告書の記載事項について、同条第三項から第七項までの規定は前二項の規定による申告書の提出について、それぞれ準用する。この場合において、同条第五項中「確定申告期限」とあるのは「確定申告期限（当該申告書が国税通則法第六十一条第一項第二号（延滞税の額の計算の基礎となる期間の特例）に規定する還付請求申告書である場合には、当該申告書の提出があつた日）」と、「国税通則法」とあるのは「同法」と読み替えるものとする。

English (Machine translation, not official):

> The provisions of the second sentence of Article 120, paragraph (1) apply mutatis mutandis to the information to be given in a return under the preceding two paragraphs, and the provisions of paragraphs (3) through (7) of that Article apply mutatis mutandis to the filing of a return under the preceding two paragraphs. In such a case, the term "Filing Deadline" in paragraph (5) of that Article is deemed to be replaced with "Filing Deadline (or the day on which the return is filed, if the return is a return of refund claim as prescribed in Article 61, paragraph (1), item (ii) (Special Provisions for Base Period for Calculation of Amount of Delinquent Tax) of the Act on General Rules for National Taxes)", and the term "Act on General Rules for National Taxes" is deemed to be replaced with "that Act".

## 2. 1 January 2027 — Act No. 13 of 2025

- State: Not yet in force
- Takes effect: 1 January 2027
- The amendment: Reworded (Act No. 13 of 2025) — https://japanlaw.org/en/income-tax-act/amendments/20270101_507AC0000000013

Japanese:

> 第百二十条第一項後段の規定は前二項の規定による申告書の記載事項について、同条第三項から第九項までの規定は前二項の規定による申告書の提出について、それぞれ準用する。この場合において、同条第五項及び第七項中「確定申告期限」とあるのは「確定申告期限（当該申告書が国税通則法第六十一条第一項第二号（延滞税の額の計算の基礎となる期間の特例）に規定する還付請求申告書である場合には、当該申告書の提出があつた日）」と、「国税通則法」とあるのは「同法」と読み替えるものとする。

English (Machine translation, not official):

> The provisions of the second sentence of Article 120, paragraph (1) apply mutatis mutandis to the information to be given in a return under the preceding two paragraphs, and the provisions of paragraphs (3) through (9) of that Article apply mutatis mutandis to the filing of a return under the preceding two paragraphs. In such a case, the term "Filing Deadline" in paragraphs (5) and (7) of that Article is deemed to be replaced with "Filing Deadline (or the day on which the return is filed, if the return is a return of refund claim as prescribed in Article 61, paragraph (1), item (ii) (Special Provisions for Base Period for Calculation of Amount of Delinquent Tax) of the Act on General Rules for National Taxes)", and the term "Act on General Rules for National Taxes" is deemed to be replaced with "that Act".

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033/20270101_506AC0000000008)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033/20270101_507AC0000000013)