# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百九十六条の二 (Article 196-2) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-196-2. 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: 第百九十六条の二 (Article 196-2)（雑所得を生ずべき小規模な業務を行う者の要件） — address `art-196-2` - 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-196-2 - 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 caption: machine translation, not official art-196-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/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/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 --- ## Cites - 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) ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 第百九十六条の三第一項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-196-3/par-1 --- ## 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