# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第六十三条 (Article 63) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-63. 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: 第六十三条 (Article 63)（帳簿書類の整理保存） — address `art-63` - 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-63 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-63 - 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. --- ### 第六十三条（帳簿書類の整理保存） — Organization and Retention of Books and Documents caption: machine translation, not official art-63 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-63 · https://japanlaw.org/l/340M50000040011/art-63 **第一項** 第六十条第一項（決算）に規定する青色申告者は、次に掲げる帳簿及び書類を整理し、起算日から七年間（第三号に掲げる書類のうち、現金預金取引等関係書類に該当する書類以外のものにあつては、五年間）、これをその者の住所地若しくは居所地又はその営む事業に係る事務所、事業所その他これらに準ずるものの所在地に保存しなければならない。 art-63/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-63/par-1 · https://japanlaw.org/l/340M50000040011/art-63/par-1 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: machine translation, not official **一** 第五十八条（取引に関する帳簿及び記載事項）に規定する帳簿並びに当該青色申告者の資産、負債及び資本に影響を及ぼす一切の取引に関して作成されたその他の帳簿 art-63/par-1/item-1 · 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 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; machine translation, not official **二** 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 art-63/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-63/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-63/par-1/item-2 inventory lists, balance sheets and profit and loss statements, and other documents prepared in relation to calculation, organization or the settlement of accounts; machine translation, not official **三** 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 art-63/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-63/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-63/par-1/item-3 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. machine translation, not official **第二項** 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。 art-63/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-63/par-2 · https://japanlaw.org/l/340M50000040011/art-63/par-2 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. machine translation, not official **第三項** 第一項に規定する現金預金取引等関係書類とは、同項第三号に掲げる書類のうち、現金の収受若しくは払出し又は預貯金の預入若しくは引出しに際して作成されたもの及び帳簿に第五十八条第一項に規定する取引に関する事項を個別に記載することに代えて日々の合計金額の一括記載をした場合における当該一括記載に係る取引に関する事項を確認するための書類をいう。 art-63/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-63/par-3 · https://japanlaw.org/l/340M50000040011/art-63/par-3 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. machine translation, not official **第四項** 第一項及び第二項に規定する起算日とは、帳簿についてはその閉鎖の日の属する年の翌年三月十五日の翌日をいい、書類についてはその作成又は受領の日の属する年の翌年三月十五日の翌日をいう。 art-63/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-63/par-4 · https://japanlaw.org/l/340M50000040011/art-63/par-4 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. machine translation, not official **第五項** 第一項各号に掲げる帳簿及び書類のうち次の表の各号の上欄に掲げるものについての当該各号の中欄に掲げる期間における同項の規定による保存については、当該各号の下欄に掲げる方法によることができる。 一　第一項第三号に掲げる書類のうち国税庁長官が定めるもの 前項に規定する起算日以後三年を経過した日から当該起算日以後五年を経過する日までの期間 財務大臣の定める方法 二　第一項各号に掲げる帳簿及び書類 前項に規定する起算日から五年を経過した日以後の期間 財務大臣の定める方法 art-63/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-63/par-5 · https://japanlaw.org/l/340M50000040011/art-63/par-5 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 machine translation, not official **第六項** 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。 art-63/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-63/par-6 · https://japanlaw.org/l/340M50000040011/art-63/par-6 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. machine translation, not official **第七項** 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。 art-63/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-63/par-7 · https://japanlaw.org/l/340M50000040011/art-63/par-7 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. machine translation, not official --- ## Cites - art-63/par-1: 第六十条第一項 → 所得税法施行規則 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-60/par-1 · https://japanlaw.org/l/340M50000040011/art-60/par-1 - art-63/par-1: 第三号 → 所得税法施行規則 第六十三条第一項第三号 (Article 63, paragraph (1), item (iii)), art-63/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-63/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-63/par-1/item-3 - art-63/par-1/item-1: 第五十八条 → 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-63/par-2: 前項 → 所得税法施行規則 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-63/par-1 · https://japanlaw.org/l/340M50000040011/art-63/par-1 - art-63/par-2: 令第百九十五条第一号 → e-Gov law 340CO0000000096, 第百九十五条第一項第一号 (Article 195, paragraph (1), item (i)), art-195/par-1/item-1 — not held in this collection - art-63/par-2: 法第百二十五条第一項から第三項まで → 所得税法 第百二十五条第一項 (Article 125, paragraph (1)), art-125/par-1 — https://japanlaw.org/en/income-tax-act/art-125/par-1 · https://japanlaw.org/l/340AC0000000033/art-125/par-1 - art-63/par-2: 法第百二十五条第一項から第三項まで → 所得税法 第百二十五条第二項 (Article 125, paragraph (2)), art-125/par-2 — https://japanlaw.org/en/income-tax-act/art-125/par-2 · https://japanlaw.org/l/340AC0000000033/art-125/par-2 - art-63/par-2: 法第百二十五条第一項から第三項まで → 所得税法 第百二十五条第三項 (Article 125, paragraph (3)), art-125/par-3 — https://japanlaw.org/en/income-tax-act/art-125/par-3 · https://japanlaw.org/l/340AC0000000033/art-125/par-3 - art-63/par-2: 同項第三号 → 所得税法施行規則 第六十三条第一項第三号 (Article 63, paragraph (1), item (iii)), art-63/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-63/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-63/par-1/item-3 - art-63/par-3: 第一項 → 所得税法施行規則 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-63/par-1 · https://japanlaw.org/l/340M50000040011/art-63/par-1 - art-63/par-3: 同項第三号 → 所得税法施行規則 第六十三条第一項第三号 (Article 63, paragraph (1), item (iii)), art-63/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-63/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-63/par-1/item-3 - art-63/par-3: 第五十八条第一項 → 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 - art-63/par-4: 第一項 → 所得税法施行規則 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-63/par-1 · https://japanlaw.org/l/340M50000040011/art-63/par-1 - art-63/par-4: 第二項 → 所得税法施行規則 第六十三条第二項 (Article 63, paragraph (2)), art-63/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-63/par-2 · https://japanlaw.org/l/340M50000040011/art-63/par-2 - art-63/par-5: 第一項 → 所得税法施行規則 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-63/par-1 · https://japanlaw.org/l/340M50000040011/art-63/par-1 - art-63/par-5: 第一項第三号 → 所得税法施行規則 第六十三条第一項第三号 (Article 63, paragraph (1), item (iii)), art-63/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-63/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-63/par-1/item-3 - art-63/par-5: 前項 → 所得税法施行規則 第六十三条第四項 (Article 63, paragraph (4)), art-63/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-63/par-4 · https://japanlaw.org/l/340M50000040011/art-63/par-4 - art-63/par-6: 前項 → 所得税法施行規則 第六十三条第五項 (Article 63, paragraph (5)), art-63/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-63/par-5 · https://japanlaw.org/l/340M50000040011/art-63/par-5 - art-63/par-7: 第五項 → 所得税法施行規則 第六十三条第五項 (Article 63, paragraph (5)), art-63/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-63/par-5 · https://japanlaw.org/l/340M50000040011/art-63/par-5 ## Cited by 14 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 第六十三条第一項（帳簿書類の整理保存） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-63/par-1 · https://japanlaw.org/l/340M50000040011/art-63/par-1 - 所得税法施行規則 第六十三条第二項（帳簿書類の整理保存） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-63/par-2 · https://japanlaw.org/l/340M50000040011/art-63/par-2 - 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 第六十三条第四項（帳簿書類の整理保存） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-63/par-4 · https://japanlaw.org/l/340M50000040011/art-63/par-4 - 所得税法施行規則 第六十三条第五項（帳簿書類の整理保存） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-63/par-5 · https://japanlaw.org/l/340M50000040011/art-63/par-5 - 所得税法施行規則 第六十三条第六項（帳簿書類の整理保存） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-63/par-6 · https://japanlaw.org/l/340M50000040011/art-63/par-6 - 所得税法施行規則 第六十三条第七項（帳簿書類の整理保存） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-63/par-7 · https://japanlaw.org/l/340M50000040011/art-63/par-7 - 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 - 所得税法施行規則 第百二条第四項（事業所得等に係る取引に関する帳簿の記録の方法及び帳簿書類の保存） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-102/par-4 · https://japanlaw.org/l/340M50000040011/art-102/par-4 - 所得税法施行規則 第百二条第五項（事業所得等に係る取引に関する帳簿の記録の方法及び帳簿書類の保存） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-102/par-5 · https://japanlaw.org/l/340M50000040011/art-102/par-5 - 所得税法施行規則 附則第三項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3479-54/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3479-54/par-3 - 所得税法施行規則 附則第二条第一項（所得税法施行規則の一部改正に伴う経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3569-24/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3569-24/art-2/par-1 - 所得税法施行規則 附則第四項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3639-50/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3639-50/par-4 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-040, 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