# 所得税法 / Income Tax Act — 第百十八条 (Article 118)

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- 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: 第百十八条 (Article 118)（予定納税額の徴収猶予） — address `art-118`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-118
- 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.

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### 第百十八条（予定納税額の徴収猶予） — (Suspending Collection of Tax Prepayments)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-118 · https://japanlaw.org/en/income-tax-act/art-118</sup>

      **第一項**  税務署長は、第百十二条第一項（予定納税額の減額の承認の申請手続）の申請書の提出があつた場合において、相当の理由があると認めるときは、その申請に係る予定納税額の全部又は一部の徴収を猶予することができる。
      <sup>art-118/par-1 · https://japanlaw.org/en/income-tax-act/art-118/par-1</sup>
      If a paper-based application as referred to in Article 112, paragraph (1) (Process of Applying for Approval for a Reduction of Tax Prepayments) is submitted, the district tax office director may suspend collection of all or part of the Tax Prepayments to which the application pertains on finding there to be adequate grounds to do so.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Cites
- art-118/par-1: 第百十二条第一項 → 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

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## 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