# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百九十七条 (Article 197)

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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第百九十七条 (Article 197)（収入及び費用の帰属時期の特例を受けるための手続等） — address `art-197`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/art-197
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第百九十七条（収入及び費用の帰属時期の特例を受けるための手続等） — Procedures for Receiving Special Provisions on the Periods to Which Revenue and Expenses Are Attributed
<sup>caption: machine translation, not official</sup>
<sup>art-197 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-197</sup>

      **第一項**  その年分以後の各年分の所得税につき第百九十六条第一項（小規模事業者の収入及び費用の帰属時期）の選択をする居住者は、その年三月十五日まで（その年一月十六日以後新たに同項に規定する業務を開始した場合には、その業務を開始した日から二月以内）に、同項の規定の適用を受けようとする旨その他財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。
      <sup>art-197/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-197/par-1</sup>
      A Resident who makes the election under Article 196, paragraph (1) (Periods to Which Revenue and Expenses of Small Enterprises Are Attributed) with regard to income tax for that year and each subsequent year must, by March 15 of that year (or, where the Resident newly starts the business prescribed in that paragraph on or after January 16 of that year, within two months after the day on which the Resident started that business), submit to the competent district director with jurisdiction over the place for tax payment a written notice stating that the Resident intends to receive the application of that paragraph and other matters specified by Ministry of Finance Order.
      <sup>machine translation, not official</sup>

      **第二項**  第百九十六条第一項の規定の適用を受ける居住者は、その年分以後の各年分の所得税につき同項の規定の適用を受けることをやめようとする場合には、その年三月十五日までに、その適用を受けることをやめる旨その他財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。
      <sup>art-197/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-197/par-2</sup>
      A Resident subject to the application of Article 196, paragraph (1) who intends to cease to be subject to the application of that paragraph with regard to income tax for that year and each subsequent year must, by March 15 of that year, submit to the competent district director with jurisdiction over the place for tax payment a written notice stating that the Resident will cease to be subject to its application and other matters specified by Ministry of Finance Order.
      <sup>machine translation, not official</sup>

      **第三項**  前条第一項の選択をする居住者は、同項の規定の適用を受けようとする年分の確定申告書を提出する場合には、当該申告書にその適用を受ける旨の記載をしなければならない。
      <sup>art-197/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-197/par-3</sup>
      A Resident who makes the election under paragraph (1) of the preceding Article must, when submitting the Tax Return for the year for which the Resident intends to receive the application of that paragraph, state on that return form that the Resident is subject to its application.
      <sup>machine translation, not official</sup>

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## Cites
- art-197/par-1: 第百九十六条第一項 → 所得税法施行令 第百九十六条第一項 (Article 196, paragraph (1)), art-196/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-196/par-1
- art-197/par-2: 第百九十六条第一項 → 所得税法施行令 第百九十六条第一項 (Article 196, paragraph (1)), art-196/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-196/par-1
- art-197/par-3: 前条第一項 → 所得税法施行令 第百九十六条の三第一項 (Article 196-3, paragraph (1)), art-196-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-196-3/par-1

## Cited by

7 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 附則第五条第一項（小規模事業者の収入及び費用の帰属時期の特例を受ける場合の手続に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3462-70/art-5/par-1
- 所得税法施行令 附則第六条第一項（小規模事業者の収入及び費用の帰属時期の特例を受ける場合の手続に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3492-75/art-6/par-1
- 所得税法施行令 附則第六条第二項（小規模事業者の収入及び費用の帰属時期の特例を受ける場合の手続に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3492-75/art-6/par-2
- 所得税法施行規則 第四十条の二第一項（小規模事業者の収入及び費用の帰属時期の特例の適用に関する届出書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-2/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第四十条の二第一項第一号（小規模事業者の収入及び費用の帰属時期の特例の適用に関する届出書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-2/par-1/item-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第四十条の二第二項（小規模事業者の収入及び費用の帰属時期の特例の適用に関する届出書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-2/par-2 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第四十条の二第二項第一号（小規模事業者の収入及び費用の帰属時期の特例の適用に関する届出書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-2/par-2/item-1 (e-Gov law ID 340M50000040011)

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-055, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-055, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06