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.
Read this with the articles around it
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
journalmachine translation
「仕訳帳」
In Articles 58 and 59, the book in which a blue return filer (青色申告者) enters every transaction as debit and credit.
Short name set inArticle 58, paragraph (1)· applies only in this provision and in Article 59
general ledgermachine translation
「総勘定元帳」
In Articles 58 and 59, the book in which a blue-return filer (青色申告者) classifies all transactions by type of account and works out their totals.
Short name set inArticle 58, paragraph (1)· applies only in this provision and in Article 59