法第百二十条第八項（確定所得申告）の規定により確定申告書に添付すべき同項の書類は、不動産所得、事業所得若しくは山林所得又は雑所得を生ずべき業務に係る雑所得のそれぞれについて作成するものとし、当該書類には、不動産所得、事業所得若しくは山林所得又は雑所得を生ずべき業務に係る雑所得の金額の計算上総収入金額及び必要経費に算入される金額を、次の各号に規定する項目の別に区分し当該項目別の金額を記載しなければならない。この場合において、その業種、業態、規模等の状況からみて当該項目により難い項目については、当該項目に準ずる他の項目によることができるものとする。
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.