Section 1 Tax Prepayments
第一節 予定納税
Article 259Calculation of the Tax Prepayment Calculation Base
第二百五十九条（予定納税基準額の計算）
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.
法第百四条第一項第一号（予定納税額の納付）に規定する譲渡所得の金額、一時所得の金額、雑所得の金額又は雑所得に該当しない臨時所得の金額は、法第二編第二章第三節（損益通算及び損失の繰越控除）の規定を適用した後の金額とし、当該臨時所得は、法第九十条第一項（変動所得及び臨時所得の平均課税）の規定の適用を受けたものに限るものとする。
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.
前年分の総所得金額のうちに法第二編第二章第三節の規定を適用して計算した後の変動所得（雑所得に該当するものに限る。）の金額又は臨時所得の金額があつた場合において、同年分の所得税につき法第九十条第一項の規定の適用を受けているときは、当該変動所得の金額又は臨時所得の金額を同年分の所得税に係る法第九十条第三項に規定する平均課税対象金額から控除した残額を同年分の当該平均課税対象金額とみなして、法第百四条第一項第一号に掲げる所得税の額を計算する。ただし、当該変動所得の金額又は臨時所得の金額が当該平均課税対象金額以上であるときは、同年分の当該平均課税対象金額は、ないものとみなす。
Article 260Competent Agency for Notification of Tax Prepayments, etc.
第二百六十条（予定納税額等の通知の所轄庁）
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.
Article 261Calculation of Estimated Tax Due on Filing
第二百六十一条（申告納税見積額の計算）
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.
前号に掲げる総所得金額の計算の基礎となつた各種所得につき源泉徴収をされる所得税の額の見積額
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.