Order for Enforcement of the Income Tax Act

The amount of capital gains, amount of occasional income, amount of miscellaneous income, or amount of Ad Hoc Income not falling under miscellaneous income prescribed in Article 104, paragraph (1), item (i) (Making Tax Prepayments) of the Act is to be the amount after applying the provisions of Part II, Chapter II, Section 3 (Aggregation of Profits and Losses and Deduction for Carryover of Losses) of the Act, and that Ad Hoc Income is limited to income to which the provisions of Article 90, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the Act have been applied.

Where, in the gross income for the preceding year, there was an amount of Fluctuating Income (limited to that falling under miscellaneous income) or an amount of Ad Hoc Income, each as calculated after applying the provisions of Part II, Chapter II, Section 3 of the Act, and the provisions of Article 90, paragraph (1) of the Act have been applied to the income tax for that year, the amount of income tax listed in Article 104, paragraph (1), item (i) of the Act is to be calculated by deeming the remainder obtained by deducting that amount of Fluctuating Income or Ad Hoc Income from the amount subject to averaging taxation prescribed in Article 90, paragraph (3) of the Act pertaining to the income tax for that year to be the amount subject to averaging taxation for that year; provided, however, that where that amount of Fluctuating Income or Ad Hoc Income is the amount subject to averaging taxation or more, the amount subject to averaging taxation for that year is deemed not to exist.

The district director specified by Cabinet Order prescribed in Article 106, paragraph (3) (Notifying the Taxpayer of Tax Prepayments) and Article 109, paragraph (3) (Notifying Special Farming Income Earners of Tax Prepayments) of the Act is, out of the district directors who received the Tax Return for the income tax for the preceding year of a Resident prescribed in those provisions or made a Reassessment or determination for that income tax and the district directors who know that those events have occurred, the district director with jurisdiction over the most recent place for tax payment.

The amount calculated as provided by Cabinet Order prescribed in Article 111, paragraph (4) (Applying for Approval for a Reduction of Tax Prepayments) of the Act is the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i).

the amount of income tax obtained by deducting the amount of credits under the provisions of Part II, Chapter III, Section 2 (Tax Credits) of the Act, in accordance with Article 92, paragraph (2) (Order of Tax Credits, etc.) of the Act, from the amount of income tax calculated by applying the provisions of Part II, Chapter III, Section 1 (Tax Rates) of the Act, deeming the amount remaining after deducting the estimated amount of the deductions prescribed in Part II, Chapter II, Section 4 (Deductions from Income) of the Act for that year from the estimated amount of gross income and amount of timber income for that year, in accordance with Article 87, paragraph (2) (Order of Deductions from Income) of the Act, to be the taxable gross income or the taxable timber income respectively;

the estimated amount of income tax to be withheld on Each Class of Income that was the basis for calculating the gross income listed in the preceding item.