Income Tax Act
Article 120, paragraph (6)
第百二十条第六項
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
If a Resident conducting business that is meant to generate real property income, business income, or timber income in the relevant year files a return pursuant to paragraph (1) (unless the return is a Blue Return), or if a Resident conducting business that is meant to generate miscellaneous income in the relevant year whose amount of revenue from that business for the year before the previous year exceeds 10,000,000 yen files a return pursuant to that paragraph, the Resident must include a document that indicates the gross revenue for the year arising from those types of income and the details of the necessary expenses with the return, pursuant to Ministry of Finance Order.
その年において不動産所得、事業所得若しくは山林所得を生ずべき業務を行う居住者が第一項の規定による申告書を提出する場合（当該申告書が青色申告書である場合を除く。）又はその年において雑所得を生ずべき業務を行う居住者でその年の前々年分の当該業務に係る収入金額が千万円を超えるものが同項の規定による申告書を提出する場合には、財務省令で定めるところにより、これらの所得に係るその年中の総収入金額及び必要経費の内容を記載した書類を当該申告書に添付しなければならない。