第四十六条（予定納税額減額承認申請書の記載事項）
Article 46Matters to Be Stated in a Written Application for Approval for a Reduction of Tax Prepayments
The matters specified by Ministry of Finance Order as prescribed in Article 112, paragraph (1) (Process of Applying for Approval for a Reduction of Tax Prepayments) of the Act are the following:
法第百十二条第一項（予定納税額の減額の承認の申請手続）に規定する財務省令で定める事項は、次に掲げる事項とする。
the name and domicile (or, if the person has no domicile in Japan, residence) of the person who submits the written application prescribed in Article 112, paragraph (1) of the Act and, if the place of domicile (or, if the person has no domicile in Japan, the place of residence) differs from the place for tax payment, that place for tax payment;
法第百十二条第一項に規定する申請書を提出する者の氏名及び住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
the estimated amounts of the gross income and amount of timber income for the year, and of the taxable gross income and taxable timber income for the year;
その年分の総所得金額及び山林所得金額並びに課税総所得金額及び課税山林所得金額の見積額
if the person intends to be subject to the application of Article 90, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the Act, the estimated amount of Fluctuating Income and Ad Hoc Income for the year and the estimated amount of the averaging taxation target amount prescribed in paragraph (3) of that Article;
in addition to what is set out in the preceding two items, the basis for calculating the estimated tax due on filing, as prescribed in Article 112, paragraph (1) of the Act, that is stated in the written application prescribed in that paragraph;
the tax prepayment calculation base prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the Act;
法第百四条第一項（予定納税額の納付）に規定する予定納税基準額
the respective amounts set out below, according to the following categories of cases:
次に掲げる場合の区分に応じ、それぞれ次に掲げる金額
in the case of filing an application under the provisions of Article 111, paragraph (1) (Applying for Approval for a Reduction of Tax Prepayments) of the Act: an amount equivalent to one third of the estimated tax due on filing prescribed in that paragraph;
in the case where a Resident set out in Article 111, paragraph (2), item (i) of the Act files an application under the provisions of that paragraph: an amount equivalent to one half of the amount obtained by deducting, from the estimated tax due on filing prescribed in that paragraph, the tax prepayment amount to be paid in the first period pursuant to the provisions of Article 104, paragraph (1) of the Act (where that Resident files the application with respect to income tax for 2024, the first-period tax prepayment amount before deduction prescribed in Article 41-3-6, paragraph (4), item (i) (Special Provisions on Application for Approval for a Reduction of Tax Prepayment of Income Tax for 2024) of the Act on Special Measures Concerning Taxation);
法第百十一条第二項第一号に掲げる居住者が同項の規定による申請をする場合 同項に規定する申告納税見積額から法第百四条第一項の規定により第一期において納付すべき予定納税額（令和六年分の所得税につき当該居住者が当該申請をする場合には、租税特別措置法第四十一条の三の六第四項第一号（令和六年分の所得税の予定納税額の減額の承認の申請の特例）に規定する控除前第一期予定納税額）を控除した金額の二分の一に相当する金額
in the case where a Resident set out in Article 111, paragraph (2), item (ii) of the Act files an application under the provisions of that paragraph: an amount equivalent to one half of the estimated tax due on filing prescribed in that paragraph;
法第百十一条第二項第二号に掲げる居住者が同項の規定による申請をする場合 同項に規定する申告納税見積額の二分の一に相当する金額
in the case of filing an application under the provisions of Article 111, paragraph (1) or (2) of the Act for income tax for 2024, if Article 41-3-5, paragraph (1) or (2) (Deduction of the Amount of Special Deduction for Tax Prepayment Relating to Income Tax for 2024) or Article 41-3-6, paragraph (1) of the Act on Special Measures Concerning Taxation applies, the special tax prepayment deduction amount prescribed in Article 41-3-5, paragraph (3) of the Act on Special Measures Concerning Taxation or the special tax prepayment deduction amount relating to approval of a reduction prescribed in Article 41-3-6, paragraph (6) of the Act on Special Measures Concerning Taxation;
令和六年分の所得税につき法第百十一条第一項又は第二項の規定による申請をする場合において、租税特別措置法第四十一条の三の五第一項若しくは第二項（令和六年分の所得税に係る予定納税に係る特別控除の額の控除）又は第四十一条の三の六第一項の規定の適用があるときは、同法第四十一条の三の五第三項に規定する予定納税特別控除額又は同法第四十一条の三の六第六項に規定する減額の承認に係る予定納税特別控除額
if there is a special tax prepayment deduction amount not yet deducted, etc. prescribed in Article 41-3-6, paragraph (4), item (i) of the Act on Special Measures Concerning Taxation, that special tax prepayment deduction amount not yet deducted, etc.;
租税特別措置法第四十一条の三の六第四項第一号に規定する控除未済等予定納税特別控除額がある場合には、当該控除未済等予定納税特別控除額
any other matters for reference.
その他参考となるべき事項
定義第一条第二項
それぞれ所得税法施行令（昭和四十年政令第九十六号。以下「令」という。）第一条第二項（定義）に規定する不動産所得、事業所得、山林所得、譲渡所得、不動産所得の金額、事業所得の金額、山林所得の金額、雑所得の金額、総所得金額、退職所得金額、山林所得金額、雑損控除、医療費控除、社会保険料控除、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、寄附金控除、障害者控除、寡婦控除、ひとり親控除、勤労学生控除、配偶者控除、配偶者特別控除、扶養控除、特定親族特別控除、基礎控除、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
わかりやすく言うと
山林所得金額から、雑損控除や医療費控除などの所得控除をした残りの金額のことです（所得税法第八十九条第二項、所得税法施行令第一条第二項第五号）。