第百八条（特別農業所得者に係る予定納税基準額の計算の基準日等）
Article 108Base Date for Calculating the Tax Prepayment Calculation Base for Special Farming Income Earners
前条第一項の規定を適用する場合において、前年において特別農業所得者であつたかどうかの判定又は予定納税基準額の計算については、それぞれその年五月一日又はその年九月十五日において確定しているところによるものとし、居住者であるかどうかの判定は、その年十月三十一日の現況によるものとする。ただし、予定納税基準額の計算は、その年九月十六日から十一月三十日までの間におけるいずれかの日において確定したところにより計算した金額が本文の規定により計算した金額を下ることとなつた場合は、その日（その日が二以上ある場合には、その計算した金額が最も小さいこととなる日）において確定したところによるものとする。
In a case to which paragraph (1) of the preceding Article applies, the determination as to whether a person falls under the category of a Special Farming Income Earner is based on what has been established as of May 1 of the relevant year; the calculation of the Tax Prepayment calculation base is based on what has been established as of September 15 of the relevant year; and the determination as to whether the person falls under the category of a Resident is based on the person's circumstances as of October 31 of a given year; provided, however, that if the amount calculated based on what has been established as of any date between September 16 and November 30 of a given year proves to be less than the amount calculated pursuant to the provisions of the main clause, the calculation of the Tax Prepayment calculation base is based on what has been established as of that date (or as of the day on which the amount so calculated is the smallest, if there are two or more such dates).