# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第五十六条 (Article 56) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-56. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第五十六条 (Article 56)（青色申告者の備え付けるべき帳簿書類） — address `art-56` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-56 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-56 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第五十六条（青色申告者の備え付けるべき帳簿書類） — Books and Documents to Be Kept by Blue-Return Filers caption: machine translation, not official art-56 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-56 · https://japanlaw.org/l/340M50000040011/art-56 **第一項** 青色申告者（法第百四十三条（青色申告）の承認を受けている居住者をいう。以下この節において同じ。）は、法第百四十八条第一項（青色申告者の帳簿書類）の規定により、その不動産所得、事業所得又は山林所得を生ずべき業務につき備え付ける帳簿書類については、次条から第六十四条まで（青色申告者の帳簿書類の備付け等）に定めるところによらなければならない。ただし、当該帳簿書類については、次条から第五十九条まで（青色申告者の帳簿書類）、第六十一条（貸借対照表及び損益計算書）及び第六十四条（帳簿書類の記載事項等の省略又は変更）の規定に定めるところに代えて、財務大臣の定める簡易な記録の方法及び記載事項によることができる。 art-56/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-56/par-1 · https://japanlaw.org/l/340M50000040011/art-56/par-1 A blue-return filer (meaning a Resident who has received the approval under Article 143 (Blue Returns) of the Act; the same applies hereinafter in this Section) must, with respect to the books and documents to be kept for the business that generates real property income, business income or timber income pursuant to Article 148, paragraph (1) (Books and Documents of Blue Return Taxpayers) of the Act, comply with the provisions of the following Article through Article 64 (Keeping of Books and Documents by Blue-Return Filers, etc.); provided, however, that for those books and documents, the blue-return filer may follow the simple recording method and matters to be recorded prescribed by the Minister of Finance in lieu of what is provided for in the provisions of the following Article through Article 59 (Books and Documents of Blue-Return Filers), Article 61 (Balance Sheet and Profit and Loss Statement) and Article 64 (Omission or Alteration of Matters to Be Stated in Books and Documents, etc.). machine translation, not official **第二項** 法第六十七条第一項（小規模事業者等の収入及び費用の帰属時期）の規定の適用を受ける青色申告者は、前項の規定にかかわらず、第六十条（決算）の規定による棚卸資産の棚卸を行うことを要しない。 art-56/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-56/par-2 · https://japanlaw.org/l/340M50000040011/art-56/par-2 A blue-return filer to whom Article 67, paragraph (1) (Periods to Which Revenue and Expenses of Small Enterprises and Similar Businesses Are Attributed) of the Act applies is not required, notwithstanding the preceding paragraph, to take a physical count of Inventory pursuant to Article 60 (Settlement of Accounts). machine translation, not official **第三項** 財務大臣は、第一項ただし書の定めをしたときは、これを告示する。 art-56/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-56/par-3 · https://japanlaw.org/l/340M50000040011/art-56/par-3 When the Minister of Finance has made the determination under the proviso to paragraph (1), the Minister of Finance is to give public notice thereof. machine translation, not official --- ## Cites - art-56/par-1: 法第百四十三条 → 所得税法 第百四十三条 (Article 143), art-143 — https://japanlaw.org/en/income-tax-act/art-143 · https://japanlaw.org/l/340AC0000000033/art-143 - art-56/par-1: 法第百四十八条第一項 → 所得税法 第百四十八条第一項 (Article 148, paragraph (1)), art-148/par-1 — https://japanlaw.org/en/income-tax-act/art-148/par-1 · https://japanlaw.org/l/340AC0000000033/art-148/par-1 - art-56/par-1: 次条から第六十四条まで → 所得税法施行規則 第五十七条 (Article 57), art-57 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-57 · https://japanlaw.org/l/340M50000040011/art-57 - art-56/par-1: 次条から第六十四条まで → 所得税法施行規則 第五十八条 (Article 58), art-58 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-58 · https://japanlaw.org/l/340M50000040011/art-58 - art-56/par-1: 次条から第六十四条まで → 所得税法施行規則 第五十九条 (Article 59), art-59 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-59 · https://japanlaw.org/l/340M50000040011/art-59 - art-56/par-1: 次条から第六十四条まで → 所得税法施行規則 第六十条 (Article 60), art-60 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-60 · https://japanlaw.org/l/340M50000040011/art-60 - art-56/par-1: 次条から第六十四条まで → 所得税法施行規則 第六十一条 (Article 61), art-61 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-61 · https://japanlaw.org/l/340M50000040011/art-61 - art-56/par-1: 次条から第六十四条まで → 所得税法施行規則 第六十二条 (Article 62), art-62 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-62 · https://japanlaw.org/l/340M50000040011/art-62 - art-56/par-1: 次条から第六十四条まで → 所得税法施行規則 第六十三条 (Article 63), art-63 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-63 · https://japanlaw.org/l/340M50000040011/art-63 - art-56/par-1: 次条から第六十四条まで → 所得税法施行規則 第六十四条 (Article 64), art-64 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-64 · https://japanlaw.org/l/340M50000040011/art-64 - art-56/par-2: 法第六十七条第一項 → 所得税法 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — https://japanlaw.org/en/income-tax-act/art-67/par-1 · https://japanlaw.org/l/340AC0000000033/art-67/par-1 - art-56/par-2: 前項 → 所得税法施行規則 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-56/par-1 · https://japanlaw.org/l/340M50000040011/art-56/par-1 - art-56/par-2: 第六十条 → 所得税法施行規則 第六十条 (Article 60), art-60 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-60 · https://japanlaw.org/l/340M50000040011/art-60 - art-56/par-3: 第一項 → 所得税法施行規則 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-56/par-1 · https://japanlaw.org/l/340M50000040011/art-56/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第五十六条第二項（青色申告者の備え付けるべき帳簿書類） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-56/par-2 · https://japanlaw.org/l/340M50000040011/art-56/par-2 - 所得税法施行規則 第五十六条第三項（青色申告者の備え付けるべき帳簿書類） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-56/par-3 · https://japanlaw.org/l/340M50000040011/art-56/par-3 - 所得税法施行規則 第六十五条第二項（青色申告書に添付すべき書類） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-65/par-2 · https://japanlaw.org/l/340M50000040011/art-65/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-039, translated 2026-10-28 - This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27