# 所得税法 / Income Tax Act — 第百五十三条の三 (Article 153-3) - 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: 第百五十三条の三 (Article 153-3)（非居住者である受贈者等が帰国をした場合等の更正の請求の特例） — address `art-153-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-153-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-153-3 - 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. --- ### 第百五十三条の三（非居住者である受贈者等が帰国をした場合等の更正の請求の特例） — Special Provisions on Requests for Reassessment If a Nonresident Donee or Similar Person Returns to Japan or in Similar Cases caption: machine translation, not official art-153-3 · https://japanlaw.org/ja/income-tax-act/art-153-3 · https://japanlaw.org/l/340AC0000000033/art-153-3 **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、当該年分の所得税につき前条第一項各号に掲げる場合に該当することとなるときは、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、税務署長に対し、更正の請求をすることができる。 art-153-3/par-1 · https://japanlaw.org/ja/income-tax-act/art-153-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-153-3/par-1 A person who has filed a Tax Return, or has been subject to a determination, for the income tax for the year that includes the date on which 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), or contracts for unsettled margin transactions or similar transactions as prescribed in paragraph (2) of that Article or unsettled derivatives transactions as prescribed in paragraph (3) of that Article, were transferred to a Nonresident by gift, inheritance, or bequest (including that person's heir) may file a request for Reassessment with the district director within four months from the date on which a case set forth in any of the items of Article 60-3, paragraph (6) arises, if the circumstances come to fall under a case set forth in either of the items of paragraph (1) of the preceding Article with regard to the income tax for that year because the gross income for the year of the Tax Return or determination includes the amount of business income, capital gains, or miscellaneous income from the transfer of those Securities and similar interests, the amount of business income or miscellaneous income from the settlement of those unsettled margin transactions or similar transactions, or the amount of business income or miscellaneous income from the settlement of those unsettled derivatives transactions, to which the first sentence of paragraph (6) of that Article (including when applied pursuant to paragraph (7) of that Article) applies. machine translation, not official **第二項** 前項の規定は、第六十条の三第八項（同条第十項において準用する場合を含む。）の規定の適用がある同条第八項に規定する猶予適用相続人並びに同条第十項第一号に規定する個人及び同項第二号に掲げる者について準用する。この場合において、前項中「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。）」とあるのは「同条第八項（同条第十項において準用する場合を含む。）」と、「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」とあるのは「第六十条の三第八項又は第十項に規定する譲渡若しくは決済又は限定相続等による移転の日」と読み替えるものとする。 art-153-3/par-2 · https://japanlaw.org/ja/income-tax-act/art-153-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-153-3/par-2 The preceding paragraph applies mutatis mutandis to an heir with deferred tax prescribed in Article 60-3, paragraph (8), to whom paragraph (8) of that Article (including as applied mutatis mutandis pursuant to paragraph (10) of that Article) applies, and to an individual prescribed in paragraph (10), item (i) of that Article and a person set forth in item (ii) of that paragraph. In such a case, the phrase "the first sentence of paragraph (6) of that Article (including when applied pursuant to paragraph (7) of that Article)" in the preceding paragraph is deemed to be replaced with "paragraph (8) of that Article (including as applied mutatis mutandis pursuant to paragraph (10) of that Article)", and the phrase "the date on which a case set forth in any of the items of Article 60-3, paragraph (6) arises" is deemed to be replaced with "the date of the transfer or settlement, or of the transfer by gift or inheritance with limited liability, prescribed in Article 60-3, paragraph (8) or paragraph (10)". machine translation, not official **第三項** 第一項の規定は、第六十条の三第十一項の規定の適用がある同項に規定する猶予適用贈与者又は猶予適用相続人の適用被相続人等について準用する。この場合において、第一項中「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。）」とあるのは「同条第十一項」と、「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」とあるのは「当該贈与の日又は相続の開始の日から五年を経過する日（当該贈与、相続又は遺贈に係る第六十条の三第十一項に規定する猶予適用贈与者又は猶予適用相続人が第百三十七条の三第三項（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の適用がある場合の納税猶予）の規定により同条第一項又は第二項の規定による納税の猶予を受けている場合にあつては、十年を経過する日）」と読み替えるものとする。 art-153-3/par-3 · https://japanlaw.org/ja/income-tax-act/art-153-3/par-3 · https://japanlaw.org/l/340AC0000000033/art-153-3/par-3 Paragraph (1) applies mutatis mutandis to a donor granted a grace period, or the applicable decedent or similar person of an heir granted a grace period, as prescribed in Article 60-3, paragraph (11), to whom that paragraph applies. In such a case, the phrase "the first sentence of paragraph (6) of that Article (including when applied pursuant to paragraph (7) of that Article)" in paragraph (1) is deemed to be replaced with "paragraph (11) of that Article", and the phrase "the date on which a case set forth in any of the items of Article 60-3, paragraph (6) arises" is deemed to be replaced with "the day on which five years have elapsed from the date of the gift or the date of commencement of the succession (or the day on which 10 years have elapsed, if the donor granted a grace period or heir granted a grace period as prescribed in Article 60-3, paragraph (11) in connection with the gift, inheritance, or bequest has been granted a tax payment grace period under paragraph (1) or paragraph (2) of Article 137-3 pursuant to paragraph (3) of that Article (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income If Assets Are Transferred to a Nonresident by Gift or Similar Means Apply))". machine translation, not official --- ## Cites - art-153-3/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-153-3/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-153-3/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-153-3/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-153-3/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-153-3/par-1: 前条第一項 → 所得税法 第百五十三条の二第一項 (Article 153-2, paragraph (1)), art-153-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-153-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-153-2/par-1 - art-153-3/par-2: 前項 → 所得税法 第百五十三条の三第一項 (Article 153-3, paragraph (1)), art-153-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-153-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-153-3/par-1 - art-153-3/par-2: 第六十条の三第八項 → 所得税法 第六十条の三第八項 (Article 60-3, paragraph (8)), art-60-3/par-8 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-8 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-8 - art-153-3/par-2: 同条第十項 → 所得税法 第六十条の三第十項 (Article 60-3, paragraph (10)), art-60-3/par-10 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-10 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-10 - art-153-3/par-2: 同条第十項第一号 → 所得税法 第六十条の三第十項第一号 (Article 60-3, paragraph (10), item (i)), art-60-3/par-10/item-1 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-10/item-1 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-10/item-1 - art-153-3/par-2: 同項第二号 → 所得税法 第六十条の三第十項第二号 (Article 60-3, paragraph (10), item (ii)), art-60-3/par-10/item-2 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-10/item-2 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-10/item-2 - art-153-3/par-2: 第六十条の三第六項 → 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-153-3/par-3: 第一項 → 所得税法 第百五十三条の三第一項 (Article 153-3, paragraph (1)), art-153-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-153-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-153-3/par-1 - art-153-3/par-3: 第六十条の三第十一項 → 所得税法 第六十条の三第十一項 (Article 60-3, paragraph (11)), art-60-3/par-11 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-11 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-11 - art-153-3/par-3: 第六十条の三第六項 → 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-153-3/par-3: 第百三十七条の三第三項 → 所得税法 第百三十七条の三第三項 (Article 137-3, paragraph (3)), art-137-3/par-3 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-3 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-3 - art-153-3/par-3: 同条第一項 → 所得税法 第百三十七条の三第一項 (Article 137-3, paragraph (1)), art-137-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-1 - art-153-3/par-3: 第二項 → 所得税法 第百三十七条の三第二項 (Article 137-3, paragraph (2)), art-137-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-2 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 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 第百五十三条第一項（前年分の所得税額等の更正等に伴う更正の請求の特例） — https://japanlaw.org/ja/income-tax-act/art-153/par-1 · https://japanlaw.org/l/340AC0000000033/art-153/par-1 - 所得税法 第百五十三条の三第二項（非居住者である受贈者等が帰国をした場合等の更正の請求の特例） — https://japanlaw.org/ja/income-tax-act/art-153-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-153-3/par-2 - 所得税法 第百五十三条の三第三項（非居住者である受贈者等が帰国をした場合等の更正の請求の特例） — https://japanlaw.org/ja/income-tax-act/art-153-3/par-3 · https://japanlaw.org/l/340AC0000000033/art-153-3/par-3 - 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 - 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 第二十一条第四項（更正の請求の特例） — https://japanlaw.org/ja/reconstruction-funding-act/art-21/par-4 · https://japanlaw.org/l/423AC0000000117/art-21/par-4 - 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 第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等） — https://japanlaw.org/ja/reconstruction-funding-act/art-33/par-1 · https://japanlaw.org/l/423AC0000000117/art-33/par-1 - 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-20260918T180319-023, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-009, translated 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-20261012T191019-002, translated 2026-10-13 - This site's parser, version 211 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05