Article 232Keeping of Books and Documents by Persons with Business Income
第二百三十二条（事業所得等を有する者の帳簿書類の備付け等）
A Resident conducting business that is meant to generate real property income, business income, or timber income during the year, or a Nonresident conducting such business in connection with the domestic source income specified in the items of Article 164, paragraph (1) (Method of Taxation for Nonresidents) (other than a person who has obtained the approval of the district director to file a Blue Return), must, pursuant to Ministry of Finance Order, keep books and record in them, by a simplified method specified by Ministry of Finance Order, the particulars concerning gross revenue and necessary expenses among the transactions for that year relating to the business that is meant to generate such income (for a Nonresident with a permanent establishment, including transactions that fall under internal transactions prescribed in Article 161, paragraph (1), item (i) (Domestic Source Income); the same applies in the following paragraph), and must preserve those books (including other books prepared in connection with that business during that year and documents specified by Ministry of Finance Order that were prepared or received in connection with that business; the same applies in paragraph (3)).
その年において不動産所得、事業所得若しくは山林所得を生ずべき業務を行う居住者又は第百六十四条第一項各号（非居住者に対する課税の方法）に定める国内源泉所得に係るこれらの業務を行う非居住者（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者を除く。）は、財務省令で定めるところにより、帳簿を備え付けてこれにこれらの所得を生ずべき業務に係るその年の取引（恒久的施設を有する非居住者にあつては、第百六十一条第一項第一号（国内源泉所得）に規定する内部取引に該当するものを含む。次項において同じ。）のうち総収入金額及び必要経費に関する事項を財務省令で定める簡易な方法により記録し、かつ、当該帳簿（その年においてこれらの業務に関して作成したその他の帳簿及びこれらの業務に関して作成し、又は受領した財務省令で定める書類を含む。第三項において同じ。）を保存しなければならない。
A Resident conducting business that is meant to generate miscellaneous income during the year, or a Nonresident conducting business that is meant to generate miscellaneous income in connection with the domestic source income specified in the items of Article 164, paragraph (1), whose revenue from the business that is meant to generate such miscellaneous income for the year two years before that year exceeds three million yen, must preserve, pursuant to Ministry of Finance Order, the documents specified by Ministry of Finance Order as documents stating the particulars concerning gross revenue and necessary expenses among the transactions for that year relating to the business that is meant to generate such miscellaneous income.
When an official with the National Tax Agency, the Regional Taxation Bureau, or the Tax Office examines the details of the gross revenue and necessary expenses prescribed in the preceding two paragraphs as they pertain to the income taxes of a person subject to the provisions of those paragraphs, the official is to inspect the books referred to in paragraph (1) or the documents referred to in the preceding paragraph; provided, however, that this does not apply if there are circumstances that make it difficult to inspect the books or documents.
Resident
「居住者」
An individual who has a domicile in Japan, or who has had a residence in Japan continuously for one year or more up to now.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
Nonresident
「非居住者」
An individual who is not a resident.
Defined inArticle 2, paragraph (1), item (v)· applies throughout the law
permanent establishmentmachine translation
「恒久的施設」
A branch, factory or other fixed place of business in Japan of a nonresident or foreign corporation, a construction or installation site there, or an agent there with authority to conclude contracts for it, each as a Cabinet Order (政令) specifies; where a tax treaty Japan has concluded defines it differently, the treaty's definition applies.
Defined inArticle 2, paragraph (1), item (viii-4)· applies throughout the law
Blue Return
「青色申告書」
A final tax return, or an amended return to it, filed on the blue form by a person approved under Article 143 to do so.
Defined inArticle 2, paragraph (1), item (xl)· applies throughout the law
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.