Article 54Matters to Be Stated in a Claim for a Refund Based on Carryback of Net Loss
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。
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;
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 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;
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 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;
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;
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
any other matters for reference.
その他参考となるべき事項
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:
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。
the name, domicile (residence, if the person has no domicile in Japan) and individual number of each heir, and the relationship to the decedent;
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の規定の適用を受けようとする純損失の金額
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;
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
if there are two or more heirs, the amount of income tax for which each heir wishes to receive a refund;
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
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.
第三節 青色申告
Section 3 Blue Returns
Article 55Matters to Be Stated in a Written Application for Approval to File a Blue Return
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（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 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;
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 year in which the person intends to submit a Blue Return for the first time after submitting the written application in the preceding item;
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
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;
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 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
Article 56Books and Documents to Be Kept by Blue-Return Filers
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.).
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 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).
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.
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。
Article 57Recording of Transactions, etc.
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:
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。
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;
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 business income, the assets, liabilities and capital pertaining to the business that is to give rise to that business income;
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 timber income, the assets, liabilities and capital pertaining to the operations that are to give rise to that timber 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
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.
Article 58Books and Entries Related to Transactions
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.
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。
Article 59Method of Entry in the Journal and General Ledger
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.
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.
定義第一条の五第一項
行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第五項（定義）に規定する個人番号
わかりやすく言うと
住民票コードを変換して得られる番号で、その住民票に記載された人を識別するために指定されるものです（行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第五項）。
定義第五十六条第一項・この節の中だけ
法第百四十三条（青色申告）の承認を受けている居住者
わかりやすく言うと
不動産所得、事業所得又は山林所得を生ずべき業務を行う居住者で、確定申告書などを青色の申告書で出すことについて税務署長の承認を受けている人のことです（所得税法第百四十三条）。
略称規定第五十七条第一項・この節の中だけ
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…
わかりやすく言うと
青色申告者の不動産所得、事業所得又は山林所得に関する資産、負債及び資本に影響を及ぼす一切の取引のことです。
略称規定第五十八条第一項・この規定及び第五十九条の中だけ
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…
わかりやすく言うと
すべての取引を借方と貸方に仕訳して記録する帳簿のことです。
略称規定第五十八条第一項・この規定及び第五十九条の中だけ
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…
わかりやすく言うと
すべての取引を勘定科目の種類別に分けて整理し、計算する帳簿のことです。青色申告者が備えなければならない帳簿の一つです。