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.
第四十七条の四(非永住者であつた期間を有する居住者の確定申告書に添付すべき書類の記載事項)
Changes on (Ministry of Finance Order No. 18 of 2025)
The matters specified by Ministry of Finance Order as prescribed in Article 120, paragraph (7) (Filing Income Tax Returns) of the Act are the following:
法第百二十条第七項(確定所得申告)に規定する財務省令で定める事項は、次に掲げる事項とする。
Changes on (Ministry of Finance Order No. 18 of 2025)
the name of the person who is filing the return form set forth in Article 120, paragraph (7) of the Act, and the person's nationality and domicile or residence;
法第百二十条第七項の申告書を提出する者の氏名、国籍及び住所又は居所
the date on which the person came to have a domicile or residence in Japan and the date on which the person ceased to have a domicile or residence in Japan for each of the ten years leading up to and including the year prior to the relevant year, and the period of time during which the person had a domicile or residence in Japan;
その年の前年以前十年内の各年において、国内に住所又は居所を有することとなつた日及び有しないこととなつた日並びに国内に住所又は居所を有していた期間
the respective periods of time during which the person was a non-permanent resident (meaning a non-permanent resident as prescribed in Article 2, paragraph (1), item (iv) (Definitions) of the Act; hereinafter the same applies in this item and the following item), a resident other than a non-permanent resident, and a nonresident in the relevant year;
その年において非永住者(法第二条第一項第四号(定義)に規定する非永住者をいう。以下この号及び次号において同じ。)、非永住者以外の居住者及び非居住者であつたそれぞれの期間
the following amounts of income that arose in the period during which the person was a non-permanent resident in the relevant year:
その年において非永住者であつた期間内に生じた次に掲げる金額
the amount of income other than the foreign source income prescribed in Article 7, paragraph (1), item (ii) (Scope of Taxable Income) of the Act (referred to as "foreign source income" in (b));
法第七条第一項第二号(課税所得の範囲)に規定する国外源泉所得(ロにおいて「国外源泉所得」という。)以外の所得の金額
the amount of foreign source income, and the amounts of the portion thereof that was paid in Japan and the portion thereof that was remitted from outside Japan;
国外源泉所得の金額並びに当該金額のうち、国内において支払われた金額及び国外から送金された金額
any other matters for reference.
その他参考となるべき事項
Changes on (Ministry of Finance Order No. 18 of 2025)
The provisions of the preceding paragraph apply mutatis mutandis to the matters specified by Ministry of Finance Order as prescribed in Article 120, paragraph (7) of the Act that are to be stated in the document referred to in that paragraph and attached to a Tax Return pursuant to the provisions of Article 120, paragraph (7) of the Act 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.
Article 47-5Matters to Be Stated in a Return for Receiving a Refund
第四十七条の五(還付を受けるための申告書の記載事項)
The matters specified by Ministry of Finance Order as prescribed in Article 122, paragraph (1), item (iv) (Filing a Return to Receive a Refund) of the Act are to be matters that serve as a reference regarding the amounts set out in items (i) to (iii) of that paragraph or the basis for calculating those amounts.
法第百二十二条第一項第四号(還付等を受けるための申告)に規定する財務省令で定める事項は、同項第一号から第三号までに掲げる金額又はこれらの金額の計算の基礎に関し、参考となるべき事項とする。
Article 48Matters to Be Stated in a Final Return Showing Losses
第四十八条(確定損失申告書の記載事項)
The matters specified by Ministry of Finance Order as prescribed in Article 123, paragraph (2), item (ix) (Filing Tax Returns Showing Losses) of the Act are to be the following:
法第百二十三条第二項第九号(確定損失申告)に規定する財務省令で定める事項は、次に掲げる事項とする。
the name, domicile (where the person has no domicile in Japan, the residence) and individual number (for a person who has no individual number, the name and domicile (where the person has no domicile in Japan, the residence)) of the person who submits the return under Article 123, paragraph (1), Article 125, paragraph (3) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) or Article 127, paragraph (3) (Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year) of the Act, and, where the place of domicile (where the person has no domicile in Japan, the place of residence) differs from the place for tax payment, that place for tax payment;
法第百二十三条第一項、第百二十五条第三項(年の中途で死亡した場合の確定申告)又は第百二十七条第三項(年の中途で出国をする場合の確定申告)の規定による申告書を提出する者の氏名、住所(国内に住所がない場合には、居所)及び個人番号(個人番号を有しない者にあつては、氏名及び住所(国内に住所がない場合には、居所))並びに住所地(国内に住所がない場合には、居所地)と納税地とが異なる場合には、その納税地
where the person falls under the provisions of Article 124, paragraph (2) (Filing a Tax Return If the Person Required to File Has Died) or Article 125, paragraph (3) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) of the Act and submits the return prescribed in those provisions, the name of the person who died as prescribed in those provisions and the domicile at the time of death (where the person had no domicile in Japan, the residence), and, where the place of domicile (where the person had no domicile in Japan, the place of residence) differs from the place for tax payment, that place for tax payment;
法第百二十四条第二項(確定申告書を提出すべき者等が死亡した場合の確定申告)又は第百二十五条第三項(年の中途で死亡した場合の確定申告)の規定に該当してこれらの規定に規定する申告書を提出する場合には、これらの規定に規定する死亡をした者の氏名及びその死亡の時における住所(国内に住所がない場合には、居所)並びに住所地(国内に住所がない場合には、居所地)と納税地とが異なる場合には、その納税地
the location of the assets or business that give rise to the Net Loss, Casualty Loss or Each Class of Income referred to in Article 123, paragraph (2), item (i) of the Act, or the place where that Net Loss, Casualty Loss or Each Class of Income arose (where the place where the Each Class of Income (including the Each Class of Income that was the basis for calculating the amount of that Net Loss; hereinafter the same in this item) arose is the domicile or residence, the head office or principal office, or the branch office or subordinate office (hereinafter referred to as the "head office, etc." in this item) of the payer of the revenue pertaining to that Each Class of Income, the name of that payer and the domicile or residence, or the location of the head office, etc. or the corporate number);
法第百二十三条第二項第一号の純損失若しくは雑損失若しくは各種所得の基因となる資産若しくは事業の所在地又は当該純損失若しくは雑損失若しくは各種所得の生じた場所(各種所得(当該純損失の金額の計算の基礎となつた各種所得を含む。以下この号において同じ。)の生じた場所が当該各種所得に係る収入金額の支払者の住所若しくは居所又は本店若しくは主たる事務所若しくは支店若しくは従たる事務所(以下この号において「本店等」という。)の所在地となる場合には、当該支払者の氏名又は名称及び住所若しくは居所又は本店等の所在地若しくは法人番号)
the matters listed in Article 47, paragraph (3), items (iv) to (xvi) and items (xix) to (xxiv) (Matters to Be Stated in a Final Return Showing Income);
第四十七条第三項第四号から第十六号まで及び第十九号から第二十四号まで(確定所得申告書の記載事項)に掲げる事項
any other matters for reference.
その他参考となるべき事項
Notwithstanding the provisions of item (iv) of the preceding paragraph, with regard to the matters listed in Article 47, paragraph (3), items (xix) to (xxi) and item (xxiv) that pertain to those of the deductions under Articles 74 to 77 (Social Insurance Premium Deduction, etc.) and Articles 79 to 84-2 (Disability Deduction, etc.) of the Act of a Resident who has salary or other wage prescribed in Article 28, paragraph (1) (Salary Income) of the Act that is to be paid in that year and to which the provisions of Article 190 (Year-End Adjustment) of the Act have applied, for which the amount of those deductions pertaining to the income tax for that year is the same as the amounts listed in Article 190, item (ii), (a) to (e) of the Act that were deducted from the amount of the salary or other wage after the salary income deduction prescribed in item (ii) of that Article pertaining to that salary or other wage, it is not required to state them in the return prescribed in item (i) or item (ii) of the preceding paragraph.
その年において支払を受けるべき法第二十八条第一項(給与所得)に規定する給与等で法第百九十条(年末調整)の規定の適用を受けたものを有する居住者の法第七十四条から第七十七条まで(社会保険料控除等)、第七十九条から第八十四条の二まで(障害者控除等)の規定による控除のうちその年分の所得税に係るこれらの控除の額が当該給与等に係る法第百九十条第二号に規定する給与所得控除後の給与等の金額から控除された同号イからホまでに掲げる金額と同額であるものに係る第四十七条第三項第十九号から第二十一号まで及び第二十四号に掲げる事項については、前項第四号の規定にかかわらず、同項第一号又は第二号に規定する申告書への記載を要しないものとする。
Article 49Matters to Be Stated in a Tax Return in the Case of Death
第四十九条(死亡の場合の確定申告書の記載事項)
The matters specified by Ministry of Finance Order as prescribed in Article 263, paragraph (1) (Special Provisions on Tax Returns in the Case of Death) of the Order are the following:
令第二百六十三条第一項(死亡の場合の確定申告の特例)に規定する財務省令で定める事項は、次に掲げる事項とする。
the name, domicile (where the person has no domicile in Japan, the residence; hereinafter the same in this item) and individual number (for a person who has no individual number, the name and domicile) of each heir, the relationship to the decedent, the share of inheritance of that heir under the provisions of Articles 900 to 902 (Statutory Inheritance Shares, Inheritance Shares of Heirs by Representation, and Designation of Inheritance Shares by Will) of the Civil Code (Act No. 89 of 1896), and the value of the property obtained by inheritance or bequest;
各相続人の氏名、住所(国内に住所がない場合には、居所。以下この号において同じ。)及び個人番号(個人番号を有しない者にあつては、氏名及び住所)、被相続人との続柄、民法(明治二十九年法律第八十九号)第九百条から第九百二条まで(法定相続分・代襲相続人の相続分・遺言による相続分の指定)の規定によるその相続分並びに相続又は遺贈によつて得た財産の価額
if there are two or more heirs, the amount of income tax equivalent to the amount calculated by apportioning the amount of income tax set out in Article 120, paragraph (1), item (iii) (Filing Income Tax Returns) of the Act (where there is a withheld tax amount prescribed in item (iv) of that paragraph and there is no prepaid tax amount prescribed in item (v) of that paragraph, the amount set out in item (iv) of that paragraph, and where there is a prepaid tax amount prescribed in item (v) of that paragraph, the amount set out in that item) according to the share of inheritance of each heir in item (i);
Where the return prescribed in Article 263, paragraph (2) of the Order is submitted by the method set out in the proviso to that paragraph, it is not required to state in that return the individual number of another heir whose name is added pursuant to the proviso to Article 263, paragraph (2) of the Order, among the matters set out in item (i) of the preceding paragraph.
Subsection 2 Tax Payment Deferment
第二款 延納
Article 50Matters to Be Stated in a Tax Payment Deferment Notice
第五十条(延納届出書の記載事項)
The matters specified by Ministry of Finance Order as prescribed in Article 131, paragraph (2) (Deferring Payment of Taxes That Are to Be Paid Upon Filing) of the Act are the following:
法第百三十一条第二項(確定申告税額の延納)に規定する財務省令で定める事項は、次に掲げる事項とする。
the name and domicile (or, if the person has no domicile in Japan, residence) of the person who submits the tax payment deferment notice prescribed in Article 131, paragraph (1) of the Act and, if the place of domicile (or, if the person has no domicile in Japan, the place of residence) differs from the place for tax payment, that place for tax payment;
法第百三十一条第一項に規定する延納届出書を提出する者の氏名及び住所(国内に住所がない場合には、居所)並びに住所地(国内に住所がない場合には、居所地)と納税地とが異なる場合には、その納税地
the amount of income tax for which payment is to be deferred pursuant to Article 131, paragraph (1) of the Act;
法第百三十一条第一項の規定による延納をしようとする所得税の額
any other matters for reference.
その他参考となるべき事項
第五十一条(延払条件付譲渡に係る所得税額の延納申請書の記載事項)
The matters specified by Ministry of Finance Order as prescribed in Article 133, paragraph (1) (Procedures for Deferring Payment of Income Taxes on Transfers on Deferred Payment Terms) of the Act are the following:
法第百三十三条第一項(延払条件付譲渡に係る所得税額の延納の手続)に規定する財務省令で定める事項は、次に掲げる事項とする。
the name and domicile (or, if the person has no domicile in Japan, residence) of the person who submits the written application prescribed in Article 133, paragraph (1) of the Act and, if the place of domicile (or, if the person has no domicile in Japan, the place of residence) differs from the place for tax payment, that place for tax payment;
法第百三十三条第一項に規定する申請書を提出する者の氏名及び住所(国内に住所がない場合には、居所)並びに住所地(国内に住所がない場合には、居所地)と納税地とが異なる場合には、その納税地
the amount of income tax to be paid pursuant to Article 128 (Payment upon Filing a Tax Return) or Article 129 (Payment upon Filing a Tax Return in the Event of the Taxpayer's Death) of the Act (where the tax amount relating to the transfer on deferred payment terms prescribed in Article 132, paragraph (4) (Deferring Payment of Income Taxes on Transfers on Deferred Payment Terms) of the Act is less than that amount of income tax, the tax amount relating to that transfer on deferred payment terms);
法第百二十八条(確定申告による納付)又は第百二十九条(死亡の場合の確定申告による納付)の規定により納付すべき所得税の額(法第百三十二条第四項(延払条件付譲渡に係る所得税額の延納)に規定する延払条件付譲渡に係る税額が当該所得税の額に満たない場合には、その延払条件付譲渡に係る税額)
particulars of the calculation of the tax amount relating to the transfer on deferred payment terms referred to in the preceding item;
前号の延払条件付譲渡に係る税額の計算に関する明細
the facts by which the person who submits the written application referred to in item (i) satisfies all of the requirements set out in the items of Article 132, paragraph (1) of the Act, and by which the transfer on deferred payment terms prescribed in that paragraph relating to that written application falls under the conditions set out in the items of paragraph (3) of that Article;
第一号の申請書を提出する者に係る法第百三十二条第一項各号に掲げる要件の全てに該当する事実及び当該申請書に係る同項に規定する延払条件付譲渡が同条第三項各号に掲げる条件に該当する事実
if security is provided pursuant to Article 132, paragraph (2) of the Act, the type of security and the description, quantity, value and location of the property provided as security (where the security is a guarantee by a guarantor, the name or title of the guarantor and the domicile or residence, or the location of the head office or principal office);
法第百三十二条第二項の規定により担保を提供する場合には、その担保の種類並びにその担保として提供する財産の内容、数量、価額及びその所在場所(その担保が保証人の保証である場合には、その保証人の氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地)
any other matters for reference.
その他参考となるべき事項
heirmachine translation
「相続人」
An heir, including, wherever this Ministerial Order (省令) uses the word, a universal legatee (包括受遺者): a person left all or a fixed share of an estate by will.
Defined inArticle 1, paragraph (4)· applies throughout the law
decedentmachine translation
「被相続人」
A decedent, including, wherever this Ministerial Order (省令) uses the word, a person who left all or a fixed share of their estate by will (包括遺贈者).
Defined inArticle 1, paragraph (4)· applies throughout the law
individual numbermachine translation
「個人番号」
The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
Defined inArticle 1-5, paragraph (1)
corporate numbermachine translation
「法人番号」
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
Defined inArticle 1-5, paragraph (1)
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
non-permanent resident
「非永住者」
A resident who does not have Japanese nationality and has had a domicile or residence in Japan for a total of five years or less in the past ten years.
Defined inArticle 47-4, paragraph (1), item (iii)· applies only in this item and in Article 47-4, paragraph (1), item (iv)
foreign source incomemachine translation
「国外源泉所得」
In Article 47-4, paragraph (1), item (iv), foreign source income as Article 7, paragraph (1), item (ii) of the Income Tax Act refers to it: income with its source outside Japan as Article 95, paragraph (1) of that Act uses the term, including income from transfers of securities abroad of kinds a Cabinet Order (政令) specifies.
Short name set inArticle 47-4, paragraph (1), item (iv), (a)· applies only in this provision and in Article 47-4, paragraph (1), item (iv), (b)
head office, etc.machine translation
「本店等」
In Article 48, paragraph (1), item (iii), the head office, principal office, branch or secondary office of the payer of the income, where the place the income arises is that office.
Short name set inArticle 48, paragraph (1), item (iii)· applies only in this item