Article 3. If a person who filed the July provisional return prescribed in Article 21 paragraph 1 of the Income Tax Law (including a person who has been deemed to have filed the return in accordance with the provision of Article 21-(2) paragraph 10 of the same Law) has suffered damage from calamities on or after July 2 of the year concerned and he has become subject to the application of the provision of paragraph 1 of the preceding Article after computing, as of the day when the calamities have occurred, the estimated amount of his aggregate income for the year in which the calamities occurred, and if the estimated amount of his aggregate income or the estimated tax amount computed by applying the provision of the same paragraph on the basis of the estimated amount concerned does not exceed the aggregate income or the estimated tax amount as stated in the return concerned (including the estimated tax amount computed on the basis of the estimated amount of the income tax for which the notification under the provision of Article 21-(2) paragraph 10 of the same Law has been made), the person concerned may, as may be prescribed by order, claim, notwithstanding the provision of Article 23 paragraph 2 of the same Law, the correction of the estimated amount of his aggregate income or the estimated tax amount under the provision of the same paragraph within the period of two months from the day when such calamities have occurred.
If a person provided for in Article 1 paragraph 1 of the Income Tax Law who receives the earned income as provided for in Article 9 paragraph 1 item (5) of the same Law, has suffered a severe damage from calamities on his residential house or household effects, and, if the estimated amount of his aggregate income for the year concerned does not exceed 500,000 yen as of the day when the calamities have occurred, the Government may, as may be prescribed by order, postpone the collection of tax under the provision of Article 38 paragraph 1 of the Income Tax Law in respect of the earned income for the year concerned which is to be received on and after the day when the calamities have occurred, or refund the tax amount which was already collected in accordance with the provision of the same paragraph in respect of the earned income received during a term from January 1 of the said year to the day immediately preceding the day when the calamities have occurred.
A person who, in accordance with the provision of the preceding paragraph, enjoyed postponement of the tax collection under the provision of Article 38 paragraph 1 of the Income Tax Law on his earned income, or refund of the tax amount already collected on his earned income in accordance with the provision of the said paragraph shall file a return as provided for in Article 26 paragraph 1, Article 26-(2) paragraph 1 or Article 29. paragraph 1 or 2 of the same Law as for the year in which he receives such earned income. In this case, the provision of Article 26 paragraph 2 of the Income Tax Law shall not apply thereto.