# 所得税法 / Income Tax Act — 第百十三条 (Article 113) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/art-113. 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: 第百十三条 (Article 113)（予定納税額の減額の承認の申請に対する処分） — address `art-113` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-113 - 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. --- ### 第百十三条（予定納税額の減額の承認の申請に対する処分） — (Reaching of Dispositions on Applications for Approval for a Reduction of Tax Prepayments) caption: Ministry of Justice translation — Japanese Law Translation Database System art-113 · https://japanlaw.org/en/income-tax-act/art-113 **第一項** 税務署長は、前条第一項の申請書の提出があつた場合には、その調査により、その申請に係る同項に規定する申告納税見積額（以下この条において「申告納税見積額」という。）を認め、若しくは申告納税見積額を定めて、第百十一条第一項若しくは第二項（予定納税額の減額の承認の申請）の承認をし、又はその申請を却下する。 art-113/par-1 · https://japanlaw.org/en/income-tax-act/art-113/par-1 When a paper-based application referred to in paragraph (1) of the preceding Article is submitted, the district tax office director undertakes an examination and either verifies the estimated tax due on filing provided for in that paragraph which is indicated in the application (hereinafter referred to as the "estimated tax due on filing" in this Article) or establishes the estimated tax due on filing; following which the director either gives the approval referred to in Article 111, paragraph (1) or paragraph (2) (Applying for Approval for a Reduction of Tax Prepayments) or denies the application. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 税務署長は、前条第一項の申請書の提出があつた場合において、次の各号のいずれか一に該当するときは、前項の承認をしなければならない。 art-113/par-2 · https://japanlaw.org/en/income-tax-act/art-113/par-2 If a paper-based application referred to in paragraph (1) of the preceding Article is submitted and falls under one of the following items, the district tax office director must give the approval referred to in the preceding paragraph: Ministry of Justice translation — Japanese Law Translation Database System **一** その申請に係る申告納税見積額の計算の基準となる日までに生じた事業の全部若しくは一部の廃止、休止若しくは転換、失業、災害、盗難若しくは横領による損害又は第七十三条第二項（医療費の意義）に規定する医療費の支払により、同日の現況による申告納税見積額がその承認により減額されるべき予定納税額の計算の基礎となつた予定納税基準額又は申告納税見積額に満たなくなると認められる場合 art-113/par-2/item-1 · https://japanlaw.org/en/income-tax-act/art-113/par-2/item-1 it is found that, because of damage arising from a full or partial business discontinuation, suspension, or conversion; from unemployment, Disaster, robbery, or misappropriation; or from the payment of medical expenses prescribed in Article 73, paragraph (2) (Significance of Medical Expenses) by the base date indicated in the application for calculating the estimated tax due on filing, the estimated tax due on filing based on the Resident's circumstances as of that base date will not reach the tax prepayment calculation base or estimated tax due on filing which has been used as the basis for calculating the Tax Prepayments that would be reduced pursuant to the approval; Ministry of Justice translation — Japanese Law Translation Database System **二** 前号に掲げる場合のほか、その申請に係る申告納税見積額の計算の基準となる日の現況による申告納税見積額がその承認により減額されるべき予定納税額の計算の基礎となつた予定納税基準額又は申告納税見積額の十分の七に相当する金額以下となると認められる場合 art-113/par-2/item-2 · https://japanlaw.org/en/income-tax-act/art-113/par-2/item-2 in a case other than as set forth in the preceding item, if it is found that the estimated tax due on filing based on the Resident's circumstances as of the base date indicated in the application for calculating the estimated tax due on filing will constitute an amount equivalent to or less than 70% of the tax prepayment calculation base or the estimated tax due on filing that has been used as the basis for calculating the Tax Prepayments that would be reduced pursuant to the approval. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 第一項の処分をした税務署長は、同項の申請書を提出した居住者に対し、その認めた申告納税見積額及び当該申告納税見積額に基づき計算した予定納税額を通知し、又は理由を附して、その定めた申告納税見積額及び当該申告納税見積額に基づき計算した予定納税額を通知し若しくは却下の旨を通知する。 art-113/par-3 · https://japanlaw.org/en/income-tax-act/art-113/par-3 Having reached a disposition as referred to in paragraph (1), the district tax office director must either notify the Resident that submitted the paper-based application referred to in that paragraph of the estimated tax due on filing that the director has verified and of the Tax Prepayments calculated based on that estimated tax due on filing; notify the Resident of the estimated tax due on filing that the director has established and of the Tax Prepayments calculated based on that estimated tax due on filing and inform the Resident of the reason therefor; or notify the Resident that the application is denied and inform the Resident of the reason therefor. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 第百十一条第一項又は第二項第二号の規定による申請に基づき第一項の承認があつた場合において、前項の規定により通知された申告納税見積額が第百五条ただし書（予定納税基準額の計算の特例）又は第百八条ただし書（特別農業所得者の予定納税基準額の計算の特例）の規定により計算した予定納税基準額をこえることとなつたときは、その承認は、なかつたものとみなす。 art-113/par-4 · https://japanlaw.org/en/income-tax-act/art-113/par-4 If the approval referred to in paragraph (1) is given based on the filing of an application under Article 111, paragraph (1) or paragraph (2), item (ii) but the estimated tax due on filing of which the Resident is notified pursuant to the preceding paragraph comes to exceed the tax prepayment calculation base calculated pursuant to the provisions of the proviso to Article 105 (Special Provisions on Calculating Tax Prepayment Calculation Base) or the proviso to Article 108 (Special Provisions on Calculating Tax Prepayment Calculation Base for Special Farming Income Earners), that approval is deemed not to have been given. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-113/par-1: 前条第一項 → 所得税法 第百十二条第一項 (Article 112, paragraph (1)), art-112/par-1 — https://japanlaw.org/en/income-tax-act/art-112/par-1 - art-113/par-1: この条 → 所得税法 第百十三条 (Article 113), art-113 — https://japanlaw.org/en/income-tax-act/art-113 - art-113/par-1: 第百十一条第一項 → 所得税法 第百十一条第一項 (Article 111, paragraph (1)), art-111/par-1 — https://japanlaw.org/en/income-tax-act/art-111/par-1 - art-113/par-1: 第二項 → 所得税法 第百十一条第二項 (Article 111, paragraph (2)), art-111/par-2 — https://japanlaw.org/en/income-tax-act/art-111/par-2 - art-113/par-2: 前条第一項 → 所得税法 第百十二条第一項 (Article 112, paragraph (1)), art-112/par-1 — https://japanlaw.org/en/income-tax-act/art-112/par-1 - art-113/par-2: 前項 → 所得税法 第百十三条第一項 (Article 113, paragraph (1)), art-113/par-1 — https://japanlaw.org/en/income-tax-act/art-113/par-1 - art-113/par-2/item-1: 第七十三条第二項 → 所得税法 第七十三条第二項 (Article 73, paragraph (2)), art-73/par-2 — https://japanlaw.org/en/income-tax-act/art-73/par-2 - art-113/par-2/item-2: 前号 → 所得税法 第百十三条第二項第一号 (Article 113, paragraph (2), item (i)), art-113/par-2/item-1 — https://japanlaw.org/en/income-tax-act/art-113/par-2/item-1 - art-113/par-3: 第一項 → 所得税法 第百十三条第一項 (Article 113, paragraph (1)), art-113/par-1 — https://japanlaw.org/en/income-tax-act/art-113/par-1 - art-113/par-4: 第百十一条第一項 → 所得税法 第百十一条第一項 (Article 111, paragraph (1)), art-111/par-1 — https://japanlaw.org/en/income-tax-act/art-111/par-1 - art-113/par-4: 第二項第二号 → 所得税法 第百十一条第二項第二号 (Article 111, paragraph (2), item (ii)), art-111/par-2/item-2 — https://japanlaw.org/en/income-tax-act/art-111/par-2/item-2 - art-113/par-4: 第一項 → 所得税法 第百十三条第一項 (Article 113, paragraph (1)), art-113/par-1 — https://japanlaw.org/en/income-tax-act/art-113/par-1 - art-113/par-4: 前項 → 所得税法 第百十三条第三項 (Article 113, paragraph (3)), art-113/par-3 — https://japanlaw.org/en/income-tax-act/art-113/par-3 - art-113/par-4: 第百五条 → 所得税法 第百五条 (Article 105), art-105 — https://japanlaw.org/en/income-tax-act/art-105 - art-113/par-4: 第百八条 → 所得税法 第百八条 (Article 108), art-108 — https://japanlaw.org/en/income-tax-act/art-108 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 所得税法 第百十三条第一項（予定納税額の減額の承認の申請に対する処分） — https://japanlaw.org/en/income-tax-act/art-113/par-1 - 所得税法 第百十三条第二項（予定納税額の減額の承認の申請に対する処分） — https://japanlaw.org/en/income-tax-act/art-113/par-2 - 所得税法 第百十三条第二項第二号（予定納税額の減額の承認の申請に対する処分） — https://japanlaw.org/en/income-tax-act/art-113/par-2/item-2 - 所得税法 第百十三条第三項（予定納税額の減額の承認の申請に対する処分） — https://japanlaw.org/en/income-tax-act/art-113/par-3 - 所得税法 第百十三条第四項（予定納税額の減額の承認の申請に対する処分） — https://japanlaw.org/en/income-tax-act/art-113/par-4 - 所得税法 第百十四条第一項（予定納税額の減額の承認があつた場合の予定納税額の特例） — https://japanlaw.org/en/income-tax-act/art-114/par-1 - 所得税法 第百十四条第二項（予定納税額の減額の承認があつた場合の予定納税額の特例） — https://japanlaw.org/en/income-tax-act/art-114/par-2 - 所得税法 第百十四条第三項（予定納税額の減額の承認があつた場合の予定納税額の特例） — https://japanlaw.org/en/income-tax-act/art-114/par-3 - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等） — https://japanlaw.org/en/reconstruction-funding-act/art-33/par-1 (e-Gov law ID 423AC0000000117) - 租税特別措置法 第四十一条の三の六第二項（令和六年分の所得税の予定納税額の減額の承認の申請の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-2 (e-Gov law ID 332AC0000000026) --- ## 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 - This site's parser, version 225 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05