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

(予定納税額の減額の承認の申請に対する処分)
第百十三条  税務署長は、前条第一項の申請書の提出があつた場合には、その調査により、その申請に係る同項に規定する申告納税見積額（以下この条において「申告納税見積額」という。）を認め、若しくは申告納税見積額を定めて、第百十一条第一項若しくは第二項（予定納税額の減額の承認の申請）の承認をし、又はその申請を却下する。

Reaching of Dispositions on Applications for Approval for a Reduction of Tax Prepayments
Article 113  When a paper-based application referred to in paragraph (1) of the preceding Article is submitted, the district tax office director undertakes an examination and either verifies the estimated tax due on filing provided for in that paragraph which is indicated in the application (hereinafter referred to as the "estimated tax due on filing" in this Article) or establishes the estimated tax due on filing; following which the director either gives the approval referred to in Article 111, paragraph (1) or paragraph (2) (Applying for Approval for a Reduction of Tax Prepayments) or denies the application.一  その申請に係る申告納税見積額の計算の基準となる日までに生じた事業の全部若しくは一部の廃止、休止若しくは転換、失業、災害、盗難若しくは横領による損害又は第七十三条第二項（医療費の意義）に規定する医療費の支払により、同日の現況による申告納税見積額がその承認により減額されるべき予定納税額の計算の基礎となつた予定納税基準額又は申告納税見積額に満たなくなると認められる場合(i)  it is found that, because of damage arising from a full or partial business discontinuation, suspension, or conversion; from unemployment, Disaster, robbery, or misappropriation; or from the payment of medical expenses prescribed in Article 73, paragraph (2) (Significance of Medical Expenses) by the base date indicated in the application for calculating the estimated tax due on filing, the estimated tax due on filing based on the Resident's circumstances as of that base date will not reach the tax prepayment calculation base or estimated tax due on filing which has been used as the basis for calculating the Tax Prepayments that would be reduced pursuant to the approval;二  前号に掲げる場合のほか、その申請に係る申告納税見積額の計算の基準となる日の現況による申告納税見積額がその承認により減額されるべき予定納税額の計算の基礎となつた予定納税基準額又は申告納税見積額の十分の七に相当する金額以下となると認められる場合(ii)  in a case other than as set forth in the preceding item, if it is found that the estimated tax due on filing based on the Resident's circumstances as of the base date indicated in the application for calculating the estimated tax due on filing will constitute an amount equivalent to or less than 70% of the tax prepayment calculation base or the estimated tax due on filing that has been used as the basis for calculating the Tax Prepayments that would be reduced pursuant to the approval.

税務署長は、前条第一項の申請書の提出があつた場合において、次の各号のいずれか一に該当するときは、前項の承認をしなければならない。

If a paper-based application referred to in paragraph (1) of the preceding Article is submitted and falls under one of the following items, the district tax office director must give the approval referred to in the preceding paragraph:一  その申請に係る申告納税見積額の計算の基準となる日までに生じた事業の全部若しくは一部の廃止、休止若しくは転換、失業、災害、盗難若しくは横領による損害又は第七十三条第二項（医療費の意義）に規定する医療費の支払により、同日の現況による申告納税見積額がその承認により減額されるべき予定納税額の計算の基礎となつた予定納税基準額又は申告納税見積額に満たなくなると認められる場合(i)  it is found that, because of damage arising from a full or partial business discontinuation, suspension, or conversion; from unemployment, Disaster, robbery, or misappropriation; or from the payment of medical expenses prescribed in Article 73, paragraph (2) (Significance of Medical Expenses) by the base date indicated in the application for calculating the estimated tax due on filing, the estimated tax due on filing based on the Resident's circumstances as of that base date will not reach the tax prepayment calculation base or estimated tax due on filing which has been used as the basis for calculating the Tax Prepayments that would be reduced pursuant to the approval;二  前号に掲げる場合のほか、その申請に係る申告納税見積額の計算の基準となる日の現況による申告納税見積額がその承認により減額されるべき予定納税額の計算の基礎となつた予定納税基準額又は申告納税見積額の十分の七に相当する金額以下となると認められる場合(ii)  in a case other than as set forth in the preceding item, if it is found that the estimated tax due on filing based on the Resident's circumstances as of the base date indicated in the application for calculating the estimated tax due on filing will constitute an amount equivalent to or less than 70% of the tax prepayment calculation base or the estimated tax due on filing that has been used as the basis for calculating the Tax Prepayments that would be reduced pursuant to the approval.

第一項の処分をした税務署長は、同項の申請書を提出した居住者に対し、その認めた申告納税見積額及び当該申告納税見積額に基づき計算した予定納税額を通知し、又は理由を附して、その定めた申告納税見積額及び当該申告納税見積額に基づき計算した予定納税額を通知し若しくは却下の旨を通知する。

Having reached a disposition as referred to in paragraph (1), the district tax office director must either notify the Resident that submitted the paper-based application referred to in that paragraph of the estimated tax due on filing that the director has verified and of the Tax Prepayments calculated based on that estimated tax due on filing; notify the Resident of the estimated tax due on filing that the director has established and of the Tax Prepayments calculated based on that estimated tax due on filing and inform the Resident of the reason therefor; or notify the Resident that the application is denied and inform the Resident of the reason therefor.一  その申請に係る申告納税見積額の計算の基準となる日までに生じた事業の全部若しくは一部の廃止、休止若しくは転換、失業、災害、盗難若しくは横領による損害又は第七十三条第二項（医療費の意義）に規定する医療費の支払により、同日の現況による申告納税見積額がその承認により減額されるべき予定納税額の計算の基礎となつた予定納税基準額又は申告納税見積額に満たなくなると認められる場合(i)  it is found that, because of damage arising from a full or partial business discontinuation, suspension, or conversion; from unemployment, Disaster, robbery, or misappropriation; or from the payment of medical expenses prescribed in Article 73, paragraph (2) (Significance of Medical Expenses) by the base date indicated in the application for calculating the estimated tax due on filing, the estimated tax due on filing based on the Resident's circumstances as of that base date will not reach the tax prepayment calculation base or estimated tax due on filing which has been used as the basis for calculating the Tax Prepayments that would be reduced pursuant to the approval;二  前号に掲げる場合のほか、その申請に係る申告納税見積額の計算の基準となる日の現況による申告納税見積額がその承認により減額されるべき予定納税額の計算の基礎となつた予定納税基準額又は申告納税見積額の十分の七に相当する金額以下となると認められる場合(ii)  in a case other than as set forth in the preceding item, if it is found that the estimated tax due on filing based on the Resident's circumstances as of the base date indicated in the application for calculating the estimated tax due on filing will constitute an amount equivalent to or less than 70% of the tax prepayment calculation base or the estimated tax due on filing that has been used as the basis for calculating the Tax Prepayments that would be reduced pursuant to the approval.

第百十一条第一項又は第二項第二号の規定による申請に基づき第一項の承認があつた場合において、前項の規定により通知された申告納税見積額が第百五条ただし書（予定納税基準額の計算の特例）又は第百八条ただし書（特別農業所得者の予定納税基準額の計算の特例）の規定により計算した予定納税基準額をこえることとなつたときは、その承認は、なかつたものとみなす。

If the approval referred to in paragraph (1) is given based on the filing of an application under Article 111, paragraph (1) or paragraph (2), item (ii) but the estimated tax due on filing of which the Resident is notified pursuant to the preceding paragraph comes to exceed the tax prepayment calculation base calculated pursuant to the provisions of the proviso to Article 105 (Special Provisions on Calculating Tax Prepayment Calculation Base) or the proviso to Article 108 (Special Provisions on Calculating Tax Prepayment Calculation Base for Special Farming Income Earners), that approval is deemed not to have been given.一  その申請に係る申告納税見積額の計算の基準となる日までに生じた事業の全部若しくは一部の廃止、休止若しくは転換、失業、災害、盗難若しくは横領による損害又は第七十三条第二項（医療費の意義）に規定する医療費の支払により、同日の現況による申告納税見積額がその承認により減額されるべき予定納税額の計算の基礎となつた予定納税基準額又は申告納税見積額に満たなくなると認められる場合(i)  it is found that, because of damage arising from a full or partial business discontinuation, suspension, or conversion; from unemployment, Disaster, robbery, or misappropriation; or from the payment of medical expenses prescribed in Article 73, paragraph (2) (Significance of Medical Expenses) by the base date indicated in the application for calculating the estimated tax due on filing, the estimated tax due on filing based on the Resident's circumstances as of that base date will not reach the tax prepayment calculation base or estimated tax due on filing which has been used as the basis for calculating the Tax Prepayments that would be reduced pursuant to the approval;二  前号に掲げる場合のほか、その申請に係る申告納税見積額の計算の基準となる日の現況による申告納税見積額がその承認により減額されるべき予定納税額の計算の基礎となつた予定納税基準額又は申告納税見積額の十分の七に相当する金額以下となると認められる場合(ii)  in a case other than as set forth in the preceding item, if it is found that the estimated tax due on filing based on the Resident's circumstances as of the base date indicated in the application for calculating the estimated tax due on filing will constitute an amount equivalent to or less than 70% of the tax prepayment calculation base or the estimated tax due on filing that has been used as the basis for calculating the Tax Prepayments that would be reduced pursuant to the approval.