A blue-return filer (meaning a Resident who has received the approval under Article 143 (Blue Returns) of the Act; the same applies hereinafter in this Section) must, with respect to the books and documents to be kept for the business that generates real property income, business income or timber income pursuant to Article 148, paragraph (1) (Books and Documents of Blue Return Taxpayers) of the Act, comply with the provisions of the following Article through Article 64 (Keeping of Books and Documents by Blue-Return Filers, etc.); provided, however, that for those books and documents, the blue-return filer may follow the simple recording method and matters to be recorded prescribed by the Minister of Finance in lieu of what is provided for in the provisions of the following Article through Article 59 (Books and Documents of Blue-Return Filers), Article 61 (Balance Sheet and Profit and Loss Statement) and Article 64 (Omission or Alteration of Matters to Be Stated in Books and Documents, etc.).
青色申告者（法第百四十三条（青色申告）の承認を受けている居住者をいう。以下この節において同じ。）は、法第百四十八条第一項（青色申告者の帳簿書類）の規定により、その不動産所得、事業所得又は山林所得を生ずべき業務につき備え付ける帳簿書類については、次条から第六十四条まで（青色申告者の帳簿書類の備付け等）に定めるところによらなければならない。ただし、当該帳簿書類については、次条から第五十九条まで（青色申告者の帳簿書類）、第六十一条（貸借対照表及び損益計算書）及び第六十四条（帳簿書類の記載事項等の省略又は変更）の規定に定めるところに代えて、財務大臣の定める簡易な記録の方法及び記載事項によることができる。
A blue-return filer to whom Article 67, paragraph (1) (Periods to Which Revenue and Expenses of Small Enterprises and Similar Businesses Are Attributed) of the Act applies is not required, notwithstanding the preceding paragraph, to take a physical count of Inventory pursuant to Article 60 (Settlement of Accounts).
When the Minister of Finance has made the determination under the proviso to paragraph (1), the Minister of Finance is to give public notice thereof.
財務大臣は、第一項ただし書の定めをしたときは、これを告示する。
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「青色申告者」
A resident approved under Article 143 of the Income Tax Act to file blue returns (青色申告書).
Defined inArticle 56, paragraph (1)· applies only in this section