Article 15Special Provisions on the Amount of Tax If No Return of Special Income Tax for Reconstruction Is Filed
第十五条（復興特別所得税申告書の提出がない場合の税額の特例）
The amount of special income tax for reconstruction imposed on a person who is not obligated to file a return of special income tax for reconstruction is, instead of the amount of special income tax for reconstruction calculated under the provisions of Article 12 through the preceding Article, the sum total of that person's prepaid special tax amount as prescribed in Article 17, paragraph (4) for the relevant year and the amount of special income tax for reconstruction that has been or is to be collected through withholding.
復興特別所得税申告書を提出する義務がない者に対して課する復興特別所得税の額は、第十二条から前条までの規定により計算した復興特別所得税の額によらず、その者のその年分の第十七条第四項に規定する予納特別税額及び源泉徴収をされた、又はされるべき復興特別所得税の額の合計額による。