Regulation for Enforcement of the Income Tax Act

The document referred to in Article 120, paragraph (8) (Filing an Income Tax Return) of the Act that is to be attached to a Tax Return pursuant to the provisions of that paragraph is to be prepared for each of real property income, business income or timber income, and miscellaneous income relating to a business that generates miscellaneous income, and in that document the amounts to be included in gross revenue and necessary expenses in calculating the amount of real property income, business income or timber income, or the amount of miscellaneous income relating to a business that generates miscellaneous income, must be divided by the categories prescribed in the following items and stated as an amount for each such category. In this case, for a category that is difficult to apply in view of the type of industry, form of business, scale or other circumstances, another category equivalent to that category may be used.

as for gross revenue, by the categories of sales of goods, products, etc. (including revenue of a nature similar to sales from processing or other provision of services), the total amount of the sales of crops (meaning the crops prescribed in Article 41, paragraph (1) (Inclusion of Crop Harvests in Gross Revenue) of the Act; the same applies hereinafter in this paragraph) and the value, at the time of harvest, of crops held at year-end, rent, sales from the felling or transfer of forests, the value consumed in the household, and other revenue;

as for necessary expenses, by the categories of cost of sales of goods, products, etc., inventory value of crops held at the beginning of the year, personnel expenses, tenant farming rent, outsourcing fees, depreciation allowance, bad debts, land and building rent, interest and discount charges, and other expenses.

The provisions of the preceding paragraph apply mutatis mutandis to the documents referred to in Article 120, paragraph (8) of the Act that are to be attached to a Tax Return pursuant to the provisions of that paragraph as applied mutatis mutandis pursuant to Article 122, paragraph (3) (Filing a Return to Receive a Refund), Article 123, paragraph (3) (Filing Tax Returns Showing Losses), Article 125, paragraph (4) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) and Article 127, paragraph (4) (Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year) of the Act, respectively.

The matters specified by Ministry of Finance Order as prescribed in Article 120, paragraph (9) (Filing an Income Tax Return) of the Act are the following:

the name of the person who is filing the return form set forth in Article 120, paragraph (9) of the Act, and the person's nationality and domicile or residence;

the date on which the person came to have a domicile or residence in Japan and the date on which the person ceased to have a domicile or residence in Japan for each of the ten years leading up to and including the year prior to the relevant year, and the period of time during which the person had a domicile or residence in Japan;

the respective periods of time during which the person was a non-permanent resident (meaning a non-permanent resident as prescribed in Article 2, paragraph (1), item (iv) (Definitions) of the Act; hereinafter the same applies in this item and the following item), a resident other than a non-permanent resident, and a nonresident in the relevant year;

the following amounts of income that arose in the period during which the person was a non-permanent resident in the relevant year:

the amount of income other than the foreign source income prescribed in Article 7, paragraph (1), item (ii) (Scope of Taxable Income) of the Act (referred to as "foreign source income" in (b));

the amount of foreign source income, and the amounts of the portion thereof that was paid in Japan and the portion thereof that was remitted from outside Japan;

any other matters for reference.

The provisions of the preceding paragraph apply mutatis mutandis to the matters specified by Ministry of Finance Order as prescribed in Article 120, paragraph (9) of the Act that are to be stated in the document referred to in that paragraph and attached to a Tax Return pursuant to the provisions of Article 120, paragraph (9) of the Act as applied mutatis mutandis pursuant to Article 122, paragraph (3) (Filing a Return to Receive a Refund), Article 123, paragraph (3) (Filing Tax Returns Showing Losses), Article 125, paragraph (4) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) and Article 127, paragraph (4) (Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year) of the Act, respectively.

The matters specified by Ministry of Finance Order as prescribed in Article 122, paragraph (1), item (iv) (Filing a Return to Receive a Refund) of the Act are to be matters that serve as a reference regarding the amounts set out in items (i) to (iii) of that paragraph or the basis for calculating those amounts.

The matters specified by Ministry of Finance Order as prescribed in Article 123, paragraph (2), item (ix) (Filing Tax Returns Showing Losses) of the Act are to be the following:

the name, domicile (where the person has no domicile in Japan, the residence) and individual number (for a person who has no individual number, the name and domicile (where the person has no domicile in Japan, the residence)) of the person who submits the return under Article 123, paragraph (1), Article 125, paragraph (3) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) or Article 127, paragraph (3) (Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year) of the Act, and, where the place of domicile (where the person has no domicile in Japan, the place of residence) differs from the place for tax payment, that place for tax payment;

where the person falls under the provisions of Article 124, paragraph (2) (Filing a Tax Return If the Person Required to File Has Died) or Article 125, paragraph (3) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) of the Act and submits the return prescribed in those provisions, the name of the person who died as prescribed in those provisions and the domicile at the time of death (where the person had no domicile in Japan, the residence), and, where the place of domicile (where the person had no domicile in Japan, the place of residence) differs from the place for tax payment, that place for tax payment;

the location of the assets or business that give rise to the Net Loss, Casualty Loss or Each Class of Income referred to in Article 123, paragraph (2), item (i) of the Act, or the place where that Net Loss, Casualty Loss or Each Class of Income arose (where the place where the Each Class of Income (including the Each Class of Income that was the basis for calculating the amount of that Net Loss; hereinafter the same in this item) arose is the domicile or residence, the head office or principal office, or the branch office or subordinate office (hereinafter referred to as the "head office, etc." in this item) of the payer of the revenue pertaining to that Each Class of Income, the name of that payer and the domicile or residence, or the location of the head office, etc. or the corporate number);

the matters listed in Article 47, paragraph (3), items (iv) to (xvi) and items (xix) to (xxiv) (Matters to Be Stated in a Final Return Showing Income);

any other matters for reference.

Notwithstanding the provisions of item (iv) of the preceding paragraph, with regard to the matters listed in Article 47, paragraph (3), items (xix) to (xxi) and item (xxiv) that pertain to those of the deductions under Articles 74 to 77 (Social Insurance Premium Deduction, etc.) and Articles 79 to 84-2 (Disability Deduction, etc.) of the Act of a Resident who has salary or other wage prescribed in Article 28, paragraph (1) (Salary Income) of the Act that is to be paid in that year and to which the provisions of Article 190 (Year-End Adjustment) of the Act have applied, for which the amount of those deductions pertaining to the income tax for that year is the same as the amounts listed in Article 190, item (ii), (a) to (e) of the Act that were deducted from the amount of the salary or other wage after the salary income deduction prescribed in item (ii) of that Article pertaining to that salary or other wage, it is not required to state them in the return prescribed in item (i) or item (ii) of the preceding paragraph.

The matters specified by Ministry of Finance Order as prescribed in Article 263, paragraph (1) (Special Provisions on Tax Returns in the Case of Death) of the Order are the following:

the name, domicile (where the person has no domicile in Japan, the residence; hereinafter the same in this item) and individual number (for a person who has no individual number, the name and domicile) of each heir, the relationship to the decedent, the share of inheritance of that heir under the provisions of Articles 900 to 902 (Statutory Inheritance Shares, Inheritance Shares of Heirs by Representation, and Designation of Inheritance Shares by Will) of the Civil Code (Act No. 89 of 1896), and the value of the property obtained by inheritance or bequest;

if the heir has made a qualified acceptance, a statement to that effect;

if there are two or more heirs, the amount of income tax equivalent to the amount calculated by apportioning the amount of income tax set out in Article 120, paragraph (1), item (iii) (Filing Income Tax Returns) of the Act (where there is a withheld tax amount prescribed in item (iv) of that paragraph and there is no prepaid tax amount prescribed in item (v) of that paragraph, the amount set out in item (iv) of that paragraph, and where there is a prepaid tax amount prescribed in item (v) of that paragraph, the amount set out in that item) according to the share of inheritance of each heir in item (i);

Where the return prescribed in Article 263, paragraph (2) of the Order is submitted by the method set out in the proviso to that paragraph, it is not required to state in that return the individual number of another heir whose name is added pursuant to the proviso to Article 263, paragraph (2) of the Order, among the matters set out in item (i) of the preceding paragraph.

The matters specified by Ministry of Finance Order as prescribed in Article 131, paragraph (2) (Deferring Payment of Taxes That Are to Be Paid Upon Filing) of the Act are the following:

the name and domicile (or, if the person has no domicile in Japan, residence) of the person who submits the tax payment deferment notice prescribed in Article 131, paragraph (1) of the Act and, if the place of domicile (or, if the person has no domicile in Japan, the place of residence) differs from the place for tax payment, that place for tax payment;

the amount of income tax for which payment is to be deferred pursuant to Article 131, paragraph (1) of the Act;

any other matters for reference.

The matters specified by Ministry of Finance Order as prescribed in Article 133, paragraph (1) (Procedures for Deferring Payment of Income Taxes on Transfers on Deferred Payment Terms) of the Act are the following:

the name and domicile (or, if the person has no domicile in Japan, residence) of the person who submits the written application prescribed in Article 133, paragraph (1) of the Act and, if the place of domicile (or, if the person has no domicile in Japan, the place of residence) differs from the place for tax payment, that place for tax payment;

the amount of income tax to be paid pursuant to Article 128 (Payment upon Filing a Tax Return) or Article 129 (Payment upon Filing a Tax Return in the Event of the Taxpayer's Death) of the Act (where the tax amount relating to the transfer on deferred payment terms prescribed in Article 132, paragraph (4) (Deferring Payment of Income Taxes on Transfers on Deferred Payment Terms) of the Act is less than that amount of income tax, the tax amount relating to that transfer on deferred payment terms);

particulars of the calculation of the tax amount relating to the transfer on deferred payment terms referred to in the preceding item;

the facts by which the person who submits the written application referred to in item (i) satisfies all of the requirements set out in the items of Article 132, paragraph (1) of the Act, and by which the transfer on deferred payment terms prescribed in that paragraph relating to that written application falls under the conditions set out in the items of paragraph (3) of that Article;

if security is provided pursuant to Article 132, paragraph (2) of the Act, the type of security and the description, quantity, value and location of the property provided as security (where the security is a guarantee by a guarantor, the name or title of the guarantor and the domicile or residence, or the location of the head office or principal office);

any other matters for reference.

The matters specified by Ministry of Finance Order as prescribed in Article 134, paragraph (1) (Procedures for Changing the Conditions for Deferring Payment of Income Taxes on Transfers on Deferred Payment Terms) of the Act are the following:

the name and domicile (or, if the person has no domicile in Japan, residence) of the person who submits the written application prescribed in Article 134, paragraph (1) of the Act and, if the place of domicile (or, if the person has no domicile in Japan, the place of residence) differs from the place for tax payment, that place for tax payment;

the reason for seeking a change of the conditions of deferment pursuant to Article 134, paragraph (1) of the Act;

the amount of income tax and the period for which permission for deferment was received pursuant to Article 132, paragraph (1) (Deferring Payment of Income Taxes on Transfers on Deferred Payment Terms) of the Act (where payment is to be made in two or more installments, the period of deferment and the amount for each installment of tax);

any other matters for reference.