# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第四十条 (Article 40)

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- Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号
- English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: MinisterialOrdinance — 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: 第四十条 (Article 40)（収入及び費用の帰属時期の特例の適用の細目） — address `art-40`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-40
- Every provision below carries its address and both URLs 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.

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### 第四十条（収入及び費用の帰属時期の特例の適用の細目） — Details of Application of Special Provisions on Timing of Attribution of Revenue and Expenses
<sup>caption: machine translation, not official</sup>
<sup>art-40 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40 · https://japanlaw.org/l/340M50000040011/art-40</sup>

    **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）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つた場合におけるその適用を受けないこととなつた年分の不動産所得の金額又は事業所得の金額の計算については、次に定めるところによる。
    <sup>art-40/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40/par-1 · https://japanlaw.org/l/340M50000040011/art-40/par-1</sup>
    The calculation of the amount of real property income or the amount of business income for the year in which a Resident who has been subject to the application of the provisions of Article 67, paragraph (1) (Periods to Which Revenue and Expenses of Small Enterprises and Similar Businesses Are Attributed) of the Act ceases to be subject to their application is as prescribed in the following items.
    <sup>machine translation, not official</sup>

      **一**  法第六十七条第一項の規定の適用を受けることとなつた年の前年十二月三十一日（年の中途において新たに不動産所得又は事業所得を生ずべき業務を開始した場合には、当該業務を開始した日。次号において同じ。）における売掛金、買掛金、未収収益、前受収益、前払費用、未払費用その他これらに類する資産及び負債並びに棚卸資産（以下この号において「売掛金等」という。）の額と同項の規定の適用を受けないこととなつた年の一月一日における売掛金等の額との差額に相当する金額は、その適用を受けないこととなつた年分の不動産所得の金額又は事業所得の金額の計算上、それぞれ総収入金額又は必要経費に算入する。
      <sup>art-40/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-40/par-1/item-1</sup>
      The amount equivalent to the difference between the amount of accounts receivable, accounts payable, accrued revenue, unearned revenue, prepaid expenses, accrued expenses and other similar assets and liabilities, and Inventory (hereinafter referred to as "accounts receivable, etc." in this item) as of December 31 of the year preceding the year in which the person became subject to the application of the provisions of Article 67, paragraph (1) of the Act (where the person newly commenced business that generates real property income or business income in the course of the year, the date on which the person commenced that business; the same applies in the following item) and the amount of accounts receivable, etc. as of January 1 of the year in which the person ceased to be subject to the application of the provisions of that paragraph is to be included in gross revenue or necessary expenses, respectively, in calculating the amount of real property income or the amount of business income for the year in which the person ceased to be subject to their application;
      <sup>machine translation, not official</sup>

      **二**  法第六十七条第一項の規定の適用を受けることとなつた年の前年十二月三十一日における法その他所得税に関する法令の規定による引当金及び準備金の金額は、それぞれ同項の規定の適用を受けないこととなつた年の前年から繰り越されたこれらの引当金及び準備金の金額とみなす。
      <sup>art-40/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-40/par-1/item-2</sup>
      The amounts of allowances and reserves under the provisions of the Act and other laws and regulations pertaining to income tax as of December 31 of the year preceding the year in which the person became subject to the application of the provisions of Article 67, paragraph (1) of the Act are respectively deemed to be the amounts of those allowances and reserves carried over from the year preceding the year in which the person ceased to be subject to the application of the provisions of that paragraph.
      <sup>machine translation, not official</sup>

    **第二項**  その年の前年において法第六十七条第二項の規定の適用を受けていた雑所得を生ずべき業務を行う居住者がその年において同項の規定の適用を受けないこととなる場合におけるその適用を受けないこととなる年分の当該雑所得を生ずべき業務に係る雑所得の金額の計算については、その適用を受けることとなつた年の前年十二月三十一日（年の中途において新たに雑所得を生ずべき業務を開始した場合には、当該業務を開始した日）における売掛金、買掛金、未収収益、前受収益、前払費用、未払費用その他これらに類する資産及び負債並びに当該雑所得を生ずべき業務に係る令第三条各号（棚卸資産の範囲）に掲げる資産に準ずる資産（以下この項において「売掛金等」という。）の額と法第六十七条第二項の規定の適用を受けないこととなる年の一月一日における売掛金等の額との差額に相当する金額は、その適用を受けないこととなる年分の当該雑所得を生ずべき業務に係る雑所得の金額の計算上、それぞれ総収入金額又は必要経費に算入する。
    <sup>art-40/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40/par-2 · https://japanlaw.org/l/340M50000040011/art-40/par-2</sup>
    In the case where a Resident who carries on business that generates miscellaneous income and who was subject to the application of the provisions of Article 67, paragraph (2) of the Act in the year preceding a given year ceases to be subject to the application of the provisions of that paragraph in that year, with respect to the calculation of the amount of miscellaneous income pertaining to that business for the year in which the person ceases to be subject to their application, the amount equivalent to the difference between the amount of accounts receivable, accounts payable, accrued revenue, unearned revenue, prepaid expenses, accrued expenses and other similar assets and liabilities, and assets equivalent to the assets listed in the items of Article 3 (Scope of Inventory) of the Order pertaining to that business (hereinafter referred to as "accounts receivable, etc." in this paragraph) as of December 31 of the year preceding the year in which the person became subject to their application (where the person newly commenced business that generates miscellaneous income in the course of the year, the date on which the person commenced that business) and the amount of accounts receivable, etc. as of January 1 of the year in which the person ceases to be subject to the application of the provisions of Article 67, paragraph (2) of the Act is to be included in gross revenue or necessary expenses, respectively, in calculating the amount of miscellaneous income pertaining to that business for the year in which the person ceases to be subject to their application.
    <sup>machine translation, not official</sup>

    **第三項**  前項の場合において、同項のその年の前年以前五年内の各年のいずれの年においても法第六十七条第二項の規定の適用を受けていたときは、その者の選択により、前項の規定を適用しないことができる。
    <sup>art-40/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40/par-3 · https://japanlaw.org/l/340M50000040011/art-40/par-3</sup>
    In the case referred to in the preceding paragraph, where the provisions of Article 67, paragraph (2) of the Act applied to the person in every one of the years within the five years on or before the year preceding the year referred to in the preceding paragraph, the person may, at the person's choice, decline to apply the provisions of the preceding paragraph.
    <sup>machine translation, not official</sup>

    **第四項**  前二項の規定の適用を受ける居住者は、これら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、当該申告書にこれらの規定の適用を受ける旨の記載をしなければならない。
    <sup>art-40/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40/par-4 · https://japanlaw.org/l/340M50000040011/art-40/par-4</sup>
    A Resident who is subject to the application of the provisions of the preceding two paragraphs must, when submitting a Tax Return for the year for which the Resident seeks application of those provisions, state in that return to the effect that those provisions apply to the Resident.
    <sup>machine translation, not official</sup>

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## Cites
- art-40/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 · https://japanlaw.org/l/340AC0000000033/art-67/par-1
- art-40/par-1/item-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 · https://japanlaw.org/l/340AC0000000033/art-67/par-1
- art-40/par-1/item-1: 次号 → 所得税法施行規則 第四十条第一項第二号 (Article 40, paragraph (1), item (ii)), art-40/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-40/par-1/item-2
- art-40/par-1/item-1: この号 → 所得税法施行規則 第四十条第一項第一号 (Article 40, paragraph (1), item (i)), art-40/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-40/par-1/item-1
- art-40/par-1/item-1: 同項 → 所得税法施行規則 第四十条第一項 (Article 40, paragraph (1)), art-40/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40/par-1 · https://japanlaw.org/l/340M50000040011/art-40/par-1
- art-40/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 · https://japanlaw.org/l/340AC0000000033/art-67/par-1
- art-40/par-2: 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 · https://japanlaw.org/l/340AC0000000033/art-67/par-2
- art-40/par-2: 令第三条 → e-Gov law 340CO0000000096, 第三条 (Article 3), art-3 — not held in this collection
- art-40/par-2: この項 → 所得税法施行規則 第四十条第二項 (Article 40, paragraph (2)), art-40/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40/par-2 · https://japanlaw.org/l/340M50000040011/art-40/par-2
- art-40/par-3: 前項 → 所得税法施行規則 第四十条第二項 (Article 40, paragraph (2)), art-40/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40/par-2 · https://japanlaw.org/l/340M50000040011/art-40/par-2
- art-40/par-3: 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 · https://japanlaw.org/l/340AC0000000033/art-67/par-2
- art-40/par-4: 前二項 → 所得税法施行規則 第四十条第二項 (Article 40, paragraph (2)), art-40/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40/par-2 · https://japanlaw.org/l/340M50000040011/art-40/par-2
- art-40/par-4: 前二項 → 所得税法施行規則 第四十条第三項 (Article 40, paragraph (3)), art-40/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40/par-3 · https://japanlaw.org/l/340M50000040011/art-40/par-3

## Cited by

6 provisions cite this one. No official source publishes this direction.

- 所得税法施行規則 第四十条第一項第一号（収入及び費用の帰属時期の特例の適用の細目） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-40/par-1/item-1
- 所得税法施行規則 第四十条第二項（収入及び費用の帰属時期の特例の適用の細目） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40/par-2 · https://japanlaw.org/l/340M50000040011/art-40/par-2
- 所得税法施行規則 第四十条第三項（収入及び費用の帰属時期の特例の適用の細目） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40/par-3 · https://japanlaw.org/l/340M50000040011/art-40/par-3
- 所得税法施行規則 第四十条第四項（収入及び費用の帰属時期の特例の適用の細目） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40/par-4 · https://japanlaw.org/l/340M50000040011/art-40/par-4
- 所得税法施行規則 第四十条の二第一項第三号（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-3 · https://japanlaw.org/l/340M50000040011/art-40-2/par-1/item-3
- 所得税法施行規則 附則第二項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3539-15/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3539-15/par-2

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-026, translated 2026-10-28
- This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27