# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百九十六条の三 (Article 196-3) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-196-3. 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: 第百九十六条の三 (Article 196-3)（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） — address `art-196-3` - 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-196-3 - 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 caption: machine translation, not official art-196-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/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/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/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/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 --- ## Cites - 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/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/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/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/art-196-3/par-2 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第百九十六条の三第二項（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-2 - 所得税法施行令 第百九十六条の三第三項（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-3 - 所得税法施行令 第百九十七条第三項（収入及び費用の帰属時期の特例を受けるための手続等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197/par-3 --- ## 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-20261106T173921-055, 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