The amount of real estate income, the amount of business income, or the amount of timber income of an individual who has obtained approval from the district director to file blue returns, for a year for which the individual has that approval (excluding a year for which the provisions of paragraph (3) apply), is the amount calculated by deducting the lower of the following amounts from the amount of real estate income, the amount of business income, or the amount of timber income calculated pursuant to the provisions of Article 26, paragraph (2), Article 27, paragraph (2), or Article 32, paragraph (3) of the Income Tax Act:
青色申告書を提出することにつき税務署長の承認を受けている個人のその承認を受けている年分（第三項の規定の適用を受ける年分を除く。）の不動産所得の金額、事業所得の金額又は山林所得の金額は、所得税法第二十六条第二項、第二十七条第二項又は第三十二条第三項の規定により計算した不動産所得の金額、事業所得の金額又は山林所得の金額から次に掲げる金額のうちいずれか低い金額を控除した金額とする。
100,000 yen;
十万円
the total of the amount of real estate income, the amount of business income (where the provisions of paragraph (1) of the following Article apply, excluding the amount of the part corresponding to the amount to be received for social insurance medical care prescribed in that paragraph; the same applies in paragraph (3), item (ii)), or the amount of timber income calculated pursuant to the provisions of Article 26, paragraph (2), Article 27, paragraph (2), or Article 32, paragraph (3) of the Income Tax Act.
The amount to be deducted pursuant to the provisions of the preceding paragraph is deducted from the amount of real estate income, the amount of business income, or the amount of timber income, in that order.
前項の規定により控除すべき金額は、不動産所得の金額、事業所得の金額又は山林所得の金額から順次控除する。
Where an individual who has obtained approval from the district director to file blue returns and who engages in a business that generates real estate income or business income (excluding a person who receives the application of the provisions of Article 67, paragraph (1) of the Income Tax Act) keeps books and documents for that business pursuant to the provisions of Article 148, paragraph (1) of that Act and records in them the transactions pertaining to the amount of real estate income or the amount of business income for a year for which the individual has that approval (limited to the cases specified by Order of the Ministry of Finance as cases where the details of all transactions pertaining to the amount of that income are recorded in detail), the amount of real estate income or the amount of business income for that year is the amount calculated by deducting the lower of the following amounts from the amount of real estate income or the amount of business income calculated pursuant to the provisions of Article 26, paragraph (2) or Article 27, paragraph (2) of that Act:
青色申告書を提出することにつき税務署長の承認を受けている個人で不動産所得又は事業所得を生ずべき事業を営むもの（所得税法第六十七条第一項の規定の適用を受ける者を除く。）が、同法第百四十八条第一項の規定により、当該事業につき帳簿書類を備え付けてこれにその承認を受けている年分の不動産所得の金額又は事業所得の金額に係る取引を記録している場合（これらの所得の金額に係る一切の取引の内容を詳細に記録している場合として財務省令で定める場合に限る。）には、その年分の不動産所得の金額又は事業所得の金額は、同法第二十六条第二項又は第二十七条第二項の規定により計算した不動産所得の金額又は事業所得の金額から次に掲げる金額のうちいずれか低い金額を控除した金額とする。
550,000 yen;
五十五万円
the total of the amount of real estate income or the amount of business income calculated pursuant to the provisions of Article 26, paragraph (2) or Article 27, paragraph (2) of the Income Tax Act.
所得税法第二十六条第二項又は第二十七条第二項の規定により計算した不動産所得の金額又は事業所得の金額の合計額
Where an individual prescribed in the preceding paragraph falls under the case prescribed in that paragraph and meets either of the following requirements, the provisions of that paragraph may be applied by deeming the phrase "550,000 yen" in item (i) of that paragraph to be replaced with "650,000 yen":
that, for those of the books and documents prescribed in the preceding paragraph for that year that are specified by Order of the Ministry of Finance, the individual, pursuant to the provisions of Order of the Ministry of Finance and in accordance with what is specified by Order of the Ministry of Finance as prescribed in Article 4, paragraph (1) or Article 5, paragraph (1) or paragraph (3) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998), keeps and preserves the electronic or magnetic records prescribed in Article 2, item (iii) of that Act pertaining to those books and documents, or keeps those electronic or magnetic records and preserves them on the computer output microfilm prescribed in item (vi) of that Article (limited to the case where the keeping and preservation of those electronic or magnetic records pertaining to those books and documents, or the keeping of those electronic or magnetic records and their preservation on that computer output microfilm, meets the requirements specified by Order of the Ministry of Finance as prescribed in Article 8, paragraph (4) of that Act);
その年における前項に規定する帳簿書類のうち財務省令で定めるものにあつては、財務省令で定めるところにより、電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律（平成十年法律第二十五号）第四条第一項又は第五条第一項若しくは第三項に規定する財務省令で定めるところに従い、当該帳簿書類に係る同法第二条第三号に規定する電磁的記録の備付け及び保存又は当該電磁的記録の備付け及び当該電磁的記録の同条第六号に規定する電子計算機出力マイクロフィルムによる保存を行つていること（当該帳簿書類に係る当該電磁的記録の備付け及び保存又は当該電磁的記録の備付け及び当該電磁的記録の当該電子計算機出力マイクロフィルムによる保存が、同法第八条第四項に規定する財務省令で定める要件を満たしている場合に限る。）。
that, by the filing deadline for the final return of income tax for that year, the individual has transmitted, using the electronic data processing system prescribed in Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology (Act No. 151 of 2002) pursuant to the provisions of that paragraph, and pursuant to the provisions of Order of the Ministry of Finance, the information on the matters to be stated in that final return (including a statement to the effect that the individual seeks the application of the provisions of the preceding paragraph and matters concerning the calculation of the amount to be deducted under the provisions of that paragraph) and the matters to be stated in the balance sheet, the profit and loss statement, and any other written statement concerning the calculation of the amount of real estate income or the amount of business income prepared pursuant to the provisions of Order of the Ministry of Finance based on the books and documents prescribed in the preceding paragraph.
The amount to be deducted pursuant to the provisions of paragraph (3) is deducted from the amount of real estate income or the amount of business income, in that order.
第三項の規定により控除すべき金額は、不動産所得の金額又は事業所得の金額から順次控除する。
The provisions of paragraph (3) (excluding the case where they are applied, pursuant to the provisions of paragraph (4), to a person who meets the requirement listed in item (ii) of that paragraph) apply only if the final return contains a statement to the effect that the individual seeks the application of the provisions of paragraph (3) and matters concerning the calculation of the amount to be deducted under the provisions of that paragraph, and has attached to it a balance sheet, a profit and loss statement, and any other written statement concerning the calculation of the amount of real estate income or the amount of business income prepared pursuant to the provisions of Order of the Ministry of Finance based on the books and documents prescribed in that paragraph, and the final return has been filed by its filing deadline.