A blue-return filer must keep a book in which all transactions are entered as journal entries by debit and credit (referred to as the "journal" in the following Article), a book in which all transactions are classified and calculated by type of account title (referred to as the "general ledger" in the following Article), and other necessary books, and must enter in them the matters concerning transactions that the Minister of Finance specifies.
When the Minister of Finance has made the specification referred to in the preceding paragraph, the Minister issues public notice of it.
財務大臣は、前項の定めをしたときは、これを告示する。
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blue-return filermachine translation
「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
transactionmachine translation
「取引」
In Part II, Chapter III, Section 3 (blue returns (青色申告)), every transaction that affects the assets, liabilities and capital of the real property, business or timber (山林所得) activities of a blue return filer (青色申告者), which the filer must record by the principles of proper bookkeeping.
Short name set inArticle 57, paragraph (1)· applies only in this section
journalmachine translation
「仕訳帳」
In Articles 58 and 59, the book in which a blue return filer (青色申告者) enters every transaction as debit and credit.
Short name set inArticle 58, paragraph (1)· applies only in this provision and in Article 59
general ledgermachine translation
「総勘定元帳」
In Articles 58 and 59, the book in which a blue-return filer (青色申告者) classifies all transactions by type of account and works out their totals.
Short name set inArticle 58, paragraph (1)· applies only in this provision and in Article 59