第六十七条（小規模事業者等の収入及び費用の帰属時期）
Article 67Periods to Which Revenue and Expenses of Small Enterprises and Similar Businesses Are Attributed
青色申告書を提出することにつき税務署長の承認を受けている居住者で不動産所得又は事業所得を生ずべき業務を行うもののうち小規模事業者として政令で定める要件に該当するもののその年分の不動産所得の金額又は事業所得の金額（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及び必要経費に算入すべき金額は、政令で定めるところにより、その業務につきその年において収入した金額及び支出した費用の額とすることができる。
An amount that is to be included in the gross revenue and necessary expenses that are used to calculate real property income or business income (other than from the felling of trees in forested land or the transfer of forested land) in the relevant year for a Resident who has been approved by the district director to file a Blue Return, who conducts business that is meant to generate real property income or business income, and who meets the requirements prescribed by Cabinet Order as a small enterprise may be treated as an amount earned from or spent in connection with business in the year, pursuant to Cabinet Order.
雑所得を生ずべき業務を行う居住者のうち小規模な業務を行う者として政令で定める要件に該当するもののその年分の当該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及び必要経費に算入すべき金額は、政令で定めるところにより、その業務につきその年において収入した金額及び支出した費用の額とすることができる。
An amount that is to be included in the gross revenue and necessary expenses that are used to calculate miscellaneous income from business that is meant to generate miscellaneous income (other than from the felling of trees in forested land or the transfer of forested land) in the relevant year for a Resident who conducts business that is meant to generate miscellaneous income and who meets the requirements prescribed by Cabinet Order as a person conducting small-scale business may be treated as an amount earned from or spent in connection with business in the year, pursuant to Cabinet Order.
Cabinet Order provides for the procedures for receiving the application of the provisions of the preceding two paragraphs and other necessary particulars concerning the application of the provisions of the preceding two paragraphs.