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いまの条文を読む →第三章 申告、納付及び還付（第五十四条から第五十九条まで）
所得税法施行規則の一部を改正する省令（令和五年財務省令第十二号）による改正後の条文です。変わる言葉に印をつけています。
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法第百四十条第一項又は第五項（純損失の繰戻しによる還付の請求）の規定による還付の請求をする場合における法第百四十二条第一項（純損失の繰戻しによる還付の手続）に規定する財務省令で定める事項は、次に掲げる事項とする。
In 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:
法第百四十二条第一項に規定する還付請求書を提出する者の氏名、住所（国内に住所がない場合には、居所）及び個人番号（個人番号を有しない者にあつては、氏名及び住所（国内に住所がない場合には、居所）。次項第一号において同じ。）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
the name, domicile (residence, if the person has no domicile in Japan) and individual number (for a person who has no individual number, the name and domicile (residence, if the person has no domicile in Japan); the same applies in item (i) of the following paragraph) of the person who submits the claim for a refund prescribed in Article 142, paragraph (1) of the Act, and, if the place of domicile (place of residence, if the person has no domicile in Japan) differs from the place for tax payment, that place for tax payment;
前号の請求書に係る純損失の金額を生じた年の前年分の総所得金額、退職所得金額又は山林所得金額に係る所得税の額
the amount of income tax pertaining to the gross income, the amount of retirement income or the amount of timber income for the year preceding the year in which the Net Loss pertaining to the written claim referred to in the preceding item arose;
法第百四十条第一項若しくは第五項（純損失の繰戻しによる還付の請求）の規定の適用を受けようとする純損失の金額
the amount of Net Loss for which the person wishes to receive application of Article 140, paragraph (1) or (5) (Claim to Be Issued a Refund Based on Carryback of Net Loss) of the Act;
第一号の請求書に係る青色申告書がその提出期限後に提出された場合において、当該請求書を提出しようとするときは、当該青色申告書がその提出期限までに提出されなかつた事情の詳細
if the Blue Return pertaining to the written claim referred to in item (i) has been submitted after the deadline for its submission, and the person intends to submit that written claim, the details of the circumstances under which that Blue Return was not submitted by the deadline for its submission;
その他参考となるべき事項
any other matters for reference.
法第百四十一条第一項又は第四項（相続人等の純損失の繰戻しによる還付の請求）の規定による還付の請求をする場合における法第百四十二条第一項に規定する財務省令で定める事項は、前項各号に掲げる事項のほか、次に掲げる事項とする。
In 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:
各相続人の氏名、住所（国内に住所がない場合には、居所）及び個人番号並びに被相続人との続柄
the name, domicile (residence, if the person has no domicile in Japan) and individual number of each heir, and the relationship to the decedent;
法第百四十一条第一項又は第四項の規定の適用を受けようとする純損失の金額
the amount of Net Loss for which the person wishes to receive application of Article 141, paragraph (1) or (4) of the Act;
法第百四十一条第一項又は第四項に規定する死亡をした者の氏名及びその死亡の時における住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
the name of the person who died as prescribed in Article 141, paragraph (1) or (4) of the Act and that person's domicile at the time of death (residence, if the person had no domicile in Japan), and, if the place of domicile (place of residence, if the person had no domicile in Japan) differs from the place for tax payment, that place for tax payment;
相続人が二人以上ある場合には、各相続人別の還付を受けようとする所得税の額
if there are two or more heirs, the amount of income tax for which each heir wishes to receive a refund;
令第二百七十三条第一項ただし書（相続人等による還付の請求）の方法により同項の請求書を提出する場合には、当該請求書には、前項第一号に掲げる事項のうち同条第一項ただし書の規定により氏名を付記する他の相続人の個人番号は、記載することを要しない。
In 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.
法第百四十四条（青色申告の承認の申請）に規定する財務省令で定める事項は、次に掲げる事項とする。
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:
法第百四十四条に規定する申請書を提出する者の氏名及び住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
the name and domicile (residence, if the person has no domicile in Japan) of the person who submits the written application prescribed in Article 144 of the Act, and, if the place of domicile (place of residence, if the person has no domicile in Japan) differs from the place for tax payment, that place for tax payment;
前号の申請書を提出した後最初に青色申告書を提出しようとする年
the year in which the person intends to submit a Blue Return for the first time after submitting the written application in the preceding item;
法第百五十条第一項（青色申告の承認の取消し）の規定により青色申告書の提出の承認を取り消され、又は法第百五十一条第一項（青色申告の取りやめ）の規定により青色申告書による申告書の提出をやめる旨の届出書を提出した後再び第一号の申請書を提出しようとする場合には、その取消しに係る同条第二項の規定による通知を受けた日又は取りやめの届出書の提出をした日
if, after the approval to submit a Blue Return was rescinded pursuant to Article 150, paragraph (1) (Rescission of Approval to File a Blue Return) of the Act, or after a written notification to the effect of ceasing to submit returns by Blue Return was submitted pursuant to Article 151, paragraph (1) (Discontinuation of Blue Returns) of the Act, the person intends to submit the written application in item (i) again, the date on which the person received the notice under Article 150, paragraph (2) of the Act pertaining to the rescission, or the date on which the person submitted the written notification of discontinuation;
その年一月十六日以後新たに法第百四十三条（青色申告）に規定する業務を開始した場合には、その開始した年月日
if the person has newly commenced, on or after January 16 of that year, the business prescribed in Article 143 (Blue Returns) of the Act, the date of commencement;
その他参考となるべき事項
any other matters for reference.
青色申告者（法第百四十三条（青色申告）の承認を受けている居住者をいう。以下この節において同じ。）は、法第百四十八条第一項（青色申告者の帳簿書類）の規定により、その不動産所得、事業所得又は山林所得を生ずべき業務につき備え付ける帳簿書類については、次条から第六十四条まで（青色申告者の帳簿書類の備付け等）に定めるところによらなければならない。ただし、当該帳簿書類については、次条から第五十九条まで（青色申告者の帳簿書類）、第六十一条（貸借対照表及び損益計算書）及び第六十四条（帳簿書類の記載事項等の省略又は変更）の規定に定めるところに代えて、財務大臣の定める簡易な記録の方法及び記載事項によることができる。
A 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.).
法第六十七条第一項（小規模事業者等の収入及び費用の帰属時期）の規定の適用を受ける青色申告者は、前項の規定にかかわらず、第六十条（決算）の規定による棚卸資産の棚卸を行うことを要しない。
A 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).
財務大臣は、第一項ただし書の定めをしたときは、これを告示する。
When the Minister of Finance has made the determination under the proviso to paragraph (1), the Minister of Finance is to give public notice thereof.
青色申告者は、青色申告書を提出することができる年分の不動産所得の金額、事業所得の金額及び山林所得の金額が正確に計算できるように次の各号に掲げる資産、負債及び資本に影響を及ぼす一切の取引（以下この節において「取引」という。）を正規の簿記の原則に従い、整然と、かつ、明りように記録し、その記録に基づき、貸借対照表及び損益計算書を作成しなければならない。
A 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:
不動産所得については、その不動産所得を生ずべき法第二十六条第一項（不動産所得）に規定する不動産等の貸付けに係る資産、負債及び資本
with respect to real property income, the assets, liabilities and capital pertaining to the leasing, which is to give rise to that real property income, of real estate and other such property prescribed in Article 26, paragraph (1) (Real Property Income) of the Act;
事業所得については、その事業所得を生ずべき事業に係る資産、負債及び資本
with respect to business income, the assets, liabilities and capital pertaining to the business that is to give rise to that business income;
山林所得については、その山林所得を生ずべき業務に係る資産、負債及び資本
with respect to timber income, the assets, liabilities and capital pertaining to the operations that are to give rise to that timber income.
青色申告者は、取引のうち事業所得、不動産所得及び山林所得に係る総収入金額又は必要経費に算入されない収入又は支出を含むものについては、そのつどその総収入金額又は必要経費に算入されない部分の金額を除いて記録しなければならない。ただし、そのつど区分整理し難いものは年末において、一括して区分整理することができる。
A 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.
青色申告者は、すべての取引を借方及び貸方に仕訳する帳簿（次条において「仕訳帳」という。）、すべての取引を勘定科目の種類別に分類して整理計算する帳簿（次条において「総勘定元帳」という。）その他必要な帳簿を備え、財務大臣の定める取引に関する事項を記載しなければならない。
A 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.
財務大臣は、前項の定めをしたときは、これを告示する。
When the Minister of Finance has made the specification referred to in the preceding paragraph, the Minister issues public notice of it.
青色申告者は、仕訳帳には、取引の発生順に、取引の年月日、内容、勘定科目及び金額を記載しなければならない。
A 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.
青色申告者は、総勘定元帳には、その勘定ごとに、記載の年月日、相手方の勘定科目及び金額を記載しなければならない。
A 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.