所得税法（非居住者，外国法人関連部分） - - | タックスチャンネル

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(予定納税額の納付)
第百四条  居住者（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者を除く。）は、第一号に掲げる金額から第二号に掲げる金額を控除した金額（以下この章において「予定納税基準額」という。）が十五万円以上である場合には、第一期（その年七月一日から同月三十一日までの期間をいう。以下この章において同じ。）及び第二期（その年十一月一日から同月三十日までの期間をいう。以下この章において同じ。）において、それぞれその予定納税基準額の三分の一に相当する金額の所得税を国に納付しなければならない。

(Making Tax Prepayments)
Article 104  If the amount arrived at when the amount set forth in item (ii) is deducted from the amount set forth in item (i) (hereinafter referred to as the "tax prepayment calculation base" in this Chapter) is 150,000 yen or more, a Resident (other than one required to make payments under Article 107, paragraph (1) (Tax Prepayments by Special Farming Income Earners)) must pay income taxes to the national government in an amount equivalent to one-third of the tax prepayment calculation base, once during the first term (meaning the period from July 1 to July 31 of that year; hereinafter the same applies in this Chapter) and once during the second term (meaning the period from November 1 to November 30 of that year):一  前年分の課税総所得金額に係る所得税の額（当該課税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、政令で定めるところにより、これらの金額がなかつたものとみなして計算した額とし、同年分の所得税について災害被害者に対する租税の減免、徴収猶予等に関する法律（昭和二十二年法律第百七十五号）第二条（所得税の軽減又は免除）の規定の適用があつた場合には、同条の規定の適用がなかつたものとして計算した額とする。）(i)  the amount of income taxes imposed on the previous year's taxable gross income (or the amount calculated pursuant to Cabinet Order when any capital gains, occasional income, miscellaneous income, or Ad Hoc Income not falling under the category of miscellaneous income, which formed a part of the Income in Each Class that was used as the basis for calculating taxable gross income, are deemed not to exist; or the amount calculated when Article 2 (Reduction of or Exemption from Income Taxes) of the Act on Exemption, Reduction, or Suspension of Tax Collection for Disaster Victims (Act No. 175 of 1947) which was applied to income taxes for that year, is deemed not to have been applied);二  前年分の課税総所得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であつた所得税の額（当該各種所得のうちに一時所得、雑所得又は雑所得に該当しない臨時所得がある場合には、これらの所得につき源泉徴収をされた又はされるべきであつた所得税の額を控除した額）(ii)  the amount of income taxes that were or should have been Withheld from Each Class of Income that was used as the basis for calculating the previous year's taxable gross income (or the amount arrived at when the amount of income taxes that were or should have been Withheld are subtracted from any occasional income, miscellaneous income, or Ad Hoc Income not falling under the category of miscellaneous income, which formed a part of Each Class of Income).

前項の場合において、同項に規定する予定納税基準額の三分の一に相当する金額に百円未満の端数があるときは、その端数を切り捨てる。

In a case as referred to in the preceding paragraph, the amount equivalent to one-third of the tax prepayment calculation base which is prescribed in that paragraph is rounded down to the nearest hundred yen.一  前年分の課税総所得金額に係る所得税の額（当該課税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、政令で定めるところにより、これらの金額がなかつたものとみなして計算した額とし、同年分の所得税について災害被害者に対する租税の減免、徴収猶予等に関する法律（昭和二十二年法律第百七十五号）第二条（所得税の軽減又は免除）の規定の適用があつた場合には、同条の規定の適用がなかつたものとして計算した額とする。）(i)  the amount of income taxes imposed on the previous year's taxable gross income (or the amount calculated pursuant to Cabinet Order when any capital gains, occasional income, miscellaneous income, or Ad Hoc Income not falling under the category of miscellaneous income, which formed a part of the Income in Each Class that was used as the basis for calculating taxable gross income, are deemed not to exist; or the amount calculated when Article 2 (Reduction of or Exemption from Income Taxes) of the Act on Exemption, Reduction, or Suspension of Tax Collection for Disaster Victims (Act No. 175 of 1947) which was applied to income taxes for that year, is deemed not to have been applied);二  前年分の課税総所得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であつた所得税の額（当該各種所得のうちに一時所得、雑所得又は雑所得に該当しない臨時所得がある場合には、これらの所得につき源泉徴収をされた又はされるべきであつた所得税の額を控除した額）(ii)  the amount of income taxes that were or should have been Withheld from Each Class of Income that was used as the basis for calculating the previous year's taxable gross income (or the amount arrived at when the amount of income taxes that were or should have been Withheld are subtracted from any occasional income, miscellaneous income, or Ad Hoc Income not falling under the category of miscellaneous income, which formed a part of Each Class of Income).