Regulation for Enforcement of the Income Tax Act
Article 60, paragraph (2)
第六十条第二項
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
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。
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
48-22, paragraph (1)(Calculation of Costs of Cryptoassets Transferred and Valuation Methods, item (xvi) (Definitions) 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第二条第一項第十六号（定義）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。