# 所得税法 / Income Tax Act — 第二百二十九条 (Article 229) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-229. 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 (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: 第二百二十九条 (Article 229)（開業等の届出） — address `art-229` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-229 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-229 - 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. --- ### 第二百二十九条（開業等の届出） — (Business Commencement Report) caption: Ministry of Justice translation — Japanese Law Translation Database System art-229 · https://japanlaw.org/ja/income-tax-act/art-229 · https://japanlaw.org/l/340AC0000000033/art-229 **第一項** 居住者又は非居住者は、国内において新たに不動産所得、事業所得又は山林所得を生ずべき事業を開始し、又は当該事業に係る事務所、事業所その他これらに準ずるものを設け、若しくはこれらを移転し、若しくは廃止した場合には、財務省令で定めるところにより、その旨その他必要な事項を記載した届出書を、その事実があつた日の属する年分の所得税に係る確定申告期限までに、税務署長に提出しなければならない。 art-229/par-1 · https://japanlaw.org/ja/income-tax-act/art-229/par-1 · https://japanlaw.org/l/340AC0000000033/art-229/par-1 If a Resident or Nonresident commences a new business undertaking in Japan which is meant to generate real property income, business income, or timber income; establishes an office, place of business, or other equivalent place for that business in Japan; or relocates or closes such a place, the Resident or Nonresident must submit a paper-based report indicating this and giving other necessary information to the district director pursuant to Ministry of Finance Order, by the Filing Deadline for the income taxes for the year that includes the day on which the event occurred. machine translation, not official ## Cited by 5 provisions cite this one. No official source publishes this direction. - 所得税法 附則第十条第一項（開業等の届出等に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-5051-3/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5051-3/art-10/par-1 - 所得税法施行規則 第九十八条第一項（開業等の届出） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-98/par-1 · https://japanlaw.org/l/340M50000040011/art-98/par-1 - 所得税法施行規則 附則第十三条第一項（開業等の届出に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5059-12/art-13/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-13/par-1 - 租税特別措置法 第七十条の六の八第二項第二号ホ（個人の事業用資産についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-8/par-2/item-2/sub-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-2/item-2/sub-5 - 租税特別措置法 第七十条の六の十第二項第二号ニ（個人の事業用資産についての相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-10/par-2/item-2/sub-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-2/item-2/sub-4 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), 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-20260918T205718-015, translated 2026-09-18 - This site's parser, version 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05