# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第六十四条 (Article 64) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-64. 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: 第六十四条 (Article 64)（帳簿書類の記載事項等の省略又は変更） — address `art-64` - 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-64 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-64 - 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. --- ### 第六十四条（帳簿書類の記載事項等の省略又は変更） — Omission or Modification of Matters, etc. to Be Stated in Books and Documents caption: machine translation, not official art-64 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-64 · https://japanlaw.org/l/340M50000040011/art-64 **第一項** 青色申告者は、その業種、業態、規模等により、第五十八条から第六十二条まで（青色申告者の帳簿書類等）の規定により難いときは、納税地の所轄税務署長の承認を受け、これらの規定に規定する記載事項の一部を省略し又は変更することができる。 art-64/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-64/par-1 · https://japanlaw.org/l/340M50000040011/art-64/par-1 Where, owing to the type of industry, form of business, scale or other circumstances, it is difficult for a blue-return filer to comply with the provisions of Articles 58 to 62 (Books and Documents, etc. of Blue-Return Filers), the blue-return filer may, with the approval of the competent district director with jurisdiction over the place for tax payment, omit or modify part of the matters to be stated as prescribed in those provisions. machine translation, not official --- ## Cites - art-64/par-1: 第五十八条から第六十二条まで → 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-64/par-1: 第五十八条から第六十二条まで → 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-64/par-1: 第五十八条から第六十二条まで → 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-64/par-1: 第五十八条から第六十二条まで → 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-64/par-1: 第五十八条から第六十二条まで → 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 ## Cited by 1 provision cites 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 --- ## 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-20261027T143811-040, 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