# 所得税法 / Income Tax Act — 第百四十九条 (Article 149) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/art-149. 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: 第百四十九条 (Article 149)（青色申告書に添附すべき書類） — address `art-149` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-149 - 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. --- ### 第百四十九条（青色申告書に添附すべき書類） — (Documents That Must Accompany a Blue Return) caption: Ministry of Justice translation — Japanese Law Translation Database System art-149 · https://japanlaw.org/en/income-tax-act/art-149 **第一項** 青色申告書には、財務省令で定めるところにより、貸借対照表、損益計算書その他不動産所得の金額、事業所得の金額若しくは山林所得の金額又は純損失の金額の計算に関する明細書を添附しなければならない。 art-149/par-1 · https://japanlaw.org/en/income-tax-act/art-149/par-1 A Blue Return must be accompanied by a balance sheet and profit and loss statement, and by a detailed statement as prescribed by Ministry of Finance Order showing the calculation of real property income, business income, or timber income or of the Net Loss. Ministry of Justice translation — Japanese Law Translation Database System ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第六十五条第一項（青色申告書に添付すべき書類） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-65/par-1 (e-Gov law ID 340M50000040011) - 生活保護法 別表第一 — https://japanlaw.org/en/public-assistance-act/appdx-1 (e-Gov law ID 325AC0000000144) --- ## 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