Article 104Making Tax Prepayments

①If the amount arrived at when the amount set forth in item (ii) is deducted from the amount set forth in item (i) (hereinafter referred to as the "tax prepayment calculation base" in this Chapter) is 150,000 yen or more, a Resident (other than one required to make payments under Article 107, paragraph (1) (Tax Prepayments by Special Farming Income Earners)) must pay income taxes to the national government in an amount equivalent to one-third of the tax prepayment calculation base, once during the first term (meaning the period from July 1 to July 31 of that year; hereinafter the same applies in this Chapter) and once during the second term (meaning the period from November 1 to November 30 of that year):

②If, due to an extension of the deadline for payment under the provisions of Article 11 (Extension of Deadlines Due to Disasters or Other Reasons) of the Act on General Rules for National Taxes (referred to as an "extension of the deadline" in this paragraph), the payment deadline for a Tax Prepayment that a Resident prescribed in the preceding paragraph must pay in the first period or the second period pursuant to that paragraph falls after December 31 of that year, the Tax Prepayment related to that extension of the deadline is deemed not to exist.

③In a case as referred to in paragraph (1), the amount equivalent to one-third of the tax prepayment calculation base which is prescribed in that paragraph is rounded down to the nearest hundred yen.