# 所得税法 / Income Tax Act — 第十二条 (Supplementary Provisions, Article 12) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-12. 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. - Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十二条 (Supplementary Provisions, Article 12)（施行日前に出国をした者に係る更正の請求） — address `suppl-3411-31/art-12` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-12 - e-Gov law ID: 340AC0000000033 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十二条（施行日前に出国をした者に係る更正の請求） — Requests for Reassessment by Persons Who Became Absent from Japan before the Effective Date caption: machine translation, not official suppl-3411-31/art-12 · https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-12 **第一項** 施行日前に昭和四十一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同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同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、昭和四十一年六月三十日までに、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）の規定による更正の請求をすることができる。 suppl-3411-31/art-12/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-12/par-1 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) (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the Former Act) of the Former Act for income tax for 1966, or who, before that date, received a determination under Article 25 (Determination) of the Act on General Rules for National Taxes (Act No. 66 of 1962) with respect to income tax for that year, may, if the particulars stated in that return or the particulars concerning that determination (or, if a Reassessment under Article 24 (Reassessment) or Article 26 (Re-reassessment) of that Act was made with respect to those particulars before that date, the particulars after that Reassessment) come to change as a result of the application of the provisions of the New Act, make a request for Reassessment under Article 23, paragraph (1) (Requests for Reassessment) of the Act on General Rules for National Taxes to the district director by June 30, 1966 with respect to the particulars that come to change. machine translation, not official **第二項** 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（以下「充当」という。）をする日（同日前に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。 suppl-3411-31/art-12/par-2 · https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-12/par-2 Where a Reassessment under Article 24 or Article 26 of the Act on General Rules for National Taxes is made based on a request for Reassessment under the preceding paragraph, when the interest on refund prescribed in Article 58, paragraph (1) (Interest on Refunds) of the Act on General Rules for National Taxes is calculated for a refund under Article 159, paragraph (2) (Refund of Withheld Tax and Similar Amounts upon Reassessment or Determination) of the New Act (including as applied mutatis mutandis pursuant to Article 168 (Application Mutatis Mutandis to Nonresidents) of the New Act), the period referred to in that paragraph which serves as the basis for that calculation is the period from the Effective Date to the date on which the decision to pay out that refund is made or the date on which an Appropriation under Article 57, paragraph (1) (Appropriation) of that Act (hereinafter referred to as an "Appropriation") of that refund is made (or, if there is a date before that date on which the refund became suitable for Appropriation, that date). machine translation, not official --- ## Cites - suppl-3411-31/art-12/par-1: 国税通則法（昭和三十七年法律第六十六号）第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/national-tax-general-rules-act/art-25 (e-Gov law ID 337AC0000000066) - suppl-3411-31/art-12/par-1: 同法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/en/national-tax-general-rules-act/art-24 (e-Gov law ID 337AC0000000066) - suppl-3411-31/art-12/par-1: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/national-tax-general-rules-act/art-26 (e-Gov law ID 337AC0000000066) - suppl-3411-31/art-12/par-1: 国税通則法第二十三条第一項 → 国税通則法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-23/par-1 (e-Gov law ID 337AC0000000066) - suppl-3411-31/art-12/par-2: 前項 → 所得税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-3411-31/art-12/par-1 — https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-12/par-1 - suppl-3411-31/art-12/par-2: 国税通則法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/en/national-tax-general-rules-act/art-24 (e-Gov law ID 337AC0000000066) - suppl-3411-31/art-12/par-2: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/national-tax-general-rules-act/art-26 (e-Gov law ID 337AC0000000066) - suppl-3411-31/art-12/par-2: 新法第百五十九条第二項 → 所得税法 第百五十九条第一項 (Article 159, paragraph (1)), art-159/par-1 — https://japanlaw.org/en/income-tax-act/art-159/par-1 - suppl-3411-31/art-12/par-2: 新法第百六十八条 → 所得税法 第百六十八条 (Article 168), art-168 — https://japanlaw.org/en/income-tax-act/art-168 - suppl-3411-31/art-12/par-2: 国税通則法第五十八条第一項 → 国税通則法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-58/par-1 (e-Gov law ID 337AC0000000066) - suppl-3411-31/art-12/par-2: 同法第五十七条第一項 → 国税通則法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-57/par-1 (e-Gov law ID 337AC0000000066) ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法 附則第十二条第二項（施行日前に出国をした者に係る更正の請求） — https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-12/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-048, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T182609-001, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-016, translated 2026-09-18 - This site's parser, version 225 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05