# 所得税法 / Income Tax Act — 第百五条 (Article 105) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-105. 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: 第百五条 (Article 105)（予定納税基準額の計算の基準日等） — address `art-105` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-105 - 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. --- ### 第百五条（予定納税基準額の計算の基準日等） — (Base Date for Calculating the Tax Prepayment Calculation Base) caption: Ministry of Justice translation — Japanese Law Translation Database System art-105 · https://japanlaw.org/ja/income-tax-act/art-105 **第一項** 前条第一項の規定を適用する場合において、予定納税基準額の計算については、その年五月十五日において確定しているところによるものとし、居住者であるかどうかの判定は、その年六月三十日の現況によるものとする。ただし、予定納税基準額の計算は、その年五月十六日から七月三十一日までの間におけるいずれかの日において確定したところにより計算した金額が本文の規定により計算した金額を下ることとなつた場合は、その日（その日が二以上ある場合には、その計算した金額が最も小さいこととなる日）において確定したところによるものとする。 art-105/par-1 · https://japanlaw.org/ja/income-tax-act/art-105/par-1 If paragraph (1) of the preceding Article applies, the calculation of the tax prepayment calculation base is based on what has been established as of May 15 of the relevant year, and the determination as to whether a person falls under the category of a Resident is based on the person's circumstances as of June 30 of the relevant year; provided, however, that if the amount calculated based on what has been established as of any date between May 16 and July 31 of the relevant year turns out to be less than the amount calculated pursuant to the provisions of the main clause, the calculation of the tax prepayment calculation base is based on what has been established as of that date (or as of the day on which the amount so calculated is the smallest, if there are two or more such dates). machine translation, not official --- ## Cites - art-105/par-1: 前条第一項 → 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 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法 第百六条第二項（予定納税額等の通知） — https://japanlaw.org/ja/income-tax-act/art-106/par-2 - 所得税法 第百十三条第四項（予定納税額の減額の承認の申請に対する処分） — https://japanlaw.org/ja/income-tax-act/art-113/par-4 --- ## 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 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-007, translated 2026-09-18 - This site's parser, version 225 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05