# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百六十一条 (Article 261)

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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第二百六十一条 (Article 261)（申告納税見積額の計算） — address `art-261`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/art-261
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第二百六十一条（申告納税見積額の計算） — Calculation of Estimated Tax Due on Filing
<sup>caption: machine translation, not official</sup>
<sup>art-261 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-261</sup>

    **第一項**  法第百十一条第四項（予定納税額の減額の承認の申請）に規定する政令で定めるところにより計算した金額は、第一号に掲げる金額から第二号に掲げる金額を控除した金額とする。
    <sup>art-261/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-261/par-1</sup>
    The amount calculated as provided by Cabinet Order prescribed in Article 111, paragraph (4) (Applying for Approval for a Reduction of Tax Prepayments) of the Act is the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i).
    <sup>machine translation, not official</sup>

      **一**  その年分の総所得金額及び山林所得金額の見積額からその年分の法第二編第二章第四節（所得控除）に規定する控除の額の見積額を法第八十七条第二項（所得控除の順序）の規定に準じて控除した後の金額をそれぞれ課税総所得金額又は課税山林所得金額とみなして、同編第三章第一節（税率）の規定を適用して計算した場合の所得税の額から同章第二節（税額控除）の規定による控除の額を法第九十二条第二項（税額控除の順序等）の規定に準じて控除した後の所得税の額
      <sup>art-261/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-261/par-1/item-1</sup>
      the amount of income tax obtained by deducting the amount of credits under the provisions of Part II, Chapter III, Section 2 (Tax Credits) of the Act, in accordance with Article 92, paragraph (2) (Order of Tax Credits, etc.) of the Act, from the amount of income tax calculated by applying the provisions of Part II, Chapter III, Section 1 (Tax Rates) of the Act, deeming the amount remaining after deducting the estimated amount of the deductions prescribed in Part II, Chapter II, Section 4 (Deductions from Income) of the Act for that year from the estimated amount of gross income and amount of timber income for that year, in accordance with Article 87, paragraph (2) (Order of Deductions from Income) of the Act, to be the taxable gross income or the taxable timber income respectively;
      <sup>machine translation, not official</sup>

      **二**  前号に掲げる総所得金額の計算の基礎となつた各種所得につき源泉徴収をされる所得税の額の見積額
      <sup>art-261/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-261/par-1/item-2</sup>
      the estimated amount of income tax to be withheld on Each Class of Income that was the basis for calculating the gross income listed in the preceding item.
      <sup>machine translation, not official</sup>

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## Cites
- art-261/par-1: 法第百十一条第四項 → 所得税法 第百十一条第四項 (Article 111, paragraph (4)), art-111/par-4 — https://japanlaw.org/en/income-tax-act/art-111/par-4 (e-Gov law ID 340AC0000000033)
- art-261/par-1: 第一号 → 所得税法施行令 第二百六十一条第一項第一号 (Article 261, paragraph (1), item (i)), art-261/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-261/par-1/item-1
- art-261/par-1: 第二号 → 所得税法施行令 第二百六十一条第一項第二号 (Article 261, paragraph (1), item (ii)), art-261/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-261/par-1/item-2
- art-261/par-1/item-1: 法第八十七条第二項 → 所得税法 第八十七条第二項 (Article 87, paragraph (2)), art-87/par-2 — https://japanlaw.org/en/income-tax-act/art-87/par-2 (e-Gov law ID 340AC0000000033)
- art-261/par-1/item-1: 法第九十二条第二項 → 所得税法 第九十二条第二項 (Article 92, paragraph (2)), art-92/par-2 — https://japanlaw.org/en/income-tax-act/art-92/par-2 (e-Gov law ID 340AC0000000033)
- art-261/par-1/item-2: 前号 → 所得税法施行令 第二百六十一条第一項第一号 (Article 261, paragraph (1), item (i)), art-261/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-261/par-1/item-1

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 第二百六十一条第一項（申告納税見積額の計算） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-261/par-1
- 所得税法施行令 第二百六十一条第一項第二号（申告納税見積額の計算） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-261/par-1/item-2

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-067, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06