A blue-return filer prescribed in Article 60, paragraph (1) (Settlement of Accounts) must organize the following books and documents and keep them for seven years from the first day for the calculation (five years for those documents set forth in item (iii) other than documents that fall under cash and deposit transaction-related documents), at the location of the person's place of domicile or place of residence, or of the office, place of business or other similar place pertaining to the business the person carries on:
the books prescribed in Article 58 (Books and Entries Related to Transactions) and other books prepared in relation to all transactions that affect the assets, liabilities and capital of that blue-return filer;
inventory lists, balance sheets and profit and loss statements, and other documents prepared in relation to calculation, organization or the settlement of accounts;
棚卸表、貸借対照表及び損益計算書並びに計算、整理又は決算に関して作成されたその他の書類
order forms, contracts, invoices, receipts, estimates and other similar documents received from counterparties in relation to transactions and, for those documents prepared by the filer of which copies exist, the copies.
取引に関して相手方から受け取つた注文書、契約書、送り状、領収書、見積書その他これらに準ずる書類及び自己の作成したこれらの書類でその写しのあるものはその写し
A blue-return filer under the preceding paragraph whose total amount of the amount of real property income and the amount of business income for the year before last, as of March 15 of that year (meaning the total amount prescribed in Article 195, item (i) of the Order (Requirements for a Small Enterprise) and, in the case where Article 125, paragraphs (1) through (3) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) of the Act apply, that total amount pertaining to the Resident prescribed in those provisions), is the amount prescribed in that item or less is not required, notwithstanding the preceding paragraph, to keep the documents set forth in item (iii) of that paragraph that were prepared or received in that year for more than five years from the first day for the calculation.
前項の青色申告者で、その年三月十五日における前々年分の不動産所得の金額及び事業所得の金額の合計額（令第百九十五条第一号（小規模事業者の要件）に規定する合計額をいい、法第百二十五条第一項から第三項まで（年の中途で死亡した場合の確定申告）の規定の適用がある場合には、これらの規定に規定する居住者に係る当該合計額とする。）が同号に規定する金額以下であるものは、前項の規定にかかわらず、その年において作成し、又は受領した同項第三号に掲げる書類については、起算日から五年間を超えて保存することを要しない。
The cash and deposit transaction-related documents prescribed in paragraph (1) means, among the documents set forth in item (iii) of that paragraph, those prepared at the time of receiving or paying out cash or of depositing or withdrawing Deposits and Savings, and, in the case where daily total amounts have been entered collectively in books in place of individually entering the matters concerning transactions prescribed in Article 58, paragraph (1), documents for confirming the matters concerning the transactions pertaining to that collective entry.
The first day for the calculation prescribed in paragraphs (1) and (2) means, for books, the day following March 15 of the year following the year that includes the date of their closing, and for documents, the day following March 15 of the year following the year that includes the date of their preparation or receipt.
Among the books and documents set forth in the items of paragraph (1), for the retention under that paragraph of those set forth in the left-hand column of each item of the following table during the period set forth in the middle column of that item, the method set forth in the right-hand column of that item may be used.
| (i) Among the documents set forth in paragraph (1), item (iii), those specified by the Commissioner of the National Tax Agency | The period from the day on which three years have elapsed from the first day for the calculation prescribed in the preceding paragraph through the day on which five years elapse from that first day for the calculation | The method specified by the Minister of Finance |
| (ii) The books and documents set forth in the items of paragraph (1) | The period on or after the day on which five years have elapsed from the first day for the calculation prescribed in the preceding paragraph | The method specified by the Minister of Finance |
When the Commissioner of the National Tax Agency has specified documents pursuant to the provisions of item (i) of the table in the preceding paragraph, the Commissioner is to give public notice of the same.
国税庁長官は、前項の表の第一号の規定により書類を定めたときは、これを告示する。
When the Minister of Finance has specified methods pursuant to the provisions of the items of the table in paragraph (5), the Minister is to give public notice of the same.
財務大臣は、第五項の表の各号の規定により方法を定めたときは、これを告示する。
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
Commissioner of the National Tax Agency
国税庁長官
The head of the National Tax Agency (国税庁), the agency within the Ministry of Finance that assesses and collects national taxes (Act for Establishment of the Ministry of Finance, Articles 18 and 19). The Commissioner issues circulars (通達) setting out how the tax laws are read, and the National Tax Tribunal must tell the Commissioner beforehand when it will decide a case on a different reading (Act on General Rules for National Taxes, Article 99, paragraph (1)). An objection to a decision the Commissioner made is a request for review to the Commissioner (Article 75, paragraph (1), item (ii)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 18, 19 and Act on General Rules for National Taxes, Arts. 75, 99 as a reference.