# 所得税法 / Income Tax Act — 第百四十八条 (Article 148) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/art-148. 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 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - Kind: Act — 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: 第百四十八条 (Article 148)（青色申告者の帳簿書類） — address `art-148` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-148 - e-Gov law ID: 340AC0000000033 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第百四十八条（青色申告者の帳簿書類） — (Books and Documents of Blue Return Taxpayers) caption: Ministry of Justice translation — Japanese Law Translation Database System art-148 · https://japanlaw.org/en/income-tax-act/art-148 **第一項** 第百四十三条（青色申告）の承認を受けている居住者は、財務省令で定めるところにより、同条に規定する業務につき帳簿書類を備え付けてこれに不動産所得の金額、事業所得の金額及び山林所得の金額に係る取引を記録し、かつ、当該帳簿書類を保存しなければならない。 art-148/par-1 · https://japanlaw.org/en/income-tax-act/art-148/par-1 A Resident that has been approved as referred to in Article 143 (Blue Returns), must keep books and documents on the business prescribed in that Article; record transactions involving real property income, business income, and timber income in them; and keep those books and documents on file; pursuant to Ministry of Finance Order. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 納税地の所轄税務署長は、必要があると認めるときは、第百四十三条の承認を受けている居住者に対し、その者の同条に規定する業務に係る帳簿書類について必要な指示をすることができる。 art-148/par-2 · https://japanlaw.org/en/income-tax-act/art-148/par-2 On finding it to be necessary to do so, the competent district tax office director for the locality in which a Resident pays taxes may give any necessary instruction about those of the Resident's books and documents which are connected with the business prescribed in that Article, to a Resident that has been approved as prescribed in Article 143. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-148/par-1: 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 - art-148/par-2: 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 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 所得税法 第四十五条第三項第一号イ（家事関連費等の必要経費不算入等） — https://japanlaw.org/en/income-tax-act/art-45/par-3/item-1/sub-1 - 所得税法 第百四十五条第一項第一号（青色申告の承認申請の却下） — https://japanlaw.org/en/income-tax-act/art-145/par-1/item-1 - 所得税法 第百五十条第一項第一号（青色申告の承認の取消し） — https://japanlaw.org/en/income-tax-act/art-150/par-1/item-1 - 所得税法 第百五十条第一項第二号（青色申告の承認の取消し） — https://japanlaw.org/en/income-tax-act/art-150/par-1/item-2 - 所得税法 第百六十六条第一項（申告、納付及び還付） — https://japanlaw.org/en/income-tax-act/art-166/par-1 - 所得税法 附則第二十条第一項（青色申告に関する経過規定） — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-20/par-1 - 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 (e-Gov law ID 340M50000040011) - 租税特別措置法 第二十五条の二第三項（青色申告特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-3 (e-Gov law ID 332AC0000000026) - 租税特別措置法 第四十一条の二十一第十四項第一号（外国組合員に対する課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-14/item-1 (e-Gov law ID 332AC0000000026) --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05