①In the case of a claim for a refund under Article 140, paragraph (1) or (5) (Claim to Be Issued a Refund Based on Carryback of Net Loss) of the Act, the matters specified by Ministry of Finance Order as prescribed in Article 142, paragraph (1) (Procedure for Refund Based on Carryback of Net Loss) of the Act are the following matters:

②In the case of a claim for a refund under Article 141, paragraph (1) or (4) (Claim by an Heir to Be Issued a Refund Based on Carryback of Net Loss) of the Act, the matters specified by Ministry of Finance Order as prescribed in Article 142, paragraph (1) of the Act are, in addition to the matters listed in the items of the preceding paragraph, the following matters:

③In the case where the written claim under Article 273, paragraph (1) of the Order is submitted by the method set forth in the proviso to Article 273, paragraph (1) (Claim for Refund by Heirs, etc.) of the Order, the individual number of another heir whose name is to be added pursuant to the proviso to paragraph (1) of that Article, among the matters listed in item (i) of the preceding paragraph, need not be entered in that written claim.

The matters specified by Ministry of Finance Order as prescribed in Article 144 (Application for Approval to File a Blue Return) of the Act are the following matters:

①A 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.).

②A 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).

③When the Minister of Finance has made the determination under the proviso to paragraph (1), the Minister of Finance is to give public notice thereof.

①A blue-return filer must, so that the amount of real property income, the amount of business income and the amount of timber income for the year for which the blue-return filer can file a Blue Return can be accurately calculated, record all transactions that affect the assets, liabilities and capital set forth in the following items (hereinafter referred to as "transactions" in this Section) in an orderly and clear manner in accordance with the principles of regular bookkeeping, and must prepare a balance sheet and a profit and loss statement based on those records:

②A blue-return filer must record, each time they occur, those transactions that include revenue or expenditure not included in gross revenue or necessary expenses pertaining to business income, real property income and timber income, excluding the amount of the portion not included in that gross revenue or those necessary expenses; provided, however, that those that are difficult to classify and organize each time may be classified and organized collectively at the end of the year.

①A 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.

②When the Minister of Finance has made the specification referred to in the preceding paragraph, the Minister issues public notice of it.

①A blue-return filer must enter in the journal, in the order in which transactions occur, the date, content, account title and amount of each transaction.

②A blue-return filer must enter in the general ledger, for each account, the date of entry, the title of the contra account and the amount.