The district director calculates the Tax Prepayment calculation base for a Resident that is required to make payments under Article 104, paragraph (1) (Making Tax Prepayments) based on the Resident's circumstances as of May 15 of the relevant year, and notifies the Resident via a paper-based notice by June 15 of that year (or, if as of that date the payment deadline for the Tax Prepayment that the Resident must pay in the first period has been extended or is expected to be extended pursuant to Article 11 (Extension of Deadlines Due to Disasters or Other Reasons) of the Act on General Rules for National Taxes, by the day one month before July 31 of that year (or, if that payment deadline has been extended pursuant to that Article, one month before that extended payment deadline)) of the Tax Prepayment calculation base and the Tax Prepayments that the Resident must make during the first period and the second period.

If it comes to be necessary for the tax prepayment calculation base referred to in the preceding paragraph to be calculated pursuant to the proviso to the preceding Article, the district tax office director must notify the Resident referred to in that paragraph of this via a paper-based notice.

Notice under the preceding two paragraphs is issued by the district director that has received a Tax Return for the previous year's income taxes from a Resident that is required to make payments under Article 104, paragraph (1), or by the district director that has made a determination on the income taxes (or by the district director prescribed by Cabinet Order, if the locality in which the Resident pays the income taxes changes subsequently).

The district director prescribed in the preceding paragraph is not required to give notice under paragraphs (1) and (2), notwithstanding those provisions, if the provisions of Article 104, paragraph (2) apply to the Tax Prepayment that the Resident referred to in paragraph (1) must pay in the first period pursuant to paragraph (1) of that Article.