# 所得税法 / Income Tax Act — 第百十六条 (Article 116) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/art-116. 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: 第百十六条 (Article 116)（予定納税額に対する督促の特例） — address `art-116` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-116 - 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. --- ### 第百十六条（予定納税額に対する督促の特例） — (Special Provisions on Demands for Tax Prepayments) caption: Ministry of Justice translation — Japanese Law Translation Database System art-116 · https://japanlaw.org/en/income-tax-act/art-116 **第一項** 税務署長は、第百六条第一項（予定納税額等の通知）又は第百九条第一項（特別農業所得者に対する予定納税額等の通知）の規定による通知に係る書面を第百四条第一項（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）の規定により納付すべき予定納税額（前条の規定により納付すべきこととなつたものを除く。以下この条において同じ。）の納期限の一月前までに発しなかつた場合には、その通知に係る書面を発した日から起算して一月を経過した日後でなければ、これらの規定により納付すべき予定納税額について国税通則法第三十七条（督促）の規定による督促をすることができない。 art-116/par-1 · https://japanlaw.org/en/income-tax-act/art-116/par-1 If the district tax office director fails to issue a paper-based notice pursuant to Article 106, paragraph (1) (Notifying the Taxpayer of Tax Prepayments) by one month prior to the payment deadline for a Tax Prepayment that a taxpayer is required to make pursuant to Article 104, paragraph (1) (Making Tax Prepayments) or fails to issue a paper-based notice pursuant to Article 109, paragraph (1) (Notifying Special Farming Income Earners of Tax Prepayments) by one month prior to the payment deadline for a Tax Prepayment that a taxpayer is required to make pursuant to Article 107, paragraph (1) (Tax Prepayments by Special Farming Income Earners) (other than a Tax Prepayment that the taxpayer is required to make pursuant to the preceding Article; hereinafter the same applies in this Article), the district tax office director may not issue a demand as under Article 37 (Demand for Payment) of the Act on General Rules for National Taxes for the taxpayer to make the Tax Prepayment that the taxpayer is required to make pursuant to either of the aforementioned provisions until the day calculated as marking one month's time since the date of issuance of the paper-based notice. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-116/par-1: 第百六条第一項 → 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-116/par-1: 第百九条第一項 → 所得税法 第百九条第一項 (Article 109, paragraph (1)), art-109/par-1 — https://japanlaw.org/en/income-tax-act/art-109/par-1 - art-116/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-116/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 - art-116/par-1: 前条 → 所得税法 第百十五条 (Article 115), art-115 — https://japanlaw.org/en/income-tax-act/art-115 - art-116/par-1: この条 → 所得税法 第百十六条 (Article 116), art-116 — https://japanlaw.org/en/income-tax-act/art-116 - art-116/par-1: 国税通則法第三十七条 → 国税通則法 第三十七条 (Article 37), art-37 — https://japanlaw.org/en/national-tax-general-rules-act/art-37 (e-Gov law ID 337AC0000000066) ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## 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