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日本法令外国語訳データベースシステム - [法令本文表示] - 所得税法 | 平成二十一年法律第十三号 改正
(確定所得申告) 第百二十条 居住者は、その年分の総所得金額、退職所得金額及び山林所得金額の合計額が第二章第四節（所得控除）の規定による雑損控除その他の控除の額の合計額を超える場合において、当該総所得金額、退職所得金額又は山林所得金額からこれらの控除の額を第八十七条第二項（所得控除の順序）の規定に準じて控除した後の金額をそれぞれ課税総所得金額、課税退職所得金額又は課税山林所得金額とみなして第八十九条（税率）の規定を適用して計算した場合の所得税の額の合計額が配当控除の額を超えるときは、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、第三期（その年の翌年二月十六日から三月十五日までの期間をいう。以下この節において同じ。）において、税務署長に対し、次に掲げる事項を記載した申告書を提出しなければならない。(Filing an Income Tax Return) Article 120 If the sum total of a Resident's gross income, retirement income, and timber income for the year exceeds the sum of any casualty loss deduction under Chapter II, Section 4 (Deductions from Income) and other deductions; and if the sum total of income taxes calculated when the Resident's gross income, retirement income, and timber income less the aforementioned deductions taken pursuant to Article 87, paragraph (2) (Procedures for Deductions from Income) are deemed to be the Resident's taxable gross income, taxable retirement income, and taxable timber income and Article 89 (Tax Rates) is applied, exceeds dividend tax credits, the Resident must file a return with the district tax office director during the third term (meaning during the period from February 16 to March 15 of the year following the year in question; hereinafter the same applies in this Section) giving the following information, unless the Resident files a return under Article 123, paragraph (1) (Filing Tax Returns Showing Losses):- 一 その年分の総所得金額、退職所得金額及び山林所得金額並びに第二章第四節の規定による雑損控除その他の控除の額並びに課税総所得金額、課税退職所得金額及び課税山林所得金額又は純損失の金額
- (i) the gross income, retirement income, and timber income for the year; the casualty loss deduction as under Chapter II, Section 4 and other deductions; and the taxable gross income, taxable retirement income, and taxable timber income or Net Loss for the year;
- 二 第九十条第一項（変動所得及び臨時所得の平均課税）の規定の適用を受ける場合には、その年分の変動所得の金額及び臨時所得の金額並びに同条第三項に規定する平均課税対象金額
- (ii) if the Resident is applying Article 90, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income), the Fluctuating Income and Ad Hoc Income and the average taxable amount prescribed in paragraph (3) of that Article for the year;
- 三 第一号に掲げる課税総所得金額、課税退職所得金額及び課税山林所得金額につき第三章（税額の計算）の規定を適用して計算した所得税の額
- (iii) the income taxes calculated when Chapter III (Calculating the Amount of Taxes) is applied for the taxable gross income, taxable retirement income, and taxable timber income set forth in item (i);
- 四 前号に掲げる所得税の額の計算上控除しきれなかつた外国税額控除の額がある場合には、その控除しきれなかつた金額
- (iv) any part of a foreign tax credit that is not fully offset during the calculation of the amount of income taxes set forth in the preceding item;
- 五 第一号に掲げる総所得金額若しくは退職所得金額又は純損失の金額の計算の基礎となつた各種所得につき源泉徴収をされた又はされるべき所得税の額（当該所得税の額のうちに、第百二十七条第一項から第三項まで（年の中途で出国をする場合の確定申告）の規定による申告書を提出したことにより、又は当該申告書に係る所得税につき更正若しくは決定を受けたことにより還付される金額その他政令で定める金額がある場合には、当該金額を控除した金額。以下この項において「源泉徴収税額」という。）がある場合には、第三号に掲げる所得税の額からその源泉徴収税額を控除した金額
- (v) the income taxes set forth in item (iii) less any income taxes that have been or will be Withheld from Each Class of Income that is used as the basis for calculating gross income and retirement income or Net Loss as set forth in item (i) (or the income taxes that have been or will be Withheld less any part thereof that constitutes an amount to be refunded based on the Resident's having filed a return as under Article 127, paragraphs (1) through (3) (Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year) or based on the income tax connected with that return having been subject to a Reassessment or Tax-Office Decision; and less any part thereof that constitutes an amount prescribed by Cabinet Order; hereinafter referred to as the "tax withheld" in this paragraph);
- 六 前号に掲げる金額の計算上控除しきれなかつた源泉徴収税額がある場合には、その控除しきれなかつた金額
- (vi) any part of the tax withheld that is not fully offset when the amount set forth in the preceding item is calculated;
- 七 その年分の予納税額がある場合には、第三号に掲げる所得税の額（源泉徴収税額がある場合には、第五号に掲げる金額）から当該予納税額を控除した金額
- (vii) the amount arrived at when any prepaid taxes for the year are deducted from the amount of income taxes set forth in item (iii) (or from the amount set forth in item (v), if there is any tax withheld);
- 八 前号に掲げる金額の計算上控除しきれなかつた予納税額がある場合には、その控除しきれなかつた金額
- (viii) any part of the prepaid taxes that is not fully offset when the amount set forth in the preceding item is calculated;
- 九 第一号に掲げる総所得金額の計算の基礎となつた各種所得の金額のうちに譲渡所得の金額、一時所得の金額、雑所得の金額、雑所得に該当しない変動所得の金額又は雑所得に該当しない臨時所得の金額がある場合には、これらの金額及び一時所得、雑所得又は雑所得に該当しない臨時所得について源泉徴収をされた又はされるべき所得税の額
- (ix) Income in Each Class that was used as the basis for calculating the gross income set forth in item (i) which constitutes capital gains, occasional income, miscellaneous income, Fluctuating Income not falling under the category of miscellaneous income, or Ad Hoc Income not falling under the category of miscellaneous income, and the income taxes that were or should be Withheld from occasional income, miscellaneous income, or Ad Hoc Income not falling under the category of miscellaneous income;
- 十 その年において特別農業所得者である場合には、その旨
- (x) an indication that the person is a Special Farming Income Earner in the year, if this is the case;
- 十一 第一号から第九号までに掲げる金額の計算の基礎その他財務省令で定める事項
- (xi) the basis for calculating the amounts set forth in items (i) through (ix), and any information prescribed by Ministry of Finance Order.
- 一 予定納税額
- (i) Tax Prepayments;
- 二 その年において第百二十七条第一項の規定に該当して、第百三十条（出国の場合の確定申告による納付）又は国税通則法第三十五条第二項（期限後申告等による納付）の規定により納付した又は納付すべき所得税の額
- (ii) the income taxes that have been or are required to be paid for the year, pursuant to the provisions of Article 130 (Payment upon Filing If the Taxpayer Will Be Absent From Japan) or Article 35, paragraph (2) (Payment When Filing After the Deadline) of the Act on General Rules for National Taxes, due to the taxpayer's falling under the provisions of Article 127, paragraph (1).
- 一 第一項の規定による申告書に雑損控除、医療費控除、社会保険料控除（第七十四条第二項第五号（社会保険料控除）に掲げる社会保険料に係るものに限る。）、小規模企業共済等掛金控除、生命保険料控除、地震保険料控除又は寄附金控除に関する事項の記載をする居住者これらの控除を受ける金額の計算の基礎となる金額その他の事項を証する書類
- (i) a Resident making an entry for a casualty loss deduction, medical expenses deduction, social insurance premium deduction (but only one for social insurance premiums as set forth in Article 74, paragraph (2), item (v) (Social Insurance Premium Deduction)), deduction for small enterprise-based mutual aid premiums and similar payments, life insurance premium deduction, earthquake insurance premium deduction, or donation deduction in a return under paragraph (1):a document evidencing particulars such as the amount used as the basis for calculating the amount of the deduction that the Resident is taking;
- 二 第一項の規定による申告書に、第二条第一項第三十二号ロ又はハ（定義）に掲げる者に係る勤労学生控除に関する事項の記載をする居住者これらの者に該当する旨を証する書類
- (ii) a Resident making an entry for a working student deduction as a person set forth in Article 2, paragraph (1), item (xxxii), (b) or (c) (Definitions) in a return under paragraph (1):a document evidencing that the Resident falls under that category of person;
- 三 その年において第四編第二章（給与所得に係る源泉徴収）、第三章（退職所得に係る源泉徴収）又は第三章の二（公的年金等に係る源泉徴収）の規定により源泉徴収をされる給与所得、退職所得又は第三十五条第三項（公的年金等の定義）に規定する公的年金等に係る雑所得を有する居住者第二百二十六条第一項から第三項まで及び第四項ただし書（源泉徴収票）の規定により交付される源泉徴収票
- (iii) a Resident with salary income, retirement income, or miscellaneous income arising from a public pension or retirement package as prescribed in Article 35, paragraph (3) (Definition of Public Pensions and Retirement Packages) for the year, which is subject to withholding pursuant to Chapter II (Withholding Taxes from Salary Income), Chapter III (Withholding Taxes from Retirement Income), or Chapter III-2 (Withholding Taxes from Public Pensions) of Part IV:a withholding receipt issued pursuant to one of paragraphs (1) through (3) and the proviso to paragraph (4) of Article 226 (Withholding Receipts).
前項第七号及び第八号に規定する予納税額とは、次に掲げる税額の合計額（当該税額のうちに、第百二十七条第一項から第三項までの規定による申告書を提出したことにより、又は当該申告書に係る所得税につき更正若しくは決定を受けたことにより還付される金額がある場合には、当該金額を控除した金額）をいう。The prepaid taxes as prescribed in item (vii) and item (viii) of the preceding paragraph means the sum total of the following tax amounts (or the sum total of the following tax amounts less any part of those amounts that constitutes an amount to be refunded based on the taxpayer's having filed a return as under Article 127, paragraphs (1) through (3) or based on the income taxes connected with such a return having been subject to a Reassessment or Tax-Office Decision):- 一 その年分の総所得金額、退職所得金額及び山林所得金額並びに第二章第四節の規定による雑損控除その他の控除の額並びに課税総所得金額、課税退職所得金額及び課税山林所得金額又は純損失の金額
- (i) the gross income, retirement income, and timber income for the year; the casualty loss deduction as under Chapter II, Section 4 and other deductions; and the taxable gross income, taxable retirement income, and taxable timber income or Net Loss for the year;
- 二 第九十条第一項（変動所得及び臨時所得の平均課税）の規定の適用を受ける場合には、その年分の変動所得の金額及び臨時所得の金額並びに同条第三項に規定する平均課税対象金額
- (ii) if the Resident is applying Article 90, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income), the Fluctuating Income and Ad Hoc Income and the average taxable amount prescribed in paragraph (3) of that Article for the year;
- 三 第一号に掲げる課税総所得金額、課税退職所得金額及び課税山林所得金額につき第三章（税額の計算）の規定を適用して計算した所得税の額
- (iii) the income taxes calculated when Chapter III (Calculating the Amount of Taxes) is applied for the taxable gross income, taxable retirement income, and taxable timber income set forth in item (i);
- 四 前号に掲げる所得税の額の計算上控除しきれなかつた外国税額控除の額がある場合には、その控除しきれなかつた金額
- (iv) any part of a foreign tax credit that is not fully offset during the calculation of the amount of income taxes set forth in the preceding item;
- 五 第一号に掲げる総所得金額若しくは退職所得金額又は純損失の金額の計算の基礎となつた各種所得につき源泉徴収をされた又はされるべき所得税の額（当該所得税の額のうちに、第百二十七条第一項から第三項まで（年の中途で出国をする場合の確定申告）の規定による申告書を提出したことにより、又は当該申告書に係る所得税につき更正若しくは決定を受けたことにより還付される金額その他政令で定める金額がある場合には、当該金額を控除した金額。以下この項において「源泉徴収税額」という。）がある場合には、第三号に掲げる所得税の額からその源泉徴収税額を控除した金額
- (v) the income taxes set forth in item (iii) less any income taxes that have been or will be Withheld from Each Class of Income that is used as the basis for calculating gross income and retirement income or Net Loss as set forth in item (i) (or the income taxes that have been or will be Withheld less any part thereof that constitutes an amount to be refunded based on the Resident's having filed a return as under Article 127, paragraphs (1) through (3) (Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year) or based on the income tax connected with that return having been subject to a Reassessment or Tax-Office Decision; and less any part thereof that constitutes an amount prescribed by Cabinet Order; hereinafter referred to as the "tax withheld" in this paragraph);
- 六 前号に掲げる金額の計算上控除しきれなかつた源泉徴収税額がある場合には、その控除しきれなかつた金額
- (vi) any part of the tax withheld that is not fully offset when the amount set forth in the preceding item is calculated;
- 七 その年分の予納税額がある場合には、第三号に掲げる所得税の額（源泉徴収税額がある場合には、第五号に掲げる金額）から当該予納税額を控除した金額
- (vii) the amount arrived at when any prepaid taxes for the year are deducted from the amount of income taxes set forth in item (iii) (or from the amount set forth in item (v), if there is any tax withheld);
- 八 前号に掲げる金額の計算上控除しきれなかつた予納税額がある場合には、その控除しきれなかつた金額
- (viii) any part of the prepaid taxes that is not fully offset when the amount set forth in the preceding item is calculated;
- 九 第一号に掲げる総所得金額の計算の基礎となつた各種所得の金額のうちに譲渡所得の金額、一時所得の金額、雑所得の金額、雑所得に該当しない変動所得の金額又は雑所得に該当しない臨時所得の金額がある場合には、これらの金額及び一時所得、雑所得又は雑所得に該当しない臨時所得について源泉徴収をされた又はされるべき所得税の額
- (ix) Income in Each Class that was used as the basis for calculating the gross income set forth in item (i) which constitutes capital gains, occasional income, miscellaneous income, Fluctuating Income not falling under the category of miscellaneous income, or Ad Hoc Income not falling under the category of miscellaneous income, and the income taxes that were or should be Withheld from occasional income, miscellaneous income, or Ad Hoc Income not falling under the category of miscellaneous income;
- 十 その年において特別農業所得者である場合には、その旨
- (x) an indication that the person is a Special Farming Income Earner in the year, if this is the case;
- 十一 第一号から第九号までに掲げる金額の計算の基礎その他財務省令で定める事項
- (xi) the basis for calculating the amounts set forth in items (i) through (ix), and any information prescribed by Ministry of Finance Order.
- 一 予定納税額
- (i) Tax Prepayments;
- 二 その年において第百二十七条第一項の規定に該当して、第百三十条（出国の場合の確定申告による納付）又は国税通則法第三十五条第二項（期限後申告等による納付）の規定により納付した又は納付すべき所得税の額
- (ii) the income taxes that have been or are required to be paid for the year, pursuant to the provisions of Article 130 (Payment upon Filing If the Taxpayer Will Be Absent From Japan) or Article 35, paragraph (2) (Payment When Filing After the Deadline) of the Act on General Rules for National Taxes, due to the taxpayer's falling under the provisions of Article 127, paragraph (1).
- 一 第一項の規定による申告書に雑損控除、医療費控除、社会保険料控除（第七十四条第二項第五号（社会保険料控除）に掲げる社会保険料に係るものに限る。）、小規模企業共済等掛金控除、生命保険料控除、地震保険料控除又は寄附金控除に関する事項の記載をする居住者これらの控除を受ける金額の計算の基礎となる金額その他の事項を証する書類
- (i) a Resident making an entry for a casualty loss deduction, medical expenses deduction, social insurance premium deduction (but only one for social insurance premiums as set forth in Article 74, paragraph (2), item (v) (Social Insurance Premium Deduction)), deduction for small enterprise-based mutual aid premiums and similar payments, life insurance premium deduction, earthquake insurance premium deduction, or donation deduction in a return under paragraph (1):a document evidencing particulars such as the amount used as the basis for calculating the amount of the deduction that the Resident is taking;
- 二 第一項の規定による申告書に、第二条第一項第三十二号ロ又はハ（定義）に掲げる者に係る勤労学生控除に関する事項の記載をする居住者これらの者に該当する旨を証する書類
- (ii) a Resident making an entry for a working student deduction as a person set forth in Article 2, paragraph (1), item (xxxii), (b) or (c) (Definitions) in a return under paragraph (1):a document evidencing that the Resident falls under that category of person;
- 三 その年において第四編第二章（給与所得に係る源泉徴収）、第三章（退職所得に係る源泉徴収）又は第三章の二（公的年金等に係る源泉徴収）の規定により源泉徴収をされる給与所得、退職所得又は第三十五条第三項（公的年金等の定義）に規定する公的年金等に係る雑所得を有する居住者第二百二十六条第一項から第三項まで及び第四項ただし書（源泉徴収票）の規定により交付される源泉徴収票
- (iii) a Resident with salary income, retirement income, or miscellaneous income arising from a public pension or retirement package as prescribed in Article 35, paragraph (3) (Definition of Public Pensions and Retirement Packages) for the year, which is subject to withholding pursuant to Chapter II (Withholding Taxes from Salary Income), Chapter III (Withholding Taxes from Retirement Income), or Chapter III-2 (Withholding Taxes from Public Pensions) of Part IV:a withholding receipt issued pursuant to one of paragraphs (1) through (3) and the proviso to paragraph (4) of Article 226 (Withholding Receipts).
次の各号に掲げる居住者が第一項の規定による申告書を提出する場合には、政令で定めるところにより、当該各号に定める書類を当該申告書に添付し、又は当該申告書の提出の際提示しなければならない。If filing a return under paragraph (1), a Resident as set forth in one of the following items must include the document that the item prescribes with that return or submit it at the time of filing the return, as prescribed by Cabinet Order:- 一 その年分の総所得金額、退職所得金額及び山林所得金額並びに第二章第四節の規定による雑損控除その他の控除の額並びに課税総所得金額、課税退職所得金額及び課税山林所得金額又は純損失の金額
- (i) the gross income, retirement income, and timber income for the year; the casualty loss deduction as under Chapter II, Section 4 and other deductions; and the taxable gross income, taxable retirement income, and taxable timber income or Net Loss for the year;
- 二 第九十条第一項（変動所得及び臨時所得の平均課税）の規定の適用を受ける場合には、その年分の変動所得の金額及び臨時所得の金額並びに同条第三項に規定する平均課税対象金額
- (ii) if the Resident is applying Article 90, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income), the Fluctuating Income and Ad Hoc Income and the average taxable amount prescribed in paragraph (3) of that Article for the year;
- 三 第一号に掲げる課税総所得金額、課税退職所得金額及び課税山林所得金額につき第三章（税額の計算）の規定を適用して計算した所得税の額
- (iii) the income taxes calculated when Chapter III (Calculating the Amount of Taxes) is applied for the taxable gross income, taxable retirement income, and taxable timber income set forth in item (i);
- 四 前号に掲げる所得税の額の計算上控除しきれなかつた外国税額控除の額がある場合には、その控除しきれなかつた金額
- (iv) any part of a foreign tax credit that is not fully offset during the calculation of the amount of income taxes set forth in the preceding item;
- 五 第一号に掲げる総所得金額若しくは退職所得金額又は純損失の金額の計算の基礎となつた各種所得につき源泉徴収をされた又はされるべき所得税の額（当該所得税の額のうちに、第百二十七条第一項から第三項まで（年の中途で出国をする場合の確定申告）の規定による申告書を提出したことにより、又は当該申告書に係る所得税につき更正若しくは決定を受けたことにより還付される金額その他政令で定める金額がある場合には、当該金額を控除した金額。以下この項において「源泉徴収税額」という。）がある場合には、第三号に掲げる所得税の額からその源泉徴収税額を控除した金額
- (v) the income taxes set forth in item (iii) less any income taxes that have been or will be Withheld from Each Class of Income that is used as the basis for calculating gross income and retirement income or Net Loss as set forth in item (i) (or the income taxes that have been or will be Withheld less any part thereof that constitutes an amount to be refunded based on the Resident's having filed a return as under Article 127, paragraphs (1) through (3) (Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year) or based on the income tax connected with that return having been subject to a Reassessment or Tax-Office Decision; and less any part thereof that constitutes an amount prescribed by Cabinet Order; hereinafter referred to as the "tax withheld" in this paragraph);
- 六 前号に掲げる金額の計算上控除しきれなかつた源泉徴収税額がある場合には、その控除しきれなかつた金額
- (vi) any part of the tax withheld that is not fully offset when the amount set forth in the preceding item is calculated;
- 七 その年分の予納税額がある場合には、第三号に掲げる所得税の額（源泉徴収税額がある場合には、第五号に掲げる金額）から当該予納税額を控除した金額
- (vii) the amount arrived at when any prepaid taxes for the year are deducted from the amount of income taxes set forth in item (iii) (or from the amount set forth in item (v), if there is any tax withheld);
- 八 前号に掲げる金額の計算上控除しきれなかつた予納税額がある場合には、その控除しきれなかつた金額
- (viii) any part of the prepaid taxes that is not fully offset when the amount set forth in the preceding item is calculated;
- 九 第一号に掲げる総所得金額の計算の基礎となつた各種所得の金額のうちに譲渡所得の金額、一時所得の金額、雑所得の金額、雑所得に該当しない変動所得の金額又は雑所得に該当しない臨時所得の金額がある場合には、これらの金額及び一時所得、雑所得又は雑所得に該当しない臨時所得について源泉徴収をされた又はされるべき所得税の額
- (ix) Income in Each Class that was used as the basis for calculating the gross income set forth in item (i) which constitutes capital gains, occasional income, miscellaneous income, Fluctuating Income not falling under the category of miscellaneous income, or Ad Hoc Income not falling under the category of miscellaneous income, and the income taxes that were or should be Withheld from occasional income, miscellaneous income, or Ad Hoc Income not falling under the category of miscellaneous income;
- 十 その年において特別農業所得者である場合には、その旨
- (x) an indication that the person is a Special Farming Income Earner in the year, if this is the case;
- 十一 第一号から第九号までに掲げる金額の計算の基礎その他財務省令で定める事項
- (xi) the basis for calculating the amounts set forth in items (i) through (ix), and any information prescribed by Ministry of Finance Order.
- 一 予定納税額
- (i) Tax Prepayments;
- 二 その年において第百二十七条第一項の規定に該当して、第百三十条（出国の場合の確定申告による納付）又は国税通則法第三十五条第二項（期限後申告等による納付）の規定により納付した又は納付すべき所得税の額
- (ii) the income taxes that have been or are required to be paid for the year, pursuant to the provisions of Article 130 (Payment upon Filing If the Taxpayer Will Be Absent From Japan) or Article 35, paragraph (2) (Payment When Filing After the Deadline) of the Act on General Rules for National Taxes, due to the taxpayer's falling under the provisions of Article 127, paragraph (1).
- 一 第一項の規定による申告書に雑損控除、医療費控除、社会保険料控除（第七十四条第二項第五号（社会保険料控除）に掲げる社会保険料に係るものに限る。）、小規模企業共済等掛金控除、生命保険料控除、地震保険料控除又は寄附金控除に関する事項の記載をする居住者これらの控除を受ける金額の計算の基礎となる金額その他の事項を証する書類
- (i) a Resident making an entry for a casualty loss deduction, medical expenses deduction, social insurance premium deduction (but only one for social insurance premiums as set forth in Article 74, paragraph (2), item (v) (Social Insurance Premium Deduction)), deduction for small enterprise-based mutual aid premiums and similar payments, life insurance premium deduction, earthquake insurance premium deduction, or donation deduction in a return under paragraph (1):a document evidencing particulars such as the amount used as the basis for calculating the amount of the deduction that the Resident is taking;
- 二 第一項の規定による申告書に、第二条第一項第三十二号ロ又はハ（定義）に掲げる者に係る勤労学生控除に関する事項の記載をする居住者これらの者に該当する旨を証する書類
- (ii) a Resident making an entry for a working student deduction as a person set forth in Article 2, paragraph (1), item (xxxii), (b) or (c) (Definitions) in a return under paragraph (1):a document evidencing that the Resident falls under that category of person;
- 三 その年において第四編第二章（給与所得に係る源泉徴収）、第三章（退職所得に係る源泉徴収）又は第三章の二（公的年金等に係る源泉徴収）の規定により源泉徴収をされる給与所得、退職所得又は第三十五条第三項（公的年金等の定義）に規定する公的年金等に係る雑所得を有する居住者第二百二十六条第一項から第三項まで及び第四項ただし書（源泉徴収票）の規定により交付される源泉徴収票
- (iii) a Resident with salary income, retirement income, or miscellaneous income arising from a public pension or retirement package as prescribed in Article 35, paragraph (3) (Definition of Public Pensions and Retirement Packages) for the year, which is subject to withholding pursuant to Chapter II (Withholding Taxes from Salary Income), Chapter III (Withholding Taxes from Retirement Income), or Chapter III-2 (Withholding Taxes from Public Pensions) of Part IV:a withholding receipt issued pursuant to one of paragraphs (1) through (3) and the proviso to paragraph (4) of Article 226 (Withholding Receipts).
その年において不動産所得、事業所得又は山林所得を生ずべき業務を行う居住者が第一項の規定による申告書を提出する場合（当該申告書が青色申告書である場合を除く。）には、財務省令で定めるところにより、これらの所得に係るその年中の総収入金額及び必要経費の内容を記載した書類を当該申告書に添付しなければならない。If filing a return pursuant to paragraph (1) (unless the return is a Blue Return), a Resident conducting business that is meant to generate real property income, business income, or timber income in the relevant year must include a document that indicates the gross revenue for the year arising from those types of income and the details of the necessary expenses with the return, pursuant to Ministry of Finance Order.- 一 その年分の総所得金額、退職所得金額及び山林所得金額並びに第二章第四節の規定による雑損控除その他の控除の額並びに課税総所得金額、課税退職所得金額及び課税山林所得金額又は純損失の金額
- (i) the gross income, retirement income, and timber income for the year; the casualty loss deduction as under Chapter II, Section 4 and other deductions; and the taxable gross income, taxable retirement income, and taxable timber income or Net Loss for the year;
- 二 第九十条第一項（変動所得及び臨時所得の平均課税）の規定の適用を受ける場合には、その年分の変動所得の金額及び臨時所得の金額並びに同条第三項に規定する平均課税対象金額
- (ii) if the Resident is applying Article 90, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income), the Fluctuating Income and Ad Hoc Income and the average taxable amount prescribed in paragraph (3) of that Article for the year;
- 三 第一号に掲げる課税総所得金額、課税退職所得金額及び課税山林所得金額につき第三章（税額の計算）の規定を適用して計算した所得税の額
- (iii) the income taxes calculated when Chapter III (Calculating the Amount of Taxes) is applied for the taxable gross income, taxable retirement income, and taxable timber income set forth in item (i);
- 四 前号に掲げる所得税の額の計算上控除しきれなかつた外国税額控除の額がある場合には、その控除しきれなかつた金額
- (iv) any part of a foreign tax credit that is not fully offset during the calculation of the amount of income taxes set forth in the preceding item;
- 五 第一号に掲げる総所得金額若しくは退職所得金額又は純損失の金額の計算の基礎となつた各種所得につき源泉徴収をされた又はされるべき所得税の額（当該所得税の額のうちに、第百二十七条第一項から第三項まで（年の中途で出国をする場合の確定申告）の規定による申告書を提出したことにより、又は当該申告書に係る所得税につき更正若しくは決定を受けたことにより還付される金額その他政令で定める金額がある場合には、当該金額を控除した金額。以下この項において「源泉徴収税額」という。）がある場合には、第三号に掲げる所得税の額からその源泉徴収税額を控除した金額
- (v) the income taxes set forth in item (iii) less any income taxes that have been or will be Withheld from Each Class of Income that is used as the basis for calculating gross income and retirement income or Net Loss as set forth in item (i) (or the income taxes that have been or will be Withheld less any part thereof that constitutes an amount to be refunded based on the Resident's having filed a return as under Article 127, paragraphs (1) through (3) (Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year) or based on the income tax connected with that return having been subject to a Reassessment or Tax-Office Decision; and less any part thereof that constitutes an amount prescribed by Cabinet Order; hereinafter referred to as the "tax withheld" in this paragraph);
- 六 前号に掲げる金額の計算上控除しきれなかつた源泉徴収税額がある場合には、その控除しきれなかつた金額
- (vi) any part of the tax withheld that is not fully offset when the amount set forth in the preceding item is calculated;
- 七 その年分の予納税額がある場合には、第三号に掲げる所得税の額（源泉徴収税額がある場合には、第五号に掲げる金額）から当該予納税額を控除した金額
- (vii) the amount arrived at when any prepaid taxes for the year are deducted from the amount of income taxes set forth in item (iii) (or from the amount set forth in item (v), if there is any tax withheld);
- 八 前号に掲げる金額の計算上控除しきれなかつた予納税額がある場合には、その控除しきれなかつた金額
- (viii) any part of the prepaid taxes that is not fully offset when the amount set forth in the preceding item is calculated;
- 九 第一号に掲げる総所得金額の計算の基礎となつた各種所得の金額のうちに譲渡所得の金額、一時所得の金額、雑所得の金額、雑所得に該当しない変動所得の金額又は雑所得に該当しない臨時所得の金額がある場合には、これらの金額及び一時所得、雑所得又は雑所得に該当しない臨時所得について源泉徴収をされた又はされるべき所得税の額
- (ix) Income in Each Class that was used as the basis for calculating the gross income set forth in item (i) which constitutes capital gains, occasional income, miscellaneous income, Fluctuating Income not falling under the category of miscellaneous income, or Ad Hoc Income not falling under the category of miscellaneous income, and the income taxes that were or should be Withheld from occasional income, miscellaneous income, or Ad Hoc Income not falling under the category of miscellaneous income;
- 十 その年において特別農業所得者である場合には、その旨
- (x) an indication that the person is a Special Farming Income Earner in the year, if this is the case;
- 十一 第一号から第九号までに掲げる金額の計算の基礎その他財務省令で定める事項
- (xi) the basis for calculating the amounts set forth in items (i) through (ix), and any information prescribed by Ministry of Finance Order.
- 一 予定納税額
- (i) Tax Prepayments;
- 二 その年において第百二十七条第一項の規定に該当して、第百三十条（出国の場合の確定申告による納付）又は国税通則法第三十五条第二項（期限後申告等による納付）の規定により納付した又は納付すべき所得税の額
- (ii) the income taxes that have been or are required to be paid for the year, pursuant to the provisions of Article 130 (Payment upon Filing If the Taxpayer Will Be Absent From Japan) or Article 35, paragraph (2) (Payment When Filing After the Deadline) of the Act on General Rules for National Taxes, due to the taxpayer's falling under the provisions of Article 127, paragraph (1).
- 一 第一項の規定による申告書に雑損控除、医療費控除、社会保険料控除（第七十四条第二項第五号（社会保険料控除）に掲げる社会保険料に係るものに限る。）、小規模企業共済等掛金控除、生命保険料控除、地震保険料控除又は寄附金控除に関する事項の記載をする居住者これらの控除を受ける金額の計算の基礎となる金額その他の事項を証する書類
- (i) a Resident making an entry for a casualty loss deduction, medical expenses deduction, social insurance premium deduction (but only one for social insurance premiums as set forth in Article 74, paragraph (2), item (v) (Social Insurance Premium Deduction)), deduction for small enterprise-based mutual aid premiums and similar payments, life insurance premium deduction, earthquake insurance premium deduction, or donation deduction in a return under paragraph (1):a document evidencing particulars such as the amount used as the basis for calculating the amount of the deduction that the Resident is taking;
- 二 第一項の規定による申告書に、第二条第一項第三十二号ロ又はハ（定義）に掲げる者に係る勤労学生控除に関する事項の記載をする居住者これらの者に該当する旨を証する書類
- (ii) a Resident making an entry for a working student deduction as a person set forth in Article 2, paragraph (1), item (xxxii), (b) or (c) (Definitions) in a return under paragraph (1):a document evidencing that the Resident falls under that category of person;
- 三 その年において第四編第二章（給与所得に係る源泉徴収）、第三章（退職所得に係る源泉徴収）又は第三章の二（公的年金等に係る源泉徴収）の規定により源泉徴収をされる給与所得、退職所得又は第三十五条第三項（公的年金等の定義）に規定する公的年金等に係る雑所得を有する居住者第二百二十六条第一項から第三項まで及び第四項ただし書（源泉徴収票）の規定により交付される源泉徴収票
- (iii) a Resident with salary income, retirement income, or miscellaneous income arising from a public pension or retirement package as prescribed in Article 35, paragraph (3) (Definition of Public Pensions and Retirement Packages) for the year, which is subject to withholding pursuant to Chapter II (Withholding Taxes from Salary Income), Chapter III (Withholding Taxes from Retirement Income), or Chapter III-2 (Withholding Taxes from Public Pensions) of Part IV:a withholding receipt issued pursuant to one of paragraphs (1) through (3) and the proviso to paragraph (4) of Article 226 (Withholding Receipts).
その年において非永住者であつた期間を有する居住者が第一項の規定による申告書を提出する場合には、その者の国籍、国内に住所又は居所を有していた期間その他の財務省令で定める事項を記載した書類を当該申告書に添付しなければならない。If filing a return under paragraph (1), a Resident that was a Non-Permanent Resident for any part of the year must include a document giving the nationality thereof, the period during which the Resident was domiciled or resided in Japan, and any other information prescribed by Ministry of Finance Order, with the return.- 一 その年分の総所得金額、退職所得金額及び山林所得金額並びに第二章第四節の規定による雑損控除その他の控除の額並びに課税総所得金額、課税退職所得金額及び課税山林所得金額又は純損失の金額
- (i) the gross income, retirement income, and timber income for the year; the casualty loss deduction as under Chapter II, Section 4 and other deductions; and the taxable gross income, taxable retirement income, and taxable timber income or Net Loss for the year;
- 二 第九十条第一項（変動所得及び臨時所得の平均課税）の規定の適用を受ける場合には、その年分の変動所得の金額及び臨時所得の金額並びに同条第三項に規定する平均課税対象金額
- (ii) if the Resident is applying Article 90, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income), the Fluctuating Income and Ad Hoc Income and the average taxable amount prescribed in paragraph (3) of that Article for the year;
- 三 第一号に掲げる課税総所得金額、課税退職所得金額及び課税山林所得金額につき第三章（税額の計算）の規定を適用して計算した所得税の額
- (iii) the income taxes calculated when Chapter III (Calculating the Amount of Taxes) is applied for the taxable gross income, taxable retirement income, and taxable timber income set forth in item (i);
- 四 前号に掲げる所得税の額の計算上控除しきれなかつた外国税額控除の額がある場合には、その控除しきれなかつた金額
- (iv) any part of a foreign tax credit that is not fully offset during the calculation of the amount of income taxes set forth in the preceding item;
- 五 第一号に掲げる総所得金額若しくは退職所得金額又は純損失の金額の計算の基礎となつた各種所得につき源泉徴収をされた又はされるべき所得税の額（当該所得税の額のうちに、第百二十七条第一項から第三項まで（年の中途で出国をする場合の確定申告）の規定による申告書を提出したことにより、又は当該申告書に係る所得税につき更正若しくは決定を受けたことにより還付される金額その他政令で定める金額がある場合には、当該金額を控除した金額。以下この項において「源泉徴収税額」という。）がある場合には、第三号に掲げる所得税の額からその源泉徴収税額を控除した金額
- (v) the income taxes set forth in item (iii) less any income taxes that have been or will be Withheld from Each Class of Income that is used as the basis for calculating gross income and retirement income or Net Loss as set forth in item (i) (or the income taxes that have been or will be Withheld less any part thereof that constitutes an amount to be refunded based on the Resident's having filed a return as under Article 127, paragraphs (1) through (3) (Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year) or based on the income tax connected with that return having been subject to a Reassessment or Tax-Office Decision; and less any part thereof that constitutes an amount prescribed by Cabinet Order; hereinafter referred to as the "tax withheld" in this paragraph);
- 六 前号に掲げる金額の計算上控除しきれなかつた源泉徴収税額がある場合には、その控除しきれなかつた金額
- (vi) any part of the tax withheld that is not fully offset when the amount set forth in the preceding item is calculated;
- 七 その年分の予納税額がある場合には、第三号に掲げる所得税の額（源泉徴収税額がある場合には、第五号に掲げる金額）から当該予納税額を控除した金額
- (vii) the amount arrived at when any prepaid taxes for the year are deducted from the amount of income taxes set forth in item (iii) (or from the amount set forth in item (v), if there is any tax withheld);
- 八 前号に掲げる金額の計算上控除しきれなかつた予納税額がある場合には、その控除しきれなかつた金額
- (viii) any part of the prepaid taxes that is not fully offset when the amount set forth in the preceding item is calculated;
- 九 第一号に掲げる総所得金額の計算の基礎となつた各種所得の金額のうちに譲渡所得の金額、一時所得の金額、雑所得の金額、雑所得に該当しない変動所得の金額又は雑所得に該当しない臨時所得の金額がある場合には、これらの金額及び一時所得、雑所得又は雑所得に該当しない臨時所得について源泉徴収をされた又はされるべき所得税の額
- (ix) Income in Each Class that was used as the basis for calculating the gross income set forth in item (i) which constitutes capital gains, occasional income, miscellaneous income, Fluctuating Income not falling under the category of miscellaneous income, or Ad Hoc Income not falling under the category of miscellaneous income, and the income taxes that were or should be Withheld from occasional income, miscellaneous income, or Ad Hoc Income not falling under the category of miscellaneous income;
- 十 その年において特別農業所得者である場合には、その旨
- (x) an indication that the person is a Special Farming Income Earner in the year, if this is the case;
- 十一 第一号から第九号までに掲げる金額の計算の基礎その他財務省令で定める事項
- (xi) the basis for calculating the amounts set forth in items (i) through (ix), and any information prescribed by Ministry of Finance Order.
- 一 予定納税額
- (i) Tax Prepayments;
- 二 その年において第百二十七条第一項の規定に該当して、第百三十条（出国の場合の確定申告による納付）又は国税通則法第三十五条第二項（期限後申告等による納付）の規定により納付した又は納付すべき所得税の額
- (ii) the income taxes that have been or are required to be paid for the year, pursuant to the provisions of Article 130 (Payment upon Filing If the Taxpayer Will Be Absent From Japan) or Article 35, paragraph (2) (Payment When Filing After the Deadline) of the Act on General Rules for National Taxes, due to the taxpayer's falling under the provisions of Article 127, paragraph (1).
- 一 第一項の規定による申告書に雑損控除、医療費控除、社会保険料控除（第七十四条第二項第五号（社会保険料控除）に掲げる社会保険料に係るものに限る。）、小規模企業共済等掛金控除、生命保険料控除、地震保険料控除又は寄附金控除に関する事項の記載をする居住者これらの控除を受ける金額の計算の基礎となる金額その他の事項を証する書類
- (i) a Resident making an entry for a casualty loss deduction, medical expenses deduction, social insurance premium deduction (but only one for social insurance premiums as set forth in Article 74, paragraph (2), item (v) (Social Insurance Premium Deduction)), deduction for small enterprise-based mutual aid premiums and similar payments, life insurance premium deduction, earthquake insurance premium deduction, or donation deduction in a return under paragraph (1):a document evidencing particulars such as the amount used as the basis for calculating the amount of the deduction that the Resident is taking;
- 二 第一項の規定による申告書に、第二条第一項第三十二号ロ又はハ（定義）に掲げる者に係る勤労学生控除に関する事項の記載をする居住者これらの者に該当する旨を証する書類
- (ii) a Resident making an entry for a working student deduction as a person set forth in Article 2, paragraph (1), item (xxxii), (b) or (c) (Definitions) in a return under paragraph (1):a document evidencing that the Resident falls under that category of person;
- 三 その年において第四編第二章（給与所得に係る源泉徴収）、第三章（退職所得に係る源泉徴収）又は第三章の二（公的年金等に係る源泉徴収）の規定により源泉徴収をされる給与所得、退職所得又は第三十五条第三項（公的年金等の定義）に規定する公的年金等に係る雑所得を有する居住者第二百二十六条第一項から第三項まで及び第四項ただし書（源泉徴収票）の規定により交付される源泉徴収票
- (iii) a Resident with salary income, retirement income, or miscellaneous income arising from a public pension or retirement package as prescribed in Article 35, paragraph (3) (Definition of Public Pensions and Retirement Packages) for the year, which is subject to withholding pursuant to Chapter II (Withholding Taxes from Salary Income), Chapter III (Withholding Taxes from Retirement Income), or Chapter III-2 (Withholding Taxes from Public Pensions) of Part IV:a withholding receipt issued pursuant to one of paragraphs (1) through (3) and the proviso to paragraph (4) of Article 226 (Withholding Receipts).
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