Article 41-3-4Special Provisions on the Payment Period, etc. of Tax Prepayment Relating to Income Tax for 2024
第四十一条の三の四（令和六年分の所得税に係る予定納税額の納期等の特例）
The payment period of the tax prepayment (meaning the tax prepayment prescribed in Article 2, paragraph (1), item (xxxvi) of the Income Tax Act; the same applies hereinafter in this Article and Article 41-3-6) relating to the income tax of a resident for 2024 and the time limit for applying for approval for a reduction of the tax prepayment are as follows:
居住者の令和六年分の所得税に係る予定納税額（所得税法第二条第一項第三十六号に規定する予定納税額をいう。以下この条及び第四十一条の三の六において同じ。）の納期及び予定納税額の減額の承認の申請の期限については、次に定めるところによる。
with regard to the application of the provisions of Article 104 of the Income Tax Act, the phrase "July 31" in paragraph (1) of that Article is deemed to be replaced with "September 30";
with regard to the application of the provisions of Article 111 of the Income Tax Act, the phrase "July 15 of that year" in paragraph (1) of that Article is deemed to be replaced with "July 31 of that year", and the phrase "the day on which it has elapsed" in paragraph (3) of that Article with "the day on which it has elapsed (or, if that day relating to the time limit for the application under paragraph (1) is on or before July 31, 2024, that date)".