A blue-return filer (in the case where the provisions of Article 125, paragraphs (1) through (3) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) of the Act apply, a person who is to file a return under paragraph (1) of that Article or a person who may file a return under paragraph (2) or (3) of that Article) must, on December 31 of each year (in the case where that Article or Article 127 (Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year) of the Act applies, the date of the blue-return filer's death or the time of the start of the blue-return filer's Absence From Japan; the same applies in the following Article), take stock of Inventory and otherwise organize the matters necessary for the settlement of accounts, and clearly record the results.
Changes on a date not yet set (Ministry of Finance Order No. 17 of 2026)
A person who has newly become a blue-return filer in that year must, on January 1 of that year (in the case where the person has newly commenced, partway through the year, operations that are to give rise to real property income, business income or timber income, the date on which the person commenced those operations), take stock of Inventory (including Securities that give rise to business income and cryptoassets prescribed in Article 48-2, paragraph (1) (Calculation of Costs of Cryptoassets Transferred and Valuation Methods) of the Act; the same applies hereinafter in this Article) and organize the necessary matters concerning the various account titles, and clearly record the results.
その年において新たに青色申告者となつた者は、その年一月一日（年の中途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業務を開始した場合には、当該業務を開始した日）において、棚卸資産（事業所得の基因となる有価証券及び法第四十八条の二第一項（暗号資産の譲渡原価等の計算及びその評価の方法）に規定する暗号資産を含む。以下この条において同じ。）の棚卸し及び諸勘定科目についての必要な整理を行い、その事績を明瞭に記録しなければならない。
When taking stock as prescribed in the preceding two paragraphs, a blue-return filer must prepare an inventory list and enter the quantity, unit price and amount for each different type, quality, model, etc. of Inventory. In this case, the unit price to be assigned to Inventory is to be entered as the value calculated by the method, from among the following, that the blue-return filer has selected: the valuation method prescribed in Article 99, paragraph (1) (Valuation Methods for Inventory) of the Order or the valuation method approved by the district director pursuant to Article 99-2 (Special Valuation Methods for Inventory) of the Order, the valuation method prescribed in Article 105, paragraph (1) (Valuation Methods for Securities) of the Order, or the valuation method prescribed in Article 119-2, paragraph (1) (Valuation Methods for Cryptoassets) of the Order (in the case where the approval of the district director has been obtained for a change of valuation method pursuant to Article 101 (Procedures for Changing the Valuation Method for Inventory), Article 107 (Procedures for Changing the Valuation Method for Securities) or Article 119-4 (Procedures for Changing the Valuation Method for Cryptoassets) of the Order, the method for which that approval was obtained, and for a blue-return filer to whom Article 102, paragraph (1) (Statutory Valuation Method for Inventory), Article 108, paragraph (1) (Statutory Valuation Method for Securities) or Article 119-5, paragraph (1) (Statutory Valuation Method for Cryptoassets) of the Order applies, the method determined under those provisions as the one that person is to use).
前二項に規定する棚卸しを行う場合には、棚卸表を作成し、棚卸資産の種類、品質、型等の異なるごとに、数量、単価及び金額を記載しなければならない。この場合において、棚卸資産に付すべき単価は、令第九十九条第一項（棚卸資産の評価の方法）に規定する評価の方法若しくは令第九十九条の二（棚卸資産の特別な評価の方法）の規定により税務署長の承認を受けた評価の方法、令第百五条第一項（有価証券の評価の方法）に規定する評価の方法又は令第百十九条の二第一項（暗号資産の評価の方法）に規定する評価の方法のうちその青色申告者が選定した方法（令第百一条（棚卸資産の評価の方法の変更手続）、第百七条（有価証券の評価の方法の変更手続）又は第百十九条の四（暗号資産の評価の方法の変更手続）の規定により評価の方法の変更につき税務署長の承認を受けた場合には、その承認を受けた方法とし、令第百二条第一項（棚卸資産の法定評価方法）、第百八条第一項（有価証券の法定評価方法）又は第百十九条の五第一項（暗号資産の法定評価方法）の規定の適用を受ける青色申告者については、これらの規定によりその者が用いるべきものとして定められた方法とする。）により計算した価額を記載するものとする。
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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
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.