Article 41-3-6Special Provisions on Application for Approval for a Reduction of Tax Prepayment of Income Tax for 2024
第四十一条の三の六（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）
With regard to an application under Article 111, paragraph (1) or paragraph (2) of the Income Tax Act as applied with the replacement of terms under Article 41-3-4, item (ii), where a resident (limited to a person whose special tax credit amount for 2024 prescribed in Article 41-3-3, paragraph (2) is expected to exceed 30,000 yen and whose total income for 2024 relating to income tax for that year is expected to be 18,050,000 yen or less) seeks to receive a deduction of the special deduction from tax prepayment subject to approval for a reduction from the tax prepayment for the income tax for 2024, the resident may apply the provisions of that Article, deeming the phrase "the estimated tax due on filing is expected to be less than the tax prepayment calculation base" in paragraph (1) of that Article to be replaced with "the amount after deducting the special deduction from tax prepayment subject to approval for a reduction prescribed in Article 41-3-6, paragraph (6) of the Act on Special Measures Concerning Taxation (Special Provisions on Application for Approval for a Reduction of Tax Prepayment of Income Tax for 2024) from the estimated tax due on filing is expected to be less than the amount after deducting the special deduction from tax prepayment prescribed in Article 41-3-5, paragraph (3) of that Act (Deduction of the Amount of Special Deduction for Tax Prepayment Relating to Income Tax for 2024) from the tax prepayment calculation base", the phrase "the first period and the second period" to be replaced with "the first period or the second period", the phrase "the estimated tax due on filing is" in paragraph (2) of that Article to be replaced with "the amount after deducting the special deduction from tax prepayment subject to approval for a reduction prescribed in Article 41-3-6, paragraph (6) of the Act on Special Measures Concerning Taxation from the estimated tax due on filing is", the phrase "the tax prepayment calculation base (or" in item (i) of that paragraph to be replaced with "the amount after deducting the special deduction from tax prepayment prescribed in Article 41-3-5, paragraph (3) of the Act on Special Measures Concerning Taxation from the tax prepayment calculation base (or", the phrase "the estimated tax due on filing" in that item to be replaced with "the amount after deducting the special deduction from tax prepayment subject to approval for a reduction prescribed in Article 41-3-6, paragraph (6) of that Act from the estimated tax due on filing", and the phrase "the tax prepayment calculation base" in item (ii) of that paragraph to be replaced with "the amount after deducting the special deduction from tax prepayment prescribed in Article 41-3-5, paragraph (3) of the Act on Special Measures Concerning Taxation from the tax prepayment calculation base".
居住者（第四十一条の三の三第二項に規定する令和六年分特別税額控除額の金額が三万円を超えると見込まれ、かつ、令和六年分の所得税に係るその年の合計所得金額が千八百五万円以下であると見込まれる者に限る。）の令和六年分の所得税につき予定納税額から減額の承認に係る予定納税特別控除額の控除を受けようとする場合における第四十一条の三の四第二号の規定により読み替えて適用される所得税法第百十一条第一項又は第二項の規定による申請については、同条第一項中「申告納税見積額が予定納税基準額」とあるのは「申告納税見積額から租税特別措置法第四十一条の三の六第六項（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）に規定する減額の承認に係る予定納税特別控除額を控除した金額が予定納税基準額から同法第四十一条の三の五第三項（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）に規定する予定納税特別控除額を控除した金額」と、「第一期及び第二期」とあるのは「第一期又は第二期」と、同条第二項中「申告納税見積額が」とあるのは「申告納税見積額から租税特別措置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を控除した金額が」と、同項第一号中「（前項」とあるのは「から租税特別措置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を控除した金額（前項」と、「申告納税見積額」とあるのは「申告納税見積額から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を控除した金額」と、同項第二号中「予定納税基準額」とあるのは「予定納税基準額から租税特別措置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を控除した金額」として、同条の規定を適用することができる。
With regard to the application of the provisions of Article 113 of the Income Tax Act where the provisions of the preceding paragraph apply, the phrase "referred to as the estimated tax due on filing)" in paragraph (1) of that Article is deemed to be replaced with "referred to as the estimated tax due on filing) and the special deduction from tax prepayment subject to approval for a reduction (meaning the special deduction from tax prepayment subject to approval for a reduction prescribed in Article 41-3-6, paragraph (6) of the Act on Special Measures Concerning Taxation (Special Provisions on Application for Approval for a Reduction of Tax Prepayment of Income Tax for 2024); the same applies hereinafter in this Article)", the phrase "or the estimated tax due on filing" with "or the estimated tax due on filing and the special deduction from tax prepayment subject to approval for a reduction", the phrase "the estimated tax due on filing is" in each item of paragraph (2) of that Article with "the amount after deducting the special deduction from tax prepayment subject to approval for a reduction from the estimated tax due on filing is", the phrase "the tax prepayment calculation base or the estimated tax due on filing" with "the amount after deducting the special deduction from tax prepayment prescribed in Article 41-3-5, paragraph (3) of the Act on Special Measures Concerning Taxation (Deduction of the Amount of Special Deduction for Tax Prepayment Relating to Income Tax for 2024) from the tax prepayment calculation base or the amount after deducting the special deduction from tax prepayment subject to approval for a reduction from the estimated tax due on filing", the phrase "the estimated tax due on filing so verified and that estimated tax due on filing" in paragraph (3) of that Article with "the estimated tax due on filing and the special deduction from tax prepayment subject to approval for a reduction so verified and those amounts", the phrase "the estimated tax due on filing so established and that estimated tax due on filing" with "the estimated tax due on filing and the special deduction from tax prepayment subject to approval for a reduction so established and those amounts", the phrase "the estimated tax due on filing" in paragraph (4) of that Article with "the amount after deducting the special deduction from tax prepayment subject to approval for a reduction from the estimated tax due on filing", and the phrase "the tax prepayment calculation base" with "the amount after deducting the special deduction from tax prepayment prescribed in Article 41-3-5, paragraph (3) of the Act on Special Measures Concerning Taxation from the tax prepayment calculation base".
前項の規定の適用がある場合における所得税法第百十三条の規定の適用については、同条第一項中「という。）」とあるのは「という。）及び減額の承認に係る予定納税特別控除額（租税特別措置法第四十一条の三の六第六項（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）に規定する減額の承認に係る予定納税特別控除額をいう。以下この条において同じ。）」と、「若しくは申告納税見積額」とあるのは「若しくは申告納税見積額及び減額の承認に係る予定納税特別控除額」と、同条第二項各号中「申告納税見積額が」とあるのは「申告納税見積額から減額の承認に係る予定納税特別控除額を控除した金額が」と、「予定納税基準額又は申告納税見積額」とあるのは「予定納税基準額から租税特別措置法第四十一条の三の五第三項（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）に規定する予定納税特別控除額を控除した金額又は申告納税見積額から減額の承認に係る予定納税特別控除額を控除した金額」と、同条第三項中「その認めた申告納税見積額及び当該申告納税見積額」とあるのは「その認めた申告納税見積額及び減額の承認に係る予定納税特別控除額並びにこれらの金額」と、「その定めた申告納税見積額及び当該申告納税見積額」とあるのは「その定めた申告納税見積額及び減額の承認に係る予定納税特別控除額並びにこれらの金額」と、同条第四項中「申告納税見積額」とあるのは「申告納税見積額から減額の承認に係る予定納税特別控除額を控除した金額」と、「予定納税基準額を」とあるのは「予定納税基準額から租税特別措置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を控除した金額を」とする。
With regard to the application of the provisions of Article 114, paragraph (1) of the Income Tax Act where a resident who has made an application under Article 111, paragraph (1) of that Act as applied with the replacement of terms under Article 41-3-4, item (ii) with regard to the income tax for 2024 has received the approval referred to in that paragraph, the following applies:
令和六年分の所得税につき第四十一条の三の四第二号の規定により読み替えて適用される所得税法第百十一条第一項の規定による申請をした居住者が同項の承認を受けた場合における同法第百十四条第一項の規定の適用については、次に定めるところによる。
the tax prepayment to be paid during the first period is the amount equivalent to the amount after deducting the special deduction from tax prepayment (meaning the special deduction from tax prepayment prescribed in paragraph (3) of the preceding Article; the same applies in paragraph (5)) (or, where the provisions of paragraph (1) apply, the special deduction from tax prepayment subject to approval for a reduction) from the amount equivalent to one-third prescribed in Article 114, paragraph (1) of the Income Tax Act (or, if the total income prescribed in paragraph (1) is expected to exceed 18,050,000 yen, the amount equivalent to that one-third). In this case, if the special deduction from tax prepayment subject to approval for a reduction exceeds the amount equivalent to that one-third, the amount to be deducted is the amount equivalent to that one-third;
in the case referred to in the preceding item, if there is any amount of the special deduction from tax prepayment subject to approval for a reduction that could not be fully deducted even after deducting it from the amount equivalent to one-third referred to in that item (hereinafter referred to as the "undeducted special deduction amount for tax prepayment" in this item), the tax prepayment to be paid during the second period is the amount equivalent to the amount after deducting the undeducted special deduction amount for tax prepayment from the amount equivalent to one-third prescribed in Article 114, paragraph (1) of the Income Tax Act. In this case, if the undeducted special deduction amount for tax prepayment exceeds the amount equivalent to that one-third, the amount to be deducted is the amount equivalent to that one-third.
前号の場合において、減額の承認に係る予定納税特別控除額を同号の三分の一に相当する金額から控除してもなお控除しきれない金額（以下この号において「控除未済予定納税特別控除額」という。）があるときは、第二期において納付すべき予定納税額は、所得税法第百十四条第一項に規定する三分の一に相当する金額から当該控除未済予定納税特別控除額を控除した金額に相当する金額とする。この場合において、当該控除未済予定納税特別控除額が当該三分の一に相当する金額を超えるときは、当該控除をする金額は、当該三分の一に相当する金額とする。
With regard to the application of the provisions of Article 114, paragraph (2) of the Income Tax Act where a resident listed in item (i) of Article 111, paragraph (2) of that Act who has made an application under that paragraph with regard to the income tax for 2024 has received the approval referred to in that paragraph, the tax prepayment to be paid during the second period is the amount specified in each of the following items for the category of cases listed therein:
令和六年分の所得税につき所得税法第百十一条第二項の規定による申請をした同項第一号に掲げる居住者が同項の承認を受けた場合における同法第百十四条第二項の規定の適用については、第二期において納付すべき予定納税額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額とする。
where there is an amount that could not be fully deducted even after deducting, pursuant to the provisions of paragraph (1), the special deduction from tax prepayment subject to approval for a reduction from the amount equivalent to the amount of income tax to be paid during the first period under Article 104, paragraph (1) of the Income Tax Act as applied with the replacement of terms under Article 41-3-4, item (i) (hereinafter referred to as the "first-period tax prepayment before the deduction" in this item), or any other amount specified by Order of the Ministry of Finance (hereinafter referred to as the "undeducted special deduction amount for tax prepayment, etc." in this item): the amount equivalent to the amount after deducting the undeducted special deduction amount for tax prepayment, etc. (or, if the undeducted special deduction amount for tax prepayment, etc. exceeds the amount equivalent to the one-half, the amount equivalent to that one-half) from the amount equivalent to one-half of the amount after deducting the first-period tax prepayment before the deduction from the estimated tax due on filing referred to in Article 114, paragraph (2) of that Act;
第一項の規定により減額の承認に係る予定納税特別控除額を第四十一条の三の四第一号の規定により読み替えて適用される所得税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所得税の額に相当する金額（以下この号において「控除前第一期予定納税額」という。）から控除してもなお控除しきれない金額その他の財務省令で定める金額（以下この号において「控除未済等予定納税特別控除額」という。）がある場合 同法第百十四条第二項の申告納税見積額から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から当該控除未済等予定納税特別控除額（当該控除未済等予定納税特別控除額が当該二分の一に相当する金額を超える場合には、当該二分の一に相当する金額）を控除した金額に相当する金額
cases other than that listed in the preceding item: the amount equivalent to one-half referred to in that item.
With regard to the application of the provisions of Article 114, paragraph (3) of the Income Tax Act where a resident listed in item (ii) of Article 111, paragraph (2) of that Act who has made an application under that paragraph with regard to the income tax for 2024 has received the approval referred to in that paragraph, the tax prepayment to be paid during the second period is the amount equivalent to the amount after deducting the special deduction from tax prepayment (or, where the provisions of paragraph (1) apply, the special deduction from tax prepayment subject to approval for a reduction) (or, if the special deduction from tax prepayment subject to approval for a reduction exceeds the amount equivalent to one-half, the amount equivalent to that one-half) from the amount equivalent to one-half prescribed in Article 114, paragraph (3) of that Act (or, if the total income prescribed in paragraph (1) is expected to exceed 18,050,000 yen, the amount equivalent to that one-half).
The special deduction from tax prepayment subject to approval for a reduction prescribed in paragraph (1) and the preceding three paragraphs means the estimated amount of the special tax credit amount for 2024 prescribed in Article 41-3-3, paragraph (2), based on the circumstances as of the date that serves as the basis for calculating the estimated tax due on filing prescribed in Article 111, paragraph (4) of the Income Tax Act relating to the application under paragraph (1) or paragraph (2) of that Article as applied with the replacement of terms under Article 41-3-4, item (ii).
第一項及び前三項に規定する減額の承認に係る予定納税特別控除額とは、第四十一条の三の四第二号の規定により読み替えて適用される所得税法第百十一条第一項又は第二項の規定による申請に係る同条第四項に規定する申告納税見積額の計算の基準となる日の現況による第四十一条の三の三第二項に規定する令和六年分特別税額控除額の見積額をいう。