# 所得税法 / Income Tax Act — 第六十七条 (Article 67)
- Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号
- English title "Income Tax Act": Ministry of Justice translation
- Kind: Act — 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: 第六十七条 (Article 67)（小規模事業者等の収入及び費用の帰属時期） — address `art-67`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-67
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-67
- 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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### 第六十七条（小規模事業者等の収入及び費用の帰属時期） — Periods to Which Revenue and Expenses of Small Enterprises and Similar Businesses Are Attributed
caption: machine translation, not official
art-67 · https://japanlaw.org/en/income-tax-act/art-67 · https://japanlaw.org/l/340AC0000000033/art-67
**第一項** 青色申告書を提出することにつき税務署長の承認を受けている居住者で不動産所得又は事業所得を生ずべき業務を行うもののうち小規模事業者として政令で定める要件に該当するもののその年分の不動産所得の金額又は事業所得の金額（山林の伐採又は譲渡に係るものを除く。）の計算上総収入金額及び必要経費に算入すべき金額は、政令で定めるところにより、その業務につきその年において収入した金額及び支出した費用の額とすることができる。
art-67/par-1 · https://japanlaw.org/en/income-tax-act/art-67/par-1 · https://japanlaw.org/l/340AC0000000033/art-67/par-1
An amount that is to be included in the gross revenue and necessary expenses that are used to calculate real property income or business income (other than from the felling of trees in forested land or the transfer of forested land) in the relevant year for a Resident who has been approved by the district director to file a Blue Return, who conducts business that is meant to generate real property income or business income, and who meets the requirements prescribed by Cabinet Order as a small enterprise may be treated as an amount earned from or spent in connection with business in the year, pursuant to Cabinet Order.
machine translation, not official
**第二項** 雑所得を生ずべき業務を行う居住者のうち小規模な業務を行う者として政令で定める要件に該当するもののその年分の当該雑所得を生ずべき業務に係る雑所得の金額（山林の伐採又は譲渡に係るものを除く。）の計算上総収入金額及び必要経費に算入すべき金額は、政令で定めるところにより、その業務につきその年において収入した金額及び支出した費用の額とすることができる。
art-67/par-2 · https://japanlaw.org/en/income-tax-act/art-67/par-2 · https://japanlaw.org/l/340AC0000000033/art-67/par-2
An amount that is to be included in the gross revenue and necessary expenses that are used to calculate miscellaneous income from business that is meant to generate miscellaneous income (other than from the felling of trees in forested land or the transfer of forested land) in the relevant year for a Resident who conducts business that is meant to generate miscellaneous income and who meets the requirements prescribed by Cabinet Order as a person conducting small-scale business may be treated as an amount earned from or spent in connection with business in the year, pursuant to Cabinet Order.
machine translation, not official
**第三項** 前二項の規定の適用を受けるための手続その他前二項の規定の適用に関し必要な事項は、政令で定める。
art-67/par-3 · https://japanlaw.org/en/income-tax-act/art-67/par-3 · https://japanlaw.org/l/340AC0000000033/art-67/par-3
Cabinet Order provides for the procedures for receiving the application of the provisions of the preceding two paragraphs and other necessary particulars concerning the application of the provisions of the preceding two paragraphs.
machine translation, not official
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## Cites
- art-67/par-3: 前二項 → 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-67/par-3: 前二項 → 所得税法 第六十七条第二項 (Article 67, paragraph (2)), art-67/par-2 — https://japanlaw.org/en/income-tax-act/art-67/par-2 · https://japanlaw.org/l/340AC0000000033/art-67/par-2
## Cited by
4 provisions cite this one. No official source publishes this direction.
- 所得税法 第六十七条第三項（小規模事業者等の収入及び費用の帰属時期） — https://japanlaw.org/en/income-tax-act/art-67/par-3 · https://japanlaw.org/l/340AC0000000033/art-67/par-3
- 所得税法 附則第五条第一項（小規模事業者等の収入及び費用の帰属時期に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-5021-8/art-5/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-5/par-1
- 消費税法 第十八条第一項（小規模事業者等に係る資産の譲渡等の時期等の特例） — https://japanlaw.org/en/consumption-tax-act/art-18/par-1 · https://japanlaw.org/l/363AC0000000108/art-18/par-1
- 租税特別措置法 第二十五条の二第三項（青色申告特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-3
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-010, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-004, translated 2026-09-18
- This site's parser, version 211 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05