# 所得税法 / Income Tax Act — 第百五十一条の三 (Article 151-3) - 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: 第百五十一条の三 (Article 151-3)（非居住者である受贈者等が帰国をした場合等の修正申告の特例） — address `art-151-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-151-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-151-3 - Every provision below carries its address and both URLs 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. --- ### 第百五十一条の三（非居住者である受贈者等が帰国をした場合等の修正申告の特例） — Special Provisions on Amended Returns If a Nonresident Donee or Similar Person Returns to Japan or in Similar Cases caption: machine translation, not official art-151-3 · https://japanlaw.org/ja/income-tax-act/art-151-3 · https://japanlaw.org/l/340AC0000000033/art-151-3 **第一項** 第六十条の三第一項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例）に規定する有価証券等又は同条第二項に規定する未決済信用取引等若しくは同条第三項に規定する未決済デリバティブ取引に係る契約を贈与、相続又は遺贈により非居住者に移転をした日の属する年分の所得税につき確定申告書を提出し、又は決定を受けた者（その相続人を含む。）は、当該確定申告書又は決定に係る年分の総所得金額のうちに同条第六項前段（同条第七項の規定により適用する場合を含む。）の規定の適用がある当該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、当該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当該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、当該贈与の日又は相続の開始の日の属する年分の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（修正申告）の事由が生じた場合には、第六十条の三第六項各号に掲げる場合に該当することとなつた日から四月以内に限り、税務署長に対し、修正申告書を提出することができる。 art-151-3/par-1 · https://japanlaw.org/ja/income-tax-act/art-151-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-151-3/par-1 If grounds as set forth in the items of Article 19, paragraph (1) or the items of paragraph (2) of that Article (Amended Returns) of the Act on General Rules for National Taxes arise with regard to the income tax for the year that includes the date of the gift or the date of commencement of the succession because the gross income for the year of a Tax Return or determination includes the amount of business income, capital gains, or miscellaneous income from the transfer of Securities and similar interests as prescribed in Article 60-3, paragraph (1) (Special Provisions on Capital Gains and Similar Income If Assets Are Transferred to a Nonresident by Gift or Similar Means), the amount of business income or miscellaneous income from the settlement of unsettled margin transactions or similar transactions as prescribed in paragraph (2) of that Article, or the amount of business income or miscellaneous income from the settlement of unsettled derivatives transactions as prescribed in paragraph (3) of that Article, to which the first sentence of paragraph (6) of that Article (including when applied pursuant to paragraph (7) of that Article) applies, a person who has filed that Tax Return, or has been subject to that determination, for the income tax for the year that includes the date on which those Securities and similar interests or contracts for those unsettled margin transactions or similar transactions or unsettled derivatives transactions were transferred to a Nonresident by gift, inheritance, or bequest (including that person's heir) may file an Amended Return with the district director, but only within four months from the date on which a case set forth in any of the items of Article 60-3, paragraph (6) arises. machine translation, not official **第二項** 前項の規定による修正申告書の提出があつた場合における国税通則法の規定の適用については、同法第七十条第一項（国税の更正、決定等の期間制限）中「法定申告期限」とあり、及び同法第七十二条第一項（国税の徴収権の消滅時効）中「法定納期限」とあるのは、「所得税法第百五十一条の三第一項（非居住者である受贈者等が帰国をした場合等の修正申告の特例）の規定により修正申告書を提出した日」とする。 art-151-3/par-2 · https://japanlaw.org/ja/income-tax-act/art-151-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-151-3/par-2 With regard to the application of the provisions of the Act on General Rules for National Taxes if an Amended Return has been filed under the preceding paragraph, the term "statutory Tax Return due date" in Article 70, paragraph (1) (Time Limit for Reassessment and Determination, etc. of National Tax) of that Act and the term "statutory payment due date" in Article 72, paragraph (1) (Extinctive Prescription of the Right to Collect National Tax) of that Act are deemed to be replaced with "the date on which an Amended Return was filed pursuant to Article 151-3, paragraph (1) (Special Provisions on Amended Returns If a Nonresident Donee or Similar Person Returns to Japan or in Similar Cases) of the Income Tax Act". machine translation, not official --- ## Cites - art-151-3/par-1: 第六十条の三第一項 → 所得税法 第六十条の三第一項 (Article 60-3, paragraph (1)), art-60-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-1 - art-151-3/par-1: 同条第二項 → 所得税法 第六十条の三第二項 (Article 60-3, paragraph (2)), art-60-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-2 - art-151-3/par-1: 同条第三項 → 所得税法 第六十条の三第三項 (Article 60-3, paragraph (3)), art-60-3/par-3 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-3 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-3 - art-151-3/par-1: 同条第六項 → 所得税法 第六十条の三第六項 (Article 60-3, paragraph (6)), art-60-3/par-6 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-6 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-6 - art-151-3/par-1: 同条第七項 → 所得税法 第六十条の三第七項 (Article 60-3, paragraph (7)), art-60-3/par-7 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-7 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-7 - art-151-3/par-1: 国税通則法第十九条第一項 → 国税通則法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-19/par-1 · https://japanlaw.org/l/337AC0000000066/art-19/par-1 - art-151-3/par-1: 第二項 → 国税通則法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-19/par-2 · https://japanlaw.org/l/337AC0000000066/art-19/par-2 - art-151-3/par-2: 前項 → 所得税法 第百五十一条の三第一項 (Article 151-3, paragraph (1)), art-151-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-151-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-151-3/par-1 - art-151-3/par-2: 同法第七十条第一項 → 国税通則法 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-70/par-1 · https://japanlaw.org/l/337AC0000000066/art-70/par-1 - art-151-3/par-2: 同法第七十二条第一項 → 国税通則法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-72/par-1 · https://japanlaw.org/l/337AC0000000066/art-72/par-1 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 所得税法 第百五十一条の三第二項（非居住者である受贈者等が帰国をした場合等の修正申告の特例） — https://japanlaw.org/ja/income-tax-act/art-151-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-151-3/par-2 - 所得税法 第百五十一条の四第一項第二号（相続により取得した有価証券等の取得費の額に変更があつた場合等の修正申告の特例） — https://japanlaw.org/ja/income-tax-act/art-151-4/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-151-4/par-1/item-2 - 所得税法 第百五十一条の四第二項第二号（相続により取得した有価証券等の取得費の額に変更があつた場合等の修正申告の特例） — https://japanlaw.org/ja/income-tax-act/art-151-4/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-151-4/par-2/item-2 - 所得税法 第百五十三条の四第一項第二号（相続により取得した有価証券等の取得費の額に変更があつた場合等の更正の請求の特例） — https://japanlaw.org/ja/income-tax-act/art-153-4/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-153-4/par-1/item-2 - 所得税法 第百五十三条の四第二項第二号（相続により取得した有価証券等の取得費の額に変更があつた場合等の更正の請求の特例） — https://japanlaw.org/ja/income-tax-act/art-153-4/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-153-4/par-2/item-2 - 所得税法 附則第十三条第一項（非居住者である受贈者等が帰国をした場合等の修正申告の特例に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4281-15/art-13/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4281-15/art-13/par-1 - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第二十条の二第二項（期限後申告及び修正申告等の特例） — https://japanlaw.org/ja/reconstruction-funding-act/art-20-2/par-2 · https://japanlaw.org/l/423AC0000000117/art-20-2/par-2 - 租税特別措置法 第三十九条第四項第二号（相続財産に係る譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-39/par-4/item-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-20260918T180319-022, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-008, translated 2026-09-18 - This site's parser, version 211 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05