# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第五十八条 (Article 58) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-58. 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: 第五十八条 (Article 58)（取引に関する帳簿及び記載事項） — address `art-58` - 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-58 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-58 - 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. --- ### 第五十八条（取引に関する帳簿及び記載事項） — Books and Entries Related to Transactions caption: machine translation, not official art-58 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-58 · https://japanlaw.org/l/340M50000040011/art-58 **第一項** 青色申告者は、すべての取引を借方及び貸方に仕訳する帳簿（次条において「仕訳帳」という。）、すべての取引を勘定科目の種類別に分類して整理計算する帳簿（次条において「総勘定元帳」という。）その他必要な帳簿を備え、財務大臣の定める取引に関する事項を記載しなければならない。 art-58/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-58/par-1 · https://japanlaw.org/l/340M50000040011/art-58/par-1 A blue-return filer must keep a book in which all transactions are entered as journal entries by debit and credit (referred to as the "journal" in the following Article), a book in which all transactions are classified and calculated by type of account title (referred to as the "general ledger" in the following Article), and other necessary books, and must enter in them the matters concerning transactions that the Minister of Finance specifies. machine translation, not official **第二項** 財務大臣は、前項の定めをしたときは、これを告示する。 art-58/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-58/par-2 · https://japanlaw.org/l/340M50000040011/art-58/par-2 When the Minister of Finance has made the specification referred to in the preceding paragraph, the Minister issues public notice of it. machine translation, not official --- ## Cites - art-58/par-1: 次条 → 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-58/par-2: 前項 → 所得税法施行規則 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-58/par-1 · https://japanlaw.org/l/340M50000040011/art-58/par-1 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第五十六条第一項（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-1 · https://japanlaw.org/l/340M50000040011/art-56/par-1 - 所得税法施行規則 第五十八条第二項（取引に関する帳簿及び記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-58/par-2 · https://japanlaw.org/l/340M50000040011/art-58/par-2 - 所得税法施行規則 第六十三条第一項第一号（帳簿書類の整理保存） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-63/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-63/par-1/item-1 - 所得税法施行規則 第六十三条第三項（帳簿書類の整理保存） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-63/par-3 · https://japanlaw.org/l/340M50000040011/art-63/par-3 - 所得税法施行規則 第六十四条第一項（帳簿書類の記載事項等の省略又は変更） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-64/par-1 · https://japanlaw.org/l/340M50000040011/art-64/par-1 - 所得税法施行規則 第六十七条第一項（申告、納付及び還付） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-67/par-1 · https://japanlaw.org/l/340M50000040011/art-67/par-1 --- ## 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-20261027T141748-040, translated 2026-10-27 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T141748-040, translated 2026-10-27 - 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