Statute of limitations for correction / assessment by the tax authorities
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原則 General |
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通常の更正・決定 General correction or assessment |
５年 （贈与税及び移転価格税制に係る法人税等については６年） 5 years from the filing deadline (6 years
for corporate tax under transfer pricing rules and for inheritance tax) |
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偽りその他不正の行為の場合の更正・決定 国外転出時特例の対象となる場合の更正・決定 Correction or assessment - due to falsification or fraud - under Japanese exit tax rules |
７年 7 years from the filing deadline |
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法人税に係る純損失等の金額についての更正 Correction of current net operating loss
for corporate tax purposes |
１０年 10 years from the filing deadline |
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特例 Special |
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裁決・判決等に伴う更正・決定 Correction or assessment based on court
ruling or decision |
裁決・判決等があった日から６月 6 months from the date of ruling |
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経済的成果の消失等に伴う更正 Correction due to loss of economic
outcomes |
理由が生じた日から３年 3 years from the occurrence of the reason
for the loss |
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災害による期限延長等の場合の更正の請求に係る更正 Correction related to a request for
correction in the case of a deadline extension due to a disaster |
更正の請求があった日から６月 6 months from the date of request for
correction |
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Statute of limitations for request for correction by taxpayers
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原則 General |
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通常の更正の請求 General request for correction |
５年 （贈与税及び移転価格税制に係る法人税等については６年） 5 years from the filing deadline (6 years
for corporate tax under transfer pricing rules and for inheritance tax) |
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法人税に係る純損失等の金額についての更正の請求 Request for correction of current net
operating loss for corporate tax purposes |
１０年 10 years from the filing deadline |
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特例 Special |
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後発的事由に基づく更正の請求 課税標準等の計算の基礎となった事実に関する訴えについて、判決等により、その事実が異なることが確定したとき等 Request for correction based on a
subsequent event, e.g., the case where a court determines that any fact based
on which the tax basis is calculated is untrue |
事由が生じた日の翌日から２月 2 months from the occurrence of the event |
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