法令翻訳 http://www.japaneselawtranslat...ky=&page=3

(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)
第百五十二条  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八号まで（確定所得申告書の記載事項）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（確定損失申告書の記載事項）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、同条第三項に規定する更正請求書には、同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。

Special Provisions on Requests for Reassessment If Income in Each Class Changes
Article 152  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 Tax-Office Decision, 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 Tax-Office Decision may file a request with the district tax office 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 (viii) (Information Required to Be Given in Income Tax Returns) or Article 123, paragraph (2), item (i), item (v), item (vii), or item (viii) (Information Required to Be Given in Tax Returns Showing Losses) which has been indicated in the return or which was subject to the Tax-Office Decision (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 reassessment request prescribed in Article 23, paragraph (3) of that Act must indicate the date that the fact occurred, in addition to giving the information prescribed in that paragraph.