第百九十四条（死亡の場合の工事の請負に係る収入及び費用の帰属時期）
Article 194Periods to Which Revenue and Expenses Associated with Contracts for Construction Work Are Attributed in the Case of Death
Where a Resident to whom Article 66, paragraph (1) (Periods to Which Revenue and Expenses Associated with Contracts for Construction Work Are Attributed) of the Act has been applied with regard to the revenue and expenses pertaining to a contract for long-term large-scale construction dies, of the revenue and expenses pertaining to the contract for that long-term large-scale construction, the revenue and expenses calculated by the method of construction progress criteria prescribed in that paragraph as the revenue and expenses, for each year from the year that includes the date of death to the year preceding the year that includes the date of delivery of the subject matter of that long-term large-scale construction, of the heir who succeeded to that Resident's business pertaining to the contract for that long-term large-scale construction, are to be included in gross revenue and necessary expenses in calculating the amount of business income for each of those years. In this case, with regard to the application of Article 192, paragraph (3) (Method of Construction Progress Criteria) and the preceding Article to that heir, the amount of the expenses that that Resident incurred before death for that long-term large-scale construction, and the amounts treated as the revenue and expenses pertaining to the contract for that long-term large-scale construction for that Resident before death, are deemed to be, respectively, the amount of the expenses that that heir incurred for that long-term large-scale construction, and the amounts treated as the revenue and expenses pertaining to the contract for that long-term large-scale construction for that heir.
長期大規模工事の請負に係る収入金額及び費用の額につき法第六十六条第一項（工事の請負に係る収入及び費用の帰属時期）の規定の適用を受けている居住者が死亡したときは、その長期大規模工事の請負に係る収入金額及び費用の額のうち、その居住者のその長期大規模工事の請負に係る事業を承継した相続人の当該死亡の日の属する年からその長期大規模工事の目的物の引渡しの日の属する年の前年までの各年分の収入金額及び費用の額として同項に規定する工事進行基準の方法により計算した収入金額及び費用の額は、当該各年分の事業所得の金額の計算上、総収入金額及び必要経費に算入する。この場合において、当該相続人に係る第百九十二条第三項（工事進行基準の方法）及び前条の規定の適用については、当該居住者がその死亡前に当該長期大規模工事のために要した経費の額並びに当該居住者についてその死亡前に当該長期大規模工事の請負に係る収入金額及び費用の額とされた金額は、それぞれ当該相続人が当該長期大規模工事のために要した経費の額並びに当該相続人について当該長期大規模工事の請負に係る収入金額及び費用の額とされた金額とみなす。
Where a Resident to whom Article 66, paragraph (2) of the Act has been applied with regard to the revenue and expenses pertaining to a contract for construction work referred to in that paragraph dies, and the heir who succeeded to that Resident's business pertaining to the contract for construction work has, with regard to that revenue and expenses, accounted by the method of construction progress criteria prescribed in that paragraph in each year from the year that includes the date of death to the year preceding the year that includes the date of delivery of the subject matter of that construction work, the revenue and expenses so accounted are to be included in gross revenue and necessary expenses in calculating the amount of business income for each of those years. In this case, with regard to the application of Article 192, paragraph (3) and the preceding Article to that heir, the amount of the expenses that that Resident incurred before death for that construction work, and the amounts treated as the revenue and expenses pertaining to the contract for construction work for that Resident before death, are deemed to be, respectively, the amount of the expenses that that heir incurred for that construction work, and the amounts treated as the revenue and expenses pertaining to the contract for construction work for that heir.
法第六十六条第二項の工事の請負に係る収入金額及び費用の額につき同項の規定の適用を受けている居住者が死亡した場合において、その居住者のその工事の請負に係る事業を承継した相続人が当該収入金額及び費用の額につき、当該死亡の日の属する年からその工事の目的物の引渡しの日の属する年の前年までの各年において同項に規定する工事進行基準の方法により経理したときは、その経理した収入金額及び費用の額は、当該各年分の事業所得の金額の計算上、総収入金額及び必要経費に算入する。この場合において、当該相続人に係る第百九十二条第三項及び前条の規定の適用については、当該居住者がその死亡前に当該工事のために要した経費の額並びに当該居住者についてその死亡前に当該工事の請負に係る収入金額及び費用の額とされた金額は、それぞれ当該相続人が当該工事のために要した経費の額並びに当該相続人について当該工事の請負に係る収入金額及び費用の額とされた金額とみなす。
第二款 小規模事業者等の収入及び費用の帰属時期
Subsection 2 Timing of Attribution of Revenue and Expenses of Small Enterprises, etc.
Article 195Requirements for Small Enterprises
The requirements specified by Cabinet Order prescribed in Article 67, paragraph (1) (Periods to Which Revenue and Expenses of Small Enterprises and Similar Businesses Are Attributed) of the Act are the following requirements:
法第六十七条第一項（小規模事業者等の収入及び費用の帰属時期）に規定する政令で定める要件は、次に掲げる要件とする。
That the sum of the amount of real property income and the amount of business income for the year before the year preceding that year (calculated without applying Article 57 (Special Provisions on Necessary Expenses If Relatives Work Exclusively for a Resident) of the Act) is 3,000,000 yen or less;
その年の前々年分の不動産所得の金額及び事業所得の金額（法第五十七条（事業に専従する親族がある場合の必要経費の特例等）の規定を適用しないで計算した場合の金額とする。）の合計額が三百万円以下であること。
In the case of a person who has already had Article 67, paragraph (1) of the Act applied and who has thereafter ceased to have that paragraph applied, that the person has obtained, as provided by Ministry of Finance Order, approval from the competent district director with jurisdiction over the place for tax payment to have that paragraph applied again.
Article 196Periods to Which Revenue and Expenses of Small Enterprises Are Attributed
The amount to be included in gross revenue in calculating the amount of real property income and the amount of business income (excluding those pertaining to the felling of trees in forested land or the transfer of forested land) for that year (excluding the year that includes the date on which the person transferred or discontinued all of the operations that give rise to real property income and the operations that give rise to business income, or died) of a Resident prescribed in Article 67, paragraph (1) (Periods to Which Revenue and Expenses of Small Enterprises and Similar Businesses Are Attributed) of the Act who falls under the requirements set out in the items of the preceding Article may, at the option of that person, except for that to which the provisions of Part II, Chapter II, Section 2, Subsection 3 (Calculation of Revenue) of the Act (excluding Article 41 (Inclusion of Crop Harvests in Gross Revenue)) apply, be the amount received in that year in respect of those operations (where received in the form of property other than money, rights or other economic benefits, the value of that property other than money, rights or other economic benefits).
法第六十七条第一項（小規模事業者等の収入及び費用の帰属時期）に規定する居住者で前条各号に掲げる要件に該当するもののその年分（不動産所得を生ずべき業務及び事業所得を生ずべき業務の全部を譲渡し、若しくは廃止し、又は死亡した日の属する年分を除く。）の不動産所得の金額及び事業所得の金額（山林の伐採又は譲渡に係るものを除く。）の計算上総収入金額に算入すべき金額は、法第二編第二章第二節第三款（収入金額の計算）（法第四十一条（農産物の収穫の場合の総収入金額算入）を除く。）の規定の適用を受けるものを除き、その者の選択により、これらの業務につきその年において収入した金額（金銭以外の物又は権利その他経済的な利益をもつて収入した場合には、その金銭以外の物又は権利その他経済的な利益の価額）とすることができる。
The amount to be included in necessary expenses in calculating the amount of real property income and the amount of business income prescribed in paragraph (1) for that year of a Resident to whom the provisions of that paragraph apply is, except for depreciation allowances and those to which Article 51, paragraphs (1) and (4) (Inclusion of Losses on Assets in Necessary Expenses) of the Act apply, the amount of expenses directly expended in that year to obtain the gross revenue of those incomes and the amount of expenses expended in that year for the operations that give rise to those incomes.
In addition to what is provided in the preceding two paragraphs, special provisions on gross revenue and necessary expenses pertaining to real property income or business income where a Resident to whom the provisions of paragraph (1) apply comes to cease to have them applied, and other matters necessary for the application of the preceding two paragraphs, are specified by Ministry of Finance Order.
第百九十六条の二（雑所得を生ずべき小規模な業務を行う者の要件）
Article 196-2Requirements for a Person Carrying on Small-Scale Operations Giving Rise to Miscellaneous Income
The requirements specified by Cabinet Order prescribed in Article 67, paragraph (2) (Periods to Which Revenue and Expenses of Small Enterprises and Similar Businesses Are Attributed) of the Act are that the amount of revenue pertaining to the operations that give rise to miscellaneous income for the year before the year preceding that year is 3,000,000 yen or less.
法第六十七条第二項（小規模事業者等の収入及び費用の帰属時期）に規定する政令で定める要件は、その年の前々年分の雑所得を生ずべき業務に係る収入金額が三百万円以下であることとする。
第百九十六条の三（雑所得を生ずべき小規模な業務を行う者の収入及び費用の帰属時期）
Article 196-3Periods to Which Revenue and Expenses of Persons Carrying on Small-Scale Businesses Generating Miscellaneous Income Are Attributed
The amount to be included in gross revenue in calculating the amount of miscellaneous income (excluding that pertaining to the felling of trees in forested land or the transfer thereof) pertaining to a business that generates miscellaneous income, for the year (excluding the year that includes the day on which the Resident transfers or discontinues the whole of the business generating miscellaneous income, or dies) of a Resident prescribed in Article 67, paragraph (2) (Periods to Which Revenue and Expenses of Small Enterprises and Similar Businesses Are Attributed) of the Act who satisfies the requirements prescribed in the preceding Article, may, at the election of that person and except for an amount that is subject to the provisions of Part II, Chapter II, Section 2, Subsection 3 (Calculation of Revenue) of the Act, be the amount received in that year in connection with that business (where received in the form of things other than money, or rights or other economic benefits, the value of those things, rights or other economic benefits).
法第六十七条第二項（小規模事業者等の収入及び費用の帰属時期）に規定する居住者で前条に規定する要件に該当するもののその年分（雑所得を生ずべき業務の全部を譲渡し、若しくは廃止し、又は死亡した日の属する年分を除く。）の雑所得を生ずべき業務に係る雑所得の金額（山林の伐採又は譲渡に係るものを除く。）の計算上総収入金額に算入すべき金額は、法第二編第二章第二節第三款（収入金額の計算）の規定の適用を受けるものを除き、その者の選択により、その業務につきその年において収入した金額（金銭以外の物又は権利その他経済的な利益をもつて収入した場合には、その金銭以外の物又は権利その他経済的な利益の価額）とすることができる。
The amount to be included in necessary expenses in calculating the amount of miscellaneous income pertaining to the business that generates miscellaneous income prescribed in the preceding paragraph for that year, of a Resident subject to the application of that paragraph, is, except for the depreciation allowance and an amount subject to the application of Article 51, paragraph (4) (Inclusion of Losses on Assets in Necessary Expenses) of the Act, to be the amount of expenses directly paid in that year to obtain the gross revenue from miscellaneous income pertaining to that business and the amount of expenses paid in that year for that business.
In addition to what is provided for in the preceding two paragraphs, special provisions on gross revenue and necessary expenses pertaining to miscellaneous income in the case where a Resident subject to the application of paragraph (1) ceases to be subject to its application, and other matters necessary for the application of the preceding two paragraphs, are to be specified by Ministry of Finance Order.
第百九十七条（収入及び費用の帰属時期の特例を受けるための手続等）
Article 197Procedures for Receiving Special Provisions on the Periods to Which Revenue and Expenses Are Attributed
A Resident who makes the election under Article 196, paragraph (1) (Periods to Which Revenue and Expenses of Small Enterprises Are Attributed) with regard to income tax for that year and each subsequent year must, by March 15 of that year (or, where the Resident newly starts the business prescribed in that paragraph on or after January 16 of that year, within two months after the day on which the Resident started that business), submit to the competent district director with jurisdiction over the place for tax payment a written notice stating that the Resident intends to receive the application of that paragraph and other matters specified by Ministry of Finance Order.
A Resident subject to the application of Article 196, paragraph (1) who intends to cease to be subject to the application of that paragraph with regard to income tax for that year and each subsequent year must, by March 15 of that year, submit to the competent district director with jurisdiction over the place for tax payment a written notice stating that the Resident will cease to be subject to its application and other matters specified by Ministry of Finance Order.
A Resident who makes the election under paragraph (1) of the preceding Article must, when submitting the Tax Return for the year for which the Resident intends to receive the application of that paragraph, state on that return form that the Resident is subject to its application.
定義第百九十二条第五項・この款の中だけ
同条第一項に規定する長期大規模工事
わかりやすく言うと
工事（製造やソフトウエアの開発を含む）のうち、着手の日から契約上の引渡しの期日までが一年以上で、政令で定める大規模な工事であることなど政令の要件に当たるもののことです（所得税法第六十六条第一項）。
税務署長
国税庁の地方支分部局である国税局の事務の一部を分掌するため各地に置かれる税務署の長です（財務省設置法第二十四条）。納税者が通常相対する機関で、所得税の確定申告書は税務署長に提出し（所得税法第百二十条第一項）、更正・決定や国税の徴収は現在の納税地を所轄する税務署長が行います（国税通則法第三十条・第四十三条）。税務署長の処分に不服がある者は、その税務署長に対する再調査の請求か、国税不服審判所長に対する審査請求のいずれかを選べます（同法第七十五条第一項第一号）。ただし、調査が国税局又は国税庁の職員によってされた旨の記載がある書面で通知された処分は、国税局長又は国税庁長官がしたものとみなされ、国税庁長官がしたものとみなされた処分については国税庁長官に対する審査請求のみとなります（同条第二項）。
財務省設置法第24条、国税通則法第30条・第43条・第75条、所得税法第120条を参考にAIが作成。