Article 196-3Periods to Which Revenue and Expenses of Persons Carrying on Small-Scale Businesses Generating Miscellaneous Income Are Attributed
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）
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.
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