Article 115Special Provisions on the Deadlines for Making Tax Prepayments If the Taxpayer Will Become Absent From Japan
第百十五条（出国をする場合の予定納税額の納期限の特例）
Notwithstanding the provisions of Article 104, paragraph (1) (Making Tax Prepayments) and Article 107, paragraph (1) (Tax Prepayments by Special Farming Income Earners), if a Resident that is required to make a Tax Prepayment pursuant to those provisions will become Absent From Japan prior to the payment deadline prescribed in those provisions, the Resident must pay income taxes to the national government in an amount equivalent to any Tax Prepayment with a deadline falling after the start of the Resident's Absence From Japan, by the start of the Resident's Absence From Japan.
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Resident
「居住者」
An individual who has a domicile in Japan, or who has had a residence in Japan continuously for one year or more up to now.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
Special Farming Income Earner
「特別農業所得者」
A person whose farming income (from rice, wheat, tobacco, fruit, vegetables, flowers, silkworms and similar) is more than seven tenths of their aggregate income for the year, with more than seven tenths of that farming income arising on or after 1 September.
Defined inArticle 2, paragraph (1), item (xxxv)· applies throughout the law
Tax Prepaymentmachine translation
「予定納税額」
The income tax that must be paid in advance during the year under Article 104, paragraph (1) or, for special farming income earners, Article 107, paragraph (1), including where Article 166 applies those rules to nonresidents.
Defined inArticle 2, paragraph (1), item (xxxvi)· applies throughout the law
Absence From Japanmachine translation
「出国」
For a resident, ceasing to have a domicile or residence in Japan without first giving notice of a tax agent (納税管理人) under Article 117, paragraph (2) of the Act on General Rules for National Taxes; for a nonresident, ceasing without that notice to have a residence in Japan or, if they had none, ceasing to have a permanent establishment in Japan or ending the business described in Article 161, paragraph (1), item (vi).
Defined inArticle 2, paragraph (1), item (xlii)· applies throughout the law