# 所得税法 / Income Tax Act — 第百十一条 (Article 111) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-111. 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: 第百十一条 (Article 111)（予定納税額の減額の承認の申請） — address `art-111` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-111 - 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. --- ### 第百十一条（予定納税額の減額の承認の申請） — (Applying for Approval for a Reduction of Tax Prepayments) caption: Ministry of Justice translation — Japanese Law Translation Database System art-111 · https://japanlaw.org/ja/income-tax-act/art-111 **第一項** 第百四条第一項（予定納税額の納付）の規定による納付をすべき居住者は、その年六月三十日の現況による申告納税見積額が予定納税基準額に満たないと見込まれる場合には、その年七月十五日までに、納税地の所轄税務署長に対し、第一期及び第二期において納付すべき予定納税額の減額に係る承認を申請することができる。 art-111/par-1 · https://japanlaw.org/ja/income-tax-act/art-111/par-1 If the estimated tax due on filing that is based on a Resident's circumstances as of June 30 of a given year is expected to be less than the tax prepayment calculation base, a Resident that is required to make payments under the provisions of Article 104, paragraph (1) (Paying Tax Prepayments) may apply to the competent district tax office director for the locality in which the Resident pays taxes for approval for a reduction of the Tax Prepayments that the Resident is required to pay during the first term and the second term, by July 15 of that year. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 次の各号に掲げる居住者は、その年十月三十一日の現況による申告納税見積額が当該各号に掲げる金額に満たないと見込まれる場合には、その年十一月十五日までに、納税地の所轄税務署長に対し、第二期において納付すべき予定納税額の減額に係る承認を申請することができる。 art-111/par-2 · https://japanlaw.org/ja/income-tax-act/art-111/par-2 If the estimated tax due on filing based on a Resident's circumstances as of October 31 of a given year is expected to be less than the amount set forth in one of the following items, the Resident set forth in that item may apply to the competent district tax office director for the locality in which the Resident pays taxes for approval for a reduction of the Tax Prepayment that the Resident is required to pay during the second term, by November 15 of that year: Ministry of Justice translation — Japanese Law Translation Database System **一** 第百四条第一項の規定による納付をすべき居住者　予定納税基準額（前項の承認を受けた居住者については、その承認に係る申告納税見積額） art-111/par-2/item-1 · https://japanlaw.org/ja/income-tax-act/art-111/par-2/item-1 a Resident that is required to make payments under Article 104, paragraph (1):the tax prepayment calculation base (or the estimated tax due on filing subject to the approval referred to in that paragraph, if the Resident has received it); Ministry of Justice translation — Japanese Law Translation Database System **二** 第百七条第一項（特別農業所得者の予定納税額の納付）の規定による納付をすべき居住者　予定納税基準額 art-111/par-2/item-2 · https://japanlaw.org/ja/income-tax-act/art-111/par-2/item-2 a Resident that is required to make a payment under the provisions of Article 107, paragraph (1) (Tax Prepayments by Special Farming Income Earners):the tax prepayment calculation base. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 第百六条第一項（予定納税額等の通知）又は第百九条第一項（特別農業所得者に対する予定納税額等の通知）の規定による税務署長の通知に係る書面がそれぞれその年六月十五日まで又は十月十五日までに発せられなかつた場合には、前二項の申請の期限は、その通知に係る書面が発せられた日から起算して一月を経過した日まで延期されるものとする。 art-111/par-3 · https://japanlaw.org/ja/income-tax-act/art-111/par-3 If a paper-based notice from the district tax office director as under Article 106, paragraph (1) (Notifying the Taxpayer of Tax Prepayments) is not issued by June 15 of a given year or if a paper-based notice from the district tax office director as under Article 109, paragraph (1) (Notifying Special Farming Income Earners of Tax Prepayments) is not issued by October 15 of a given year, the deadline for filing an application as referred to in the preceding two paragraphs is to be extended to the day calculated as marking one month's time since the date of issuance of the paper-based notice. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 第一項又は第二項に規定する申告納税見積額とは、その年分の課税総所得金額及び課税山林所得金額の見積額につき第三章（税額の計算）の規定に準じて計算した所得税の額から、当該課税総所得金額の見積額の計算の基礎となつた各種所得につき源泉徴収をされる所得税の額の見積額を控除した金額として政令で定めるところにより計算した金額をいう。 art-111/par-4 · https://japanlaw.org/ja/income-tax-act/art-111/par-4 The estimated tax due on filing as prescribed in paragraph (1) and paragraph (2) means the amount calculated pursuant to Cabinet Order as the amount arrived at when the estimated amount of income taxes that will be Withheld for Each Class of Income that has been used as the basis for estimating the year's taxable gross income is deducted from the amount of income taxes calculated when Chapter III (Calculating the Amount of Taxes) is applied to an estimate of the year's taxable gross income and taxable timber income. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-111/par-1: 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 - art-111/par-2/item-1: 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 - art-111/par-2/item-1: 前項 → 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 - art-111/par-2/item-2: 第百七条第一項 → 所得税法 第百七条第一項 (Article 107, paragraph (1)), art-107/par-1 — https://japanlaw.org/ja/income-tax-act/art-107/par-1 - art-111/par-3: 第百六条第一項 → 所得税法 第百六条第一項 (Article 106, paragraph (1)), art-106/par-1 — https://japanlaw.org/ja/income-tax-act/art-106/par-1 - art-111/par-3: 第百九条第一項 → 所得税法 第百九条第一項 (Article 109, paragraph (1)), art-109/par-1 — https://japanlaw.org/ja/income-tax-act/art-109/par-1 - art-111/par-3: 前二項 → 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 - art-111/par-3: 前二項 → 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 - art-111/par-4: 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 - art-111/par-4: 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 ## Cited by 23 provisions cite this one. No official source publishes this direction. - 所得税法 第百十一条第二項第一号（予定納税額の減額の承認の申請） — https://japanlaw.org/ja/income-tax-act/art-111/par-2/item-1 - 所得税法 第百十一条第三項（予定納税額の減額の承認の申請） — https://japanlaw.org/ja/income-tax-act/art-111/par-3 - 所得税法 第百十一条第四項（予定納税額の減額の承認の申請） — https://japanlaw.org/ja/income-tax-act/art-111/par-4 - 所得税法 第百十二条第一項（予定納税額の減額の承認の申請手続） — https://japanlaw.org/ja/income-tax-act/art-112/par-1 - 所得税法 第百十三条第一項（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-1 - 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 - 所得税法 第百十四条第一項（予定納税額の減額の承認があつた場合の予定納税額の特例） — https://japanlaw.org/ja/income-tax-act/art-114/par-1 - 所得税法 第百十四条第二項（予定納税額の減額の承認があつた場合の予定納税額の特例） — https://japanlaw.org/ja/income-tax-act/art-114/par-2 - 所得税法 第百十四条第三項（予定納税額の減額の承認があつた場合の予定納税額の特例） — https://japanlaw.org/ja/income-tax-act/art-114/par-3 - 所得税法施行令 第一条第二項第七号（定義） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-1/par-2/item-7 (e-Gov law ID 340CO0000000096) - 所得税法施行令 第二百六十一条第一項（申告納税見積額の計算） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-261/par-1 (e-Gov law ID 340CO0000000096) - 所得税法施行規則 第四十六条第一項第六号イ（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-6/sub-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第四十六条第一項第六号ロ（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-6/sub-2 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第四十六条第一項第六号ハ（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-6/sub-3 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第四十六条第一項第七号（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-7 (e-Gov law ID 340M50000040011) - 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 第十六条第二項（予定納税） — https://japanlaw.org/ja/reconstruction-funding-act/art-16/par-2 (e-Gov law ID 423AC0000000117) - 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 第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等） — https://japanlaw.org/ja/reconstruction-funding-act/art-33/par-1 (e-Gov law ID 423AC0000000117) - 租税特別措置法 第四十一条の三の四第一項第二号（令和六年分の所得税に係る予定納税額の納期等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-4/par-1/item-2 (e-Gov law ID 332AC0000000026) - 租税特別措置法 第四十一条の三の六第一項（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-6/par-1 (e-Gov law ID 332AC0000000026) - 租税特別措置法 第四十一条の三の六第三項（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-6/par-3 (e-Gov law ID 332AC0000000026) - 租税特別措置法 第四十一条の三の六第四項（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-6/par-4 (e-Gov law ID 332AC0000000026) - 租税特別措置法 第四十一条の三の六第五項（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-6/par-5 (e-Gov law ID 332AC0000000026) - 租税特別措置法 第四十一条の三の六第六項（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-6/par-6 (e-Gov law ID 332AC0000000026) --- ## 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 225 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05