# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百五十九条 (Article 259)
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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — 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: 第二百五十九条 (Article 259)（予定納税基準額の計算） — address `art-259`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/art-259
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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They are never merged and never substituted for one another.
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### 第二百五十九条（予定納税基準額の計算） — Calculation of the Tax Prepayment Calculation Base
caption: machine translation, not official
art-259 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-259
**第一項** 法第百四条第一項第一号（予定納税額の納付）に規定する譲渡所得の金額、一時所得の金額、雑所得の金額又は雑所得に該当しない臨時所得の金額は、法第二編第二章第三節（損益通算及び損失の繰越控除）の規定を適用した後の金額とし、当該臨時所得は、法第九十条第一項（変動所得及び臨時所得の平均課税）の規定の適用を受けたものに限るものとする。
art-259/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-259/par-1
The amount of capital gains, amount of occasional income, amount of miscellaneous income, or amount of Ad Hoc Income not falling under miscellaneous income prescribed in Article 104, paragraph (1), item (i) (Making Tax Prepayments) of the Act is to be the amount after applying the provisions of Part II, Chapter II, Section 3 (Aggregation of Profits and Losses and Deduction for Carryover of Losses) of the Act, and that Ad Hoc Income is limited to income to which the provisions of Article 90, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the Act have been applied.
machine translation, not official
**第二項** 前年分の総所得金額のうちに法第二編第二章第三節の規定を適用して計算した後の変動所得（雑所得に該当するものに限る。）の金額又は臨時所得の金額があつた場合において、同年分の所得税につき法第九十条第一項の規定の適用を受けているときは、当該変動所得の金額又は臨時所得の金額を同年分の所得税に係る法第九十条第三項に規定する平均課税対象金額から控除した残額を同年分の当該平均課税対象金額とみなして、法第百四条第一項第一号に掲げる所得税の額を計算する。ただし、当該変動所得の金額又は臨時所得の金額が当該平均課税対象金額以上であるときは、同年分の当該平均課税対象金額は、ないものとみなす。
art-259/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-259/par-2
Where, in the gross income for the preceding year, there was an amount of Fluctuating Income (limited to that falling under miscellaneous income) or an amount of Ad Hoc Income, each as calculated after applying the provisions of Part II, Chapter II, Section 3 of the Act, and the provisions of Article 90, paragraph (1) of the Act have been applied to the income tax for that year, the amount of income tax listed in Article 104, paragraph (1), item (i) of the Act is to be calculated by deeming the remainder obtained by deducting that amount of Fluctuating Income or Ad Hoc Income from the amount subject to averaging taxation prescribed in Article 90, paragraph (3) of the Act pertaining to the income tax for that year to be the amount subject to averaging taxation for that year; provided, however, that where that amount of Fluctuating Income or Ad Hoc Income is the amount subject to averaging taxation or more, the amount subject to averaging taxation for that year is deemed not to exist.
machine translation, not official
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## Cites
- art-259/par-1: 法第百四条第一項第一号 → 所得税法 第百四条第一項第一号 (Article 104, paragraph (1), item (i)), art-104/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-104/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-259/par-1: 法第九十条第一項 → 所得税法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/ja/income-tax-act/art-90/par-1 (e-Gov law ID 340AC0000000033)
- art-259/par-2: 法第九十条第一項 → 所得税法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/ja/income-tax-act/art-90/par-1 (e-Gov law ID 340AC0000000033)
- art-259/par-2: 法第九十条第三項 → 所得税法 第九十条第三項 (Article 90, paragraph (3)), art-90/par-3 — https://japanlaw.org/ja/income-tax-act/art-90/par-3 (e-Gov law ID 340AC0000000033)
- art-259/par-2: 法第百四条第一項第一号 → 所得税法 第百四条第一項第一号 (Article 104, paragraph (1), item (i)), art-104/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-104/par-1/item-1 (e-Gov law ID 340AC0000000033)
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-067, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-067, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06