# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百九十五条 (Article 195) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-195. 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: 第百九十五条 (Article 195)（小規模事業者の要件） — address `art-195` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/art-195 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第百九十五条（小規模事業者の要件） — Requirements for Small Enterprises caption: machine translation, not official art-195 · https://japanlaw.org/ja/income-tax-act-enforcement-order/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/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/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/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. machine translation, not official --- ## Cites - 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) ## Cited by 6 provisions cite this one. No official source publishes this direction. - 所得税法施行令 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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-196/par-1 - 所得税法施行令 附則第五条第一項（小規模事業者の収入及び費用の帰属時期の特例を受ける場合の手続に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3462-70/art-5/par-1 - 所得税法施行令 附則第六条第一項（小規模事業者の収入及び費用の帰属時期の特例を受ける場合の手続に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-6/par-1 - 所得税法施行規則 第三十九条の二第一項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-39-2/par-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第四十条の二第一項第二号（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/ja/income-tax-act-enforcement-regulation/art-40-2/par-1/item-2 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第六十三条第二項（帳簿書類の整理保存） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-63/par-2 (e-Gov law ID 340M50000040011) --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_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-20261106T173921-054, 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