# 所得税法 / Income Tax Act — 第百三十条 (Article 130) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/art-130. 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: 第百三十条 (Article 130)（出国の場合の確定申告による納付） — address `art-130` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-130 - 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. --- ### 第百三十条（出国の場合の確定申告による納付） — (Payment upon Filing If the Taxpayer Will Be Absent From Japan) caption: Ministry of Justice translation — Japanese Law Translation Database System art-130 · https://japanlaw.org/en/income-tax-act/art-130 **第一項** 第百二十六条第一項（確定申告書を提出すべき者が出国をする場合の確定申告）又は第百二十七条第一項（年の中途で出国をする場合の確定申告）の規定に該当してこれらの規定に規定する申告書を提出した居住者は、これらの申告書に記載した第百二十条第一項第三号（確定所得申告に係る所得税額）に掲げる金額があるときは、これらの申告書の提出期限までに、当該金額に相当する所得税を国に納付しなければならない。 art-130/par-1 · https://japanlaw.org/en/income-tax-act/art-130/par-1 If a return as under Article 126, paragraph (1) (Filing a Tax Return If the Person Required to File Will Be Absent From Japan) or Article 127, paragraph (1) (Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year) indicates an amount as set forth in Article 120, paragraph (1), item (iii) (Amount of Income Taxes Indicated in Income Tax Returns), the Resident filing the return prescribed in those provisions due to the circumstances falling under those provisions must pay income taxes to the national government in an amount equivalent thereto, by the deadline for filing the return. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-130/par-1: 第百二十六条第一項 → 所得税法 第百二十六条第一項 (Article 126, paragraph (1)), art-126/par-1 — https://japanlaw.org/en/income-tax-act/art-126/par-1 - art-130/par-1: 第百二十七条第一項 → 所得税法 第百二十七条第一項 (Article 127, paragraph (1)), art-127/par-1 — https://japanlaw.org/en/income-tax-act/art-127/par-1 - art-130/par-1: 第百二十条第一項第三号 → 所得税法 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-120/par-1/item-3 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法 第百二十条第二項第二号（確定所得申告） — https://japanlaw.org/en/income-tax-act/art-120/par-2/item-2 - 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 第十八条第二項（申告による納付等） — https://japanlaw.org/en/reconstruction-funding-act/art-18/par-2 (e-Gov law ID 423AC0000000117) --- ## 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