Article 31Matters to Be Stated in Books Concerning Specified Income, etc. of the National Government, Local Governments, etc.
第三十一条（国、地方公共団体等の特定収入等に関する帳簿の記載事項）
The matters specified by Ministry of Finance Order prescribed in Article 77 of the Order are the following:
令第七十七条に規定する財務省令で定める事項は、次に掲げる事項とする。
the name or title of the counterparty to the specified income prescribed in Article 60, paragraph (4) of the Act or to the income listed in the items of Article 75, paragraph (1) of the Order (hereinafter in this Article referred to as "specified income, etc.");
the date on which the specified income, etc. was received;
特定収入等を受けた年月日
the content of the specified income, etc.;
特定収入等の内容
the amount of the specified income, etc.;
特定収入等の金額
the use of the specified income, etc.
特定収入等の使途
Where the national government or a local government prescribed in Article 60, paragraph (4) of the Act, a corporation listed in Appended Table 3 of the Act, a public interest trust trustee, or an association or foundation without legal personality has received specified income, etc., and the counterparty to that specified income, etc. is unspecified and numerous, the recording of the matters set out in item (i) of the preceding paragraph may be omitted, notwithstanding the provisions of that paragraph.
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specified income, etc.machine translation
「特定収入等」
Specified income (特定収入) under Article 60, paragraph (4) of the Consumption Tax Act — income other than consideration for transfers, etc. of assets (資産の譲渡等) received by the State, a local government, a corporation listed in Appended Table 3 of that Act or a similar body — or income listed in Article 75, paragraph (1) of the Order for Enforcement of the Consumption Tax Act, such as borrowings, capital contributions, deposits and refunds.
Short name set inArticle 31, paragraph (1), item (i)· applies only in this article