# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第四十七条の三 (Article 47-3) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-3. 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: 第四十七条の三 (Article 47-3)（事業所得等に係る総収入金額及び必要経費の内訳書） — address `art-47-3` - 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-47-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-47-3 - 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. --- ### 第四十七条の三（事業所得等に係る総収入金額及び必要経費の内訳書） — Itemized Statement of Gross Revenues and Necessary Expenses Relating to Business Income, etc. caption: machine translation, not official art-47-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-3 · https://japanlaw.org/l/340M50000040011/art-47-3 **第一項** 法第百二十条第六項（確定所得申告）の規定により確定申告書に添付すべき同項の書類は、不動産所得、事業所得若しくは山林所得又は雑所得を生ずべき業務に係る雑所得のそれぞれについて作成するものとし、当該書類には、不動産所得、事業所得若しくは山林所得又は雑所得を生ずべき業務に係る雑所得の金額の計算上総収入金額及び必要経費に算入される金額を、次の各号に規定する項目の別に区分し当該項目別の金額を記載しなければならない。この場合において、その業種、業態、規模等の状況からみて当該項目により難い項目については、当該項目に準ずる他の項目によることができるものとする。 art-47-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-3/par-1 · https://japanlaw.org/l/340M50000040011/art-47-3/par-1 The document referred to in Article 120, paragraph (6) (Filing Income Tax Returns) of the Act that is to be attached to a Tax Return pursuant to the provisions of that paragraph is to be prepared for each of real property income, business income or timber income, and miscellaneous income relating to a business that generates miscellaneous income, and in that document the amounts to be included in gross revenue and necessary expenses in calculating the amount of real property income, business income or timber income, or the amount of miscellaneous income relating to a business that generates miscellaneous income, must be divided by the categories prescribed in the following items and stated as an amount for each such category. In this case, for a category that is difficult to apply in view of the type of industry, form of business, scale or other circumstances, another category equivalent to that category may be used. machine translation, not official **一** 総収入金額については、商品製品等の売上高（加工その他の役務の給付等売上と同様の性質を有する収入金額を含む。）、農産物（法第四十一条第一項（農産物の収穫の場合の総収入金額算入）に規定する農産物をいう。以下この項において同じ。）の売上高及び年末において有する農産物の収穫した時の価額の合計額、賃貸料、山林の伐採又は譲渡による売上高、家事消費の高並びにその他の収入の別 art-47-3/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-3/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-47-3/par-1/item-1 as for gross revenue, by the categories of sales of goods, products, etc. (including revenue of a nature similar to sales from processing or other provision of services), the total amount of the sales of crops (meaning the crops prescribed in Article 41, paragraph (1) (Inclusion of Crop Harvests in Gross Revenue) of the Act; the same applies hereinafter in this paragraph) and the value, at the time of harvest, of crops held at year-end, rent, sales from the felling or transfer of forests, the value consumed in the household, and other revenue; machine translation, not official **二** 必要経費については、商品製品等の売上原価、年初において有する農産物の棚卸高、雇人費、小作料、外注工賃、減価償却費、貸倒金、地代家賃、利子割引料及びその他の経費の別 art-47-3/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-3/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-47-3/par-1/item-2 as for necessary expenses, by the categories of cost of sales of goods, products, etc., inventory value of crops held at the beginning of the year, personnel expenses, tenant farming rent, outsourcing fees, depreciation allowance, bad debts, land and building rent, interest and discount charges, and other expenses. machine translation, not official **第二項** 前項の規定は、法第百二十二条第三項（還付等を受けるための申告）、第百二十三条第三項（確定損失申告）、第百二十五条第四項（年の中途で死亡した場合の確定申告）及び第百二十七条第四項（年の中途で出国をする場合の確定申告）において準用する法第百二十条第六項の規定により確定申告書に添付すべき同項の書類について、それぞれ準用する。 art-47-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-3/par-2 · https://japanlaw.org/l/340M50000040011/art-47-3/par-2 The provisions of the preceding paragraph apply mutatis mutandis to the documents referred to in Article 120, paragraph (6) of the Act that are to be attached to a Tax Return pursuant to the provisions of that paragraph as applied mutatis mutandis pursuant to Article 122, paragraph (3) (Filing a Return to Receive a Refund), Article 123, paragraph (3) (Filing Tax Returns Showing Losses), Article 125, paragraph (4) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) and Article 127, paragraph (4) (Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year) of the Act, respectively. machine translation, not official --- ## Cites - art-47-3/par-1: 法第百二十条第六項 → 所得税法 第百二十条第六項 (Article 120, paragraph (6)), art-120/par-6 — https://japanlaw.org/ja/income-tax-act/art-120/par-6 · https://japanlaw.org/l/340AC0000000033/art-120/par-6 - art-47-3/par-1/item-1: 法第四十一条第一項 → 所得税法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/income-tax-act/art-41/par-1 · https://japanlaw.org/l/340AC0000000033/art-41/par-1 - art-47-3/par-1/item-1: この項 → 所得税法施行規則 第四十七条の三第一項 (Article 47-3, paragraph (1)), art-47-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-3/par-1 · https://japanlaw.org/l/340M50000040011/art-47-3/par-1 - art-47-3/par-2: 前項 → 所得税法施行規則 第四十七条の三第一項 (Article 47-3, paragraph (1)), art-47-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-3/par-1 · https://japanlaw.org/l/340M50000040011/art-47-3/par-1 - art-47-3/par-2: 法第百二十二条第三項 → 所得税法 第百二十二条第三項 (Article 122, paragraph (3)), art-122/par-3 — https://japanlaw.org/ja/income-tax-act/art-122/par-3 · https://japanlaw.org/l/340AC0000000033/art-122/par-3 - art-47-3/par-2: 第百二十三条第三項 → 所得税法 第百二十三条第三項 (Article 123, paragraph (3)), art-123/par-3 — https://japanlaw.org/ja/income-tax-act/art-123/par-3 · https://japanlaw.org/l/340AC0000000033/art-123/par-3 - art-47-3/par-2: 第百二十五条第四項 → 所得税法 第百二十五条第四項 (Article 125, paragraph (4)), art-125/par-4 — https://japanlaw.org/ja/income-tax-act/art-125/par-4 · https://japanlaw.org/l/340AC0000000033/art-125/par-4 - art-47-3/par-2: 第百二十七条第四項 → 所得税法 第百二十七条第四項 (Article 127, paragraph (4)), art-127/par-4 — https://japanlaw.org/ja/income-tax-act/art-127/par-4 · https://japanlaw.org/l/340AC0000000033/art-127/par-4 - art-47-3/par-2: 法第百二十条第六項 → 所得税法 第百二十条第六項 (Article 120, paragraph (6)), art-120/par-6 — https://japanlaw.org/ja/income-tax-act/art-120/par-6 · https://japanlaw.org/l/340AC0000000033/art-120/par-6 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第四十七条の三第一項第一号（事業所得等に係る総収入金額及び必要経費の内訳書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-3/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-47-3/par-1/item-1 - 所得税法施行規則 第四十七条の三第二項（事業所得等に係る総収入金額及び必要経費の内訳書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-3/par-2 · https://japanlaw.org/l/340M50000040011/art-47-3/par-2 --- ## 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-20261027T143811-035, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-035, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-001, 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