# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十一条の三の四 (Article 41-3-4) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": 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: 第四十一条の三の四 (Article 41-3-4)（令和六年分の所得税に係る予定納税額の納期等の特例） — address `art-41-3-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-41-3-4 - 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. --- ### 第四十一条の三の四（令和六年分の所得税に係る予定納税額の納期等の特例） — Special Provisions on the Payment Period, etc. of Tax Prepayment Relating to Income Tax for 2024 caption: machine translation, not official art-41-3-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-4 **第一項** 居住者の令和六年分の所得税に係る予定納税額（所得税法第二条第一項第三十六号に規定する予定納税額をいう。以下この条及び第四十一条の三の六において同じ。）の納期及び予定納税額の減額の承認の申請の期限については、次に定めるところによる。 art-41-3-4/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-4/par-1 The payment period of the tax prepayment (meaning the tax prepayment prescribed in Article 2, paragraph (1), item (xxxvi) of the Income Tax Act; the same applies hereinafter in this Article and Article 41-3-6) relating to the income tax of a resident for 2024 and the time limit for applying for approval for a reduction of the tax prepayment are as follows: machine translation, not official **一** 所得税法第百四条の規定の適用については、同条第一項中「同月三十一日」とあるのは、「九月三十日」とする。 art-41-3-4/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-4/par-1/item-1 with regard to the application of the provisions of Article 104 of the Income Tax Act, the phrase "July 31" in paragraph (1) of that Article is deemed to be replaced with "September 30"; machine translation, not official **二** 所得税法第百十一条の規定の適用については、同条第一項中「その年七月十五日」とあるのは「その年七月三十一日」と、同条第三項中「経過した日」とあるのは「経過した日（第一項の申請の期限に係る同日が令和六年七月三十一日以前である場合には、同日）」とする。 art-41-3-4/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-4/par-1/item-2 with regard to the application of the provisions of Article 111 of the Income Tax Act, the phrase "July 15 of that year" in paragraph (1) of that Article is deemed to be replaced with "July 31 of that year", and the phrase "the day on which it has elapsed" in paragraph (3) of that Article with "the day on which it has elapsed (or, if that day relating to the time limit for the application under paragraph (1) is on or before July 31, 2024, that date)". machine translation, not official --- ## Cites - art-41-3-4/par-1: 所得税法第二条第一項第三十六号 → 所得税法 第二条第一項第三十六号 (Article 2, paragraph (1), item (xxxvi)), art-2/par-1/item-36 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-36 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-36 - art-41-3-4/par-1: この条 → 租税特別措置法 第四十一条の三の四 (Article 41-3-4), art-41-3-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-4 - art-41-3-4/par-1: 第四十一条の三の六 → 租税特別措置法 第四十一条の三の六 (Article 41-3-6), art-41-3-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-6 - art-41-3-4/par-1/item-1: 所得税法第百四条 → 所得税法 第百四条 (Article 104), art-104 — https://japanlaw.org/ja/income-tax-act/art-104 · https://japanlaw.org/l/340AC0000000033/art-104 - art-41-3-4/par-1/item-1: 同条第一項 → 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 · https://japanlaw.org/l/340AC0000000033/art-104/par-1 - art-41-3-4/par-1/item-2: 所得税法第百十一条 → 所得税法 第百十一条 (Article 111), art-111 — https://japanlaw.org/ja/income-tax-act/art-111 · https://japanlaw.org/l/340AC0000000033/art-111 - art-41-3-4/par-1/item-2: 同条第一項 → 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 · https://japanlaw.org/l/340AC0000000033/art-111/par-1 - art-41-3-4/par-1/item-2: 同条第三項 → 所得税法 第百十一条第三項 (Article 111, paragraph (3)), art-111/par-3 — https://japanlaw.org/ja/income-tax-act/art-111/par-3 · https://japanlaw.org/l/340AC0000000033/art-111/par-3 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 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 · https://japanlaw.org/l/423AC0000000117/art-33/par-1 - 租税特別措置法 第四十一条の三の四第一項（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 · https://japanlaw.org/l/332AC0000000026/art-41-3-4/par-1 - 租税特別措置法 第四十一条の三の五第一項（令和六年分の所得税に係る予定納税に係る特別控除の額の控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-5/par-1 - 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 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-1 - 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 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-3 - 租税特別措置法 第四十一条の三の六第四項第一号（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/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-4/item-1 - 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 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-6 - 租税特別措置法 第四十一条の三の十第一項（政令への委任） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-10/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-078, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07