# Article 60, paragraph (2), its wordings — Regulation for Enforcement of the Income Tax Act

This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/history/art-60/par-2. 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.

How the wording of Article 60, paragraph (2) (第六十条第二項) changed with each amendment, and how it will change.

- Law: Regulation for Enforcement of the Income Tax Act (所得税法施行規則) — https://japanlaw.org/en/income-tax-act-enforcement-regulation
- Provision: Article 60, paragraph (2) (第六十条第二項) — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-60/par-2 (as Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/art-60/par-2)
- The law's amendments: https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments
- 2 wordings, oldest first.

## 1. Before Ministry of Finance Order No. 17 of 2026

- State: In force

Japanese:

> その年において新たに青色申告者となつた者は、その年一月一日（年の中途において新たに不動産所得、事業所得又は山林所得を生ずべき業務を開始した場合には、当該業務を開始した日）において、棚卸資産（事業所得の基因となる有価証券及び法第四十八条の二第一項（暗号資産の譲渡原価等の計算及びその評価の方法）に規定する暗号資産を含む。以下この条において同じ。）の棚卸し及び諸勘定科目についての必要な整理を行い、その事績を明瞭に記録しなければならない。

English (Machine translation, corrected on review, not official):

> A person who has newly become a blue-return filer in that year must, on January 1 of that year (in the case where the person has newly commenced, partway through the year, operations that are to give rise to real property income, business income or timber income, the date on which the person commenced those operations), take stock of Inventory (including Securities that give rise to business income and cryptoassets prescribed in Article 48-2, paragraph (1) (Calculation of Costs of Cryptoassets Transferred and Valuation Methods) of the Act; the same applies hereinafter in this Article) and organize the necessary matters concerning the various account titles, and clearly record the results.

## 2. Date not yet set — Ministry of Finance Order No. 17 of 2026

- State: Not yet in force
- Takes effect: Date not yet set
- The amendment: Reworded (Ministry of Finance Order No. 17 of 2026) — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20280101_508M60000040017

Japanese:

> その年において新たに青色申告者となつた者は、その年一月一日（年の中途において新たに不動産所得、事業所得又は山林所得を生ずべき業務を開始した場合には、当該業務を開始した日）において、棚卸資産（事業所得の基因となる有価証券及び法第二条第一項第十六号（定義）に規定する暗号資産を含む。以下この条において同じ。）の棚卸し及び諸勘定科目についての必要な整理を行い、その事績を明瞭に記録しなければならない。

English (Machine translation, not official):

> A person who has newly become a blue-return filer in that year must, on January 1 of that year (in the case where the person has newly commenced, partway through the year, operations that are to give rise to real property income, business income or timber income, the date on which the person commenced those operations), take stock of Inventory (including Securities that give rise to business income and cryptoassets prescribed in Article 2, paragraph (1), item (xvi) (Definitions) of the Act; the same applies hereinafter in this Article) and organize the necessary matters concerning the various account titles, and clearly record the results.

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340M50000040011)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340M50000040011/20270101_508M60000040017)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340M50000040011/20280101_508M60000040017)