# 所得税法 / Income Tax Act — 第百三条 (Article 103)
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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: 第百三条 (Article 103)（確定申告書の提出がない場合の税額の特例） — address `art-103`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-103
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-103
- 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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### 第百三条（確定申告書の提出がない場合の税額の特例） — (Special Provisions on the Amount of Taxes If No Tax Return Is Filed)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-103 · https://japanlaw.org/ja/income-tax-act/art-103 · https://japanlaw.org/l/340AC0000000033/art-103
**第一項** 第百二十条第一項（確定所得申告）、第百二十五条第一項（年の中途で死亡した場合の確定申告）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）の規定による申告書を提出する義務がない居住者に対して課する所得税の額は、前二章（課税標準及び税額の計算）及び前条の規定により計算した所得税の額によらず、その者のその年分の所得税に係る第百二十条第二項に規定する予納税額及びその年分の所得税につき源泉徴収をされた又はされるべき税額の合計額による。ただし、その者が確定申告書を提出した場合は、この限りでない。
art-103/par-1 · https://japanlaw.org/ja/income-tax-act/art-103/par-1 · https://japanlaw.org/l/340AC0000000033/art-103/par-1
Irrespective of the amount of income taxes calculated pursuant to the provisions of the preceding two Chapters (Tax Base and Calculating the Amount of Taxes), the amount of income taxes to be imposed on a person who is not liable to file a return under Article 120, paragraph (1) (Filing Income Tax Returns); Article 125, paragraph (1) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year); or Article 127, paragraph (1) (Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year) is the sum total of the prepaid taxes as prescribed in Article 120, paragraph (2) that the person has prepaid against income taxes for the year and the amount of income taxes that have been or should be Withheld for the year; provided, however, that this does not apply if the person files a Tax Return.
Ministry of Justice translation — Japanese Law Translation Database System
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## Cites
- art-103/par-1: 第百二十条第一項 → 所得税法 第百二十条第一項 (Article 120, paragraph (1)), art-120/par-1 — https://japanlaw.org/ja/income-tax-act/art-120/par-1 · https://japanlaw.org/l/340AC0000000033/art-120/par-1
- art-103/par-1: 第百二十五条第一項 → 所得税法 第百二十五条第一項 (Article 125, paragraph (1)), art-125/par-1 — https://japanlaw.org/ja/income-tax-act/art-125/par-1 · https://japanlaw.org/l/340AC0000000033/art-125/par-1
- art-103/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/ja/income-tax-act/art-127/par-1 · https://japanlaw.org/l/340AC0000000033/art-127/par-1
- art-103/par-1: 前条 → 所得税法 第百二条 (Article 102), art-102 — https://japanlaw.org/ja/income-tax-act/art-102 · https://japanlaw.org/l/340AC0000000033/art-102
- art-103/par-1: 第百二十条第二項 → 所得税法 第百二十条第二項 (Article 120, paragraph (2)), art-120/par-2 — https://japanlaw.org/ja/income-tax-act/art-120/par-2 · https://japanlaw.org/l/340AC0000000033/art-120/par-2
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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 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05