# 所得税法 / Income Tax Act — 第百五十二条 (Article 152) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-152. 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: 第百五十二条 (Article 152)（各種所得の金額に異動を生じた場合の更正の請求の特例） — address `art-152` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-152 - 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. --- ### 第百五十二条（各種所得の金額に異動を生じた場合の更正の請求の特例） — (Special Provisions on Requests for Reassessment If Income in Each Class Changes) caption: Ministry of Justice translation — Japanese Law Translation Database System art-152 · https://japanlaw.org/ja/income-tax-act/art-152 **第一項** 確定申告書を提出し、又は決定を受けた居住者（その相続人を含む。）は、当該申告書又は決定に係る年分の各種所得の金額につき第六十三条（事業を廃止した場合の必要経費の特例）又は第六十四条（資産の譲渡代金が回収不能となつた場合等の所得計算の特例）に規定する事実その他これに準ずる政令で定める事実が生じたことにより、国税通則法第二十三条第一項各号（更正の請求）の事由が生じたときは、当該事実が生じた日の翌日から二月以内に限り、税務署長に対し、当該申告書又は決定に係る第百二十条第一項第一号若しくは第三号から第五号まで（確定所得申告）、第百二十二条第一項第一号から第三号まで（還付等を受けるための申告）又は第百二十三条第二項第一号、第五号、第七号若しくは第八号（確定損失申告）に掲げる金額（当該金額につき修正申告書の提出又は更正があつた場合には、その申告又は更正後の金額）について、同法第二十三条第一項の規定による更正の請求をすることができる。この場合においては、更正請求書には、同条第三項に規定する事項のほか、当該事実が生じた日を記載しなければならない。 art-152/par-1 · https://japanlaw.org/ja/income-tax-act/art-152/par-1 If grounds as set forth in the items of Article 23, paragraph (1) (Requests for Reassessment) of the Act on General Rules for National Taxes arise due to the occurrence of a fact as prescribed in Article 63 (Special Provisions on Necessary Expenses In the Event of a Business Closure) or Article 64 (Special Provisions on the Calculation of Income If Payment for Transferred Assets Become Uncollectible) involving Income in Each Class in the year of a Tax Return or a determination, or due to the occurrence of a fact prescribed by Cabinet Order as being equivalent thereto, the Resident (or the heir of a Resident) filing the Tax Return or subject to the determination may file a request with the district director for the Reassessment, under Article 23, paragraph (1) of that Act, of an amount as set forth in Article 120, paragraph (1), item (i) or items (iii) through (v) (Filing Income Tax Returns), Article 122, paragraph (1), items (i) through (iii) (Filing a Return to Receive a Refund), or Article 123, paragraph (2), item (i), item (v), item (vii), or item (viii) (Filing Tax Returns Showing Losses) which has been indicated in the return or which was subject to the determination (or of any such amount following the filing of an Amended Return or a Reassessment, if an Amended Return has been filed or a Reassessment has been made), but only within two months from the day after the fact occurs. In such a case, the written request for Reassessment must indicate the date that the fact occurred, in addition to giving the information prescribed in Article 23, paragraph (3) of that Act. machine translation, not official --- ## Cites - art-152/par-1: 第六十三条 → 所得税法 第六十三条 (Article 63), art-63 — https://japanlaw.org/ja/income-tax-act/art-63 - art-152/par-1: 第六十四条 → 所得税法 第六十四条 (Article 64), art-64 — https://japanlaw.org/ja/income-tax-act/art-64 - art-152/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/ja/national-tax-general-rules-act/art-23/par-1 (e-Gov law ID 337AC0000000066) - art-152/par-1: 第百二十条第一項第一号 → 所得税法 第百二十条第一項第一号 (Article 120, paragraph (1), item (i)), art-120/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-120/par-1/item-1 - art-152/par-1: 第三号から第五号まで → 所得税法 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-120/par-1/item-3 - art-152/par-1: 第三号から第五号まで → 所得税法 第百二十条第一項第四号 (Article 120, paragraph (1), item (iv)), art-120/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-120/par-1/item-4 - art-152/par-1: 第三号から第五号まで → 所得税法 第百二十条第一項第五号 (Article 120, paragraph (1), item (v)), art-120/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-120/par-1/item-5 - art-152/par-1: 第百二十二条第一項第一号から第三号まで → 所得税法 第百二十二条第一項第一号 (Article 122, paragraph (1), item (i)), art-122/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-122/par-1/item-1 - art-152/par-1: 第百二十二条第一項第一号から第三号まで → 所得税法 第百二十二条第一項第二号 (Article 122, paragraph (1), item (ii)), art-122/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-122/par-1/item-2 - art-152/par-1: 第百二十二条第一項第一号から第三号まで → 所得税法 第百二十二条第一項第三号 (Article 122, paragraph (1), item (iii)), art-122/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-122/par-1/item-3 - art-152/par-1: 第百二十三条第二項第一号 → 所得税法 第百二十三条第二項第一号 (Article 123, paragraph (2), item (i)), art-123/par-2/item-1 — https://japanlaw.org/ja/income-tax-act/art-123/par-2/item-1 - art-152/par-1: 第五号 → 所得税法 第百二十三条第二項第五号 (Article 123, paragraph (2), item (v)), art-123/par-2/item-5 — https://japanlaw.org/ja/income-tax-act/art-123/par-2/item-5 - art-152/par-1: 第七号 → 所得税法 第百二十三条第二項第七号 (Article 123, paragraph (2), item (vii)), art-123/par-2/item-7 — https://japanlaw.org/ja/income-tax-act/art-123/par-2/item-7 - art-152/par-1: 第八号 → 所得税法 第百二十三条第二項第八号 (Article 123, paragraph (2), item (viii)), art-123/par-2/item-8 — https://japanlaw.org/ja/income-tax-act/art-123/par-2/item-8 - art-152/par-1: 同条第三項 → 国税通則法 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-3 (e-Gov law ID 337AC0000000066) ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法 附則第十二条第一項（事業を廃止した場合等の所得計算の特例に関する経過規定） — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-12/par-1 - 所得税法 附則第八条第一項（更正の請求に関する経過規定） — https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-8/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 第二十一条第一項（更正の請求の特例） — https://japanlaw.org/ja/reconstruction-funding-act/art-21/par-1 (e-Gov law ID 423AC0000000117) --- ## 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-20260918T205718-009, translated 2026-09-18 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05