第百四十三条（青色申告）の承認を受けている居住者は、財務省令で定めるところにより、同条に規定する業務につき帳簿書類を備え付けてこれに不動産所得の金額、事業所得の金額及び山林所得の金額に係る取引を記録し、かつ、当該帳簿書類を保存しなければならない。
A Resident that has been approved as referred to in Article 143 (Blue Returns), must keep books and documents on the business prescribed in that Article; record transactions involving real property income, business income, and timber income in them; and keep those books and documents on file; pursuant to Ministry of Finance Order.
On finding it to be necessary to do so, the competent district tax office director for the locality in which a Resident pays taxes may give any necessary instruction about those of the Resident's books and documents which are connected with the business prescribed in that Article, to a Resident that has been approved as prescribed in Article 143.