# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第四十六条 (Article 46)

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- Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号
- English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: MinisterialOrdinance — 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: 第四十六条 (Article 46)（予定納税額減額承認申請書の記載事項） — address `art-46`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-46
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-46
- Every provision below carries its address and both URLs 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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### 第四十六条（予定納税額減額承認申請書の記載事項） — Matters to Be Stated in a Written Application for Approval for a Reduction of Tax Prepayments
<sup>caption: machine translation, not official</sup>
<sup>art-46 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-46 · https://japanlaw.org/l/340M50000040011/art-46</sup>

    **第一項**  法第百十二条第一項（予定納税額の減額の承認の申請手続）に規定する財務省令で定める事項は、次に掲げる事項とする。
    <sup>art-46/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-46/par-1 · https://japanlaw.org/l/340M50000040011/art-46/par-1</sup>
    The matters specified by Ministry of Finance Order as prescribed in Article 112, paragraph (1) (Process of Applying for Approval for a Reduction of Tax Prepayments) of the Act are the following:
    <sup>machine translation, not official</sup>

      **一**  法第百十二条第一項に規定する申請書を提出する者の氏名及び住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
      <sup>art-46/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-46/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-46/par-1/item-1</sup>
      the name and domicile (or, if the person has no domicile in Japan, residence) of the person who submits the written application prescribed in Article 112, paragraph (1) of the Act and, if the place of domicile (or, if the person has no domicile in Japan, the place of residence) differs from the place for tax payment, that place for tax payment;
      <sup>machine translation, not official</sup>

      **二**  その年分の総所得金額及び山林所得金額並びに課税総所得金額及び課税山林所得金額の見積額
      <sup>art-46/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-46/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-46/par-1/item-2</sup>
      the estimated amounts of the gross income and amount of timber income for the year, and of the taxable gross income and taxable timber income for the year;
      <sup>machine translation, not official</sup>

      **三**  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ようとする場合には、その年分の変動所得及び臨時所得の金額の見積額並びに同条第三項に規定する平均課税対象金額の見積額
      <sup>art-46/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-46/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-46/par-1/item-3</sup>
      if the person intends to be subject to the application of Article 90, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the Act, the estimated amount of Fluctuating Income and Ad Hoc Income for the year and the estimated amount of the averaging taxation target amount prescribed in paragraph (3) of that Article;
      <sup>machine translation, not official</sup>

      **四**  前二号に掲げるもののほか、法第百十二条第一項に規定する申請書に記載された同項に規定する申告納税見積額の計算の基礎
      <sup>art-46/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-46/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-46/par-1/item-4</sup>
      in addition to what is set out in the preceding two items, the basis for calculating the estimated tax due on filing, as prescribed in Article 112, paragraph (1) of the Act, that is stated in the written application prescribed in that paragraph;
      <sup>machine translation, not official</sup>

      **五**  法第百四条第一項（予定納税額の納付）に規定する予定納税基準額
      <sup>art-46/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-46/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-46/par-1/item-5</sup>
      the tax prepayment calculation base prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the Act;
      <sup>machine translation, not official</sup>

      **六**  次に掲げる場合の区分に応じ、それぞれ次に掲げる金額
      <sup>art-46/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-46/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-46/par-1/item-6</sup>
      the respective amounts set out below, according to the following categories of cases:
      <sup>machine translation, not official</sup>

        **イ**  法第百十一条第一項（予定納税額の減額の承認の申請）の規定による申請をする場合　同項に規定する申告納税見積額の三分の一に相当する金額
        <sup>art-46/par-1/item-6/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-46/par-1/item-6/sub-1 · https://japanlaw.org/l/340M50000040011/art-46/par-1/item-6/sub-1</sup>
        in the case of filing an application under the provisions of Article 111, paragraph (1) (Applying for Approval for a Reduction of Tax Prepayments) of the Act: an amount equivalent to one third of the estimated tax due on filing prescribed in that paragraph;
        <sup>machine translation, not official</sup>

        **ロ**  法第百十一条第二項第一号に掲げる居住者が同項の規定による申請をする場合　同項に規定する申告納税見積額から法第百四条第一項の規定により第一期において納付すべき予定納税額（令和六年分の所得税につき当該居住者が当該申請をする場合には、租税特別措置法第四十一条の三の六第四項第一号（令和六年分の所得税の予定納税額の減額の承認の申請の特例）に規定する控除前第一期予定納税額）を控除した金額の二分の一に相当する金額
        <sup>art-46/par-1/item-6/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-46/par-1/item-6/sub-2 · https://japanlaw.org/l/340M50000040011/art-46/par-1/item-6/sub-2</sup>
        in the case where a Resident set out in Article 111, paragraph (2), item (i) of the Act files an application under the provisions of that paragraph: an amount equivalent to one half of the amount obtained by deducting, from the estimated tax due on filing prescribed in that paragraph, the tax prepayment amount to be paid in the first period pursuant to the provisions of Article 104, paragraph (1) of the Act (where that Resident files the application with respect to income tax for 2024, the first-period tax prepayment amount before deduction prescribed in Article 41-3-6, paragraph (4), item (i) (Special Provisions on Application for Approval for a Reduction of Tax Prepayment of Income Tax for 2024) of the Act on Special Measures Concerning Taxation);
        <sup>machine translation, not official</sup>

        **ハ**  法第百十一条第二項第二号に掲げる居住者が同項の規定による申請をする場合　同項に規定する申告納税見積額の二分の一に相当する金額
        <sup>art-46/par-1/item-6/sub-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-46/par-1/item-6/sub-3 · https://japanlaw.org/l/340M50000040011/art-46/par-1/item-6/sub-3</sup>
        in the case where a Resident set out in Article 111, paragraph (2), item (ii) of the Act files an application under the provisions of that paragraph: an amount equivalent to one half of the estimated tax due on filing prescribed in that paragraph;
        <sup>machine translation, not official</sup>

      **七**  令和六年分の所得税につき法第百十一条第一項又は第二項の規定による申請をする場合において、租税特別措置法第四十一条の三の五第一項若しくは第二項（令和六年分の所得税に係る予定納税に係る特別控除の額の控除）又は第四十一条の三の六第一項の規定の適用があるときは、同法第四十一条の三の五第三項に規定する予定納税特別控除額又は同法第四十一条の三の六第六項に規定する減額の承認に係る予定納税特別控除額
      <sup>art-46/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-46/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-46/par-1/item-7</sup>
      in the case of filing an application under the provisions of Article 111, paragraph (1) or (2) of the Act for income tax for 2024, if Article 41-3-5, paragraph (1) or (2) (Deduction of the Amount of Special Deduction for Tax Prepayment Relating to Income Tax for 2024) or Article 41-3-6, paragraph (1) of the Act on Special Measures Concerning Taxation applies, the special tax prepayment deduction amount prescribed in Article 41-3-5, paragraph (3) of the Act on Special Measures Concerning Taxation or the special tax prepayment deduction amount relating to approval of a reduction prescribed in Article 41-3-6, paragraph (6) of the Act on Special Measures Concerning Taxation;
      <sup>machine translation, not official</sup>

      **八**  租税特別措置法第四十一条の三の六第四項第一号に規定する控除未済等予定納税特別控除額がある場合には、当該控除未済等予定納税特別控除額
      <sup>art-46/par-1/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-46/par-1/item-8 · https://japanlaw.org/l/340M50000040011/art-46/par-1/item-8</sup>
      if there is a special tax prepayment deduction amount not yet deducted, etc. prescribed in Article 41-3-6, paragraph (4), item (i) of the Act on Special Measures Concerning Taxation, that special tax prepayment deduction amount not yet deducted, etc.;
      <sup>machine translation, not official</sup>

      **九**  その他参考となるべき事項
      <sup>art-46/par-1/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-46/par-1/item-9 · https://japanlaw.org/l/340M50000040011/art-46/par-1/item-9</sup>
      any other matters for reference.
      <sup>machine translation, not official</sup>

---

## Cites
- art-46/par-1: 法第百十二条第一項 → 所得税法 第百十二条第一項 (Article 112, paragraph (1)), art-112/par-1 — https://japanlaw.org/ja/income-tax-act/art-112/par-1 · https://japanlaw.org/l/340AC0000000033/art-112/par-1
- art-46/par-1/item-1: 法第百十二条第一項 → 所得税法 第百十二条第一項 (Article 112, paragraph (1)), art-112/par-1 — https://japanlaw.org/ja/income-tax-act/art-112/par-1 · https://japanlaw.org/l/340AC0000000033/art-112/par-1
- art-46/par-1/item-3: 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 · https://japanlaw.org/l/340AC0000000033/art-90/par-1
- art-46/par-1/item-3: 同条第三項 → 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 · https://japanlaw.org/l/340AC0000000033/art-90/par-3
- art-46/par-1/item-4: 前二号 → 所得税法施行規則 第四十六条第一項第二号 (Article 46, paragraph (1), item (ii)), art-46/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-46/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-46/par-1/item-2
- art-46/par-1/item-4: 前二号 → 所得税法施行規則 第四十六条第一項第三号 (Article 46, paragraph (1), item (iii)), art-46/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-46/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-46/par-1/item-3
- art-46/par-1/item-4: 法第百十二条第一項 → 所得税法 第百十二条第一項 (Article 112, paragraph (1)), art-112/par-1 — https://japanlaw.org/ja/income-tax-act/art-112/par-1 · https://japanlaw.org/l/340AC0000000033/art-112/par-1
- art-46/par-1/item-5: 法第百四条第一項 → 所得税法 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/ja/income-tax-act/art-104/par-1 · https://japanlaw.org/l/340AC0000000033/art-104/par-1
- art-46/par-1/item-6/sub-1: 法第百十一条第一項 → 所得税法 第百十一条第一項 (Article 111, paragraph (1)), art-111/par-1 — https://japanlaw.org/ja/income-tax-act/art-111/par-1 · https://japanlaw.org/l/340AC0000000033/art-111/par-1
- art-46/par-1/item-6/sub-2: 法第百十一条第二項第一号 → 所得税法 第百十一条第二項第一号 (Article 111, paragraph (2), item (i)), art-111/par-2/item-1 — https://japanlaw.org/ja/income-tax-act/art-111/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-111/par-2/item-1
- art-46/par-1/item-6/sub-2: 同項 → 所得税法 第百十一条第二項 (Article 111, paragraph (2)), art-111/par-2 — https://japanlaw.org/ja/income-tax-act/art-111/par-2 · https://japanlaw.org/l/340AC0000000033/art-111/par-2
- art-46/par-1/item-6/sub-2: 法第百四条第一項 → 所得税法 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/ja/income-tax-act/art-104/par-1 · https://japanlaw.org/l/340AC0000000033/art-104/par-1
- art-46/par-1/item-6/sub-2: 租税特別措置法第四十一条の三の六第四項第一号 → 租税特別措置法 第四十一条の三の六第四項第一号 (Article 41-3-6, paragraph (4), item (i)), art-41-3-6/par-4/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-6/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-4/item-1
- art-46/par-1/item-6/sub-3: 法第百十一条第二項第二号 → 所得税法 第百十一条第二項第二号 (Article 111, paragraph (2), item (ii)), art-111/par-2/item-2 — https://japanlaw.org/ja/income-tax-act/art-111/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-111/par-2/item-2
- art-46/par-1/item-6/sub-3: 同項 → 所得税法 第百十一条第二項 (Article 111, paragraph (2)), art-111/par-2 — https://japanlaw.org/ja/income-tax-act/art-111/par-2 · https://japanlaw.org/l/340AC0000000033/art-111/par-2
- art-46/par-1/item-7: 法第百十一条第一項 → 所得税法 第百十一条第一項 (Article 111, paragraph (1)), art-111/par-1 — https://japanlaw.org/ja/income-tax-act/art-111/par-1 · https://japanlaw.org/l/340AC0000000033/art-111/par-1
- art-46/par-1/item-7: 第二項 → 所得税法 第百十一条第二項 (Article 111, paragraph (2)), art-111/par-2 — https://japanlaw.org/ja/income-tax-act/art-111/par-2 · https://japanlaw.org/l/340AC0000000033/art-111/par-2
- art-46/par-1/item-7: 租税特別措置法第四十一条の三の五第一項 → 租税特別措置法 第四十一条の三の五第一項 (Article 41-3-5, paragraph (1)), art-41-3-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-5/par-1
- art-46/par-1/item-7: 第二項 → 租税特別措置法 第四十一条の三の五第二項 (Article 41-3-5, paragraph (2)), art-41-3-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-5/par-2
- art-46/par-1/item-7: 第四十一条の三の六第一項 → 租税特別措置法 第四十一条の三の六第一項 (Article 41-3-6, paragraph (1)), art-41-3-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-1
- art-46/par-1/item-7: 同法第四十一条の三の五第三項 → 租税特別措置法 第四十一条の三の五第三項 (Article 41-3-5, paragraph (3)), art-41-3-5/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-5/par-3
- art-46/par-1/item-7: 同法第四十一条の三の六第六項 → 租税特別措置法 第四十一条の三の六第六項 (Article 41-3-6, paragraph (6)), art-41-3-6/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-6
- art-46/par-1/item-8: 租税特別措置法第四十一条の三の六第四項第一号 → 租税特別措置法 第四十一条の三の六第四項第一号 (Article 41-3-6, paragraph (4), item (i)), art-41-3-6/par-4/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-6/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-4/item-1

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 所得税法施行規則 第四十六条第一項第四号（予定納税額減額承認申請書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-46/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-46/par-1/item-4
- 所得税法施行規則 附則第二十七条第一項（予定納税額減額承認申請書の記載事項に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-27/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-27/par-1
- 所得税法施行規則 附則第六条第一項（特別な評価の方法の承認申請書の記載事項等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-6/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-031, translated 2026-10-28
- This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27