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.
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blue-return filermachine translation
「青色申告者」
A resident approved under Article 143 of the Income Tax Act to file blue returns (青色申告書).
Defined inArticle 56, paragraph (1)· applies only in this section
transactionmachine translation
「取引」
In Part II, Chapter III, Section 3 (blue returns (青色申告)), every transaction that affects the assets, liabilities and capital of the real property, business or timber (山林所得) activities of a blue return filer (青色申告者), which the filer must record by the principles of proper bookkeeping.
Short name set inArticle 57, paragraph (1)· applies only in this section