Estimated tax payment

Japanese: 予定納税 - よていのうぜい

Paying a portion of the income tax due before it is finalized. Since the amount of income tax for a given year is finalized after the year has passed, this measure was established in 1954 by the Income Tax Law for the convenience of the national finances and taxpayers (Article 104 and following). For the previous year's income tax, those who were required to submit a final tax return must pay one-third of the estimated tax base amount calculated by the tax authorities based on the amount of income tax for the previous year in installments in July and November (Article 104, paragraph 1), and settle the amount when the amount of income tax is finalized. However, in the case of special agricultural income earners, the base date for calculating the estimated tax base amount is September 15, and half of the amount must be paid in November.

Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information

Japanese:

納付すべき所得税額が確定する以前にその一部を前納すること。ある年の所得税額が確定するのはその年の経過後になるので，国の財政の都合と納税者の便宜のため，所得税法により 1954年から設けられた措置 (104条以下) 。前年分の所得税について，確定申告提出の義務があった者は前年分の所得税額を基礎に税務当局が計算した予定納税基準額の3分の1相当額を7月と 11月に分けて納付し (104条1項) ，所得税額が確定した際に清算することになっている。ただし，特別農業所得者の場合は，9月 15日を予定納税基準額算定の基準日とし，2分の1を 11月中に納付しなければならない。

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