法令翻訳 http://www.japaneselawtranslat...ky=&page=3

(延払条件付販売等に係る収入及び費用の帰属時期)
第六十五条  居住者が、延払条件付販売等に該当する棚卸資産の販売若しくは工事（製造を含む。）の請負又は役務の提供（次条第一項に規定する長期大規模工事の請負を除く。以下この条において「資産の販売等」という。）をした場合において、その資産の販売等に係る収入金額及び費用の額につき、その資産の販売等に係る目的物又は役務の引渡し又は提供の日の属する年以後の各年において政令で定める延払基準の方法により経理したときは、その経理した収入金額及び費用の額は、当該各年分の事業所得の金額の計算上、総収入金額及び必要経費に算入する。ただし、当該資産の販売等に係る収入金額及び費用の額につき、同日の属する年の翌年以後のいずれかの年において当該延払基準の方法により経理しなかつた場合は、その経理しなかつた年の翌年分以後の年分の事業所得の金額の計算については、この限りでない。

Periods to Which Revenue and Expenses from Deferred-Payment Sales and Similar Dealings Are Attributed
Article 65  If a Resident makes a sale of Inventory that falls under the category of a deferred-payment sale or similar dealing, is contracted for construction work (this includes manufacturing), or provides a service (other than under a contract for long-term, large-scale construction work as prescribed in paragraph (1) of the following Article; hereinafter referred to as a "sale of assets or similar dealings" in this Article), and accounts for the amounts of revenue and expenses from the sale of assets or similar dealings on a deferred-payment basis as prescribed by Cabinet Order in any year beginning with that in which the date that the Resident delivers the object or provides the service which is the subject of the sale of assets or similar dealings falls, the amounts of revenue and expenses so accounted for are included in the gross revenue and necessary expenses that are used to calculate the business income for the relevant years;provided, however, that this does not apply as regards the calculation of business income beginning in any year after one in which the Resident fails to account for the amounts of revenue and expenses from the sale of assets or similar dealings on a deferred-payment basis, in a year after that in which the date that the Resident delivers the object or provides the service falls.一  月賦、年賦その他の賦払の方法により三回以上に分割して対価の支払を受けること。(i)  the Resident is paid the consideration in three or more installments, as monthly installments, annual installments, or any other form of installment;二  その資産の販売等に係る目的物又は役務の引渡し又は提供の期日の翌日から最後の賦払金の支払の期日までの期間が二年以上であること。(ii)  there are at least two years in the period from the day after the due date for the Resident to deliver the object or provide the service which is the subject of the sale of assets or similar dealings until the deadline for the last installment payment;三  その他政令で定める要件(iii)  other requirements as prescribed by Cabinet Order.

居住者が、第六十七条の二第三項（リース取引に係る所得の金額の計算）に規定するリース取引による同条第一項に規定するリース資産の引渡し（以下この条において「リース譲渡」という。）を行つた場合には、前項の規定にかかわらず、その対価の額を政令で定めるところにより利息に相当する部分とそれ以外の部分とに区分した場合における当該リース譲渡の日の属する年以後の各年の収入金額及び費用の額として政令で定める金額は、当該各年分の事業所得の金額の計算上、総収入金額及び必要経費に算入する。

Notwithstanding the preceding paragraph, if a Resident delivers leased property as prescribed in Article 67-2, paragraph (1) (Calculating Amounts of Income from Lease Arrangements) through a lease arrangement prescribed in paragraph (3) of that Article (hereinafter the delivery of leased property is referred to as a "transfer under a lease" in this Article), the amounts that Cabinet Order prescribes as the amounts of revenue and expenses in each year beginning in the year in which the date of the transfer under the lease falls, for after the consideration for the transfer has been broken down, pursuant to Cabinet Order, into the part that represents the interest and the part other than interest, are included in the gross revenue and necessary expenses that are used to calculate business income for the relevant years.一  月賦、年賦その他の賦払の方法により三回以上に分割して対価の支払を受けること。(i)  the Resident is paid the consideration in three or more installments, as monthly installments, annual installments, or any other form of installment;二  その資産の販売等に係る目的物又は役務の引渡し又は提供の期日の翌日から最後の賦払金の支払の期日までの期間が二年以上であること。(ii)  there are at least two years in the period from the day after the due date for the Resident to deliver the object or provide the service which is the subject of the sale of assets or similar dealings until the deadline for the last installment payment;三  その他政令で定める要件(iii)  other requirements as prescribed by Cabinet Order.

第一項に規定する延払条件付販売等とは、資産の販売等で次に掲げる要件に適合する条件を定めた契約に基づき当該条件により行われるもの及びリース譲渡をいう。

A deferred-payment sale or similar dealing as prescribed in paragraph (1) means the sale of an asset or a similar dealing undertaken under conditions meeting the following requirements based on a contract that defines those conditions, or a transfer under a lease:一  月賦、年賦その他の賦払の方法により三回以上に分割して対価の支払を受けること。(i)  the Resident is paid the consideration in three or more installments, as monthly installments, annual installments, or any other form of installment;二  その資産の販売等に係る目的物又は役務の引渡し又は提供の期日の翌日から最後の賦払金の支払の期日までの期間が二年以上であること。(ii)  there are at least two years in the period from the day after the due date for the Resident to deliver the object or provide the service which is the subject of the sale of assets or similar dealings until the deadline for the last installment payment;三  その他政令で定める要件(iii)  other requirements as prescribed by Cabinet Order.

第二項の規定は、リース譲渡の日の属する年分の確定申告書に同項に規定する収入金額及び費用の額として政令で定める金額の総収入金額及び必要経費への算入に関する明細の記載がある場合に限り、適用する。

The provisions of paragraph (2) apply only if the Tax Return for the year in which the date of the transfer under the lease falls gives the details of the inclusion of the amounts that Cabinet Order prescribes to be the amounts of revenue and expenses provided for in that paragraph, in gross revenue and necessary expenses.一  月賦、年賦その他の賦払の方法により三回以上に分割して対価の支払を受けること。(i)  the Resident is paid the consideration in three or more installments, as monthly installments, annual installments, or any other form of installment;二  その資産の販売等に係る目的物又は役務の引渡し又は提供の期日の翌日から最後の賦払金の支払の期日までの期間が二年以上であること。(ii)  there are at least two years in the period from the day after the due date for the Resident to deliver the object or provide the service which is the subject of the sale of assets or similar dealings until the deadline for the last installment payment;三  その他政令で定める要件(iii)  other requirements as prescribed by Cabinet Order.

税務署長は、確定申告書の提出がなかつた場合又は前項の記載がない確定申告書の提出があつた場合においても、その提出がなかつたこと又はその記載がなかつたことについてやむを得ない事情があると認めるときは、第二項の規定を適用することができる。

Even if no Tax Return is filed or if a Tax Return is filed that is not filled out as referred to in the preceding paragraph, the district tax office director may apply the provisions of paragraph (2) on finding there to be unavoidable circumstances for the Resident's failure to file the Tax Return or fill it out in that manner.一  月賦、年賦その他の賦払の方法により三回以上に分割して対価の支払を受けること。(i)  the Resident is paid the consideration in three or more installments, as monthly installments, annual installments, or any other form of installment;二  その資産の販売等に係る目的物又は役務の引渡し又は提供の期日の翌日から最後の賦払金の支払の期日までの期間が二年以上であること。(ii)  there are at least two years in the period from the day after the due date for the Resident to deliver the object or provide the service which is the subject of the sale of assets or similar dealings until the deadline for the last installment payment;三  その他政令で定める要件(iii)  other requirements as prescribed by Cabinet Order.

第一項の規定の適用を受ける居住者が死亡し又は出国をする場合における同項に規定する延払条件付販売等に該当する資産の販売等に係る収入金額及び費用の額の処理の特例その他同項又は第二項の規定の適用に関し必要な事項は、政令で定める。

Cabinet Order establishes special provisions on the handling of the amounts of revenue and expenses from a sale of assets or similar dealing that falls under the category of a deferred-payment sale or similar dealing as prescribed in paragraph (1) in the event that a Resident subject to the provisions of that paragraph dies or becomes Absent From Japan, and provides for other necessary particulars concerning the application of the provisions of that paragraph or paragraph (2) in such a case.一  月賦、年賦その他の賦払の方法により三回以上に分割して対価の支払を受けること。(i)  the Resident is paid the consideration in three or more installments, as monthly installments, annual installments, or any other form of installment;二  その資産の販売等に係る目的物又は役務の引渡し又は提供の期日の翌日から最後の賦払金の支払の期日までの期間が二年以上であること。(ii)  there are at least two years in the period from the day after the due date for the Resident to deliver the object or provide the service which is the subject of the sale of assets or similar dealings until the deadline for the last installment payment;三  その他政令で定める要件(iii)  other requirements as prescribed by Cabinet Order.