# Article 120, paragraph (6), its wordings — Income Tax Act

This is the Markdown twin of https://japanlaw.org/en/income-tax-act/history/art-120/par-6. 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.

How the wording of Article 120, paragraph (6) (第百二十条第六項) changed with each amendment, and how it will change.

- Law: Income Tax Act (所得税法) — https://japanlaw.org/en/income-tax-act
- Provision: Article 120, paragraph (6) (第百二十条第六項) — https://japanlaw.org/en/income-tax-act/art-120/par-6 (as Markdown: https://japanlaw.org/md/en/income-tax-act/art-120/par-6)
- The law's amendments: https://japanlaw.org/en/income-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 13 of 2025

- State: In force

Japanese:

> その年において不動産所得、事業所得若しくは山林所得を生ずべき業務を行う居住者が第一項の規定による申告書を提出する場合（当該申告書が青色申告書である場合を除く。）又はその年において雑所得を生ずべき業務を行う居住者でその年の前々年分の当該業務に係る収入金額が千万円を超えるものが同項の規定による申告書を提出する場合には、財務省令で定めるところにより、これらの所得に係るその年中の総収入金額及び必要経費の内容を記載した書類を当該申告書に添付しなければならない。

English (Machine translation, not official):

> If a Resident conducting business that is meant to generate real property income, business income, or timber income in the relevant year files a return pursuant to paragraph (1) (unless the return is a Blue Return), or if a Resident conducting business that is meant to generate miscellaneous income in the relevant year whose amount of revenue from that business for the year before the previous year exceeds 10,000,000 yen files a return pursuant to that paragraph, the Resident must include a document that indicates the gross revenue for the year arising from those types of income and the details of the necessary expenses with the return, pursuant to Ministry of Finance Order.

## 2. 1 January 2027 — Act No. 13 of 2025

- State: Not yet in force
- Takes effect: 1 January 2027
- The amendment: Moved to paragraph (8); its words stay the same (Act No. 13 of 2025) — https://japanlaw.org/en/income-tax-act/amendments/20270101_507AC0000000013

Japanese:

> その年において不動産所得、事業所得若しくは山林所得を生ずべき業務を行う居住者が第一項の規定による申告書を提出する場合（当該申告書が青色申告書である場合を除く。）又はその年において雑所得を生ずべき業務を行う居住者でその年の前々年分の当該業務に係る収入金額が千万円を超えるものが同項の規定による申告書を提出する場合には、財務省令で定めるところにより、これらの所得に係るその年中の総収入金額及び必要経費の内容を記載した書類を当該申告書に添付しなければならない。

English (Machine translation, not official):

> If a Resident conducting business that is meant to generate real property income, business income, or timber income in the relevant year files a return under paragraph (1) (unless the return is a Blue Return), or if a Resident conducting business that is meant to generate miscellaneous income in the relevant year whose revenue from that business for the year before the preceding year exceeds 10 million yen files a return under that paragraph, the Resident must include a document that indicates the gross revenue for the year arising from those types of income and the details of the necessary expenses with the return, pursuant to Ministry of Finance Order.

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033/20270101_506AC0000000008)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340AC0000000033/20270101_507AC0000000013)