If a return as under Article 120, paragraph (1) (Filing Income Tax Returns) (other than a return required to be filed in circumstances falling under the provisions of Article 124, paragraph (1) (Filing a Tax Return If the Person Required to File Has Died) or Article 126, paragraph (1) (Filing a Tax Return If the Person Required to File Will Be Absent From Japan)) indicates an amount as set forth in Article 120, paragraph (1), item (iii) (or indicates an amount as set forth in Article 120, paragraph (1), item (iv), if there is any amount of tax withheld as prescribed in that item but no prepaid taxes as prescribed in Article 120, paragraph (1), item (v); or indicates an amount as set forth in Article 120, paragraph (1), item (v), if there are any prepaid taxes as prescribed in that item; hereinafter the same applies in this Subsection), the Resident filing the return must pay income taxes to the national government in an amount equivalent thereto in the third period.
第百二十条第一項（確定所得申告）の規定による申告書（第百二十四条第一項（確定申告書を提出すべき者が死亡した場合の確定申告）又は第百二十六条第一項（確定申告書を提出すべき者が出国をする場合の確定申告）の規定に該当して提出すべきものを除く。）を提出した居住者は、当該申告書に記載した第百二十条第一項第三号に掲げる金額（同項第四号に規定する源泉徴収税額があり、かつ、同項第五号に規定する予納税額がない場合には、同項第四号に掲げる金額とし、同項第五号に規定する予納税額がある場合には、同号に掲げる金額とする。以下この款において同じ。）があるときは、第三期において、当該金額に相当する所得税を国に納付しなければならない。
Read this with the articles around it
Resident
「居住者」
An individual who has a domicile in Japan, or who has had a residence in Japan continuously for one year or more up to now.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
Tax Return
「確定申告書」
A final tax return filed under Part II, Chapter V, Section 2, Subsections 1 and 2 of this Act (including by nonresidents under Article 166), including one filed after the deadline.
Defined inArticle 2, paragraph (1), item (xxxvii)· applies throughout the law
Absence From Japanmachine translation
「出国」
For a resident, ceasing to have a domicile or residence in Japan without first giving notice of a tax agent (納税管理人) under Article 117, paragraph (2) of the Act on General Rules for National Taxes; for a nonresident, ceasing without that notice to have a residence in Japan or, if they had none, ceasing to have a permanent establishment in Japan or ending the business described in Article 161, paragraph (1), item (vi).
Defined inArticle 2, paragraph (1), item (xlii)· applies throughout the law
third periodmachine translation
「第三期」
16 February to 15 March of the following year, the period in which the final tax return for a year is filed.
Defined inArticle 120, paragraph (1)· applies only in this section
amount of tax withheldmachine translation
「源泉徴収税額」
The income tax that was, or should have been, withheld at source from the income on which a final return is based, less amounts refunded because of a return filed on leaving Japan and other amounts a Cabinet Order (政令) specifies.
Short name set inArticle 120, paragraph (1), item (iv)· applies only in this item and in Article 120, paragraph (1), item (v)