①If the amount arrived at when the amount set forth in item (ii) is deducted from the amount set forth in item (i) (hereinafter referred to as the "tax prepayment calculation base" in this Chapter) is 150,000 yen or more, a Resident (other than one required to make payments under Article 107, paragraph (1) (Tax Prepayments by Special Farming Income Earners)) must pay income taxes to the national government in an amount equivalent to one-third of the tax prepayment calculation base, once during the first term (meaning the period from July 1 to July 31 of that year; hereinafter the same applies in this Chapter) and once during the second term (meaning the period from November 1 to November 30 of that year):

②If, 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 first period or 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.

③In a case as referred to in paragraph (1), the amount equivalent to one-third of the tax prepayment calculation base which is prescribed in that paragraph is rounded down to the nearest hundred yen.

If paragraph (1) of the preceding Article applies, the calculation of the tax prepayment calculation base is based on what has been established as of May 15 of the relevant year, and the determination as to whether a person falls under the category of a Resident is based on the person's circumstances as of June 30 of the relevant year; provided, however, that if the amount calculated based on what has been established as of any date between May 16 and July 31 of the relevant year turns out 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).

①The district director calculates the tax prepayment calculation base for a Resident that is required to make payments under Article 104, paragraph (1) (Making Tax Prepayments) based on the Resident's circumstances as of May 15 of the relevant year, and notifies the Resident via a paper-based notice by June 15 of that year (or, if as of that date the payment deadline for the Tax Prepayment that the Resident must pay in the first period has been extended or is expected to be extended pursuant to Article 11 (Extension of Deadlines Due to Disasters or Other Reasons) of the Act on General Rules for National Taxes, by the day one month before July 31 of that year (or, if that payment deadline has been extended pursuant to that Article, one month before that extended payment deadline)) of the tax prepayment calculation base and the Tax Prepayments that the Resident must make during the first period and the second period.

②If it comes to be necessary for the tax prepayment calculation base referred to in the preceding paragraph to be calculated pursuant to the proviso to the preceding Article, the district tax office director must notify the Resident referred to in that paragraph of this via a paper-based notice.

③Notice under the preceding two paragraphs is issued by the district director that has received a Tax Return for the previous year's income taxes from a Resident that is required to make payments under Article 104, paragraph (1), or by the district director that has made a determination on the income taxes (or by the district director prescribed by Cabinet Order, if the locality in which the Resident pays the income taxes changes subsequently).

④The district director prescribed in the preceding paragraph is not required to give notice under paragraphs (1) and (2), notwithstanding those provisions, if the provisions of Article 104, paragraph (2) apply to the Tax Prepayment that the Resident referred to in paragraph (1) must pay in the first period pursuant to paragraph (1) of that Article.

①If 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:

②If, 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.

③In 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.

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).

①The district director calculates the tax prepayment calculation base for a Resident that is required to make a payment under Article 107, paragraph (1) (Paying Tax Prepayments by Special Farming Income Earners) based on the Resident's circumstances as of September 15 of the relevant year, and notifies the Resident via a paper-based notice by October 15 of that year (or, if as of that date the payment deadline for the Tax Prepayment that the Resident must pay in the second period has been extended or is expected to be extended pursuant to Article 11 (Extension of Deadlines Due to Disasters or Other Reasons) of the Act on General Rules for National Taxes, by the day one month before November 30 of that year (or, if that payment deadline has been extended pursuant to that Article, one month before that extended payment deadline)) of the tax prepayment calculation base and the Tax Prepayment that the Resident must make during the second period.

②If it comes to be necessary for the tax prepayment calculation base referred to in the preceding paragraph to be calculated pursuant to the proviso to the preceding Article, the district tax office director must notify the Resident referred to in that paragraph of this via a paper-based notice.

③Notice under the provisions of the preceding two paragraphs is issued by the district director that has received a Tax Return for the previous year's income taxes from a Resident that is required to make a payment under Article 107, paragraph (1), or by the district director that has made a determination on the income taxes (or by the district director prescribed by Cabinet Order, if the locality in which the Resident pays the income taxes changes subsequently).

④The district director prescribed in the preceding paragraph is not required to give notice under paragraphs (1) and (2), notwithstanding those provisions, if the provisions of Article 107, paragraph (2) apply to the Tax Prepayment that the Resident referred to in paragraph (1) must pay in the second period pursuant to paragraph (1) of that Article.

①A Resident that was not a Special Farming Income Earner in the previous year but that is expected to become a Special Farming Income Earner in the current year based on the status thereof as of May 1 of the current year may seek to have the competent district tax office director for the locality in which the Resident pays taxes acknowledge that expectation.

②A Resident seeking the acknowledgment referred to in the preceding paragraph must submit a paper-based application giving the grounds for expecting that the Resident will be a Special Farming Income Earner in that year and giving the information prescribed by Ministry of Finance Order, to the competent district tax office director for the locality in which the Resident pays taxes, by May 15 of the relevant year.

③Following the submission of a paper-based application as referred to in the preceding paragraph, the district tax office director must notify the applicant via a paper-based notice upon approval or denial of the application. This being the case, the district tax office director must give additional information as to the reason when notifying the applicant of a denial.

④If the provisions of paragraph (1) apply, the determination as to whether a person was or was not a Special Farming Income Earner in the previous year is based on what has been established as of May 1 of the relevant year.

①If the estimated tax due on filing that is based on a Resident's circumstances as of June 30 of a given year is expected to be less than the tax prepayment calculation base, a Resident that is required to make payments under the provisions of Article 104, paragraph (1) (Paying Tax Prepayments) may apply to the competent district tax office director for the locality in which the Resident pays taxes for approval for a reduction of the Tax Prepayments that the Resident is required to pay during the first term and the second term, by July 15 of that year.

②If the estimated tax due on filing based on a Resident's circumstances as of October 31 of a given year is expected to be less than the amount set forth in one of the following items, the Resident set forth in that item may apply to the competent district tax office director for the locality in which the Resident pays taxes for approval for a reduction of the Tax Prepayment that the Resident is required to pay during the second term, by November 15 of that year:

③If a paper-based notice from the district tax office director as under Article 106, paragraph (1) (Notifying the Taxpayer of Tax Prepayments) is not issued by June 15 of a given year or if a paper-based notice from the district tax office director as under Article 109, paragraph (1) (Notifying Special Farming Income Earners of Tax Prepayments) is not issued by October 15 of a given year, the deadline for filing an application as referred to in the preceding two paragraphs is to be extended to the day calculated as marking one month's time since the date of issuance of the paper-based notice.

④The estimated tax due on filing as prescribed in paragraph (1) and paragraph (2) means the amount calculated pursuant to Cabinet Order as the amount arrived at when the estimated amount of income taxes that will be Withheld for Each Class of Income that has been used as the basis for estimating the year's taxable gross income is deducted from the amount of income taxes calculated when Chapter III (Calculating the Amount of Taxes) is applied to an estimate of the year's taxable gross income and taxable timber income.

①A Resident seeking to file an application as under paragraph (1) or paragraph (2) of the preceding Article must submit a paper-based application to the competent district tax office director for the locality in which the Resident pays taxes, indicating the estimated tax due on filing prescribed in those provisions, indicating the reason for the application, and giving the information prescribed by Ministry of Finance Order.

②The paper-based application referred to in the preceding paragraph must be accompanied by documents giving the facts used as the basis for calculating the estimated tax due on filing referred to in that paragraph, based on transaction records and other such sources.