# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三十九条の二 (Article 39-2) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-39-2. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第三十九条の二 (Article 39-2)（再び小規模事業者の収入及び費用の帰属時期の特例の適用を受ける場合の手続） — address `art-39-2` - 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-39-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-39-2 - 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. --- ### 第三十九条の二（再び小規模事業者の収入及び費用の帰属時期の特例の適用を受ける場合の手続） — Procedures for Again Applying the Special Provisions on the Period to Which Revenue and Expenses of Small Enterprises Are Attributed caption: machine translation, not official art-39-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-39-2 · https://japanlaw.org/l/340M50000040011/art-39-2 **第一項** 令第百九十五条第二号（小規模事業者の要件）に規定する税務署長の承認を受けようとする者は、再び法第六十七条第一項（小規模事業者等の収入及び費用の帰属時期）の規定の適用を受けようとする年の一月三十一日までに、次に掲げる事項を記載した申請書を、納税地の所轄税務署長に提出しなければならない。 art-39-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-39-2/par-1 · https://japanlaw.org/l/340M50000040011/art-39-2/par-1 A person who seeks to obtain the approval of the district director prescribed in Article 195, item (ii) (Requirements for Small Enterprises) of the Order must submit to the competent district director with jurisdiction over the place for tax payment, by January 31 of the year in which the person seeks to again have the provisions of Article 67, paragraph (1) (Periods to Which Revenue and Expenses of Small Enterprises and Similar Businesses Are Attributed) of the Act apply, a written application stating the following particulars: machine translation, not official **一** その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 art-39-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-39-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-39-2/par-1/item-1 the name and domicile (or, if the person has no domicile in Japan, residence) of the person submitting the written application 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; machine translation, not official **二** 前に法第六十七条第一項の規定の適用を受けていた期間及びその適用を受けないこととなつた事由 art-39-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-39-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-39-2/par-1/item-2 The period during which the person was previously subject to the application of the provisions of Article 67, paragraph (1) of the Act, and the reason why the provisions ceased to apply to the person; machine translation, not official **三** その他参考となるべき事項 art-39-2/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-39-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-39-2/par-1/item-3 Any other matters for reference. machine translation, not official **第二項** 税務署長は、前項の申請書の提出があつた場合において、法第六十七条第一項の規定による不動産所得の金額又は事業所得の金額の計算によつてはその者のその後の各年分の不動産所得の金額又は事業所得の金額の計算が適正に行われ難いと認めるときは、その申請を却下することができる。 art-39-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-39-2/par-2 · https://japanlaw.org/l/340M50000040011/art-39-2/par-2 Where a written application set forth in the preceding paragraph is submitted, the district director may reject the application if the district director finds that it would be difficult to properly calculate the amount of real property income or the amount of business income of the person for each subsequent year by calculating the amount of real property income or the amount of business income under the provisions of Article 67, paragraph (1) of the Act. machine translation, not official **第三項** 税務署長は、第一項の申請書の提出があつた場合において、その申請につき承認又は却下の処分をするときは、その申請をした者に対し、書面によりその旨を通知する。 art-39-2/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-39-2/par-3 · https://japanlaw.org/l/340M50000040011/art-39-2/par-3 Where a written application set forth in paragraph (1) is submitted and the district director grants approval of or rejects the application, the district director notifies the person who made the application of that fact in writing. machine translation, not official **第四項** 第一項の申請書の提出があつた場合において、再び法第六十七条第一項の規定の適用を受けようとする年の三月十五日までにその申請につき承認又は却下の処分がなかつたときは、その日においてその承認があつたものとみなす。 art-39-2/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-39-2/par-4 · https://japanlaw.org/l/340M50000040011/art-39-2/par-4 Where a written application set forth in paragraph (1) is submitted, if no disposition of approval or rejection of the application has been made by March 15 of the year in which the person seeks to again receive application of the provisions of Article 67, paragraph (1) of the Act, the approval is deemed to have been granted on that date. machine translation, not official --- ## Cites - art-39-2/par-1: 令第百九十五条第二号 → e-Gov law 340CO0000000096, 第百九十五条第一項第二号 (Article 195, paragraph (1), item (ii)), art-195/par-1/item-2 — not held in this collection - art-39-2/par-1: 法第六十七条第一項 → 所得税法 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — https://japanlaw.org/en/income-tax-act/art-67/par-1 · https://japanlaw.org/l/340AC0000000033/art-67/par-1 - art-39-2/par-1/item-2: 法第六十七条第一項 → 所得税法 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — https://japanlaw.org/en/income-tax-act/art-67/par-1 · https://japanlaw.org/l/340AC0000000033/art-67/par-1 - art-39-2/par-2: 前項 → 所得税法施行規則 第三十九条の二第一項 (Article 39-2, paragraph (1)), art-39-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-39-2/par-1 · https://japanlaw.org/l/340M50000040011/art-39-2/par-1 - art-39-2/par-2: 法第六十七条第一項 → 所得税法 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — https://japanlaw.org/en/income-tax-act/art-67/par-1 · https://japanlaw.org/l/340AC0000000033/art-67/par-1 - art-39-2/par-3: 第一項 → 所得税法施行規則 第三十九条の二第一項 (Article 39-2, paragraph (1)), art-39-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-39-2/par-1 · https://japanlaw.org/l/340M50000040011/art-39-2/par-1 - art-39-2/par-4: 第一項 → 所得税法施行規則 第三十九条の二第一項 (Article 39-2, paragraph (1)), art-39-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-39-2/par-1 · https://japanlaw.org/l/340M50000040011/art-39-2/par-1 - art-39-2/par-4: 法第六十七条第一項 → 所得税法 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — https://japanlaw.org/en/income-tax-act/art-67/par-1 · https://japanlaw.org/l/340AC0000000033/art-67/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第三十九条の二第二項（再び小規模事業者の収入及び費用の帰属時期の特例の適用を受ける場合の手続） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-39-2/par-2 · https://japanlaw.org/l/340M50000040011/art-39-2/par-2 - 所得税法施行規則 第三十九条の二第三項（再び小規模事業者の収入及び費用の帰属時期の特例の適用を受ける場合の手続） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-39-2/par-3 · https://japanlaw.org/l/340M50000040011/art-39-2/par-3 - 所得税法施行規則 第三十九条の二第四項（再び小規模事業者の収入及び費用の帰属時期の特例の適用を受ける場合の手続） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-39-2/par-4 · https://japanlaw.org/l/340M50000040011/art-39-2/par-4 - 所得税法施行規則 附則第二十三条第一項（再び小規模事業者の収入及び費用の帰属時期の特例の適用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-regulation/suppl-4269-53/art-23/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-23/par-1 - 所得税法施行規則 附則第六条第一項（特別な評価の方法の承認申請書の記載事項等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-6/par-1 --- ## 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-20261027T143811-025, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-025, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-026, 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