第二百六十二条の二（給与所得以外の所得が少額であつても確定申告書の提出を要する場合）
Article 262-2Cases Where a Tax Return Must Be Filed Even If Income Other Than Salary Income Is Small
The cases specified by Cabinet Order prescribed in Article 121, paragraph (1) (When Filing an Income Tax Return Is Not Required) of the Act are cases where a person listed in the following items receives, from the corporation prescribed in item (i) that pertains to that person, in addition to the salary or other wage prescribed in Article 28, paragraph (1) (Salary Income) of the Act, interest on loans pertaining to the business of that corporation or consideration for the use of real property, movables, goodwill, or other assets for that business.
法第百二十一条第一項（確定所得申告を要しない場合）に規定する政令で定める場合は、次に掲げる者がその者に係る第一号に規定する法人から、法第二十八条第一項（給与所得）に規定する給与等のほか、当該法人の事業に係る貸付金の利子又は不動産、動産、営業権その他の資産を当該事業の用に供することによる対価の支払を受ける場合とする。
an officer of a corporation that is a family company prescribed in Article 157, paragraph (1), item (i) (Negation of Actions or Calculations by a Family Company) of the Act;
法第百五十七条第一項第一号（同族会社の行為又は計算の否認）に規定する同族会社である法人の役員
a person who is or was a relative of an officer referred to in the preceding item;
前号の役員の親族であり又はあつた者
Article 263Special Provisions on Filing Tax Returns in the Case of Death
A return form pursuant to the provisions of Article 124, paragraph (1) or (2) (Filing a Tax Return If the Person Required to File Has Died) or Article 125, paragraphs (1) through (3) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) of the Act must state, in addition to the matters listed in the items of Article 120, paragraph (1) (Filing an Income Tax Return) or the items of Article 122, paragraph (1) (Filing a Return to Receive a Refund) of the Act, the matters specified by Ministry of Finance Order; in this case, the provisions of the second sentence of Article 120, paragraph (1) of the Act apply mutatis mutandis to the return form pursuant to the provisions of Article 124, paragraph (1) or (2) of the Act.
法第百二十四条第一項若しくは第二項（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）又は第百二十五条第一項から第三項まで（年の中途で死亡した場合の確定申告）の規定による申告書には、法第百二十条第一項各号（確定所得申告）又は第百二十二条第一項各号（還付等を受けるための申告）に掲げる事項のほか、財務省令で定める事項を併せて記載しなければならない。この場合において、法第百二十四条第一項又は第二項の規定による申告書については、法第百二十条第一項後段の規定を準用する。
Where the return form under the preceding paragraph is submitted and there are two or more heirs, that return form must be submitted by each heir in a single document bearing their joint signatures; provided, however, that this does not preclude the forms from being submitted separately with the names of the other heirs added.
An heir who has submitted the return form prescribed in the preceding paragraph by the method under the proviso to that paragraph must, without delay, notify the other heirs of the outline of the matters stated in that return form.
第二百六十四条（各種所得につき源泉徴収をされた所得税等の額から控除する所得税の額）
Article 264Amount of Income Tax to Be Deducted from the Amount of Income Tax, etc. Withheld on Each Class of Income
The amount specified by Cabinet Order prescribed in Article 120, paragraph (1), item (iv) (Filing an Income Tax Return) of the Act is the amount, out of the amount of income tax withheld pursuant to the provisions of Article 212, paragraph (1) (Obligation to Withhold Taxes) of the Act on the consideration listed in Article 161, paragraph (1), item (vi) (Domestic Source Income) of the Act, that corresponds to the salary or remuneration listed in Article 161, paragraph (1), item (xii), (a) or (c) of the Act for which collection is deemed to have been made pursuant to the provisions of Article 215 (Special Provisions on Withholding from Salary or Other Wages for Personal Services Provided by Nonresidents) of the Act.
法第百二十条第一項第四号（確定所得申告）に規定する政令で定める金額は、法第百六十一条第一項第六号（国内源泉所得）に掲げる対価につき法第二百十二条第一項（源泉徴収義務）の規定により源泉徴収をされた所得税の額のうち法第二百十五条（非居住者の人的役務の提供による給与等に係る源泉徴収の特例）の規定により徴収が行われたものとみなされる法第百六十一条第一項第十二号イ又はハに掲げる給与又は報酬に対応する部分の金額とする。
第二款 延払条件付譲渡に係る所得税額の延納
Subsection 2 Deferring Payment of Income Taxes on Transfers on Deferred Payment Terms
Article 265Requirements Pertaining to Transfers on Deferred Payment Terms
The requirements specified by Cabinet Order prescribed in Article 132, paragraph (3), item (iii) (Requirements for Transfers on Deferred Payment Terms) of the Act are that the sum of the amounts of the installments for which the due dates for payment arrive by the date for delivery of the subject matter of the transfer specified in the contract is two-thirds or less of the amount of the consideration for the transfer.
法第百三十二条第三項第三号（延払条件付譲渡の要件）に規定する政令で定める要件は、当該契約において定められているその譲渡の目的物の引渡しの期日までに支払の期日の到来する賦払金の額の合計額がその譲渡の対価の額の三分の二以下となつていることとする。
Article 266Calculation of Tax Amount, etc. Pertaining to Transfers on Deferred Payment Terms
The amount calculated as specified by Cabinet Order prescribed in Article 132, paragraph (4) (Deferring Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis) of the Act is the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i).
法第百三十二条第四項（延払条件付譲渡に係る所得税額の延納）に規定する政令で定めるところにより計算した金額は、第一号に掲げる金額から第二号に掲げる金額を控除した金額とする。
the amount of income tax listed in Article 120, paragraph (1), item (iii) (Amount of Income Tax Pertaining to Filing Income Tax Returns) of the Act that is stated in the return form prescribed in Article 132, paragraph (1), item (i) of the Act;
法第百三十二条第一項第一号に規定する申告書に記載された法第百二十条第一項第三号（確定所得申告に係る所得税額）に掲げる所得税の額
the amount of income tax calculated in accordance with the provisions of Part II, Chapter III (Calculation of Tax Amount) of the Act on the amount obtained by deducting, from the taxable gross income, taxable retirement income, and taxable timber income listed in Article 120, paragraph (1), item (i) of the Act that are stated in the return form prescribed in the preceding item, the amount calculated by multiplying the amount of capital gains that was the basis for calculating those amounts (for the portion pertaining to income listed in Article 33, paragraph (3), item (ii) (Capital Gains) of the Act, the amount equivalent to one-half of that amount) or the amount of timber income by the proportion that the amount listed in (b) bears to the amount listed in (a).
前号に規定する申告書に記載された法第百二十条第一項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から、これらの金額の計算の基礎となつた譲渡所得の金額（法第三十三条第三項第二号（譲渡所得）に掲げる所得に係る部分については、その金額の二分の一に相当する金額）又は山林所得の金額に、イに掲げる金額のうちにロに掲げる金額の占める割合を乗じて計算した金額を控除した金額につき法第二編第三章（税額の計算）の規定に準じて計算した所得税の額
the gross revenue pertaining to the capital gains or timber income that was the basis for calculating that taxable gross income or taxable timber income;
当該課税総所得金額又は課税山林所得金額の計算の基礎となつた譲渡所得又は山林所得に係る総収入金額
the sum of the amounts of the installments prescribed in Article 132, paragraph (4) of the Act.
法第百三十二条第四項に規定する賦払金の額の合計額
The amount calculated as specified by Cabinet Order prescribed in Article 135, paragraph (1), item (ii) (Cancelling Deferments for Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis) of the Act is the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i).
法第百三十五条第一項第二号（延払条件付譲渡に係る所得税額の延納の取消し）に規定する政令で定めるところにより計算した金額は、第一号に掲げる金額から第二号に掲げる金額を控除した金額とする。
the year's taxes after amendment prescribed in Article 135, paragraph (1), item (ii) of the Act;
法第百三十五条第一項第二号に規定する修正後の年税額
the amount of income tax calculated in accordance with the provisions of Part II, Chapter III of the Act on the amount obtained by deducting, from the taxable gross income, taxable retirement income, and taxable timber income for that year after the filing or Reassessment prescribed in Article 135, paragraph (1), item (ii) of the Act, the amount calculated by multiplying the amount of capital gains that was the basis for calculating those amounts (for the portion pertaining to income listed in Article 33, paragraph (3), item (ii) of the Act, the amount equivalent to one-half of that amount) or the amount of timber income by the proportion that the amount listed in (b) bears to the amount listed in (a).
法第百三十五条第一項第二号に規定する申告又は更正があつた後におけるその年分の課税総所得金額、課税退職所得金額及び課税山林所得金額から、これらの金額の計算の基礎となつた譲渡所得の金額（法第三十三条第三項第二号に掲げる所得に係る部分については、その金額の二分の一に相当する金額）又は山林所得の金額に、イに掲げる金額のうちにロに掲げる金額の占める割合を乗じて計算した金額を控除した金額につき法第二編第三章の規定に準じて計算した所得税の額
the gross revenue pertaining to the capital gains or timber income that was the basis for calculating that taxable gross income or taxable timber income;
当該課税総所得金額又は課税山林所得金額の計算の基礎となつた譲渡所得又は山林所得に係る総収入金額
the sum of the amounts, after that filing or Reassessment, of the installments prescribed in Article 132, paragraph (4) of the Act.
当該申告又は更正があつた後における法第百三十二条第四項に規定する賦払金の額の合計額
Where the amount of income tax listed in paragraph (1), item (ii) or in item (ii) of the preceding paragraph is calculated, the following provisions apply to the deductions provided for in those provisions.
if the amount of capital gains for that year includes both a portion pertaining to income listed in Article 33, paragraph (3), item (i) of the Act and a portion pertaining to income listed in item (ii) of that paragraph, the amount to be deducted is calculated for each of them by applying the provisions of paragraph (1), item (ii) or item (ii) of the preceding paragraph;
その年分の譲渡所得の金額のうちに法第三十三条第三項第一号に掲げる所得に係る部分と同項第二号に掲げる所得に係る部分とがあるときは、それぞれにつき第一項第二号又は前項第二号の規定を適用して控除すべき金額を計算する。
the amount pertaining to capital gains that is to be deducted is deducted sequentially from the taxable gross income, taxable timber income, or taxable retirement income;
控除すべき譲渡所得に係る金額は、課税総所得金額、課税山林所得金額又は課税退職所得金額から順次控除する。
the amount pertaining to timber income that is to be deducted is deducted sequentially from the taxable timber income, taxable gross income, or taxable retirement income;
控除すべき山林所得に係る金額は、課税山林所得金額、課税総所得金額又は課税退職所得金額から順次控除する。
the proportion prescribed in paragraph (1), item (ii) or in item (ii) of the preceding paragraph is calculated to two decimal places, with the third and subsequent decimal places rounded up.