# 所得税法 / Income Tax Act — 第百五十三条の六 (Article 153-6) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-153-6. 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: 第百五十三条の六 (Article 153-6)（国外転出をした者が外国所得税を納付する場合の更正の請求の特例） — address `art-153-6` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-153-6 - 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. --- ### 第百五十三条の六（国外転出をした者が外国所得税を納付する場合の更正の請求の特例） — Special Provisions on Requests for Reassessment If a Person Who Has Made a Departure from Japan Pays Foreign Income Tax caption: machine translation, not official art-153-6 · https://japanlaw.org/ja/income-tax-act/art-153-6 **第一項** 第六十条の二第一項（国外転出をする場合の譲渡所得等の特例）に規定する国外転出の日の属する年分の所得税につき確定申告書を提出した者（その相続人を含む。）は、第九十五条の二第一項（国外転出をする場合の譲渡所得等の特例に係る外国税額控除の特例）（同条第二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一項に規定する外国所得税を納付することとなることにより、当該年分の所得税につき第百五十三条の二第一項第一号（国外転出をした者が帰国をした場合等の更正の請求の特例）に掲げる場合に該当することとなるときは、当該外国所得税を納付することとなる日から四月以内に、税務署長に対し、更正の請求をすることができる。 art-153-6/par-1 · https://japanlaw.org/ja/income-tax-act/art-153-6/par-1 A person who has filed a Tax Return for the income tax for the year that includes the date of a departure from Japan as prescribed in Article 60-2, paragraph (1) (Special Provisions on Capital Gains and Similar Income upon Departure from Japan) (including that person's heir) may file a request for Reassessment with the district director within four months from the date on which the person comes to pay foreign income tax, if, as a result of coming to pay foreign income tax as prescribed in Article 95-2, paragraph (1) (Special Provisions on Foreign Tax Credit in Connection with the Special Provisions on Capital Gains and Similar Income upon Departure from Japan) to which paragraph (1) of that Article (including as applied mutatis mutandis pursuant to paragraph (2) of that Article) applies, the circumstances come to fall under the case set forth in Article 153-2, paragraph (1), item (i) (Special Provisions on Requests for Reassessment If a Person Who Has Made a Departure from Japan Returns to Japan or in Similar Cases) with regard to the income tax for that year. machine translation, not official --- ## Cites - art-153-6/par-1: 第六十条の二第一項 → 所得税法 第六十条の二第一項 (Article 60-2, paragraph (1)), art-60-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-1 - art-153-6/par-1: 第九十五条の二第一項 → 所得税法 第九十五条の二第一項 (Article 95-2, paragraph (1)), art-95-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-95-2/par-1 - art-153-6/par-1: 同条第二項 → 所得税法 第九十五条の二第二項 (Article 95-2, paragraph (2)), art-95-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-95-2/par-2 - art-153-6/par-1: 第百五十三条の二第一項第一号 → 所得税法 第百五十三条の二第一項第一号 (Article 153-2, paragraph (1), item (i)), art-153-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-153-2/par-1/item-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 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 - 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 第二十一条第七項（更正の請求の特例） — https://japanlaw.org/ja/reconstruction-funding-act/art-21/par-7 (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-20260918T180319-024, translated 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