# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第七節 (Part 2, Chapter 1, Section 7)
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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — 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: 第七節 (Part 2, Chapter 1, Section 7) — address `pt-2/ch-1/sec-7`
- Text: the text as amended with effect from 2028-01-01 (On 1 January of the year after another part of the amending law comes into force. The exact day is not fixed yet.) — NOT yet in force (revision 20280101_508CO0000000093)
- URL (this text's page, at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#pt-2/ch-1/sec-7
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/income-tax-act-enforcement-order/pt-2/ch-1/sec-7
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## 第七節 収入及び費用の帰属の時期の特例 — Section 7 Special Provisions on the Timing of Attribution of Revenue and Expenses
heading: machine translation, not official
pt-2/ch-1/sec-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#pt-2/ch-1/sec-7
## 第一款 工事の請負 — Subsection 1 Contracts for Construction Work
heading: machine translation, not official
pt-2/ch-1/sec-7/subsec-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#pt-2/ch-1/sec-7/subsec-1
### 第百九十二条（工事の請負） — Contracts for Construction Work
caption: machine translation, not official
art-192 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#art-192
**第一項** 法第六十六条第一項（工事の請負に係る収入及び費用の帰属時期）に規定する政令で定める大規模な工事は、その請負の対価の額（その支払が外国通貨で行われるべきこととされている工事（製造及びソフトウエアの開発を含む。以下この款において同じ。）については、その工事に係る契約の時における外国為替の売買相場による円換算額とする。）が十億円以上の工事とする。
art-192/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#art-192/par-1
The large-scale construction work specified by Cabinet Order prescribed in Article 66, paragraph (1) (Periods to Which Revenue and Expenses Associated with Contracts for Construction Work Are Attributed) of the Act is construction work for which the amount of the consideration for the contract (in the case of construction work (including manufacturing and software development; the same applies hereinafter in this Subsection) for which payment is to be made in foreign currency, the yen equivalent calculated at the foreign exchange buying and selling rates at the time of the contract for that work) is 1,000,000,000 yen or more.
machine translation, not official
**第二項** 法第六十六条第一項に規定する政令で定める要件は、当該工事に係る契約において、その請負の対価の額の二分の一以上が当該工事の目的物の引渡しの期日から一年を経過する日後に支払われることが定められていないものであることとする。
art-192/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#art-192/par-2
The requirements specified by Cabinet Order prescribed in Article 66, paragraph (1) of the Act are that the contract for that work does not provide that one-half or more of the amount of consideration for the contract is to be paid after the date on which one year has elapsed from the date of delivery of the subject matter of that work.
machine translation, not official
**第三項** 法第六十六条第一項及び第二項に規定する政令で定める工事進行基準の方法は、工事の請負の対価の額及びその工事原価の額（その年十二月三十一日（年の中途において死亡した場合には、その死亡の時。次項及び第六項において同じ。）の現況によりその工事につき見積もられる工事の原価の額をいう。以下この項において同じ。）に同日におけるその工事に係る進行割合（工事原価の額のうちに工事のために既に要した原材料費、労務費その他の経費の額の合計額の占める割合その他の工事の進行の度合を示すものとして合理的と認められるものに基づいて計算した割合をいう。）を乗じて計算した金額から、それぞれその年の前年以前の各年分の収入金額とされた金額及び費用の額とされた金額を控除した金額をその年分の収入金額及び費用の額とする方法とする。
art-192/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#art-192/par-3
The method of construction progress criteria specified by Cabinet Order prescribed in Article 66, paragraphs (1) and (2) of the Act is a method of treating, as the amounts of revenue and expenses for the year, the amounts obtained by deducting, respectively, the amounts treated as revenue and the amounts treated as expenses for each of the year preceding that year and earlier years from the amounts calculated by multiplying the amount of consideration for the contract for construction work and the amount of the construction cost thereof (meaning the amount of the cost of the work estimated for that work based on the status as of December 31 of that year (in the case of death in the middle of the year, at the time of death; the same applies in the following paragraph and paragraph (6)); the same applies hereinafter in this paragraph) by the progress ratio for that work as of that date (meaning the ratio calculated on the basis of the ratio of the sum of the amounts of raw material costs, labor costs and other expenses already incurred for the work to the amount of the construction cost, or other basis recognized as reasonable for showing the degree of progress of the work).
machine translation, not official
**第四項** 居住者の請負をした工事（当該工事に係る追加の工事を含む。）の請負の対価の額がその年十二月三十一日において確定していないときにおける法第六十六条第一項の規定の適用については、同日の現況により当該工事につき見積もられる工事の原価の額をその請負の対価の額とみなす。
art-192/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#art-192/par-4
With regard to the application of Article 66, paragraph (1) of the Act in the case where the amount of consideration for the contract for construction work undertaken by a Resident (including additional construction work pertaining to that work) has not been fixed as of December 31 of that year, the amount of the cost of the work estimated for that work based on the status as of that date is deemed to be the amount of consideration for the contract.
machine translation, not official
**第五項** 居住者の請負をした工事（法第六十六条第二項本文の規定の適用を受けているものを除く。）が、請負の対価の額の引上げその他の事由によりその着手の日の属する年（以下この項において「着工の年」という。）の翌年以後の年（その工事の目的物の引渡しの日の属する年（以下この項において「引渡し年」という。）を除く。）において長期大規模工事（同条第一項に規定する長期大規模工事をいう。以下この款において同じ。）に該当することとなつた場合における同項の規定の適用については、第三項の規定にかかわらず、当該工事の請負に係る既往年分の収入金額及び費用の額（その工事の請負に係る収入金額及び費用の額につき着工の年以後の各年において同項に規定する工事進行基準の方法により当該各年分の収入金額及び費用の額を計算することとした場合に着工の年からその該当することとなつた日の属する年（以下この項において「適用開始年」という。）の前年までの各年分の収入金額及び費用の額とされる金額をいう。）は、当該適用開始年から引渡し年の前年までの各年分の当該工事の請負に係る収入金額及び費用の額に含まれないものとすることができる。ただし、当該工事の請負に係る収入金額及び費用の額につき、次の各号に掲げる場合に該当することとなつたときは、当該各号に定める年以後の年分については、この限りでない。
art-192/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#art-192/par-5
With regard to the application of Article 66, paragraph (1) of the Act in the case where construction work undertaken by a Resident (excluding that to which the main clause of Article 66, paragraph (2) of the Act is applied) comes to fall under long-term large-scale construction (meaning long-term large-scale construction prescribed in paragraph (1) of that Article; the same applies hereinafter in this Subsection) in a year on or after the year following the year that includes the date of commencement of the work (hereinafter referred to as the "year of commencement" in this paragraph) (excluding the year that includes the date of delivery of the subject matter of that work (hereinafter referred to as the "year of delivery" in this paragraph)) owing to an increase in the amount of consideration for the contract or other reason, notwithstanding the provisions of paragraph (3), the amounts of revenue and expenses of past years pertaining to the contract for construction work (meaning the amounts that would be treated as the amounts of revenue and expenses for each year from the year of commencement to the year preceding the year that includes the date on which it came to fall under long-term large-scale construction (hereinafter referred to as the "first year of application" in this paragraph), if the amounts of revenue and expenses for each year were calculated, with regard to the revenue and expenses pertaining to the contract for construction work, by the method of construction progress criteria prescribed in that paragraph in each year on or after the year of commencement) may be excluded from the amounts of revenue and expenses pertaining to the contract for construction work for each year from that first year of application to the year preceding the year of delivery. However, where, with regard to the revenue and expenses pertaining to the contract for construction work, a case set out in one of the following items comes to apply, this does not apply for the years on or after the year specified in that item:
machine translation, not official
**一** 当該適用開始年以後のいずれかの年において第三項に規定する工事進行基準の方法により経理した場合 その経理した年
art-192/par-5/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#art-192/par-5/item-1
Where accounting has been done by the method of construction progress criteria prescribed in paragraph (3) in any year on or after that first year of application: the year in which that accounting was done;
machine translation, not official
**二** 当該適用開始年以後のいずれかの年において本文の規定の適用を受けなかつた場合 その適用を受けなかつた年
art-192/par-5/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#art-192/par-5/item-2
Where the main clause has not been applied in any year on or after that first year of application: the year in which it was not applied.
machine translation, not official
**第六項** 居住者の請負をした長期大規模工事であつて、その年の十二月三十一日において、その着手の日から六月を経過していないもの又はその第三項に規定する進行割合が百分の二十に満たないものに係る法第六十六条第一項の規定の適用については、第三項の規定にかかわらず、当該長期大規模工事の請負に係るその年分の収入金額及び費用の額は、ないものとすることができる。ただし、当該長期大規模工事の請負に係る収入金額及び費用の額につき、同項に規定する工事進行基準の方法により経理した年以後の年分については、この限りでない。
art-192/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#art-192/par-6
With regard to the application of Article 66, paragraph (1) of the Act to long-term large-scale construction undertaken by a Resident for which, as of December 31 of that year, six months have not elapsed from the date of commencement or for which the progress ratio prescribed in paragraph (3) is less than 20/100, notwithstanding the provisions of paragraph (3), the amounts of revenue and expenses for that year pertaining to the contract for that long-term large-scale construction may be treated as nil. However, this does not apply for the years on or after the year in which, with regard to the revenue and expenses pertaining to the contract for that long-term large-scale construction, accounting was done by the method of construction progress criteria prescribed in that paragraph.
machine translation, not official
**第七項** 法第六十六条第一項の規定を適用する場合において、同項の居住者が長期大規模工事に着手したかどうかの判定は、当該居住者がその請け負つた工事の内容を完成するために行う一連の作業のうち重要な部分の作業を開始したかどうかによるものとする。この場合において、工事の設計に関する作業が当該工事の重要な部分の作業に該当するかどうかは、当該居住者の選択による。
art-192/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#art-192/par-7
Where Article 66, paragraph (1) of the Act is applied, whether the Resident referred to in that paragraph has commenced long-term large-scale construction is determined according to whether that Resident has started the work of an important part of the series of work carried out to complete the content of the construction work that Resident has undertaken. In this case, whether work relating to the design of the construction work falls under work of an important part of that construction work is at the option of that Resident.
machine translation, not official
**第八項** 第五項本文の規定は、同項本文の規定の適用を受けようとする年分の確定申告書に同項本文の規定の適用を受けようとする工事の名称並びにその工事の請負に係る同項本文に規定する既往年分の収入金額及び費用の額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。
art-192/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#art-192/par-8
The main clause of paragraph (5) applies only where a document stating the name of the construction work to which the Resident wishes to have the main clause of that paragraph applied and the particulars regarding the calculation of the amounts of revenue and expenses of past years prescribed in the main clause of that paragraph pertaining to the contract for construction work is attached to the Tax Return for the year for which the Resident wishes to have the main clause of that paragraph applied.
machine translation, not official
**第九項** 第四項の規定は、法第六十六条第二項本文の規定を適用する場合（第十一項の規定の適用を受ける場合を除く。）について準用する。この場合において、第四項中「第六十六条第一項」とあるのは、「第六十六条第二項本文の規定の適用を受ける場合における前項」と読み替えるものとする。
art-192/par-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#art-192/par-9
The provisions of paragraph (4) apply mutatis mutandis where the main clause of Article 66, paragraph (2) of the Act is applied (excluding the case where the provisions of paragraph (11) apply). In this case, the phrase "Article 66, paragraph (1) of the Act" in paragraph (4) is deemed to be replaced with "the preceding paragraph in the case where the main clause of Article 66, paragraph (2) of the Act is applied".
machine translation, not official
**第十項** 第七項の規定は、法第六十六条第二項本文の規定を適用する場合における同項に規定する工事に着手したかどうかの判定について準用する。
art-192/par-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#art-192/par-10
The provisions of paragraph (7) apply mutatis mutandis to the determination, where the main clause of Article 66, paragraph (2) of the Act is applied, of whether construction work prescribed in that paragraph has been commenced.
machine translation, not official
**第十一項** 居住者の請負をした法第六十六条第二項に規定する工事のうちその請負の対価の額がその着手の日において確定していないものに係る同項の規定の適用については、当該請負の対価の額の確定の日を当該工事の着手の日とすることができる。
art-192/par-11 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#art-192/par-11
With regard to the application of Article 66, paragraph (2) of the Act to construction work prescribed in that paragraph undertaken by a Resident for which the amount of consideration for the contract has not been fixed on the date of commencement, the date on which the amount of consideration for the contract is fixed may be treated as the date of commencement of that construction work.
machine translation, not official
### 第百九十三条（工事進行基準の方法による未収入金） — Unpaid Amounts Under the Method of Construction Progress Criteria
caption: machine translation, not official
art-193 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#art-193
**第一項** 居住者の請負をした工事につきその着手の日からその目的物の引渡しの日の前日までの期間内の日の属する各年分において法第六十六条第一項又は第二項本文（工事の請負に係る収入及び費用の帰属時期）の規定の適用を受けている場合には、当該工事に係る第一号に掲げる金額から第二号に掲げる金額を控除した金額を当該工事の請負に係る売掛債権等（売掛金、貸付金その他これらに準ずる金銭債権をいう。）の額として、当該各年分の事業所得の金額を計算する。
art-193/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#art-193/par-1
Where, for each year that includes a date within the period from the date of commencement of construction work undertaken by a Resident to the day before the date of delivery of its subject matter, the provisions of Article 66, paragraph (1) or the main clause of paragraph (2) (Periods to Which Revenue and Expenses Associated with Contracts for Construction Work Are Attributed) of the Act have been applied, the amount of business income for each of those years is calculated by treating the amount obtained by deducting the amount set out in item (ii) from the amount set out in item (i) pertaining to that construction work as the amount of accounts receivable, etc. pertaining to the contract for construction work (meaning accounts receivable, loans and other monetary claims equivalent thereto).
machine translation, not official
**一** 当該工事の請負に係る収入金額のうち、法第六十六条第一項又は第二項本文に規定する工事進行基準の方法によりその年の前年分以前の各年分の収入金額とされた金額及びその年の年分の収入金額とされる金額の合計額（同項ただし書に規定する経理しなかつた年の翌年分以後の年分の収入金額を除く。）
art-193/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#art-193/par-1/item-1
Of the amount of revenue pertaining to the contract for construction work, the sum of the amount treated as revenue for each of the year preceding that year and earlier years, and the amount to be treated as revenue for that year, by the method of construction progress criteria prescribed in Article 66, paragraph (1) or the main clause of paragraph (2) of the Act (excluding the amount of revenue for the years on or after the year following the year in which accounting was not done, as prescribed in the proviso to that paragraph);
machine translation, not official
**二** 既に当該工事の請負の対価として支払われた金額（当該対価の額でまだ支払われていない金額のうち、当該対価の支払を受ける権利の移転により当該居住者が当該対価の支払を受けない金額を含む。）
art-193/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#art-193/par-1/item-2
The amount already paid as consideration for the contract for construction work (including, of the amount of that consideration not yet paid, the amount of which that Resident does not receive payment by reason of the transfer of the right to receive payment of that consideration).
machine translation, not official
**第二項** 前項の売掛債権等につき貸倒れによる損失が生じた場合の同項の売掛債権等の額の計算その他同項の規定の適用に関し必要な事項は、財務省令で定める。
art-193/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#art-193/par-2
The calculation of the amount of the accounts receivable, etc. referred to in the preceding paragraph where a loss has arisen from bad debts in respect of those accounts receivable, etc., and other matters necessary for the application of that paragraph, are specified by Ministry of Finance Order.
machine translation, not official
### 第百九十四条（死亡の場合の工事の請負に係る収入及び費用の帰属時期） — Periods to Which Revenue and Expenses Associated with Contracts for Construction Work Are Attributed in the Case of Death
caption: machine translation, not official
art-194 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-194#art-194
**第一項** 長期大規模工事の請負に係る収入金額及び費用の額につき法第六十六条第一項（工事の請負に係る収入及び費用の帰属時期）の規定の適用を受けている居住者が死亡したときは、その長期大規模工事の請負に係る収入金額及び費用の額のうち、その居住者のその長期大規模工事の請負に係る事業を承継した相続人の当該死亡の日の属する年からその長期大規模工事の目的物の引渡しの日の属する年の前年までの各年分の収入金額及び費用の額として同項に規定する工事進行基準の方法により計算した収入金額及び費用の額は、当該各年分の事業所得の金額の計算上、総収入金額及び必要経費に算入する。この場合において、当該相続人に係る第百九十二条第三項（工事進行基準の方法）及び前条の規定の適用については、当該居住者がその死亡前に当該長期大規模工事のために要した経費の額並びに当該居住者についてその死亡前に当該長期大規模工事の請負に係る収入金額及び費用の額とされた金額は、それぞれ当該相続人が当該長期大規模工事のために要した経費の額並びに当該相続人について当該長期大規模工事の請負に係る収入金額及び費用の額とされた金額とみなす。
art-194/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-194#art-194/par-1
Where a Resident to whom Article 66, paragraph (1) (Periods to Which Revenue and Expenses Associated with Contracts for Construction Work Are Attributed) of the Act has been applied with regard to the revenue and expenses pertaining to a contract for long-term large-scale construction dies, of the revenue and expenses pertaining to the contract for that long-term large-scale construction, the revenue and expenses calculated by the method of construction progress criteria prescribed in that paragraph as the revenue and expenses, for each year from the year that includes the date of death to the year preceding the year that includes the date of delivery of the subject matter of that long-term large-scale construction, of the heir who succeeded to that Resident's business pertaining to the contract for that long-term large-scale construction, are to be included in gross revenue and necessary expenses in calculating the amount of business income for each of those years. In this case, with regard to the application of Article 192, paragraph (3) (Method of Construction Progress Criteria) and the preceding Article to that heir, the amount of the expenses that that Resident incurred before death for that long-term large-scale construction, and the amounts treated as the revenue and expenses pertaining to the contract for that long-term large-scale construction for that Resident before death, are deemed to be, respectively, the amount of the expenses that that heir incurred for that long-term large-scale construction, and the amounts treated as the revenue and expenses pertaining to the contract for that long-term large-scale construction for that heir.
machine translation, not official
**第二項** 法第六十六条第二項の工事の請負に係る収入金額及び費用の額につき同項の規定の適用を受けている居住者が死亡した場合において、その居住者のその工事の請負に係る事業を承継した相続人が当該収入金額及び費用の額につき、当該死亡の日の属する年からその工事の目的物の引渡しの日の属する年の前年までの各年において同項に規定する工事進行基準の方法により経理したときは、その経理した収入金額及び費用の額は、当該各年分の事業所得の金額の計算上、総収入金額及び必要経費に算入する。この場合において、当該相続人に係る第百九十二条第三項及び前条の規定の適用については、当該居住者がその死亡前に当該工事のために要した経費の額並びに当該居住者についてその死亡前に当該工事の請負に係る収入金額及び費用の額とされた金額は、それぞれ当該相続人が当該工事のために要した経費の額並びに当該相続人について当該工事の請負に係る収入金額及び費用の額とされた金額とみなす。
art-194/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-194#art-194/par-2
Where a Resident to whom Article 66, paragraph (2) of the Act has been applied with regard to the revenue and expenses pertaining to a contract for construction work referred to in that paragraph dies, and the heir who succeeded to that Resident's business pertaining to the contract for construction work has, with regard to that revenue and expenses, accounted by the method of construction progress criteria prescribed in that paragraph in each year from the year that includes the date of death to the year preceding the year that includes the date of delivery of the subject matter of that construction work, the revenue and expenses so accounted are to be included in gross revenue and necessary expenses in calculating the amount of business income for each of those years. In this case, with regard to the application of Article 192, paragraph (3) and the preceding Article to that heir, the amount of the expenses that that Resident incurred before death for that construction work, and the amounts treated as the revenue and expenses pertaining to the contract for construction work for that Resident before death, are deemed to be, respectively, the amount of the expenses that that heir incurred for that construction work, and the amounts treated as the revenue and expenses pertaining to the contract for construction work for that heir.
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## 第二款 小規模事業者等の収入及び費用の帰属時期 — Subsection 2 Timing of Attribution of Revenue and Expenses of Small Enterprises, etc.
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pt-2/ch-1/sec-7/subsec-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-194#pt-2/ch-1/sec-7/subsec-2
### 第百九十五条（小規模事業者の要件） — Requirements for Small Enterprises
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art-195 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-194#art-195
**第一項** 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）に規定する政令で定める要件は、次に掲げる要件とする。
art-195/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-194#art-195/par-1
The requirements specified by Cabinet Order prescribed in Article 67, paragraph (1) (Periods to Which Revenue and Expenses of Small Enterprises and Similar Businesses Are Attributed) of the Act are the following requirements:
machine translation, not official
**一** その年の前々年分の不動産所得の金額及び事業所得の金額（法第五十七条（事業に専従する親族がある場合の必要経費の特例等）の規定を適用しないで計算した場合の金額とする。）の合計額が三百万円以下であること。
art-195/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-194#art-195/par-1/item-1
That the sum of the amount of real property income and the amount of business income for the year before the year preceding that year (calculated without applying Article 57 (Special Provisions on Necessary Expenses If Relatives Work Exclusively for a Resident) of the Act) is 3,000,000 yen or less;
machine translation, not official
**二** 既に法第六十七条第一項の規定の適用を受けたことがあり、かつ、その後同項の規定の適用を受けないこととなつた者については、再び同項の規定の適用を受けることにつき財務省令で定めるところにより納税地の所轄税務署長の承認を受けた者であること。
art-195/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-194#art-195/par-1/item-2
In the case of a person who has already had Article 67, paragraph (1) of the Act applied and who has thereafter ceased to have that paragraph applied, that the person has obtained, as provided by Ministry of Finance Order, approval from the competent district director with jurisdiction over the place for tax payment to have that paragraph applied again.
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### 第百九十六条（小規模事業者の収入及び費用の帰属時期） — Periods to Which Revenue and Expenses of Small Enterprises Are Attributed
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art-196 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-194#art-196
**第一項** 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）に規定する居住者で前条各号に掲げる要件に該当するもののその年分（不動産所得を生ずべき業務及び事業所得を生ずべき業務の全部を譲渡し、若しくは廃止し、又は死亡した日の属する年分を除く。）の不動産所得の金額及び事業所得の金額（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に算入すべき金額は、法第二編第二章第二節第三款（収入金額の計算）（法第四十一条（農産物の収穫の場合の総収入金額算入）を除く。）の規定の適用を受けるものを除き、その者の選択により、これらの業務につきその年において収入した金額（金銭以外の物又は権利その他経済的な利益をもつて収入した場合には、その金銭以外の物又は権利その他経済的な利益の価額）とすることができる。
art-196/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-194#art-196/par-1
The amount to be included in gross revenue in calculating the amount of real property income and the amount of business income (excluding those pertaining to the felling of trees in forested land or the transfer of forested land) for that year (excluding the year that includes the date on which the person transferred or discontinued all of the operations that give rise to real property income and the operations that give rise to business income, or died) of a Resident prescribed in Article 67, paragraph (1) (Periods to Which Revenue and Expenses of Small Enterprises and Similar Businesses Are Attributed) of the Act who falls under the requirements set out in the items of the preceding Article may, at the option of that person, except for that to which the provisions of Part II, Chapter II, Section 2, Subsection 3 (Calculation of Revenue) of the Act (excluding Article 41 (Inclusion of Crop Harvests in Gross Revenue)) apply, be the amount received in that year in respect of those operations (where received in the form of property other than money, rights or other economic benefits, the value of that property other than money, rights or other economic benefits).
machine translation, not official
**第二項** 前項の規定の適用を受ける居住者のその年分の同項に規定する不動産所得の金額及び事業所得の金額の計算上必要経費に算入すべき金額は、償却費並びに法第五十一条第一項及び第四項（資産損失の必要経費算入）の規定の適用を受けるものを除き、その年においてこれらの所得の総収入金額を得るために直接支出した費用の額及びその年においてこれらの所得を生ずべき業務について支出した費用の額とする。
art-196/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-194#art-196/par-2
The amount to be included in necessary expenses in calculating the amount of real property income and the amount of business income prescribed in paragraph (1) for that year of a Resident to whom the provisions of that paragraph apply is, except for depreciation allowances and those to which Article 51, paragraphs (1) and (4) (Inclusion of Losses on Assets in Necessary Expenses) of the Act apply, the amount of expenses directly expended in that year to obtain the gross revenue of those incomes and the amount of expenses expended in that year for the operations that give rise to those incomes.
machine translation, not official
**第三項** 前二項に定めるもののほか、第一項の規定の適用を受ける居住者がその適用を受けないこととなる場合における不動産所得又は事業所得に係る総収入金額及び必要経費の特例その他前二項の規定の適用に関し必要な事項は、財務省令で定める。
art-196/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-194#art-196/par-3
In addition to what is provided in the preceding two paragraphs, special provisions on gross revenue and necessary expenses pertaining to real property income or business income where a Resident to whom the provisions of paragraph (1) apply comes to cease to have them applied, and other matters necessary for the application of the preceding two paragraphs, are specified by Ministry of Finance Order.
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### 第百九十六条の二（雑所得を生ずべき小規模な業務を行う者の要件） — Requirements for a Person Carrying on Small-Scale Operations Giving Rise to Miscellaneous Income
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art-196-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-194#art-196-2
**第一項** 法第六十七条第二項（小規模事業者等の収入及び費用の帰属時期）に規定する政令で定める要件は、その年の前々年分の雑所得を生ずべき業務に係る収入金額が三百万円以下であることとする。
art-196-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-194#art-196-2/par-1
The requirements specified by Cabinet Order prescribed in Article 67, paragraph (2) (Periods to Which Revenue and Expenses of Small Enterprises and Similar Businesses Are Attributed) of the Act are that the amount of revenue pertaining to the operations that give rise to miscellaneous income for the year before the year preceding that year is 3,000,000 yen or less.
machine translation, not official
### 第百九十六条の三（雑所得を生ずべき小規模な業務を行う者の収入及び費用の帰属時期） — Periods to Which Revenue and Expenses of Persons Carrying on Small-Scale Businesses Generating Miscellaneous Income Are Attributed
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art-196-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-194#art-196-3
**第一項** 法第六十七条第二項（小規模事業者等の収入及び費用の帰属時期）に規定する居住者で前条に規定する要件に該当するもののその年分（雑所得を生ずべき業務の全部を譲渡し、若しくは廃止し、又は死亡した日の属する年分を除く。）の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に算入すべき金額は、法第二編第二章第二節第三款（収入金額の計算）の規定の適用を受けるものを除き、その者の選択により、その業務につきその年において収入した金額（金銭以外の物又は権利その他経済的な利益をもつて収入した場合には、その金銭以外の物又は権利その他経済的な利益の価額）とすることができる。
art-196-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-194#art-196-3/par-1
The amount to be included in gross revenue in calculating the amount of miscellaneous income (excluding that pertaining to the felling of trees in forested land or the transfer thereof) pertaining to a business that generates miscellaneous income, for the year (excluding the year that includes the day on which the Resident transfers or discontinues the whole of the business generating miscellaneous income, or dies) of a Resident prescribed in Article 67, paragraph (2) (Periods to Which Revenue and Expenses of Small Enterprises and Similar Businesses Are Attributed) of the Act who satisfies the requirements prescribed in the preceding Article, may, at the election of that person and except for an amount that is subject to the provisions of Part II, Chapter II, Section 2, Subsection 3 (Calculation of Revenue) of the Act, be the amount received in that year in connection with that business (where received in the form of things other than money, or rights or other economic benefits, the value of those things, rights or other economic benefits).
machine translation, not official
**第二項** 前項の規定の適用を受ける居住者のその年分の同項に規定する雑所得を生ずべき業務に係る雑所得の金額の計算上必要経費に算入すべき金額は、償却費及び法第五十一条第四項（資産損失の必要経費算入）の規定の適用を受けるものを除き、その年において当該業務に係る雑所得の総収入金額を得るために直接支出した費用の額及びその年において当該業務について支出した費用の額とする。
art-196-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-194#art-196-3/par-2
The amount to be included in necessary expenses in calculating the amount of miscellaneous income pertaining to the business that generates miscellaneous income prescribed in the preceding paragraph for that year, of a Resident subject to the application of that paragraph, is, except for the depreciation allowance and an amount subject to the application of Article 51, paragraph (4) (Inclusion of Losses on Assets in Necessary Expenses) of the Act, to be the amount of expenses directly paid in that year to obtain the gross revenue from miscellaneous income pertaining to that business and the amount of expenses paid in that year for that business.
machine translation, not official
**第三項** 前二項に定めるもののほか、第一項の規定の適用を受ける居住者がその適用を受けないこととなる場合における雑所得に係る総収入金額及び必要経費の特例その他前二項の規定の適用に関し必要な事項は、財務省令で定める。
art-196-3/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-194#art-196-3/par-3
In addition to what is provided for in the preceding two paragraphs, special provisions on gross revenue and necessary expenses pertaining to miscellaneous income in the case where a Resident subject to the application of paragraph (1) ceases to be subject to its application, and other matters necessary for the application of the preceding two paragraphs, are to be specified by Ministry of Finance Order.
machine translation, not official
### 第百九十七条（収入及び費用の帰属時期の特例を受けるための手続等） — Procedures for Receiving Special Provisions on the Periods to Which Revenue and Expenses Are Attributed
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art-197 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-194#art-197
**第一項** その年分以後の各年分の所得税につき第百九十六条第一項（小規模事業者の収入及び費用の帰属時期）の選択をする居住者は、その年三月十五日まで（その年一月十六日以後新たに同項に規定する業務を開始した場合には、その業務を開始した日から二月以内）に、同項の規定の適用を受けようとする旨その他財務省令で定める事項を記載した届出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-197/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-194#art-197/par-1
A Resident who makes the election under Article 196, paragraph (1) (Periods to Which Revenue and Expenses of Small Enterprises Are Attributed) with regard to income tax for that year and each subsequent year must, by March 15 of that year (or, where the Resident newly starts the business prescribed in that paragraph on or after January 16 of that year, within two months after the day on which the Resident started that business), submit to the competent district director with jurisdiction over the place for tax payment a written notice stating that the Resident intends to receive the application of that paragraph and other matters specified by Ministry of Finance Order.
machine translation, not official
**第二項** 第百九十六条第一項の規定の適用を受ける居住者は、その年分以後の各年分の所得税につき同項の規定の適用を受けることをやめようとする場合には、その年三月十五日までに、その適用を受けることをやめる旨その他財務省令で定める事項を記載した届出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-197/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-194#art-197/par-2
A Resident subject to the application of Article 196, paragraph (1) who intends to cease to be subject to the application of that paragraph with regard to income tax for that year and each subsequent year must, by March 15 of that year, submit to the competent district director with jurisdiction over the place for tax payment a written notice stating that the Resident will cease to be subject to its application and other matters specified by Ministry of Finance Order.
machine translation, not official
**第三項** 前条第一項の選択をする居住者は、同項の規定の適用を受けようとする年分の確定申告書を提出する場合には、当該申告書にその適用を受ける旨の記載をしなければならない。
art-197/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-194#art-197/par-3
A Resident who makes the election under paragraph (1) of the preceding Article must, when submitting the Tax Return for the year for which the Resident intends to receive the application of that paragraph, state on that return form that the Resident is subject to its application.
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---
## Cites
- art-192/par-1: 法第六十六条第一項 → 所得税法 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — https://japanlaw.org/ja/income-tax-act/art-66/par-1 (e-Gov law ID 340AC0000000033)
- art-192/par-2: 法第六十六条第一項 → 所得税法 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — https://japanlaw.org/ja/income-tax-act/art-66/par-1 (e-Gov law ID 340AC0000000033)
- art-192/par-3: 法第六十六条第一項 → 所得税法 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — https://japanlaw.org/ja/income-tax-act/art-66/par-1 (e-Gov law ID 340AC0000000033)
- art-192/par-3: 第二項 → 所得税法 第六十六条第二項 (Article 66, paragraph (2)), art-66/par-2 — https://japanlaw.org/ja/income-tax-act/art-66/par-2 (e-Gov law ID 340AC0000000033)
- art-192/par-3: 次項 → 所得税法施行令 第百九十二条第四項 (Article 192, paragraph (4)), art-192/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#art-192/par-4
- art-192/par-3: 第六項 → 所得税法施行令 第百九十二条第六項 (Article 192, paragraph (6)), art-192/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#art-192/par-6
- art-192/par-3: この項 → 所得税法施行令 第百九十二条第三項 (Article 192, paragraph (3)), art-192/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#art-192/par-3
- art-192/par-4: 法第六十六条第一項 → 所得税法 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — https://japanlaw.org/ja/income-tax-act/art-66/par-1 (e-Gov law ID 340AC0000000033)
- art-192/par-5: 法第六十六条第二項 → 所得税法 第六十六条第二項 (Article 66, paragraph (2)), art-66/par-2 — https://japanlaw.org/ja/income-tax-act/art-66/par-2 (e-Gov law ID 340AC0000000033)
- art-192/par-5: この項 → 所得税法施行令 第百九十二条第五項 (Article 192, paragraph (5)), art-192/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#art-192/par-5
- art-192/par-5: 同条第一項 → 所得税法 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — https://japanlaw.org/ja/income-tax-act/art-66/par-1 (e-Gov law ID 340AC0000000033)
- art-192/par-5: 第三項 → 所得税法施行令 第百九十二条第三項 (Article 192, paragraph (3)), art-192/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#art-192/par-3
- art-192/par-5/item-1: 第三項 → 所得税法施行令 第百九十二条第三項 (Article 192, paragraph (3)), art-192/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#art-192/par-3
- art-192/par-6: 第三項 → 所得税法施行令 第百九十二条第三項 (Article 192, paragraph (3)), art-192/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#art-192/par-3
- art-192/par-6: 法第六十六条第一項 → 所得税法 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — https://japanlaw.org/ja/income-tax-act/art-66/par-1 (e-Gov law ID 340AC0000000033)
- art-192/par-7: 法第六十六条第一項 → 所得税法 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — https://japanlaw.org/ja/income-tax-act/art-66/par-1 (e-Gov law ID 340AC0000000033)
- art-192/par-8: 第五項 → 所得税法施行令 第百九十二条第五項 (Article 192, paragraph (5)), art-192/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#art-192/par-5
- art-192/par-9: 第四項 → 所得税法施行令 第百九十二条第四項 (Article 192, paragraph (4)), art-192/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#art-192/par-4
- art-192/par-9: 法第六十六条第二項 → 所得税法 第六十六条第二項 (Article 66, paragraph (2)), art-66/par-2 — https://japanlaw.org/ja/income-tax-act/art-66/par-2 (e-Gov law ID 340AC0000000033)
- art-192/par-9: 第十一項 → 所得税法施行令 第百九十二条第十一項 (Article 192, paragraph (11)), art-192/par-11 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#art-192/par-11
- art-192/par-9: 第六十六条第一項 → 所得税法 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — https://japanlaw.org/ja/income-tax-act/art-66/par-1 (e-Gov law ID 340AC0000000033)
- art-192/par-9: 前項 → 所得税法施行令 第百九十二条第三項 (Article 192, paragraph (3)), art-192/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#art-192/par-3
- art-192/par-10: 第七項 → 所得税法施行令 第百九十二条第七項 (Article 192, paragraph (7)), art-192/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#art-192/par-7
- art-192/par-10: 法第六十六条第二項 → 所得税法 第六十六条第二項 (Article 66, paragraph (2)), art-66/par-2 — https://japanlaw.org/ja/income-tax-act/art-66/par-2 (e-Gov law ID 340AC0000000033)
- art-192/par-11: 法第六十六条第二項 → 所得税法 第六十六条第二項 (Article 66, paragraph (2)), art-66/par-2 — https://japanlaw.org/ja/income-tax-act/art-66/par-2 (e-Gov law ID 340AC0000000033)
- art-193/par-1: 法第六十六条第一項 → 所得税法 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — https://japanlaw.org/ja/income-tax-act/art-66/par-1 (e-Gov law ID 340AC0000000033)
- art-193/par-1: 第二項 → 所得税法 第六十六条第二項 (Article 66, paragraph (2)), art-66/par-2 — https://japanlaw.org/ja/income-tax-act/art-66/par-2 (e-Gov law ID 340AC0000000033)
- art-193/par-1: 第一号 → 所得税法施行令 第百九十三条第一項第一号 (Article 193, paragraph (1), item (i)), art-193/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#art-193/par-1/item-1
- art-193/par-1: 第二号 → 所得税法施行令 第百九十三条第一項第二号 (Article 193, paragraph (1), item (ii)), art-193/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#art-193/par-1/item-2
- art-193/par-1/item-1: 法第六十六条第一項 → 所得税法 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — https://japanlaw.org/ja/income-tax-act/art-66/par-1 (e-Gov law ID 340AC0000000033)
- art-193/par-1/item-1: 第二項 → 所得税法 第六十六条第二項 (Article 66, paragraph (2)), art-66/par-2 — https://japanlaw.org/ja/income-tax-act/art-66/par-2 (e-Gov law ID 340AC0000000033)
- art-193/par-2: 前項 → 所得税法施行令 第百九十三条第一項 (Article 193, paragraph (1)), art-193/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#art-193/par-1
- art-194/par-1: 法第六十六条第一項 → 所得税法 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — https://japanlaw.org/ja/income-tax-act/art-66/par-1 (e-Gov law ID 340AC0000000033)
- art-194/par-1: 第百九十二条第三項 → 所得税法施行令 第百九十二条第三項 (Article 192, paragraph (3)), art-192/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#art-192/par-3
- art-194/par-1: 前条 → 所得税法施行令 第百九十三条 (Article 193), art-193 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#art-193
- art-194/par-2: 法第六十六条第二項 → 所得税法 第六十六条第二項 (Article 66, paragraph (2)), art-66/par-2 — https://japanlaw.org/ja/income-tax-act/art-66/par-2 (e-Gov law ID 340AC0000000033)
- art-194/par-2: 第百九十二条第三項 → 所得税法施行令 第百九十二条第三項 (Article 192, paragraph (3)), art-192/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#art-192/par-3
- art-194/par-2: 前条 → 所得税法施行令 第百九十三条 (Article 193), art-193 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192#art-193
- art-195/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/ja/income-tax-act/art-67/par-1 (e-Gov law ID 340AC0000000033)
- art-195/par-1/item-1: 法第五十七条 → 所得税法 第五十七条 (Article 57), art-57 — https://japanlaw.org/ja/income-tax-act/art-57 (e-Gov law ID 340AC0000000033)
- art-195/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/ja/income-tax-act/art-67/par-1 (e-Gov law ID 340AC0000000033)
- art-196/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/ja/income-tax-act/art-67/par-1 (e-Gov law ID 340AC0000000033)
- art-196/par-1: 前条 → 所得税法施行令 第百九十五条 (Article 195), art-195 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-194#art-195
- art-196/par-1: 法第四十一条 → 所得税法 第四十一条 (Article 41), art-41 — https://japanlaw.org/ja/income-tax-act/art-41 (e-Gov law ID 340AC0000000033)
- art-196/par-2: 前項 → 所得税法施行令 第百九十六条第一項 (Article 196, paragraph (1)), art-196/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-194#art-196/par-1
- art-196/par-2: 法第五十一条第一項 → 所得税法 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — https://japanlaw.org/ja/income-tax-act/art-51/par-1 (e-Gov law ID 340AC0000000033)
- art-196/par-2: 第四項 → 所得税法 第五十一条第四項 (Article 51, paragraph (4)), art-51/par-4 — https://japanlaw.org/ja/income-tax-act/art-51/par-4 (e-Gov law ID 340AC0000000033)
- art-196/par-3: 前二項 → 所得税法施行令 第百九十六条第一項 (Article 196, paragraph (1)), art-196/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-194#art-196/par-1
- art-196/par-3: 前二項 → 所得税法施行令 第百九十六条第二項 (Article 196, paragraph (2)), art-196/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-194#art-196/par-2
- art-196-2/par-1: 法第六十七条第二項 → 所得税法 第六十七条第二項 (Article 67, paragraph (2)), art-67/par-2 — https://japanlaw.org/ja/income-tax-act/art-67/par-2 (e-Gov law ID 340AC0000000033)
- art-196-3/par-1: 法第六十七条第二項 → 所得税法 第六十七条第二項 (Article 67, paragraph (2)), art-67/par-2 — https://japanlaw.org/ja/income-tax-act/art-67/par-2 (e-Gov law ID 340AC0000000033)
- art-196-3/par-1: 前条 → 所得税法施行令 第百九十六条の二 (Article 196-2), art-196-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-194#art-196-2
- art-196-3/par-2: 前項 → 所得税法施行令 第百九十六条の三第一項 (Article 196-3, paragraph (1)), art-196-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-194#art-196-3/par-1
- art-196-3/par-2: 法第五十一条第四項 → 所得税法 第五十一条第四項 (Article 51, paragraph (4)), art-51/par-4 — https://japanlaw.org/ja/income-tax-act/art-51/par-4 (e-Gov law ID 340AC0000000033)
- art-196-3/par-3: 前二項 → 所得税法施行令 第百九十六条の三第一項 (Article 196-3, paragraph (1)), art-196-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-194#art-196-3/par-1
- art-196-3/par-3: 前二項 → 所得税法施行令 第百九十六条の三第二項 (Article 196-3, paragraph (2)), art-196-3/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-194#art-196-3/par-2
- art-197/par-1: 第百九十六条第一項 → 所得税法施行令 第百九十六条第一項 (Article 196, paragraph (1)), art-196/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-194#art-196/par-1
- art-197/par-2: 第百九十六条第一項 → 所得税法施行令 第百九十六条第一項 (Article 196, paragraph (1)), art-196/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-194#art-196/par-1
- art-197/par-3: 前条第一項 → 所得税法施行令 第百九十六条の三第一項 (Article 196-3, paragraph (1)), art-196-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-194#art-196-3/par-1
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text as 令和八年政令第九十三号 leaves it, from a date not yet fixed (https://laws.e-gov.go.jp/law/340CO0000000096/20280101_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-053, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-054, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-054, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-055, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-055, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06