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This text is not in force yetIt on 1 January 2027, in 2 months
Read the text in force →所得税法施行規則
Chapter V Special Provisions on the Due Date for Payment of Withheld Income Taxes
The law as Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 12 of 2023) leaves it, with the words it changes marked.
The main text is read a page at a time: a chapter to a page, and a long chapter in runs of articles. The whole main text, and the supplementary provisions and appended tables this amendment changes. Those it leaves untouched are on the page for the text in force.
The matters specified by Ministry of Finance Order as prescribed in Article 217, paragraph (1) (Application for Approval of Special Provisions on the Due Date for Payment and Related Matters) of the Act are the following matters:
法第二百十七条第一項（納期の特例に関する承認の申請等）に規定する財務省令で定める事項は、次に掲げる事項とする。
the name and domicile or residence, or the name, the location of the head office or principal office, and the corporate number, of the person who submits the written application prescribed in Article 217, paragraph (1) of the Act;
法第二百十七条第一項に規定する申請書を提出する者の氏名及び住所若しくは居所又は名称、本店若しくは主たる事務所の所在地及び法人番号
for the office, etc. prescribed in Article 216 (Special Provisions on the Due Date for Payment of Withheld Income Taxes Subject to Withholding) of the Act for which approval under that Article is sought, the number of persons receiving payment of salary or other wage in each month of the most recent six months and the amount of that (if there are persons employed temporarily, the number of persons receiving payment of salary or other wage, and, if there are the number of persons employed temporarily, a breakdown of these for those persons);
法第二百十六条（源泉徴収に係る所得税の納期の特例）の規定による承認を受けようとする同条に規定する事務所等に係る最近における六月間の月別の給与等の支払を受ける者の数及び当該給与等の金額並びに臨時に雇用している者がある場合には、その者に係るこれらの内訳給与等の支払を受ける者の数（臨時に雇用している者がある場合には、給与等の支払を受ける者の数及び臨時に雇用している者の数）
if there is currently an arrear of national tax, or there has recently been a fact of significant delay in payment, and it is due to unavoidable grounds, those grounds;
現に国税の滞納があり、又は最近において著しい納付遅延の事実がある場合において、それがやむを得ない事由によるものであるときは、その事由
whether or not the person has received a notice of rescission under Article 217, paragraph (4) of the Act within one year on or before the day on which the written application set forth in item (i) was submitted;
第一号の申請書を提出した日以前一年以内において法第二百十七条第四項の規定による取消しの通知を受けたことの有無
any other matters for reference.
その他参考となるべき事項
The matters specified by Ministry of Finance Order as prescribed in Article 218 (Notification When the Requirements for the Special Provisions on the Due Date for Payment Are No Longer Satisfied) of the Act are the following matters:
法第二百十八条（納期の特例の要件を欠いた場合の届出）に規定する財務省令で定める事項は、次に掲げる事項とする。
the name and domicile or residence, or the name, the location of the head office or principal office, and the corporate number, of the person who submits the written notification prescribed in Article 218 of the Act;
法第二百十八条に規定する届出書を提出する者の氏名及び住所若しくは居所又は名称、本店若しくは主たる事務所の所在地及び法人番号
the location of the office, etc. relating to the written notification set forth in the preceding item;
前号の届出書に係る事務所等の所在地
the fact that the number of persons receiving payment of salary or other wage has ceased to be constantly less than ten;
給与等の支払を受ける者が常時十人未満でなくなつた事実
any other matters for reference.
その他参考となるべき事項