# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第百三条 (Article 103)
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- Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号
- English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: MinisterialOrdinance — 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: 第百三条 (Article 103)（事業所得等に係る総収入金額報告書の記載事項） — address `art-103`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-103
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-103
- Every provision below carries its address and both URLs 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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### 第百三条（事業所得等に係る総収入金額報告書の記載事項） — Matters to Be Stated in a Report of Gross Revenues Constituting Business Income, etc.
caption: machine translation, not official
art-103 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-103 · https://japanlaw.org/l/340M50000040011/art-103
**第一項** 法第二百三十三条（事業所得等に係る総収入金額報告書の提出）の規定の適用を受ける同条に規定する居住者又は非居住者は、同条の規定により、次の各号に掲げる事項を記載した総収入金額報告書を、その年の翌年三月十五日までに、納税地の所轄税務署長に提出しなければならない。
art-103/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-103/par-1 · https://japanlaw.org/l/340M50000040011/art-103/par-1
A Resident or Nonresident prescribed in Article 233 (Submission of Reports on Gross Revenues Constituting Business Income) of the Act who is subject to the provisions of that Article must, pursuant to that Article, submit a report of gross revenues stating the matters set forth in the following items to the competent district director with jurisdiction over the place for tax payment by March 15 of the following year.
machine translation, not official
**一** 当該総収入金額報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
art-103/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-103/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-103/par-1/item-1
the name, domicile (residence, in the case where the person has no domicile in Japan), and individual number of the person submitting the report of gross revenues (for a person who has no individual number, the name and domicile (residence, in the case where the person has no domicile in Japan)), and, where the place of domicile (place of residence, in the case where the person has no domicile in Japan) differs from the place for tax payment, the place for tax payment;
machine translation, not official
**二** その年中の不動産所得、事業所得又は山林所得に係る総収入金額（非居住者にあつては、法第百六十一条第一項（国内源泉所得）に規定する国内源泉所得に係る総収入金額に限る。）の合計額及び当該合計額の所得ごとの内訳
art-103/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-103/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-103/par-1/item-2
the total amount of the gross revenues pertaining to real property income, business income, or timber income for that year (for a Nonresident, limited to the gross revenues pertaining to domestic source income prescribed in Article 161, paragraph (1) (Domestic Source Income) of the Act) and the breakdown of that total amount by income;
machine translation, not official
**三** 不動産所得、事業所得又は山林所得の基因となる資産若しくは事業の所在地又はこれらの所得の生ずる場所
art-103/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-103/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-103/par-1/item-3
the location of the assets or business that give rise to real property income, business income, or timber income, or the place where such income arises;
machine translation, not official
**四** その他参考となるべき事項
art-103/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-103/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-103/par-1/item-4
any other matters for reference.
machine translation, not official
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## Cites
- art-103/par-1: 法第二百三十三条 → 所得税法 第二百三十三条 (Article 233), art-233 — https://japanlaw.org/en/income-tax-act/art-233 · https://japanlaw.org/l/340AC0000000033/art-233
- art-103/par-1/item-2: 法第百六十一条第一項 → 所得税法 第百六十一条第一項 (Article 161, paragraph (1)), art-161/par-1 — https://japanlaw.org/en/income-tax-act/art-161/par-1 · https://japanlaw.org/l/340AC0000000033/art-161/par-1
## Cited by
1 provision cites this one. No official source publishes this direction.
- 所得税法施行規則 附則第八十六条第一項（事業所得等に係る総収入金額報告書の記載事項に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-86/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-86/par-1
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-078, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-004, translated 2026-10-28
- This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27