Article 121When Filing an Income Tax Return Is Not Required
第百二十一条（確定所得申告を要しない場合）
Notwithstanding paragraph (1) of the preceding Article, if a Resident who has salary income for the year and who is to be paid a salary or other wage as prescribed in Article 28, paragraph (1) (Salary Income) (hereinafter referred to as a "salary or other wage" in this paragraph) amounting to 20,000,000 yen or less in the year falls under one of the following items, that Resident is not required to file a return pursuant to paragraph (1) of the preceding Article as regards income taxes on taxable gross income and taxable timber income for the year; provided, however, that this does not apply if the Resident makes available real property or other assets for use in the business of the person paying the salary or other wage constituting the Resident's salary income and is paid a consideration for this, nor does it apply in any other case prescribed by Cabinet Order:
the Resident's is paid the salary or other wage by a single person; all of the salary or other wage has been or is required to be subject to the withholding of income taxes as under Article 183 (Obligation to Withhold Taxes from Salary Income) or Article 190 (Year-End Adjustments); and the sum total of the Resident's interest income, dividend income, real property income, business income, timber income, capital gains, occasional income, and miscellaneous income (hereinafter referred to as the "income other than salary income and retirement income" in this paragraph) for the year is 200,000 yen or less;
the Resident is paid the salary or other wage by two or more persons; all of the salary or other wage has been or is required to be subject to the withholding of income taxes as under Article 183 or Article 190; and the Resident falls under either (a) or (b):
the sum total of the salary or other wage constituting salary income for the year which the Resident is paid by the person paying a secondary salary or other wage as prescribed in Article 195, paragraph (1) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) and the Resident's income other than salary income and retirement income for the year is 200,000 yen or less;
第百九十五条第一項（従たる給与についての扶養控除等申告書）に規定する従たる給与等の支払者から支払を受けるその年分の給与所得に係る給与等の金額とその年分の給与所得及び退職所得以外の所得金額との合計額が二十万円以下であるとき。
the salary or other wage constituting the Resident's salary income for the year is not more than the sum total of 1,500,000 yen and the amount of the social insurance premium deduction, deduction for small enterprise-based mutual aid premiums and similar payments, life insurance premium deduction, earthquake insurance premium deduction, disability deduction, widow deduction, single parent deduction, working student deduction, spousal deduction, special spousal deduction, deduction for Dependents, and special deduction for specified relatives; and income other than salary income and retirement income for the year is 200,000 yen or less, other than in a case that falls under (a).
イに該当する場合を除き、その年分の給与所得に係る給与等の金額が百五十万円と社会保険料控除の額、小規模企業共済等掛金控除の額、生命保険料控除の額、地震保険料控除の額、障害者控除の額、寡婦控除の額、ひとり親控除の額、勤労学生控除の額、配偶者控除の額、配偶者特別控除の額、扶養控除の額及び特定親族特別控除の額との合計額以下で、かつ、その年分の給与所得及び退職所得以外の所得金額が二十万円以下であるとき。
Notwithstanding paragraph (1) of the preceding Article, if a Resident who has retirement income for the year falls under one of the following items, the Resident is not required to file a return under paragraph (1) of the preceding Article for income taxes on taxable retirement income for the year:
all of the Resident's severance pay or other such compensation as prescribed in Article 30, paragraph (1) (Retirement Income) (hereinafter referred to as "severance pay or other such compensation" in this paragraph) which constitutes retirement income for the year has been or is required to be subject to the withholding of income taxes pursuant to the provisions of Article 199 (Obligation to Withhold Taxes from Retirement Income) or Article 201, paragraph (1) (Tax Withheld from Retirement Income);
the amount of income taxes calculated when Article 89 (Tax Rates) is applied for the year's taxable retirement income is not more than the amount of income taxes that have been or are required to be Withheld from the severance pay or other such compensation that constitutes retirement income for the year, other than in a case that falls under the preceding item.
If a Resident who has miscellaneous income from public pensions or retirement packages as prescribed in Article 35, paragraph (3) (Miscellaneous Income) (hereinafter referred to as "public pensions or retirement packages" in this Article) in the year, and whose revenue from public pensions or retirement packages during the year is four million yen or less, has had or is required to have income tax collected pursuant to the provisions of Article 203-2 (Obligation to Withhold Tax on Public Pensions or Retirement Packages) on all of those public pensions or retirement packages (excluding those to which the provisions of Article 203-7 (Public Pensions or Retirement Packages Not Subject to Withholding) apply), and the Resident's income for the year other than miscellaneous income from public pensions or retirement packages (meaning the sum total of the amounts of interest income, dividend income, real property income, business income, salary income, timber income, capital gains, occasional income, and miscellaneous income other than miscellaneous income from public pensions or retirement packages) is 200,000 yen or less, the Resident is not required to file a return under paragraph (1) of the preceding Article for the income taxes on the taxable gross income or taxable timber income for the year, notwithstanding the provisions of that paragraph.
その年において第三十五条第三項（雑所得）に規定する公的年金等（以下この条において「公的年金等」という。）に係る雑所得を有する居住者で、その年中の公的年金等の収入金額が四百万円以下であるものが、その公的年金等の全部（第二百三条の七（源泉徴収を要しない公的年金等）の規定の適用を受けるものを除く。）について第二百三条の二（公的年金等に係る源泉徴収義務）の規定による所得税の徴収をされた又はされるべき場合において、その年分の公的年金等に係る雑所得以外の所得金額（利子所得の金額、配当所得の金額、不動産所得の金額、事業所得の金額、給与所得の金額、山林所得の金額、譲渡所得の金額、一時所得の金額及び公的年金等に係る雑所得以外の雑所得の金額の合計額をいう。）が二十万円以下であるときは、前条第一項の規定にかかわらず、その年分の課税総所得金額又は課税山林所得金額に係る所得税については、同項の規定による申告書を提出することを要しない。
Article 122Filing a Return to Receive a Refund
第百二十二条（還付等を受けるための申告）
If an amount set forth in any of items (i) through (iii) arises in connection with a Resident's income tax for the year, the Resident may file a return with the district director, giving the information set forth in the items of Article 120, paragraph (1) (Filing Income Tax Returns) as well as the following information, to receive a refund pursuant to the provisions of Article 138, paragraph (1) (Refunding Tax Withheld) or Article 139, paragraph (1) or paragraph (2) (Refunding Prepaid Taxes), unless the Resident is permitted to file a return under paragraph (1) of the following Article:
any part of a foreign tax credit that is not fully offset during the calculation of the amount of income taxes set forth in Article 120, paragraph (1), item (iii);
第百二十条第一項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には、その控除しきれなかつた金額
any part of the amount of tax withheld as prescribed in Article 120, paragraph (1), item (iv) that is not fully offset when the amount set forth in that item is calculated;
第百二十条第一項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には、その控除しきれなかつた金額
any part of the prepaid taxes as prescribed in Article 120, paragraph (2) that is not fully offset when the amount set forth in Article 120, paragraph (1), item (v) is calculated;
第百二十条第一項第五号に掲げる金額の計算上控除しきれなかつた同条第二項に規定する予納税額がある場合には、その控除しきれなかつた金額
the bases for calculating the amounts set forth in the preceding three items, and the information that Ministry of Finance Order prescribes.
前三号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
Even if the circumstances do not constitute a case in which a Resident is required to file a return under Article 120, paragraph (1) or is permitted to file a return under the preceding paragraph or paragraph (1) of the following Article, if it is necessary for the Resident to do so in order to apply Article 95, paragraph (2) or paragraph (3) (Foreign Tax Credit) to income taxes in or after the subsequent year, the Resident may file a return with the district director, giving the information set forth in the items of Article 120, paragraph (1).
The provisions of the second sentence of Article 120, paragraph (1) apply mutatis mutandis to the information to be given in a return under the preceding two paragraphs, and the provisions of paragraphs (3) through (7) of that Article apply mutatis mutandis to the filing of a return under the preceding two paragraphs. In such a case, the term "Filing Deadline" in paragraph (5) of that Article is deemed to be replaced with "Filing Deadline (or the day on which the return is filed, if the return is a return of refund claim as prescribed in Article 61, paragraph (1), item (ii) (Special Provisions for Base Period for Calculation of Amount of Delinquent Tax) of the Act on General Rules for National Taxes)", and the term "Act on General Rules for National Taxes" is deemed to be replaced with "that Act".
第百二十条第一項後段の規定は前二項の規定による申告書の記載事項について、同条第三項から第七項までの規定は前二項の規定による申告書の提出について、それぞれ準用する。この場合において、同条第五項中「確定申告期限」とあるのは「確定申告期限（当該申告書が国税通則法第六十一条第一項第二号（延滞税の額の計算の基礎となる期間の特例）に規定する還付請求申告書である場合には、当該申告書の提出があつた日）」と、「国税通則法」とあるのは「同法」と読み替えるものとする。
Article 123Filing Tax Returns Showing Losses
第百二十三条（確定損失申告）
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, paragraph (1) (Deduction for Carryover of Casualty Loss), or to receive a refund as under Article 142, paragraph (2) (Procedures for Issuing Refunds Based on Carryback of Net Loss) in or after the year following the relevant year, the Resident may file a return with the district director in the third period, giving the information set forth in the items of the following paragraph:
if the Casualty Losses incurred in the year exceed the sum total of the Resident's gross income, retirement income, and timber income for the year;
その年において生じた雑損失の金額が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を超える場合
if the sum total of the Net Loss and Casualty Loss that were incurred in any of the three years prior to the relevant year (or in any of the five years prior to the relevant year, if the provisions of Article 70-2, paragraphs (1) through (3) (Special Provisions on Deduction for Carryover of Net Loss Related to Specified Extraordinary Disasters) or Article 71-2, paragraph (1) (Special Provisions on Deduction for Carryover of Casualty Loss Related to Specified Extraordinary Disasters) apply; the same applies in item (ii) of the following paragraph) (this excludes any amount deducted in or prior to the previous year pursuant to the provisions of Article 70, paragraph (1) or paragraph (2) or Article 71, paragraph (1), and excludes any amount used as the basis for calculating the amount to be refunded pursuant to the provisions of Article 142, paragraph (2); the same applies in that item) exceeds the sum total of the Resident's gross income, retirement income, and timber income for the year, as calculated without deducting any such Net Loss or Casualty Loss.
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場合には、前年以前五年内。次項第二号において同じ。）の各年において生じた純損失の金額及び雑損失の金額（第七十条第一項若しくは第二項又は第七十一条第一項の規定により前年以前において控除されたもの及び第百四十二条第二項の規定により還付を受けるべき金額の計算の基礎となつたものを除く。同号において同じ。）の合計額が、これらの金額を控除しないで計算した場合の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を超える場合
The information that must be given in a return under the preceding paragraph is:
前項の規定による申告書の記載事項は、次に掲げる事項とする。
the amounts of the Net Loss and Casualty Losses incurred in the year;
the amounts of the Net Loss and Casualty Losses incurred in any of the three years prior to the relevant year;
the sum total of the Resident's gross income, retirement income, and timber income for the year, if the Resident incurred a Casualty Loss in the year;
その年において生じた雑損失の金額がある場合には、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
the sum total of the Resident's gross income, retirement income, and timber income for the year, calculated without deducting any Net Loss or Casualty Loss as set forth in item (ii);
the Net Loss and Casualty Loss that may be deducted in the calculation of the amount of gross income, retirement income, and timber income in or after the year following the relevant year, pursuant to Article 70, paragraph (1) or paragraph (2) or Article 71, paragraph (1);
any amount to be deducted in the year pursuant to the provisions of Article 95 (Foreign Tax Credit);
その年において第九十五条（外国税額控除）の規定による控除をされるべき金額がある場合には、当該金額
any amount of tax withheld as prescribed in Article 120, paragraph (1), item (iv) (Filing Income Tax Returns) from Each Class of Income that has been used as the basis for calculating the Net Loss as set forth in item (i) or for calculating the Resident's gross income or retirement income as set forth in item (iii) or item (iv);
any prepaid taxes as prescribed in Article 120, paragraph (2) for the year;
その年分の第百二十条第二項に規定する予納税額がある場合には、当該予納税額
the bases for calculating the amounts set forth in items (i) through (v), and the information that Ministry of Finance Order prescribes.
第一号から第五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 provisions of Article 120, paragraphs (3) through (7) apply mutatis mutandis to the filing of a return under paragraph (1). In such a case, the term "Filing Deadline" in paragraph (5) of that Article is deemed to be replaced with "Filing Deadline (or the day on which the return is filed, if the return is a return of refund claim as prescribed in Article 61, paragraph (1), item (ii) (Special Provisions for Base Period for Calculation of Amount of Delinquent Tax) of the Act on General Rules for National Taxes)", and the term "Act on General Rules for National Taxes" is deemed to be replaced with "that Act".
第百二十条第三項から第七項までの規定は、第一項の規定による申告書の提出について準用する。この場合において、同条第五項中「確定申告期限」とあるのは「確定申告期限（当該申告書が国税通則法第六十一条第一項第二号（延滞税の額の計算の基礎となる期間の特例）に規定する還付請求申告書である場合には、当該申告書の提出があつた日）」と、「国税通則法」とあるのは「同法」と読み替えるものとする。
Subsection 2 Filing a Tax Return in the Event of the Taxpayer's Death or Absence From Japan
第二款 死亡又は出国の場合の確定申告
Article 124Filing a Tax Return If the Person Required to File Has Died
第百二十四条（確定申告書を提出すべき者等が死亡した場合の確定申告）
If a Resident who is required to file a return under Article 120, paragraph (1) (Filing Income Tax Returns) dies between January 1 of the year following the relevant year and the deadline for filing that year's return without having filed that return, unless the Resident's heir files a return under the following paragraph, the heir must file the return with the district tax office director by the day before that which marks four months' time since the day after the heir learns of the commencement of the succession (or by the start of the heir's Absence From Japan, if the heir becomes Absent From Japan prior to that date; hereinafter the same applies in this Article), as prescribed by Cabinet Order.
If a Resident who may file a return pursuant to paragraph (1) of the preceding Article dies between January 1 of the year following the relevant year and the deadline for filing that year's return without having filed a return, the Resident's heir may file the return with the district tax office director by the day before that which marks four months' time since the day after the heir learns of the commencement of the succession, as provided by Cabinet Order.