# 所得税法 / Income Tax Act — 第百十四条 (Article 114) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/art-114. 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: 第百十四条 (Article 114)（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） — address `art-114` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-114 - 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. --- ### 第百十四条（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） — (Special Provisions on Tax Prepayments When a Reduction Has Been Approved) caption: Ministry of Justice translation — Japanese Law Translation Database System art-114 · https://japanlaw.org/en/income-tax-act/art-114 **第一項** 第百十一条第一項（予定納税額の減額の承認の申請）の規定による申請をした居住者が同項の承認を受けた場合には、その者がその年分の所得税につき第百四条第一項（予定納税額の納付）の規定により第一期及び第二期において納付すべき予定納税額は、前条第三項の規定によりその承認をした税務署長から通知された申告納税見積額の三分の一に相当する金額とする。 art-114/par-1 · https://japanlaw.org/en/income-tax-act/art-114/par-1 If a Resident filing an application under Article 111, paragraph (1) (Applying for Approval for a Reduction of Tax Prepayments) receives the approval referred to in that paragraph, the Tax Prepayments that the Resident is required to make against the relevant year's income taxes during the first term and the second term pursuant to the provisions of Article 104, paragraph (1) (Making Tax Prepayments) are amounts equivalent to one-third of the estimated tax due on filing of which the district tax office director giving approval pursuant to paragraph (3) of the preceding Article has notified the Resident. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 第百十一条第二項の規定による申請をした同項第一号に掲げる居住者が同項の承認を受けた場合には、その者がその年分の所得税につき第百四条第一項の規定により第二期において納付すべき予定納税額は、前条第三項の規定によりその承認をした税務署長から通知された申告納税見積額から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を控除した金額の二分の一に相当する金額とする。 art-114/par-2 · https://japanlaw.org/en/income-tax-act/art-114/par-2 If a Resident set forth in Article 111, paragraph (2), item (i) filing an application as under Article 111, paragraph (2) receives the approval referred to in that paragraph, the Tax Prepayment that the Resident is required to make against the relevant year's income taxes during the second term pursuant to the provisions of Article 104, paragraph (1) is an amount equivalent to one-half of the amount arrived at when the Tax Prepayment that the Resident is required to make during the first term pursuant to the provisions of Article 104, paragraph (1) is deducted from the estimated tax due on filing of which the district tax office director giving approval pursuant to paragraph (3) of the preceding Article has notified the Resident. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 第百十一条第二項の規定による申請をした同項第二号に掲げる居住者が同項の承認を受けた場合には、その者がその年分の所得税につき第百七条第一項（特別農業所得者の予定納税額の納付）の規定により第二期において納付すべき予定納税額は、前条第三項の規定によりその承認をした税務署長から通知された申告納税見積額の二分の一に相当する金額とする。 art-114/par-3 · https://japanlaw.org/en/income-tax-act/art-114/par-3 If a Resident set forth in Article 111, paragraph (2), item (ii) filing an application as under the provisions of Article 111, paragraph (2) receives the approval referred to in that paragraph, the Tax Prepayment that the Resident is required to make against the relevant year's income taxes during the second term pursuant to the provisions of Article 107, paragraph (1) (Tax Prepayments by Special Farming Income Earners) is an amount equivalent to one-half of the estimated tax due on filing of which the district tax office director giving approval pursuant to the provisions of paragraph (3) of the preceding Article has notified the Resident. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 前三項の場合において、これらの規定による予定納税額に百円未満の端数があるときは、その端数を切り捨てるものとし、これらの規定に規定する申告納税見積額が十五万円に満たないときは、これらの規定による予定納税額は、ないものとする。 art-114/par-4 · https://japanlaw.org/en/income-tax-act/art-114/par-4 In a case as referred to in the preceding three paragraphs, any Tax Prepayment under those provisions is rounded down to the nearest hundred yen, and if the estimated tax due on filing provided for in those provisions is less than 150,000 yen, the Resident is not subject to any Tax Prepayment under those provisions. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-114/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-114/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-114/par-1: 前条第三項 → 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-114/par-2: 第百十一条第二項 → 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-114/par-2: 同項第一号 → 所得税法 第百十一条第二項第一号 (Article 111, paragraph (2), item (i)), art-111/par-2/item-1 — https://japanlaw.org/en/income-tax-act/art-111/par-2/item-1 - art-114/par-2: 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-114/par-2: 前条第三項 → 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-114/par-3: 第百十一条第二項 → 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-114/par-3: 同項第二号 → 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-114/par-3: 第百七条第一項 → 所得税法 第百七条第一項 (Article 107, paragraph (1)), art-107/par-1 — https://japanlaw.org/en/income-tax-act/art-107/par-1 - art-114/par-3: 前条第三項 → 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-114/par-4: 前三項 → 所得税法 第百十四条第一項 (Article 114, paragraph (1)), art-114/par-1 — https://japanlaw.org/en/income-tax-act/art-114/par-1 - art-114/par-4: 前三項 → 所得税法 第百十四条第二項 (Article 114, paragraph (2)), art-114/par-2 — https://japanlaw.org/en/income-tax-act/art-114/par-2 - art-114/par-4: 前三項 → 所得税法 第百十四条第三項 (Article 114, paragraph (3)), art-114/par-3 — https://japanlaw.org/en/income-tax-act/art-114/par-3 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 所得税法 第百十四条第四項（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-4 - 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 第十六条第二項（予定納税） — https://japanlaw.org/en/reconstruction-funding-act/art-16/par-2 (e-Gov law ID 423AC0000000117) - 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三項（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-3 (e-Gov law ID 332AC0000000026) - 租税特別措置法 第四十一条の三の六第三項第一号（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-3/item-1 (e-Gov law ID 332AC0000000026) - 租税特別措置法 第四十一条の三の六第三項第二号（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-3/item-2 (e-Gov law ID 332AC0000000026) - 租税特別措置法 第四十一条の三の六第四項（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-4 (e-Gov law ID 332AC0000000026) - 租税特別措置法 第四十一条の三の六第四項第一号（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-4/item-1 (e-Gov law ID 332AC0000000026) - 租税特別措置法 第四十一条の三の六第五項（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-5 (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 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05