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A blue-return filer prescribed in paragraph (1) of the preceding Article must, on December 31 of each year, prepare a balance sheet and a profit and loss statement in accordance with the account titles specified by the Minister of Finance.
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