If the tax prepayment calculation base is 150,000 yen or more, a Resident as follows must pay income taxes to the national government in the second term in an amount equivalent to half of the tax prepayment calculation base:
a Resident that was a Special Farming Income Earner in the previous year;
a Resident that has had the expectation of becoming a Special Farming Income Earner during the relevant year acknowledged by the district tax office director pursuant to the provisions of Article 110 (Application for Acknowledgment as a Special Farming Income Earner).
国税通則法第十一条（災害等による期限の延長）の規定による納付に関する期限の延長（以下この項において「期限延長」という。）により、前項に規定する居住者が同項の規定により第二期において納付すべき予定納税額の納期限がその年十二月三十一日後となる場合は、当該期限延長に係る予定納税額は、ないものとする。
If, due to an extension of the deadline for payment under the provisions of Article 11 (Extension of Deadlines Due to Disasters or Other Reasons) of the Act on General Rules for National Taxes (referred to as an "extension of the deadline" in this paragraph), the payment deadline for a Tax Prepayment that a Resident prescribed in the preceding paragraph must pay in the second period pursuant to that paragraph falls after December 31 of that year, the Tax Prepayment related to that extension of the deadline is deemed not to exist.
In a case as referred to in paragraph (1), the amount equivalent to one-half of the Tax Prepayment calculation base prescribed in that paragraph is rounded down to the nearest hundred yen.