Article 196Periods to Which Revenue and Expenses of Small Enterprises Are Attributed
第百九十六条（小規模事業者の収入及び費用の帰属時期）
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.
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