Article 47-3Itemized Statement of Gross Revenues and Necessary Expenses Relating to Business Income, etc.
第四十七条の三（事業所得等に係る総収入金額及び必要経費の内訳書）
Changes on (Ministry of Finance Order No. 18 of 2025)
The document referred to in Article 120, paragraph (6) (Filing Income Tax Returns) 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.
as for gross revenue, by the categories of sales of goods, products, etc. (including revenue of a nature similar to sales from processing or other provision of services), the total amount of the sales of crops (meaning the crops prescribed in Article 41, paragraph (1) (Inclusion of Crop Harvests in Gross Revenue) of the Act; the same applies hereinafter in this paragraph) and the value, at the time of harvest, of crops held at year-end, rent, sales from the felling or transfer of forests, the value consumed in the household, and other revenue;
as for necessary expenses, by the categories of cost of sales of goods, products, etc., inventory value of crops held at the beginning of the year, personnel expenses, tenant farming rent, outsourcing fees, depreciation allowance, bad debts, land and building rent, interest and discount charges, and other expenses.
必要経費については、商品製品等の売上原価、年初において有する農産物の棚卸高、雇人費、小作料、外注工賃、減価償却費、貸倒金、地代家賃、利子割引料及びその他の経費の別
Changes on (Ministry of Finance Order No. 18 of 2025)
The provisions of the preceding paragraph apply mutatis mutandis to the documents referred to in Article 120, paragraph (6) of the Act that are to be attached to a Tax Return pursuant to the provisions of that paragraph as applied mutatis mutandis pursuant to Article 122, paragraph (3) (Filing a Return to Receive a Refund), Article 123, paragraph (3) (Filing Tax Returns Showing Losses), Article 125, paragraph (4) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) and Article 127, paragraph (4) (Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year) of the Act, respectively.
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cropsmachine translation
「農産物」
In Article 47-3, paragraph (1), crops of the kind Article 41, paragraph (1) of the Income Tax Act names: rice, barley, wheat and other crops a Cabinet Order (政令) specifies.
Defined inArticle 47-3, paragraph (1), item (i)· applies only in this paragraph