# 所得税法 / Income Tax Act — 第百十五条 (Article 115) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/art-115. 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: 第百十五条 (Article 115)（出国をする場合の予定納税額の納期限の特例） — address `art-115` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-115 - 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. --- ### 第百十五条（出国をする場合の予定納税額の納期限の特例） — (Special Provisions on the Deadlines for Making Tax Prepayments If the Taxpayer Will Become Absent From Japan) caption: Ministry of Justice translation — Japanese Law Translation Database System art-115 · https://japanlaw.org/en/income-tax-act/art-115 **第一項** 第百四条第一項（予定納税額の納付）又は第百七条第一項（特別農業所得者の予定納税額の納付）の規定により予定納税額を納付すべき居住者は、これらの規定に規定する納期限前に出国をする場合には、これらの規定にかかわらず、その出国後に当該納期限の到来する予定納税額に相当する所得税を、その出国の時までに国に納付しなければならない。 art-115/par-1 · https://japanlaw.org/en/income-tax-act/art-115/par-1 Notwithstanding the provisions of Article 104, paragraph (1) (Making Tax Prepayments) and Article 107, paragraph (1) (Tax Prepayments by Special Farming Income Earners), if a Resident that is required to make a Tax Prepayment pursuant to those provisions will become Absent From Japan prior to the payment deadline prescribed in those provisions, the Resident must pay income taxes to the national government in an amount equivalent to any Tax Prepayment with a deadline falling after the start of the Resident's Absence From Japan, by the start of the Resident's Absence From Japan. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-115/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-115/par-1: 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 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 国税徴収法 第十五条第一項第三号（法定納期限等以前に設定された質権の優先） — https://japanlaw.org/en/national-tax-collection-act/art-15/par-1/item-3 (e-Gov law ID 334AC0000000147) - 国税通則法 第三十七条第一項（督促） — https://japanlaw.org/en/national-tax-general-rules-act/art-37/par-1 (e-Gov law ID 337AC0000000066) - 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 --- ## 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