Article 67Periods to Which Revenue and Expenses of Small Enterprises and Similar Businesses Are Attributed
第六十七条（小規模事業者等の収入及び費用の帰属時期）
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.
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.
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。
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.
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Periods to Which Revenue and Expenses of Small Enterprises and Similar Businesses Are Attributed
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…
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…
Open this provisionPeriods to Which Revenue and Expenses of Small Enterprises and Similar Businesses Are Attributed
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…
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…
Open this provisionResident
「居住者」
An individual who has a domicile in Japan, or who has had a residence in Japan continuously for one year or more up to now.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
Blue Return
「青色申告書」
A final tax return, or an amended return to it, filed on the blue form by a person approved under Article 143 to do so.
Defined inArticle 2, paragraph (1), item (xl)· applies throughout the law
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.