# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第四十条の二 (Article 40-2)

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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: 第四十条の二 (Article 40-2)（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） — address `art-40-2`
- 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-40-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-40-2
- 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.

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### 第四十条の二（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） — Matters to Be Stated in a Written Notification on Application of Special Provisions on Timing of Attribution of Revenue and Expenses of Small Enterprises
<sup>caption: machine translation, not official</sup>
<sup>art-40-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-2 · https://japanlaw.org/l/340M50000040011/art-40-2</sup>

    **第一項**  令第百九十七条第一項（収入及び費用の帰属時期の特例を受けるための手続等）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。
    <sup>art-40-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-2/par-1 · https://japanlaw.org/l/340M50000040011/art-40-2/par-1</sup>
    The matters specified by Ministry of Finance Order as prescribed in Article 197, paragraph (1) (Procedures, etc. for Receiving Special Provisions on Timing of Attribution of Revenue and Expenses) of the Order are the following matters:
    <sup>machine translation, not official</sup>

      **一**  令第百九十七条第一項に規定する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
      <sup>art-40-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-40-2/par-1/item-1</sup>
      The name and domicile (or residence, if the person has no domicile in Japan) of the person who submits the written notification prescribed in Article 197, paragraph (1) of the Order and, if the place of domicile (or place of residence, if the person has no domicile in Japan) differs from the place for tax payment, that place for tax payment;
      <sup>machine translation, not official</sup>

      **二**  その者が令第百九十五条各号（小規模事業者の要件）に掲げる要件に該当する事実
      <sup>art-40-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-40-2/par-1/item-2</sup>
      The facts by which the person satisfies the requirements listed in the items of Article 195 (Requirements for Small Enterprises) of the Order;
      <sup>machine translation, not official</sup>

      **三**  前条第一項各号に規定する前年十二月三十一日における同項第一号の売掛金等の額並びに同項第二号の引当金及び準備金の金額
      <sup>art-40-2/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-40-2/par-1/item-3</sup>
      As of December 31 of the preceding year prescribed in the items of paragraph (1) of the preceding Article, the amount of accounts receivable, etc. referred to in item (i) of that paragraph and the amounts of allowances and reserves referred to in item (ii) of that paragraph;
      <sup>machine translation, not official</sup>

      **四**  その他参考となるべき事項
      <sup>art-40-2/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-2/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-40-2/par-1/item-4</sup>
      Any other matters for reference.
      <sup>machine translation, not official</sup>

    **第二項**  令第百九十七条第二項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。
    <sup>art-40-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-2/par-2 · https://japanlaw.org/l/340M50000040011/art-40-2/par-2</sup>
    The matters specified by Ministry of Finance Order as prescribed in Article 197, paragraph (2) of the Order are the following matters:
    <sup>machine translation, not official</sup>

      **一**  令第百九十七条第二項に規定する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
      <sup>art-40-2/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-2/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-40-2/par-2/item-1</sup>
      The name and domicile (or residence, if the person has no domicile in Japan) of the person who submits the written notification prescribed in Article 197, paragraph (2) of the Order and, if the place of domicile (or place of residence, if the person has no domicile in Japan) differs from the place for tax payment, that place for tax payment;
      <sup>machine translation, not official</sup>

      **二**  前項の届出書に記載した同項第三号に掲げる事項
      <sup>art-40-2/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-2/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-40-2/par-2/item-2</sup>
      The matters stated in the written notification set forth in the preceding paragraph that are listed in item (iii) of that paragraph;
      <sup>machine translation, not official</sup>

      **三**  その他参考となるべき事項
      <sup>art-40-2/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-2/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-40-2/par-2/item-3</sup>
      Any other matters for reference.
      <sup>machine translation, not official</sup>

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## Cites
- art-40-2/par-1: 令第百九十七条第一項 → e-Gov law 340CO0000000096, 第百九十七条第一項 (Article 197, paragraph (1)), art-197/par-1 — not held in this collection
- art-40-2/par-1/item-1: 令第百九十七条第一項 → e-Gov law 340CO0000000096, 第百九十七条第一項 (Article 197, paragraph (1)), art-197/par-1 — not held in this collection
- art-40-2/par-1/item-2: 令第百九十五条 → e-Gov law 340CO0000000096, 第百九十五条 (Article 195), art-195 — not held in this collection
- art-40-2/par-1/item-3: 前条第一項 → 所得税法施行規則 第四十条第一項 (Article 40, paragraph (1)), art-40/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40/par-1 · https://japanlaw.org/l/340M50000040011/art-40/par-1
- art-40-2/par-1/item-3: 同項第一号 → 所得税法施行規則 第四十条第一項第一号 (Article 40, paragraph (1), item (i)), art-40/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-40/par-1/item-1
- art-40-2/par-1/item-3: 同項第二号 → 所得税法施行規則 第四十条第一項第二号 (Article 40, paragraph (1), item (ii)), art-40/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-40/par-1/item-2
- art-40-2/par-2: 令第百九十七条第二項 → e-Gov law 340CO0000000096, 第百九十七条第二項 (Article 197, paragraph (2)), art-197/par-2 — not held in this collection
- art-40-2/par-2/item-1: 令第百九十七条第二項 → e-Gov law 340CO0000000096, 第百九十七条第二項 (Article 197, paragraph (2)), art-197/par-2 — not held in this collection
- art-40-2/par-2/item-2: 前項 → 所得税法施行規則 第四十条の二第一項 (Article 40-2, paragraph (1)), art-40-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-2/par-1 · https://japanlaw.org/l/340M50000040011/art-40-2/par-1
- art-40-2/par-2/item-2: 同項第三号 → 所得税法施行規則 第四十条の二第一項第三号 (Article 40-2, paragraph (1), item (iii)), art-40-2/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-40-2/par-1/item-3

## Cited by

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

- 所得税法施行規則 第四十条の二第二項第二号（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-2 · https://japanlaw.org/l/340M50000040011/art-40-2/par-2/item-2
- 所得税法施行規則 附則第二十四条第一項（小規模事業者の収入及び費用の帰属時期の特例の適用に関する届出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-24/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-24/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

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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-20261027T143811-026, 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