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

(特別農業所得者の予定納税額の納付)
第百七条  次に掲げる居住者は、予定納税基準額が十五万円以上である場合には、第二期において、その予定納税基準額の二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。

(Tax Prepayments by Special Farming Income Earners)
Article 107  If the tax prepayment calculation base is 150,000 yen or more, a Resident as follows must pay income taxes to the national government in the second term in an amount equivalent to half of the tax prepayment calculation base:一  前年において特別農業所得者であつた居住者(i)  a Resident that was a Special Farming Income Earner in the previous year;二  第百十条（特別農業所得者の申請）の規定により、その年において特別農業所得者であると見込まれることについて税務署長の承認を受けた居住者(ii)  a Resident that has had the expectation of becoming a Special Farming Income Earner during the relevant year acknowledged by the district tax office director pursuant to the provisions of Article 110 (Application for Acknowledgment as a Special Farming Income Earner).

前項の場合において、同項に規定する予定納税基準額の二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-half of the tax prepayment calculation base prescribed in that paragraph is rounded down to the nearest hundred yen.一  前年において特別農業所得者であつた居住者(i)  a Resident that was a Special Farming Income Earner in the previous year;二  第百十条（特別農業所得者の申請）の規定により、その年において特別農業所得者であると見込まれることについて税務署長の承認を受けた居住者(ii)  a Resident that has had the expectation of becoming a Special Farming Income Earner during the relevant year acknowledged by the district tax office director pursuant to the provisions of Article 110 (Application for Acknowledgment as a Special Farming Income Earner).