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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

(予定納税額の減額の承認の申請)
第百十一条  第百四条第一項(予定納税額の納付)の規定による納付をすべき居住者は、その年六月三十日の現況による申告納税見積額が予定納税基準額に満たないと見込まれる場合には、その年七月十五日までに、納税地の所轄税務署長に対し、第一期及び第二期において納付すべき予定納税額の減額に係る承認を申請することができる。

(Applying for Approval for a Reduction of Tax Prepayments)
Article 111  If the estimated tax due on filing that is based on a Resident's circumstances as of June 30 of a given year is expected to be less than the tax prepayment calculation base, a Resident that is required to make payments under the provisions of Article 104, paragraph (1) (Paying Tax Prepayments) may apply to the competent district tax office director for the locality in which the Resident pays taxes for approval for a reduction of the Tax Prepayments that the Resident is required to pay during the first term and the second term, by July 15 of that year.一  第百四条第一項の規定による納付をすべき居住者予定納税基準額(前項の承認を受けた居住者については、その承認に係る申告納税見積額)(i)  a Resident that is required to make payments under Article 104, paragraph (1):the tax prepayment calculation base (or the estimated tax due on filing subject to the approval referred to in that paragraph, if the Resident has received it);二  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予定納税基準額(ii)  a Resident that is required to make a payment under the provisions of Article 107, paragraph (1) (Tax Prepayments by Special Farming Income Earners):the tax prepayment calculation base.

次の各号に掲げる居住者は、その年十月三十一日の現況による申告納税見積額が当該各号に掲げる金額に満たないと見込まれる場合には、その年十一月十五日までに、納税地の所轄税務署長に対し、第二期において納付すべき予定納税額の減額に係る承認を申請することができる。

If the estimated tax due on filing based on a Resident's circumstances as of October 31 of a given year is expected to be less than the amount set forth in one of the following items, the Resident set forth in that item may apply to the competent district tax office director for the locality in which the Resident pays taxes for approval for a reduction of the Tax Prepayment that the Resident is required to pay during the second term, by November 15 of that year:一  第百四条第一項の規定による納付をすべき居住者予定納税基準額(前項の承認を受けた居住者については、その承認に係る申告納税見積額)(i)  a Resident that is required to make payments under Article 104, paragraph (1):the tax prepayment calculation base (or the estimated tax due on filing subject to the approval referred to in that paragraph, if the Resident has received it);二  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予定納税基準額(ii)  a Resident that is required to make a payment under the provisions of Article 107, paragraph (1) (Tax Prepayments by Special Farming Income Earners):the tax prepayment calculation base.

第百六条第一項(予定納税額等の通知)又は第百九条第一項(特別農業所得者に対する予定納税額等の通知)の規定による税務署長の通知に係る書面がそれぞれその年六月十五日まで又は十月十五日までに発せられなかつた場合には、前二項の申請の期限は、その通知に係る書面が発せられた日から起算して一月を経過した日まで延期されるものとする。

If a paper-based notice from the district tax office director as under Article 106, paragraph (1) (Notifying the Taxpayer of Tax Prepayments) is not issued by June 15 of a given year or if a paper-based notice from the district tax office director as under Article 109, paragraph (1) (Notifying Special Farming Income Earners of Tax Prepayments) is not issued by October 15 of a given year, the deadline for filing an application as referred to in the preceding two paragraphs is to be extended to the day calculated as marking one month's time since the date of issuance of the paper-based notice.一  第百四条第一項の規定による納付をすべき居住者予定納税基準額(前項の承認を受けた居住者については、その承認に係る申告納税見積額)(i)  a Resident that is required to make payments under Article 104, paragraph (1):the tax prepayment calculation base (or the estimated tax due on filing subject to the approval referred to in that paragraph, if the Resident has received it);二  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予定納税基準額(ii)  a Resident that is required to make a payment under the provisions of Article 107, paragraph (1) (Tax Prepayments by Special Farming Income Earners):the tax prepayment calculation base.

第一項又は第二項に規定する申告納税見積額とは、その年分の課税総所得金額及び課税山林所得金額の見積額につき第三章(税額の計算)の規定に準じて計算した所得税の額から、当該課税総所得金額の見積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る所得税の額の見積額を控除した金額として政令で定めるところにより計算した金額をいう。

The estimated tax due on filing as prescribed in paragraph (1) and paragraph (2) means the amount calculated pursuant to Cabinet Order as the amount arrived at when the estimated amount of income taxes that will be Withheld for Each Class of Income that has been used as the basis for estimating the year's taxable gross income is deducted from the amount of income taxes calculated when Chapter III (Calculating the Amount of Taxes) is applied to an estimate of the year's taxable gross income and taxable timber income.一  第百四条第一項の規定による納付をすべき居住者予定納税基準額(前項の承認を受けた居住者については、その承認に係る申告納税見積額)(i)  a Resident that is required to make payments under Article 104, paragraph (1):the tax prepayment calculation base (or the estimated tax due on filing subject to the approval referred to in that paragraph, if the Resident has received it);二  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予定納税基準額(ii)  a Resident that is required to make a payment under the provisions of Article 107, paragraph (1) (Tax Prepayments by Special Farming Income Earners):the tax prepayment calculation base.