# 所得税法 / Income Tax Act — 第百十二条 (Article 112) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-112. 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: 第百十二条 (Article 112)（予定納税額の減額の承認の申請手続） — address `art-112` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-112 - 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. --- ### 第百十二条（予定納税額の減額の承認の申請手続） — (Process of Applying for Approval for a Reduction of Tax Prepayments) caption: Ministry of Justice translation — Japanese Law Translation Database System art-112 · https://japanlaw.org/ja/income-tax-act/art-112 **第一項** 前条第一項又は第二項の規定による申請をしようとする居住者は、これらの規定に規定する申告納税見積額、その申請の理由その他財務省令で定める事項を記載した申請書を納税地の所轄税務署長に提出しなければならない。 art-112/par-1 · https://japanlaw.org/ja/income-tax-act/art-112/par-1 A Resident seeking to file an application as under paragraph (1) or paragraph (2) of the preceding Article must submit a paper-based application to the competent district tax office director for the locality in which the Resident pays taxes, indicating the estimated tax due on filing prescribed in those provisions, indicating the reason for the application, and giving the information prescribed by Ministry of Finance Order. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の申請書には、取引の記録等に基づいて同項の申告納税見積額の計算の基礎となる事実を記載した書類を添附しなければならない。 art-112/par-2 · https://japanlaw.org/ja/income-tax-act/art-112/par-2 The paper-based application referred to in the preceding paragraph must be accompanied by documents giving the facts used as the basis for calculating the estimated tax due on filing referred to in that paragraph, based on transaction records and other such sources. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-112/par-1: 前条第一項 → 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 - art-112/par-1: 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 - art-112/par-2: 前項 → 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 ## Cited by 12 provisions cite this one. No official source publishes this direction. - 所得税法 第百十二条第二項（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-2 - 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 第百十三条第二項（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-2 - 所得税法 第百十八条第一項（予定納税額の徴収猶予） — https://japanlaw.org/ja/income-tax-act/art-118/par-1 - 所得税法 第百六十六条第一項（申告、納付及び還付） — https://japanlaw.org/ja/income-tax-act/art-166/par-1 - 所得税法 第二百四十二条第一項第一号 — https://japanlaw.org/ja/income-tax-act/art-242/par-1/item-1 - 所得税法 附則第十三条第一項（申告、納付及び還付に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4261-10/art-13/par-1 - 所得税法施行令 第二百十八条第一項（二以上の居住者がある場合の同一生計配偶者の所属） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-218/par-1 (e-Gov law ID 340CO0000000096) - 所得税法施行規則 第四十六条第一項（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 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第四十六条第一項第一号（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-1 (e-Gov law ID 340M50000040011) - 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 (e-Gov law ID 340M50000040011) - 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 (e-Gov law ID 340M50000040011) --- ## 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