An individual for whom the sum total of the deducted amount as prescribed in Article 104, paragraph (1) of the Income Tax Act for any year from 2013 to 2037 and the amount calculated by multiplying that deducted amount by 2.1 percent is 150,000 yen or more must pay to the national government the special income tax for reconstruction pertaining to the income tax to be paid under that paragraph or Article 107, paragraph (1) of that Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act), together with that income tax.
平成二十五年から令和十九年までの各年分の所得税法第百四条第一項に規定する控除した金額及び当該控除した金額に百分の二・一を乗じて計算した金額の合計額が十五万円以上である個人は、同項又は同法第百七条第一項（これらの規定を同法第百六十六条において準用する場合を含む。）の規定により納付すべき所得税に係る復興特別所得税を当該所得税に併せて国に納付しなければならない。
The provisions of Part II, Chapter V, Section 1 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) apply mutatis mutandis to the special income tax for reconstruction to be paid under the preceding paragraph. In such a case, the term "deducted amount" in Article 104, paragraph (1) of that Act is deemed to be replaced with "the sum total of the deducted amount and the amount calculated by multiplying that amount by 2.1 percent"; the term "income tax" in that paragraph is deemed to be replaced with "income tax and special income tax for reconstruction"; the term "income tax" in Article 107, paragraph (1) of that Act is deemed to be replaced with "income tax and special income tax for reconstruction"; the term "amount calculated" in Article 111, paragraph (4) of that Act is deemed to be replaced with "the sum total of the amount calculated and the amount calculated by multiplying that amount by 2.1 percent"; and the term "income tax" in the provisions of Article 114, paragraphs (1) through (3) and Article 115 of that Act is deemed to be replaced with "income tax and special income tax for reconstruction".
所得税法第二編第五章第一節（同法第百六十六条において準用する場合を含む。）の規定は、前項の規定により納付すべき復興特別所得税について準用する。この場合において、同法第百四条第一項中「控除した金額」とあるのは「控除した金額及び当該金額に百分の二・一を乗じて計算した金額の合計額」と、「所得税を」とあるのは「所得税及び復興特別所得税を」と、同法第百七条第一項中「所得税」とあるのは「所得税及び復興特別所得税」と、同法第百十一条第四項中「計算した金額」とあるのは「計算した金額及び当該金額に百分の二・一を乗じて計算した金額の合計額」と、同法第百十四条第一項から第三項までの規定及び第百十五条中「所得税」とあるのは「所得税及び復興特別所得税」と読み替えるものとする。
If special income tax for reconstruction and income tax have been paid under paragraph (1), special income tax for reconstruction and income tax are deemed to have been paid in amounts equivalent to the amounts obtained by apportioning the amount paid between the amount of special income tax for reconstruction and the amount of income tax to be paid together under that paragraph.
The method of processing any fraction of less than one yen in an amount deemed to have been paid under the preceding paragraph, and other necessary matters concerning the application of the provisions of the preceding three paragraphs, are specified by Cabinet Order.