# 所得税法 / Income Tax Act — 第百六条 (Article 106) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/art-106. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第百六条 (Article 106)（予定納税額等の通知） — address `art-106` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-106 - e-Gov law ID: 340AC0000000033 — 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. --- ### 第百六条（予定納税額等の通知） — (Notifying the Taxpayer of Tax Prepayments) caption: Ministry of Justice translation — Japanese Law Translation Database System art-106 · https://japanlaw.org/en/income-tax-act/art-106 **第一項** 税務署長は、第百四条第一項（予定納税額の納付）の規定による納付をすべき居住者についてその年五月十五日の現況によりその予定納税基準額を計算し、その年六月十五日（同日において当該居住者が第一期において納付すべき予定納税額の納期限が国税通則法第十一条（災害等による期限の延長）の規定により延長され、又は延長される見込みである場合には、その年七月三十一日（同条の規定により当該納期限が延長された場合には、その延長された当該納期限）の一月前の日）までに、その者に対し、その予定納税基準額並びに第一期及び第二期において納付すべき予定納税額を書面により通知する。 art-106/par-1 · https://japanlaw.org/en/income-tax-act/art-106/par-1 The 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. machine translation, not official **第二項** 税務署長は、前項の予定納税基準額が前条ただし書の規定により計算されるべきこととなつた場合には、同項の居住者に対し、書面によりその旨を通知する。 art-106/par-2 · https://japanlaw.org/en/income-tax-act/art-106/par-2 If 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. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 前二項の規定による通知は、第百四条第一項の規定による納付をすべき居住者からその者の前年分の所得税につき確定申告書の提出を受け、又は当該所得税につき決定をした税務署長（その後当該所得税の納税地に異動があつた場合には、政令で定める税務署長）が行う。 art-106/par-3 · https://japanlaw.org/en/income-tax-act/art-106/par-3 Notice 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). machine translation, not official **第四項** 前項に規定する税務署長は、第一項の居住者が第百四条第一項の規定により第一期において納付すべき予定納税額について同条第二項の規定の適用がある場合には、第一項及び第二項の規定にかかわらず、これらの規定による通知を要しない。 art-106/par-4 · https://japanlaw.org/en/income-tax-act/art-106/par-4 The 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. machine translation, not official --- ## Cites - art-106/par-1: 第百四条第一項 → 所得税法 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/en/income-tax-act/art-104/par-1 - art-106/par-1: 国税通則法第十一条 → 国税通則法 第十一条 (Article 11), art-11 — https://japanlaw.org/en/national-tax-general-rules-act/art-11 (e-Gov law ID 337AC0000000066) - art-106/par-2: 前項 → 所得税法 第百六条第一項 (Article 106, paragraph (1)), art-106/par-1 — https://japanlaw.org/en/income-tax-act/art-106/par-1 - art-106/par-2: 前条 → 所得税法 第百五条 (Article 105), art-105 — https://japanlaw.org/en/income-tax-act/art-105 - art-106/par-3: 前二項 → 所得税法 第百六条第一項 (Article 106, paragraph (1)), art-106/par-1 — https://japanlaw.org/en/income-tax-act/art-106/par-1 - art-106/par-3: 前二項 → 所得税法 第百六条第二項 (Article 106, paragraph (2)), art-106/par-2 — https://japanlaw.org/en/income-tax-act/art-106/par-2 - art-106/par-3: 第百四条第一項 → 所得税法 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/en/income-tax-act/art-104/par-1 - art-106/par-4: 前項 → 所得税法 第百六条第三項 (Article 106, paragraph (3)), art-106/par-3 — https://japanlaw.org/en/income-tax-act/art-106/par-3 - art-106/par-4: 第一項 → 所得税法 第百六条第一項 (Article 106, paragraph (1)), art-106/par-1 — https://japanlaw.org/en/income-tax-act/art-106/par-1 - art-106/par-4: 第百四条第一項 → 所得税法 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/en/income-tax-act/art-104/par-1 - art-106/par-4: 同条第二項 → 所得税法 第百四条第二項 (Article 104, paragraph (2)), art-104/par-2 — https://japanlaw.org/en/income-tax-act/art-104/par-2 - art-106/par-4: 第二項 → 所得税法 第百六条第二項 (Article 106, paragraph (2)), art-106/par-2 — https://japanlaw.org/en/income-tax-act/art-106/par-2 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 所得税法 第百六条第二項（予定納税額等の通知） — https://japanlaw.org/en/income-tax-act/art-106/par-2 - 所得税法 第百六条第三項（予定納税額等の通知） — https://japanlaw.org/en/income-tax-act/art-106/par-3 - 所得税法 第百六条第四項（予定納税額等の通知） — https://japanlaw.org/en/income-tax-act/art-106/par-4 - 所得税法 第百十一条第三項（予定納税額の減額の承認の申請） — https://japanlaw.org/en/income-tax-act/art-111/par-3 - 所得税法 第百十六条第一項（予定納税額に対する督促の特例） — https://japanlaw.org/en/income-tax-act/art-116/par-1 - 所得税法 第百十九条第一項第一号（予定納税額に係る延滞税の特例） — https://japanlaw.org/en/income-tax-act/art-119/par-1/item-1 - 所得税法施行令 第二百六十条第一項（予定納税額等の通知の所轄庁） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-260/par-1 (e-Gov law ID 340CO0000000096) --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), 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 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-007, translated 2026-09-18 - This site's parser, version 225 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05