Regulation for Enforcement of the Income Tax Act

The matters specified by Ministry of Finance Order as prescribed in Article 110, paragraph (2) (Application for Acknowledgment as a Special Farming Income Earner) of the Act are to be the following:

the name and domicile of the person who submits the written application prescribed in Article 110, paragraph (2) of the Act (where the person has no domicile in Japan, the residence), and, where the place of domicile (where the person has no domicile in Japan, the place of residence) differs from the place for tax payment, that place for tax payment;

the estimated amount of gross income for the year, the estimated amount of agricultural income prescribed in Article 2, paragraph (1), item (xxxv) (Definitions) of the Act for the year, and the estimated amount of the portion of that estimated amount of agricultural income that arises on or after September 1 of the year;

any other matters for reference.

The matters specified by Ministry of Finance Order as prescribed in Article 112, paragraph (1) (Process of Applying for Approval for a Reduction of Tax Prepayments) of the Act are the following:

the name and domicile (or, if the person has no domicile in Japan, residence) of the person who submits the written application prescribed in Article 112, paragraph (1) of the Act and, if the place of domicile (or, if the person has no domicile in Japan, the place of residence) differs from the place for tax payment, that place for tax payment;

the estimated amounts of the gross income and amount of timber income for the year, and of the taxable gross income and taxable timber income for the year;

if the person intends to be subject to the application of Article 90, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the Act, the estimated amount of Fluctuating Income and Ad Hoc Income for the year and the estimated amount of the averaging taxation target amount prescribed in paragraph (3) of that Article;

in addition to what is set out in the preceding two items, the basis for calculating the estimated tax due on filing, as prescribed in Article 112, paragraph (1) of the Act, that is stated in the written application prescribed in that paragraph;

the tax prepayment calculation base prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the Act;

the respective amounts set out below, according to the following categories of cases:

in the case of filing an application under the provisions of Article 111, paragraph (1) (Applying for Approval for a Reduction of Tax Prepayments) of the Act: an amount equivalent to one third of the estimated tax due on filing prescribed in that paragraph;

in the case where a Resident set out in Article 111, paragraph (2), item (i) of the Act files an application under the provisions of that paragraph: an amount equivalent to one half of the amount obtained by deducting, from the estimated tax due on filing prescribed in that paragraph, the tax prepayment amount to be paid in the first period pursuant to the provisions of Article 104, paragraph (1) of the Act (where that Resident files the application with respect to income tax for 2024, the first-period tax prepayment amount before deduction prescribed in Article 41-3-6, paragraph (4), item (i) (Special Provisions on Application for Approval for a Reduction of Tax Prepayment of Income Tax for 2024) of the Act on Special Measures Concerning Taxation);

in the case where a Resident set out in Article 111, paragraph (2), item (ii) of the Act files an application under the provisions of that paragraph: an amount equivalent to one half of the estimated tax due on filing prescribed in that paragraph;

in the case of filing an application under the provisions of Article 111, paragraph (1) or (2) of the Act for income tax for 2024, if Article 41-3-5, paragraph (1) or (2) (Deduction of the Amount of Special Deduction for Tax Prepayment Relating to Income Tax for 2024) or Article 41-3-6, paragraph (1) of the Act on Special Measures Concerning Taxation applies, the special tax prepayment deduction amount prescribed in Article 41-3-5, paragraph (3) of the Act on Special Measures Concerning Taxation or the special tax prepayment deduction amount relating to approval of a reduction prescribed in Article 41-3-6, paragraph (6) of the Act on Special Measures Concerning Taxation;

if there is a special tax prepayment deduction amount not yet deducted, etc. prescribed in Article 41-3-6, paragraph (4), item (i) of the Act on Special Measures Concerning Taxation, that special tax prepayment deduction amount not yet deducted, etc.;

any other matters for reference.