# 所得税法 / Income Tax Act — 第四章 (Part 2, Chapter 4)
- Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号
- English title "Income Tax Act": Ministry of Justice translation
- Kind: Act — 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: 第四章 (Part 2, Chapter 4) — address `pt-2/ch-4`
- Text: the text as amended with effect from 2026-12-01, standing until 2026-12-31 — NOT yet in force (revision 20261201_508AC0000000012)
- URL (this text's page, at this provision): https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/pt-2/ch-4
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/income-tax-act/pt-2/ch-4
- Every provision below carries its address and its place on this text's page 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.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.
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## 第四章 税額の計算の特例 — Chapter IV Special Provisions on Calculating Amounts of Taxes
heading: Ministry of Justice translation — Japanese Law Translation Database System
pt-2/ch-4 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/pt-2/ch-4
### 第九十六条から第百一条まで 〔削除 / repealed〕
art-96-to-101 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/pt-2/ch-4#art-96-to-101
**第一項** 削除
art-96-to-101/par-1 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/pt-2/ch-4#art-96-to-101/par-1
no English for this paragraph
### 第百二条（年の中途で非居住者が居住者となつた場合の税額の計算） — (Calculating the Amount of Taxes If a Nonresident Becomes a Resident Partway Through the Year)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-102 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/pt-2/ch-4#art-102
**第一項** その年十二月三十一日（その年の中途において死亡した場合には、その死亡の日）において居住者である者でその年において非居住者であつた期間を有するもの又はその年の中途において出国をする居住者でその年一月一日からその出国の日までの間に非居住者であつた期間を有するものに対して課する所得税の額は、前二章（課税標準及び税額の計算）の規定により計算した所得税の額によらず、居住者であつた期間内に生じた第七条第一項第一号（居住者の課税所得の範囲）に掲げる所得（非永住者であつた期間がある場合には、当該期間については、同項第二号に掲げる所得）並びに非居住者であつた期間内に生じた第百六十四条第一項各号（非居住者に対する課税の方法）に掲げる非居住者の区分に応ずる同項各号及び同条第二項各号に掲げる国内源泉所得に係る所得を基礎として政令で定めるところにより計算した金額による。
art-102/par-1 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/pt-2/ch-4#art-102/par-1
Irrespective of the amount of income taxes calculated pursuant to the provisions of the preceding two Chapters (Tax Base and Calculating the Amount of Taxes), the amount of income taxes to be imposed on a person that is a Resident as of December 31 of the relevant year (or as of the date of the person's death, if the person has died partway through the year) but that was a Nonresident for some part of the year; or on a Resident that becomes Absent From Japan partway through the year and that was a Nonresident for some period between January 1 of the relevant year and the date on which the Resident became Absent From Japan, is calculated pursuant to Cabinet Order based on the amount of income set forth in Article 7, paragraph (1), item (i) (Scope of Taxable Income of Residents) that was generated during the period when the person was a Resident (or the amount of income set forth in item (ii) of that paragraph for any period during which the person was a Non-Permanent Resident) and the amount of income categorized as domestic source income set forth in the items of Article 164, paragraph (1) (How Nonresidents Are Taxed) and the items of paragraph (2) of that Article, in accordance with the categories of Nonresidents set forth in the items of paragraph (1) of that Article, which was generated during the period when the person was a Nonresident.
Ministry of Justice translation — Japanese Law Translation Database System
### 第百三条（確定申告書の提出がない場合の税額の特例） — (Special Provisions on the Amount of Taxes If No Tax Return Is Filed)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-103 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/pt-2/ch-4#art-103
**第一項** 第百二十条第一項（確定所得申告）、第百二十五条第一項（年の中途で死亡した場合の確定申告）又は第百二十七条第一項（年の中途で出国をする場合の確定申告）の規定による申告書を提出する義務がない居住者に対して課する所得税の額は、前二章（課税標準及び税額の計算）及び前条の規定により計算した所得税の額によらず、その者のその年分の所得税に係る第百二十条第二項に規定する予納税額及びその年分の所得税につき源泉徴収をされた又はされるべき税額の合計額による。ただし、その者が確定申告書を提出した場合は、この限りでない。
art-103/par-1 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/pt-2/ch-4#art-103/par-1
Irrespective of the amount of income taxes calculated pursuant to the provisions of the preceding two Chapters (Tax Base and Calculating the Amount of Taxes), the amount of income taxes to be imposed on a person who is not liable to file a return under Article 120, paragraph (1) (Filing Income Tax Returns); Article 125, paragraph (1) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year); or Article 127, paragraph (1) (Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year) is the sum total of the prepaid taxes as prescribed in Article 120, paragraph (2) that the person has prepaid against income taxes for the year and the amount of income taxes that have been or should be Withheld for the year; provided, however, that this does not apply if the person files a Tax Return.
Ministry of Justice translation — Japanese Law Translation Database System
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## Cites
- art-102/par-1: 第七条第一項第一号 → 所得税法 第七条第一項第一号 (Article 7, paragraph (1), item (i)), art-7/par-1/item-1 — https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-3/from-art-7#art-7/par-1/item-1
- art-102/par-1: 同項第二号 → 所得税法 第七条第一項第二号 (Article 7, paragraph (1), item (ii)), art-7/par-1/item-2 — https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-3/from-art-7#art-7/par-1/item-2
- art-102/par-1: 第百六十四条第一項 → 所得税法 第百六十四条第一項 (Article 164, paragraph (1)), art-164/par-1 — https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/pt-3/ch-2/from-art-164#art-164/par-1
- art-102/par-1: 同条第二項 → 所得税法 第百六十四条第二項 (Article 164, paragraph (2)), art-164/par-2 — https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/pt-3/ch-2/from-art-164#art-164/par-2
- art-103/par-1: 第百二十条第一項 → 所得税法 第百二十条第一項 (Article 120, paragraph (1)), art-120/par-1 — https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/pt-2/ch-5/from-art-120#art-120/par-1
- art-103/par-1: 第百二十五条第一項 → 所得税法 第百二十五条第一項 (Article 125, paragraph (1)), art-125/par-1 — https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/pt-2/ch-5/from-art-125#art-125/par-1
- art-103/par-1: 第百二十七条第一項 → 所得税法 第百二十七条第一項 (Article 127, paragraph (1)), art-127/par-1 — https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/pt-2/ch-5/from-art-125#art-127/par-1
- art-103/par-1: 前条 → 所得税法 第百二条 (Article 102), art-102 — https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/pt-2/ch-4#art-102
- art-103/par-1: 第百二十条第二項 → 所得税法 第百二十条第二項 (Article 120, paragraph (2)), art-120/par-2 — https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/pt-2/ch-5/from-art-120#art-120/par-2
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text as 令和八年法律第十二号 leaves it, from 2026-12-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261201_508AC0000000012), retrieved 2026-10-05
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18
- This site's parser, version 210 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05