# 所得税法 / Income Tax Act — 第百二十六条 (Article 126) - 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: 第百二十六条 (Article 126)（確定申告書を提出すべき者等が出国をする場合の確定申告） — address `art-126` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-126 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-126 - 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. --- ### 第百二十六条（確定申告書を提出すべき者等が出国をする場合の確定申告） — (Filing a Tax Return If the Person Required to File Will Be Absent From Japan) caption: Ministry of Justice translation — Japanese Law Translation Database System art-126 · https://japanlaw.org/ja/income-tax-act/art-126 · https://japanlaw.org/l/340AC0000000033/art-126 **第一項** 第百二十条第一項（確定所得申告）の規定による申告書を提出すべき居住者は、その年の翌年一月一日から当該申告書の提出期限までの間に出国をする場合には、第百二十三条第一項（確定損失申告）の規定による申告書を提出する場合を除き、その出国の時までに、税務署長に対し、当該申告書を提出しなければならない。 art-126/par-1 · https://japanlaw.org/ja/income-tax-act/art-126/par-1 · https://japanlaw.org/l/340AC0000000033/art-126/par-1 If a Resident who is required to file a return under Article 120, paragraph (1) (Filing Income Tax Returns) will be Absent From Japan between January 1 of the year following the relevant year and the deadline for filing the year's return, unless the Resident files a return under the provisions of Article 123, paragraph (1) (Filing Tax Returns Showing Losses), the Resident must file the return with the district tax office director by the start of the Resident's Absence From Japan. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 第百二十三条第一項の規定による申告書を提出することができる居住者は、その年の翌年一月一日から二月十五日までの間に出国をする場合には、当該期間内においても、税務署長に対し、当該申告書を提出することができる。 art-126/par-2 · https://japanlaw.org/ja/income-tax-act/art-126/par-2 · https://japanlaw.org/l/340AC0000000033/art-126/par-2 If a Resident who may file a return under Article 123, paragraph (1) will be Absent From Japan between January 1 of the year following the relevant year and February 15, the Resident may file the return with the district tax office director, even during that period. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-126/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-126/par-1: 第百二十三条第一項 → 所得税法 第百二十三条第一項 (Article 123, paragraph (1)), art-123/par-1 — https://japanlaw.org/ja/income-tax-act/art-123/par-1 · https://japanlaw.org/l/340AC0000000033/art-123/par-1 - art-126/par-2: 第百二十三条第一項 → 所得税法 第百二十三条第一項 (Article 123, paragraph (1)), art-123/par-1 — https://japanlaw.org/ja/income-tax-act/art-123/par-1 · https://japanlaw.org/l/340AC0000000033/art-123/par-1 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 所得税法 第百二十八条第一項（確定申告による納付） — https://japanlaw.org/ja/income-tax-act/art-128/par-1 · https://japanlaw.org/l/340AC0000000033/art-128/par-1 - 所得税法 第百三十条第一項（出国の場合の確定申告による納付） — https://japanlaw.org/ja/income-tax-act/art-130/par-1 · https://japanlaw.org/l/340AC0000000033/art-130/par-1 - 所得税法 第百三十二条第一項第一号（延払条件付譲渡に係る所得税額の延納） — https://japanlaw.org/ja/income-tax-act/art-132/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-132/par-1/item-1 - 所得税法 附則第七条第一項（確定所得申告等に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-5031-11/art-7/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5031-11/art-7/par-1 - 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 第十七条第一項（課税標準及び税額の申告） — https://japanlaw.org/ja/reconstruction-funding-act/art-17/par-1 · https://japanlaw.org/l/423AC0000000117/art-17/par-1 - 租税特別措置法 第八条の五第一項（確定申告を要しない配当所得等） — https://japanlaw.org/ja/special-taxation-measures-act/art-8-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1 - 租税特別措置法 第三十七条の十一の五第一項（確定申告を要しない上場株式等の譲渡による所得） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-5/par-1 - 租税特別措置法 第三十七条の十四の二第十項（未成年者口座内の少額上場株式等に係る譲渡所得等の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-10 - 租税特別措置法 第四十条の五第三項 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-40-5/par-3 - 租税特別措置法 第四十条の八第三項 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-40-8/par-3 --- ## 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 211 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05