# 所得税法 / Income Tax Act — 第二章 (Part 5, Chapter 2) - Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - Kind: Act — 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: 第二章 (Part 5, Chapter 2) — address `pt-5/ch-2` - Text: the text as amended with effect from 2026-12-01, standing until 2026-12-31 — NOT yet in force (revision 20261201_508AC0000000012) - URL (this text's page, at this provision): https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-5/ch-2 - The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/income-tax-act/pt-5/ch-2 - Every provision below carries its address and its place on this text's page 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. The Ministry's English is given only where this text's Japanese is a wording the Ministry translated — the same as the text in force, or for a text not yet in force, a wording it translated ahead; every other paragraph's English is machine translation. --- ## 第二章　その他の雑則 — Chapter II Other Miscellaneous Provisions heading: Ministry of Justice translation — Japanese Law Translation Database System pt-5/ch-2 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-5/ch-2 ### 第二百三十二条（事業所得等を有する者の帳簿書類の備付け等） — Keeping of Books and Documents by Persons with Business Income caption: machine translation, not official art-232 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-5/ch-2#art-232 **第一項** その年において不動産所得、事業所得若しくは山林所得を生ずべき業務を行う居住者又は第百六十四条第一項各号（非居住者に対する課税の方法）に定める国内源泉所得に係るこれらの業務を行う非居住者（青色申告書を提出することにつき税務署長の承認を受けている者を除く。）は、財務省令で定めるところにより、帳簿を備え付けてこれにこれらの所得を生ずべき業務に係るその年の取引（恒久的施設を有する非居住者にあつては、第百六十一条第一項第一号（国内源泉所得）に規定する内部取引に該当するものを含む。次項において同じ。）のうち総収入金額及び必要経費に関する事項を財務省令で定める簡易な方法により記録し、かつ、当該帳簿（その年においてこれらの業務に関して作成したその他の帳簿及びこれらの業務に関して作成し、又は受領した財務省令で定める書類を含む。第三項において同じ。）を保存しなければならない。 art-232/par-1 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-5/ch-2#art-232/par-1 A Resident conducting business that is meant to generate real property income, business income, or timber income during the year, or a Nonresident conducting such business in connection with the domestic source income specified in the items of Article 164, paragraph (1) (Method of Taxation for Nonresidents) (other than a person who has obtained the approval of the district director to file a Blue Return), must, pursuant to Ministry of Finance Order, keep books and record in them, by a simplified method specified by Ministry of Finance Order, the particulars concerning gross revenue and necessary expenses among the transactions for that year relating to the business that is meant to generate such income (for a Nonresident with a permanent establishment, including transactions that fall under internal transactions prescribed in Article 161, paragraph (1), item (i) (Domestic Source Income); the same applies in the following paragraph), and must preserve those books (including other books prepared in connection with that business during that year and documents specified by Ministry of Finance Order that were prepared or received in connection with that business; the same applies in paragraph (3)). machine translation, not official **第二項** その年において雑所得を生ずべき業務を行う居住者又は第百六十四条第一項各号に定める国内源泉所得に係る雑所得を生ずべき業務を行う非居住者で、その年の前々年分のこれらの雑所得を生ずべき業務に係る収入金額が三百万円を超えるものは、財務省令で定めるところにより、これらの雑所得を生ずべき業務に係るその年の取引のうち総収入金額及び必要経費に関する事項を記載した書類として財務省令で定める書類を保存しなければならない。 art-232/par-2 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-5/ch-2#art-232/par-2 A Resident conducting business that is meant to generate miscellaneous income during the year, or a Nonresident conducting business that is meant to generate miscellaneous income in connection with the domestic source income specified in the items of Article 164, paragraph (1), whose revenue from the business that is meant to generate such miscellaneous income for the year two years before that year exceeds three million yen, must preserve, pursuant to Ministry of Finance Order, the documents specified by Ministry of Finance Order as documents stating the particulars concerning gross revenue and necessary expenses among the transactions for that year relating to the business that is meant to generate such miscellaneous income. machine translation, not official **第三項** 国税庁、国税局又は税務署の当該職員は、前二項の規定の適用を受ける者の所得税に係るこれらの規定に規定する総収入金額及び必要経費に関する事項の調査に際しては、第一項の帳簿又は前項の書類を検査するものとする。ただし、当該帳簿又は当該書類の検査を困難とする事情があるときは、この限りでない。 art-232/par-3 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-5/ch-2#art-232/par-3 When an official with the National Tax Agency, the Regional Taxation Bureau, or the Tax Office examines the details of the gross revenue and necessary expenses prescribed in the preceding two paragraphs as they pertain to the income taxes of a person subject to the provisions of those paragraphs, the official is to inspect the books referred to in paragraph (1) or the documents referred to in the preceding paragraph; provided, however, that this does not apply if there are circumstances that make it difficult to inspect the books or documents. machine translation, not official ### 第二百三十三条（事業所得等に係る総収入金額報告書の提出） — Submission of Reports on Gross Revenues Constituting Business Income caption: machine translation, not official art-233 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-5/ch-2#art-233 **第一項** その年において不動産所得、事業所得若しくは山林所得を生ずべき業務を行う居住者又は第百六十四条第一項各号（非居住者に対する課税の方法）に定める国内源泉所得に係るこれらの業務を行う非居住者で、その年中のこれらの所得に係る総収入金額（非居住者にあつては、第百六十一条第一項（国内源泉所得）に規定する国内源泉所得に係る総収入金額に限る。）の合計額が三千万円を超えるものは、その年分の所得税に係る確定申告書を提出している場合を除き、財務省令で定めるところにより、当該合計額その他参考となるべき事項を記載した総収入金額報告書を、その年の翌年三月十五日までに、税務署長に提出しなければならない。 art-233/par-1 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-5/ch-2#art-233/par-1 A Resident conducting business that is meant to generate real property income, business income, or timber income during the year, or a Nonresident conducting such business in connection with the domestic source income specified in the items of Article 164, paragraph (1) (Method of Taxation for Nonresidents), whose gross revenues constituting such income in that year (or, for a Nonresident, whose gross revenues constituting domestic source income as prescribed in Article 161, paragraph (1) (Domestic Source Income)) total in excess of 30 million yen, must submit, pursuant to Ministry of Finance Order, a report on gross revenue indicating the total income and giving any other information to which reference should be made to the district director by March 15 of the following year, unless the person files a Tax Return for that year's income taxes. machine translation, not official ### 第二百三十四条から第二百三十六条まで 〔削除 / repealed〕 art-234-to-236 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-5/ch-2#art-234-to-236 **第一項** 削除 art-234-to-236/par-1 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-5/ch-2#art-234-to-236/par-1 ### 第二百三十七条（附加税の禁止） — Prohibition of Surtaxes caption: machine translation, not official art-237 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-5/ch-2#art-237 **第一項** 地方公共団体は、所得税の附加税を課することができない。 art-237/par-1 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-5/ch-2#art-237/par-1 Local governments may not impose a surtax on income taxes. machine translation, not official --- ## Cites - art-232/par-1: 第百六十四条第一項 → 所得税法 第百六十四条第一項 (Article 164, paragraph (1)), art-164/par-1 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-3/ch-2/from-art-164#art-164/par-1 - art-232/par-1: 第百六十一条第一項第一号 → 所得税法 第百六十一条第一項第一号 (Article 161, paragraph (1), item (i)), art-161/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-3/ch-1#art-161/par-1/item-1 - art-232/par-1: 次項 → 所得税法 第二百三十二条第二項 (Article 232, paragraph (2)), art-232/par-2 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-5/ch-2#art-232/par-2 - art-232/par-1: 第三項 → 所得税法 第二百三十二条第三項 (Article 232, paragraph (3)), art-232/par-3 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-5/ch-2#art-232/par-3 - art-232/par-2: 第百六十四条第一項 → 所得税法 第百六十四条第一項 (Article 164, paragraph (1)), art-164/par-1 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-3/ch-2/from-art-164#art-164/par-1 - art-232/par-3: 前二項 → 所得税法 第二百三十二条第一項 (Article 232, paragraph (1)), art-232/par-1 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-5/ch-2#art-232/par-1 - art-232/par-3: 前二項 → 所得税法 第二百三十二条第二項 (Article 232, paragraph (2)), art-232/par-2 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-5/ch-2#art-232/par-2 - art-233/par-1: 第百六十四条第一項 → 所得税法 第百六十四条第一項 (Article 164, paragraph (1)), art-164/par-1 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-3/ch-2/from-art-164#art-164/par-1 - art-233/par-1: 第百六十一条第一項 → 所得税法 第百六十一条第一項 (Article 161, paragraph (1)), art-161/par-1 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-3/ch-1#art-161/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text as 令和八年法律第十二号 leaves it, from 2026-12-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261201_508AC0000000012), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-042, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-015, translated 2026-09-18 - This site's parser, version 210 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05