Supplementary Provisions, Article 12, paragraph (2) — Income Tax Act

Supplementary Provisions, Article 12, paragraph (2)

第二項

The Tax Prepayment calculation base for a Nonresident's income tax for 2007 is calculated in accordance with the provisions of the preceding paragraph.

非居住者の平成十九年分の所得税に係る予定納税基準額は、前項の規定に準じて計算する。

Cited by1

Supplementary Provisions, Article 12, paragraph (1)
Special Provisions on Calculation of the Base Amount for Estimated Tax Prepayment for Income Tax for 2007
“the following paragraph”

Defined terms2

Nonresident
非居住者（ひきょじゅうしゃ）
An individual who is not a resident.
居住者以外の個人
五
tax prepayment calculation base
予定納税基準額（よていのうぜいきじゅんがく）
The base amount for a resident's income tax prepayments: broadly the previous year's income tax on regular income, less the tax withheld at source on it, a third of which must be prepaid in July and again in November when it is 150,000 yen or more (the supplementary provisions of older amending laws set how it was worked out for particular years).
第一項

This version

as amended by Act Partially Amending the Financial Instruments and Exchange Act and the Payment Services Act (Act No. 64 of 2026)金融商品取引法及び資金決済に関する法律の一部を改正する法律

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/l/340AC0000000033/suppl-4181-10/art-12/par-2

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