法令翻訳 http://www.japaneselawtranslat...ky=&page=3

(特別農業所得者に対する予定納税額等の通知)
第百九条  税務署長は、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についてその年九月十五日の現況によりその予定納税基準額を計算し、その年十月十五日までに、その者に対し、その予定納税基準額及び第二期において納付すべき予定納税額を書面により通知する。

Notifying Special Farming Income Earners of Tax Prepayments
Article 109  The district tax office director calculates the tax prepayment calculation base for a Resident that is required to make a payment under Article 107, paragraph (1) (Paying Tax Prepayments by Special Farming Income Earners) based on the Resident's circumstances as of September 15 of the relevant year, and notifies the Resident via a paper-based notice by October 15 of that year of the tax prepayment calculation base and the Tax Prepayment that the Resident must make during the second term.

税務署長は、前項の予定納税基準額が前条ただし書の規定により計算されるべきこととなつた場合には、同項の居住者に対し、書面によりその旨を通知する。

If it comes to be necessary for the tax prepayment calculation base referred to in the preceding paragraph to be calculated pursuant to the proviso to the preceding Article, the district tax office director must notify the Resident referred to in that paragraph of this via a paper-based notice.

前二項の規定による通知は、第百七条第一項の規定による納付をすべき居住者からその者の前年分の所得税につき確定申告書の提出を受け、又は当該所得税につき決定をした税務署長（その後当該所得税の納税地に異動があつた場合には、政令で定める税務署長）が行なう。

Notice under the provisions of the preceding two paragraphs is issued by the district tax office director that has received a Tax Return for the previous year's income taxes from a Resident that is required to make a payment under Article 107, paragraph (1), or by the district tax office director that has reached a Tax-Office Decision on the income taxes (or by the district tax office director prescribed by Cabinet Order, if the locality in which the Resident pays income taxes changes subsequent to such a decision).