If the sum total of a Resident's gross income, retirement income, and timber income for the year exceeds the sum of any Casualty Loss deduction under Chapter II, Section 4 (Deductions from Income) and other deductions; and if the sum total of income taxes calculated when the Resident's gross income, retirement income, and timber income less the aforementioned deductions taken pursuant to Article 87, paragraph (2) (Procedures for Deductions from Income) are deemed to be the Resident's taxable gross income, taxable retirement income, and taxable timber income and Article 89 (Tax Rates) is applied, exceeds dividend tax credits (excluding the case where there is an amount of foreign tax credit that could not be fully deducted in calculating the amount of income taxes set forth in item (iii), the case where there is an amount of tax withheld prescribed in item (iv) that could not be fully deducted in calculating the amount set forth in that item, and the case where there is an amount of prepaid taxes that could not be fully deducted in calculating the amount set forth in item (v)), the Resident must file a return with the district director during the third period (meaning during the period from February 16 to March 15 of the year following the year in question; hereinafter the same applies in this Section) giving the following information, unless the Resident files a return under Article 123, paragraph (1) (Filing Tax Returns Showing Losses). In such a case, if a Resident who has a salary or other wage prescribed in Article 28, paragraph (1) (Salary Income) to be paid in that year to which the provisions of Article 190 (Year-End Adjustments) have been applied files that return, the Resident may, for the information specified by Ministry of Finance Order out of the following information, make the entries specified by Ministry of Finance Order:
居住者は、その年分の総所得金額、退職所得金額及び山林所得金額の合計額が第二章第四節（所得控除）の規定による雑損控除その他の控除の額の合計額を超える場合において、当該総所得金額、退職所得金額又は山林所得金額からこれらの控除の額を第八十七条第二項（所得控除の順序）の規定に準じて控除した後の金額をそれぞれ課税総所得金額、課税退職所得金額又は課税山林所得金額とみなして第八十九条（税率）の規定を適用して計算した場合の所得税の額の合計額が配当控除の額を超えるとき（第三号に掲げる所得税の額の計算上控除しきれなかつた外国税額控除の額がある場合、第四号に掲げる金額の計算上控除しきれなかつた同号に規定する源泉徴収税額がある場合又は第五号に掲げる金額の計算上控除しきれなかつた予納税額がある場合を除く。）は、第百二十三条第一項（確定損失申告）の規定による申告書を提出する場合を除き、第三期（その年の翌年二月十六日から三月十五日までの期間をいう。以下この節において同じ。）において、税務署長に対し、次に掲げる事項を記載した申告書を提出しなければならない。この場合において、その年において支払を受けるべき第二十八条第一項（給与所得）に規定する給与等で第百九十条（年末調整）の規定の適用を受けたものを有する居住者が、当該申告書を提出するときは、次に掲げる事項のうち財務省令で定めるものについては、財務省令で定める記載によることができる。
the gross income, retirement income, and timber income for the year; the casualty loss deduction as under Chapter II, Section 4 and other deductions; and the taxable gross income, taxable retirement income, and taxable timber income or Net Loss for the year;
その年分の総所得金額、退職所得金額及び山林所得金額並びに第二章第四節の規定による雑損控除その他の控除の額並びに課税総所得金額、課税退職所得金額及び課税山林所得金額又は純損失の金額
if the Resident is applying Article 90, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income), the Fluctuating Income and Ad Hoc Income and the average taxable amount prescribed in paragraph (3) of that Article for the year;
the income taxes calculated when Chapter III (Calculating the Amount of Taxes) is applied for the taxable gross income, taxable retirement income, and taxable timber income set forth in item (i);
第一号に掲げる課税総所得金額、課税退職所得金額及び課税山林所得金額につき第三章（税額の計算）の規定を適用して計算した所得税の額
the income taxes set forth in the preceding item less any income taxes that have been or will be collected through withholding from Each Class of Income that is used as the basis for calculating gross income and retirement income or Net Loss as set forth in item (i) (or the income taxes that have been or will be so collected less any part thereof that constitutes an amount to be refunded based on the Resident's having filed a return as under Article 127, paragraphs (1) through (3) (Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year) or based on the income tax connected with that return having been subject to a Reassessment; and less any part thereof that constitutes an amount prescribed by Cabinet Order; hereinafter referred to as the "amount of tax withheld" in this item and the following item);
the amount arrived at when any prepaid taxes for the year are deducted from the amount of income taxes set forth in item (iii) (or from the amount set forth in the preceding item, if there is any amount of tax withheld);
Income in Each Class that was used as the basis for calculating the gross income set forth in item (i) which constitutes capital gains, occasional income, miscellaneous income, Fluctuating Income not falling under the category of miscellaneous income, or Ad Hoc Income not falling under the category of miscellaneous income, and the income taxes that were or should be Withheld from occasional income, miscellaneous income, or Ad Hoc Income not falling under the category of miscellaneous income;
an indication that the person is a Special Farming Income Earner in the year, if this is the case;
その年において特別農業所得者である場合には、その旨
the basis for calculating the amounts set forth in items (i) through (vi), and any information prescribed by Ministry of Finance Order.
第一号から第六号までに掲げる金額の計算の基礎その他財務省令で定める事項
The prepaid taxes as prescribed in the preceding paragraph means the sum total of the following tax amounts (or the sum total of the following tax amounts less any part of those amounts that constitutes an amount to be refunded based on the taxpayer's having filed a return as under Article 127, paragraphs (1) through (3) or based on the income taxes connected with such a return having been subject to a Reassessment):
前項に規定する予納税額とは、次に掲げる税額の合計額（当該税額のうちに、第百二十七条第一項から第三項までの規定による申告書を提出したことにより、又は当該申告書に係る所得税につき更正を受けたことにより還付される金額がある場合には、当該金額を控除した金額）をいう。
the income taxes that have been or are required to be paid for the year, pursuant to the provisions of Article 130 (Payment upon Filing If the Taxpayer Will Be Absent From Japan) or Article 35, paragraph (2) (Payment When Filing After the Deadline) of the Act on General Rules for National Taxes, due to the taxpayer's falling under the provisions of Article 127, paragraph (1).
その年において第百二十七条第一項の規定に該当して、第百三十条（出国の場合の確定申告による納付）又は国税通則法第三十五条第二項（期限後申告等による納付）の規定により納付した又は納付すべき所得税の額
If filing a return under paragraph (1), a Resident as set forth in one of the following items must include the document that the item prescribes with that return or submit it at the time of filing the return, as prescribed by Cabinet Order:
a Resident making an entry for a Casualty Loss deduction, social insurance premium deduction (but only one for social insurance premiums as set forth in Article 74, paragraph (2), item (v) (Social Insurance Premium Deduction)), deduction for small enterprise-based mutual aid premiums and similar payments, life insurance premium deduction, earthquake insurance premium deduction, or donation deduction in a return under paragraph (1): a document evidencing particulars such as the amount used as the basis for calculating the amount of the deduction that the Resident is taking;
第一項の規定による申告書に雑損控除、社会保険料控除（第七十四条第二項第五号（社会保険料控除）に掲げる社会保険料に係るものに限る。）、小規模企業共済等掛金控除、生命保険料控除、地震保険料控除又は寄附金控除に関する事項の記載をする居住者 これらの控除を受ける金額の計算の基礎となる金額その他の事項を証する書類
a Resident making an entry, in a return under paragraph (1), for a disability deduction, spousal deduction, or special spousal deduction relating to a relative who is a Nonresident according to the circumstances at the time of the determination under Article 85, paragraph (2) or (3) (Time of Determination of Dependents and Similar Persons): a document evidencing that the relative who is a Nonresident related to those deductions falls under the category of a relative of the Resident, and a document making it clear that the living expenses of that relative who is a Nonresident are paid from the same resources as the Resident;
a Resident making an entry, in a return under paragraph (1), for a deduction for Dependents or special deduction for specified relatives relating to a relative who is a Nonresident according to the circumstances at the time of the determination under Article 85, paragraph (3): a document evidencing that the relative who is a Nonresident related to those deductions falls under the category of a relative of the Resident, a document making it clear that the living expenses of that relative who is a Nonresident are paid from the same resources as the Resident, and, if that relative who is a Nonresident is 30 years of age or older but younger than 70 (excluding the case where that relative who is a Nonresident is a Person with a Disability), a document evidencing that the relative falls under the category of a person set forth in Article 2, paragraph (1), item (xxxiv)-2, (b)(1) (Definitions) or a document making it clear that the relative falls under the category of a person set forth in (b)(3) of that item;
a Resident making an entry for a working student deduction as a person set forth in Article 2, paragraph (1), item (xxxii), (b) or (c) in a return under paragraph (1): a document evidencing that the Resident falls under that category of person.
第一項の規定による申告書に、第二条第一項第三十二号ロ又はハに掲げる者に係る勤労学生控除に関する事項の記載をする居住者 これらの者に該当する旨を証する書類
If a Resident making an entry for a medical expense deduction in a return under paragraph (1) files that return, the Resident must attach the following documents to that return:
a detailed statement giving the amount of medical expenses prescribed in Article 73, paragraph (2) (Medical Expense Deduction) (referred to as "medical expenses" in the following paragraph) that forms the basis for calculating the amount of the medical expense deduction to be taken as stated in the return, and other matters specified by Ministry of Finance Order (referred to as the "amount of medical expenses claimed and related details" in this paragraph) (excluding, if the document set forth in the following item is attached to the return, the amount of medical expenses claimed and related details stated in that document);
a document specified by Ministry of Finance Order as a document by which an insurer prescribed in Article 7, paragraph (2) (Definitions) of the Act on Assurance of Medical Care for Elderly People, a wide-area union for latter-stage elderly medical care prescribed in Article 48 (Establishment of Wide-Area Unions) of that Act, the Organization for Medical Information Infrastructure and Medical Fee Review and Payment, or a Federation of National Health Insurance Associations prescribed in Article 45, paragraph (5) (Medical Fees for Insurance Medical Institutions) of the National Health Insurance Act gives notice of the amount of medical expenses paid by the Resident, which states the amount of medical expenses claimed and related details.
高齢者の医療の確保に関する法律第七条第二項（定義）に規定する保険者若しくは同法第四十八条（広域連合の設立）に規定する後期高齢者医療広域連合又は医療情報基盤・診療報酬審査支払機構若しくは国民健康保険法第四十五条第五項（保険医療機関等の診療報酬）に規定する国民健康保険団体連合会の当該居住者が支払つた医療費の額を通知する書類として財務省令で定める書類で、控除適用医療費の額等の記載があるもの
If a return referred to in the preceding paragraph has been filed, the district director may, when the district director finds it necessary, request the person who filed the return (referred to as a "person claiming the medical expense deduction" in this paragraph) to present or submit documents by which the persons who received the medical expenses stated in the document set forth in item (i) of the preceding paragraph evidence that receipt, until the day on which five years have elapsed from the day following the Filing Deadline for that return (or, if a request for Reassessment under Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes has been made within six months before that day, the day on which six months have elapsed from the day on which that request for Reassessment was made). In such a case, if a request under the first sentence of this paragraph has been made, the person claiming the medical expense deduction must present or submit those documents.
税務署長は、前項の申告書の提出があつた場合において、必要があると認めるときは、当該申告書を提出した者（以下この項において「医療費控除適用者」という。）に対し、当該申告書に係る確定申告期限の翌日から起算して五年を経過する日（同日前六月以内に国税通則法第二十三条第一項（更正の請求）の規定による更正の請求があつた場合には、当該更正の請求があつた日から六月を経過する日）までの間、前項第一号に掲げる書類に記載された医療費につきこれを領収した者のその領収を証する書類の提示又は提出を求めることができる。この場合において、この項前段の規定による求めがあつたときは、当該医療費控除適用者は、当該書類を提示し、又は提出しなければならない。
If a Resident conducting business that is meant to generate real property income, business income, or timber income in the relevant year files a return pursuant to paragraph (1) (unless the return is a Blue Return), or if a Resident conducting business that is meant to generate miscellaneous income in the relevant year whose amount of revenue from that business for the year before the previous year exceeds 10,000,000 yen files a return pursuant to that paragraph, the Resident must include a document that indicates the gross revenue for the year arising from those types of income and the details of the necessary expenses with the return, pursuant to Ministry of Finance Order.
If filing a return under paragraph (1), a Resident that was a Non-Permanent Resident for any part of the year must include a document giving the nationality thereof, the period during which the Resident was domiciled or resided in Japan, and any other information prescribed by Ministry of Finance Order, with the return.
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(Medical Fees Payable to Health Insurance-Covered Medical Institutions, etc.)
Municipalities and Societies may entrust affairs concerning the examination and payment pursuant to the provisions of the preceding paragraph to a Federation of National Health Insurance Associations…
市町村及び組合は、前項の規定による審査及び支払に関する事務を都道府県の区域を区域とする国民健康保険団体連合会（加入している都道府県、市町村及び組合の数がその区域内の都道府県、市町村及び組合の総数の三分の二に達しないものを除く。）又は医療情報基盤・診療報酬審査支払機構法（昭和二十三年法律第百二十九号）による医療情報基盤…
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A person who has filed a tax return may request that the district director of the tax office reassess the tax basis, etc. or tax amount, etc. stated in the return…
納税申告書を提出した者は、次の各号のいずれかに該当する場合には、当該申告書に係る国税の法定申告期限から五年（第二号に掲げる場合のうち法人税に係る場合については、十年）以内に限り、税務署長に対し…
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The taxpayer of a national tax equivalent to any of the amounts listed in the following items must pay the national tax to the State by the day specified in the items…
次の各号に掲げる金額に相当する国税の納税者は、その国税を当該各号に定める日（延納に係る国税その他国税に関する法律に別段の納期限の定めがある国税については、当該法律に定める納期限）までに国に納付しなければならない。
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If the sum total of a Resident's gross income, retirement income, and timber income for the year exceeds the sum of any Casualty Loss deduction under Chapter II…
居住者は、その年分の総所得金額、退職所得金額及び山林所得金額の合計額が第二章第四節（所得控除）の規定による雑損控除その他の控除の額の合計額を超える場合において、当該総所得金額、退職所得金額又は山林所得金額からこれらの控除の額を第八十七条第二項（所得控除の順序）の規定に準じて控除した後の金額をそれぞれ課税総所得金額…
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the gross income, retirement income, and timber income for the year; the casualty loss deduction as under Chapter II, Section 4 and other deductions; and the taxable gross income…
その年分の総所得金額、退職所得金額及び山林所得金額並びに第二章第四節の規定による雑損控除その他の控除の額並びに課税総所得金額、課税退職所得金額及び課税山林所得金額又は純損失の金額
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if the Resident is applying Article 90, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income), the Fluctuating Income and Ad Hoc Income and the average taxable amount prescribed…
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る場合には、その年分の変動所得の金額及び臨時所得の金額並びに同条第三項に規定する平均課税対象金額
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the income taxes calculated when Chapter III (Calculating the Amount of Taxes) is applied for the taxable gross income, taxable retirement income, and taxable timber income set forth in item (i);
第一号に掲げる課税総所得金額、課税退職所得金額及び課税山林所得金額につき第三章（税額の計算）の規定を適用して計算した所得税の額
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the income taxes set forth in the preceding item less any income taxes that have been or will be collected through withholding from Each Class of Income that is used as the basis for calculating…
第一号に掲げる総所得金額若しくは退職所得金額又は純損失の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た又はされるべき所得税の額（当該所得税の額のうちに、第百二十七条第一項から第三項まで（年の中途で出国をする場合の確定申告）の規定による申告書を提出したことにより、又は当該申告書に係る所得税につき更正を受けたこと…
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the amount arrived at when any prepaid taxes for the year are deducted from the amount of income taxes set forth in item (iii)…
その年分の予納税額がある場合には、第三号に掲げる所得税の額（源泉徴収税額がある場合には、前号に掲げる金額）から当該予納税額を控除した金額
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Income in Each Class that was used as the basis for calculating the gross income set forth in item (i) which constitutes capital gains, occasional income, miscellaneous income…
第一号に掲げる総所得金額の計算の基礎となつた各種所得の金額のうちに譲渡所得の金額、一時所得の金額、雑所得の金額、雑所得に該当しない変動所得の金額又は雑所得に該当しない臨時所得の金額がある場合には、これらの金額及び一時所得、雑所得又は雑所得に該当しない臨時所得について源泉徴収をされた又はされるべき所得税の額
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If a Resident making an entry for a medical expense deduction in a return under paragraph (1) files that return, the Resident must attach the following documents to that return:
第一項の規定による申告書に医療費控除に関する事項の記載をする居住者が当該申告書を提出する場合には、次に掲げる書類を当該申告書に添付しなければならない。
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a detailed statement giving the amount of medical expenses prescribed in Article 73, paragraph (2) (Medical Expense Deduction) (referred to as "medical expenses" in the following paragraph) that…
当該申告書に記載した医療費控除を受ける金額の計算の基礎となる第七十三条第二項（医療費控除）に規定する医療費（次項において「医療費」という。）の額その他の財務省令で定める事項（以下この項において「控除適用医療費の額等」という。）の記載がある明細書（次号に掲げる書類が当該申告書に添付された場合における当該書類に記載された…
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a document specified by Ministry of Finance Order as a document by which an insurer prescribed in Article 7, paragraph (2) (Definitions) of the Act on Assurance of Medical Care for Elderly People…
高齢者の医療の確保に関する法律第七条第二項（定義）に規定する保険者若しくは同法第四十八条（広域連合の設立）に規定する後期高齢者医療広域連合又は医療情報基盤・診療報酬審査支払機構若しくは国民健康保険法第四十五条第五項（保険医療機関等の診療報酬）に規定する国民健康保険団体連合会の当該居住者が支払つた医療費の額を通知する書…
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If a return referred to in the preceding paragraph has been filed, the district director may, when the district director finds it necessary, request the person who filed the return…
税務署長は、前項の申告書の提出があつた場合において、必要があると認めるときは、当該申告書を提出した者（以下この項において「医療費控除適用者」という。）に対し、当該申告書に係る確定申告期限の翌日から起算して五年を経過する日（同日前六月以内に国税通則法第二十三条第一項（更正の請求）の規定による更正の請求があつた場合には、…
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In a case falling under one of the following items, if a Resident seeks to apply the provisions of Article 70, paragraph (1) or paragraph (2) (Deduction for Carryover of Net Loss) or Article 71…
居住者は、次の各号のいずれかに該当する場合において、その年の翌年以後において第七十条第一項若しくは第二項（純損失の繰越控除）若しくは第七十一条第一項（雑損失の繰越控除）の規定の適用を受け、又は第百四十二条第二項（純損失の繰戻しによる還付の手続等）の規定による還付を受けようとするときは、第三期において、税務署長に対し…
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If a Resident will become Absent From Japan partway through the year under circumstances constituting a case in which a return under Article 120, paragraph (1) (Filing Income Tax Returns) must be…
居住者は、年の中途において出国をする場合において、その年一月一日からその出国の時までの間における総所得金額、退職所得金額及び山林所得金額について、第百二十条第一項（確定所得申告）の規定による申告書を提出しなければならない場合に該当するときは、第三項の規定による申告書を提出する場合を除き、その出国の時までに…
Open this provision(Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year)
If a Resident will become absent from Japan partway through the year under circumstances constituting a case in which it is permissible to file a return under Article 122…
居住者は、年の中途において出国をする場合において、その年一月一日からその出国の時までの間における総所得金額、退職所得金額及び山林所得金額について、第百二十二条第一項（還付等を受けるための申告）の規定による申告書を提出することができる場合に該当するときは、次項の規定による申告書を提出することができる場合を除き…
Open this provision(Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year)
If a Resident will become absent from Japan partway through the year under circumstances constituting a case in which it is permissible to file a return under Article 123…
居住者は、年の中途において出国をする場合において、その年一月一日からその出国の時までの間における純損失の金額若しくは雑損失の金額又はその年の前年以前三年内（第七十条の二第一項から第三項まで（特定非常災害に係る純損失の繰越控除の特例）又は第七十一条の二第一項（特定非常災害に係る雑損失の繰越控除の特例）の規定の適用がある…
Open this provision(Payment upon Filing If the Taxpayer Will Be Absent From Japan)
If a return as under Article 126, paragraph (1) (Filing a Tax Return If the Person Required to File Will Be Absent From Japan) or Article 127, paragraph (1)…
第百二十六条第一項（確定申告書を提出すべき者が出国をする場合の確定申告）又は第百二十七条第一項（年の中途で出国をする場合の確定申告）の規定に該当してこれらの規定に規定する申告書を提出した居住者は、これらの申告書に記載した第百二十条第一項第三号（確定所得申告に係る所得税額）に掲げる金額があるときは…
Open this provisionYear-End Adjustment
If a person paying a salary or other wage via whom a Resident has submitted a salary income earner's return for deduction for Dependents, etc. makes the last payment of salary or other wage for the…
給与所得者の扶養控除等申告書を提出した居住者で、第一号に規定するその年中に支払うべきことが確定した給与等の金額が二千万円以下であるものに対し、その提出の際に経由した給与等の支払者がその年最後に給与等の支払をする場合（その居住者がその後その年十二月三十一日までの間に当該支払者以外の者に当該申告書を提出すると見込まれる場…
Open this provision(Definitions)
Working student: a person as follows earning business income, salary income, retirement income, or miscellaneous income from the person's own work…
勤労学生 次に掲げる者で、自己の勤労に基づいて得た事業所得、給与所得、退職所得又は雑所得（以下この号において「給与所得等」という。）を有するもののうち、合計所得金額が八十五万円以下であり、かつ、合計所得金額のうち給与所得等以外の所得に係る部分の金額が十万円以下であるものをいう。
Open this provision(Definitions)
Claimable dependent: a dependent who is the person specified below for the category of person set forth below to which the dependent belongs:
控除対象扶養親族 扶養親族のうち、次に掲げる者の区分に応じそれぞれ次に定める者をいう。
Open this provision(Salary Income)
Salary income means income from pay, compensation, wages, annual allowances, bonuses, or salary of a similar nature (hereinafter referred to as a "salary or other wage" in this Article).
給与所得とは、俸給、給料、賃金、歳費及び賞与並びにこれらの性質を有する給与（以下この条において「給与等」という。）に係る所得をいう。
Open this provisionMedical Expense Deduction
The medical expenses prescribed in the preceding paragraph are the consideration for medical examination or treatment by a physician or dentist, for the purchase of pharmaceuticals necessary for…
前項に規定する医療費とは、医師又は歯科医師による診療又は治療、治療又は療養に必要な医薬品の購入その他医療又はこれに関連する人的役務の提供の対価のうち通常必要であると認められるものとして政令で定めるものをいう。
Open this provision(Social Insurance Premium Deduction)
national pension premiums that the taxpayer bears as an insured person pursuant to the National Pension Act, and installments that the taxpayer bears as a member of the National Pension Fund;
国民年金法の規定により被保険者として負担する国民年金の保険料及び国民年金基金の加入員として負担する掛金
Open this provisionTime of Determination of Dependents and Similar Persons
In the cases referred to in Article 79, paragraph (2) or (3), whether a Resident's spouse in the same household or Dependent falls under the category of a Person with a Particular Disability who…
第七十九条第二項又は第三項の場合において、居住者の同一生計配偶者又は扶養親族が同項の規定に該当する特別障害者（第百八十七条（障害者控除等の適用を受ける者に係る徴収税額）、第百九十条第二号ハ（年末調整）、第百九十四条第一項第三号（給与所得者の扶養控除等申告書）、第二百三条の三第一号ト（徴収税額）及び第二百三条の六第一項…
Open this provisionTime of Determination of Dependents and Similar Persons
In the cases referred to in Article 79 through the preceding Article, whether a person falls under the category of a Resident's Claimable Elderly Spouse, other Claimable Spouse…
第七十九条から前条までの場合において、その者が居住者の老人控除対象配偶者若しくはその他の控除対象配偶者若しくはその他の同一生計配偶者若しくは第八十三条の二第一項（配偶者特別控除）に規定する生計を一にする配偶者又は特定扶養親族…
Open this provision(Order of Deductions from Income)
The amount to be taken as a deduction as referred to in the preceding paragraph is to be deducted against the amount of the taxpayer's gross income, timber income, or retirement income, in that order.
前項の控除をすべき金額は、総所得金額、山林所得金額又は退職所得金額から順次控除する。
Open this provision(Tax Rates)
The amount of income taxes imposed on a Resident is the sum total of, firstly, the amount arrived at when the taxable gross income or taxable retirement income for the year is broken down into the…
居住者に対して課する所得税の額は、その年分の課税総所得金額又は課税退職所得金額をそれぞれ次の表の上欄に掲げる金額に区分してそれぞれの金額に同表の下欄に掲げる税率を乗じて計算した金額を合計した金額と…
Open this provision(Averaging Taxation on Fluctuating Income and Ad Hoc Income)
If the sum total of a Resident's Fluctuating Income and Ad Hoc Income for the year (or the Resident's Ad Hoc Income for the year, if Fluctuating Income for the year is 50% or less of the sum total of…
居住者のその年分の変動所得の金額及び臨時所得の金額の合計額（その年分の変動所得の金額が前年分及び前前年分の変動所得の金額の合計額の二分の一に相当する金額以下である場合には、その年分の臨時所得の金額）がその年分の総所得金額の百分の二十以上である場合には、その者のその年分の課税総所得金額に係る所得税の額は…
Open this provision(Averaging Taxation on Fluctuating Income and Ad Hoc Income)
The average taxable amount as prescribed in paragraph (1) means the sum total of Fluctuating Income (or the amount by which Fluctuating Income for the current year exceeds 50% of the sum total of the…
第一項に規定する平均課税対象金額とは、変動所得の金額（前年分又は前前年分の変動所得の金額がある場合には、その年分の変動所得の金額が前年分及び前前年分の変動所得の金額の合計額の二分の一に相当する金額を超える場合のその超える部分の金額）と臨時所得の金額との合計額をいう。
Open this provision(Establishment of a Cross-Regional Federation)
A Municipality, in order to administer affairs concerning Old-Old Healthcare (excluding affairs concerning the collection of insurance premiums and affairs specified by a Cabinet Order as…
市町村は、後期高齢者医療の事務（保険料の徴収の事務及び被保険者の便益の増進に寄与するものとして政令で定める事務を除く。）を処理するため、都道府県の区域ごとに当該区域内のすべての市町村が加入する広域連合（以下「後期高齢者医療広域連合」という。）を設けるものとする。
Open this provision(Definitions)
The term "Insurers" as used in this Act means Japan Health Insurance Association, health insurance societies, prefectures and municipalities, national health insurance societies…
この法律において「保険者」とは、医療保険各法の規定により医療に関する給付を行う全国健康保険協会、健康保険組合、都道府県及び市町村、国民健康保険組合、共済組合又は日本私立学校振興・共済事業団をいう。
Open this provisionin Japan
「国内」
The area in which this Act is in force, that is, Japan.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
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
Non-Permanent Resident
「非永住者」
A resident who does not have Japanese nationality and has had a domicile or residence in Japan for a total of five years or less in the past ten years.
Defined inArticle 2, paragraph (1), item (iv)· applies throughout the law
Nonresident
「非居住者」
An individual who is not a resident.
Defined inArticle 2, paragraph (1), item (v)· applies throughout the law
Each Class of Income
「各種所得」
The ten classes of income this Act distinguishes: interest, dividend, real property, business, salary, retirement, timber, capital gains, occasional and miscellaneous income.
Defined inArticle 2, paragraph (1), item (xxi)· applies throughout the law
Income in Each Class
「各種所得の金額」
The amount of income in each of the ten classes of income this Act distinguishes (interest, dividend, real property, business, salary, retirement, timber, capital gains, occasional and miscellaneous), worked out under the rules for each.
Defined inArticle 2, paragraph (1), item (xxii)· applies throughout the law
Fluctuating Incomemachine translation
「変動所得」
Income from fishing catches, copyright royalties and other income that varies greatly from year to year, of kinds a Cabinet Order (政令) specifies.
Defined inArticle 2, paragraph (1), item (xxiii)· applies throughout the law
Ad Hoc Income
「臨時所得」
Income that arises on a one-off basis, such as a lump-sum signing fee received for agreeing to provide services, of kinds a Cabinet Order (政令) specifies.
Defined inArticle 2, paragraph (1), item (xxiv)· applies throughout the law
Net Loss
「純損失の金額」
The part of a loss under Article 69, paragraph (1) that is left over after it has been offset against other income under that Article.
Defined inArticle 2, paragraph (1), item (xxv)· applies throughout the law
Person with a Disability
「障害者」
A person who is usually unable to understand the consequences of their actions because of a mental disability, a blind person, or another person with a mental or physical disability of a kind a Cabinet Order (政令) specifies.
Defined inArticle 2, paragraph (1), item (xxviii)· 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
Blue Return
「青色申告書」
A final tax return, or an amended return to it, filed on the blue form by a person approved under Article 143 to do so.
Defined inArticle 2, paragraph (1), item (xl)· applies throughout the law
Filing Deadlinemachine translation
「確定申告期限」
The deadline for filing a final tax return under Article 120, paragraph (1), or, where the person dies or leaves Japan during the year, the deadline under Article 125, paragraph (1) or Article 127, paragraph (1).
Defined inArticle 2, paragraph (1), item (xli)· 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
Reassessment
「更正」
A reassessment under Article 24 or, where the tax office corrects its own earlier reassessment or determination, Article 26 of the Act on General Rules for National Taxes, by which the district tax office director (税務署長) corrects the tax base or tax declared after an investigation.
Defined inArticle 2, paragraph (1), item (xliii)· applies throughout the law
withholding
「源泉徴収」
Collecting income tax at source when making a payment and paying it over to the government, under Part IV, Chapters I to VI of this Act.
Defined inArticle 2, paragraph (1), item (xlv)· applies throughout the law
third periodmachine translation
「第三期」
16 February to 15 March of the following year, the period in which the final tax return for a year is filed.
Defined inArticle 120, paragraph (1)· applies only in this section
amount of tax withheldmachine translation
「源泉徴収税額」
The income tax that was, or should have been, withheld at source from the income on which a final return is based, less amounts refunded because of a return filed on leaving Japan and other amounts a Cabinet Order (政令) specifies.
Short name set inArticle 120, paragraph (1), item (iv)· applies only in this item and in Article 120, paragraph (1), item (v)
medical expensesmachine translation
「医療費」
Medical expenses as defined in Article 73, paragraph (2), whose amounts a final return claiming the medical expense deduction must set out in an attached statement.
Short name set inArticle 120, paragraph (4), item (i)· applies only in this provision and in Article 120, paragraph (5)
amount of medical expenses claimed and related detailsmachine translation
「控除適用医療費の額等」
The amount of the medical expenses on which a claim for the medical expense deduction is based, and the other details a Ministry of Finance Order (財務省令) specifies, set out in a statement attached to the tax return.
Short name set inArticle 120, paragraph (4), item (i)· applies only in this paragraph
person claiming the medical expense deductionmachine translation
「医療費控除適用者」
A person who has filed a tax return claiming the medical expense deduction, whom the district tax office director (税務署長) may ask, for five years after the filing deadline, to show or hand over the receipts for the medical expenses claimed.
Short name set inArticle 120, paragraph (5)· applies only in this paragraph
dependents and similar personsmachine translation
「扶養親族等」
In Appended Tables 2 to 4, the spouse for withholding deduction (源泉控除対象配偶者) and the relatives for withholding deduction (源泉控除対象親族), whose number sets how much tax is withheld.
Defined inAppended Table 2
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.