# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第五十七条 (Article 57) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-57. 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: 第五十七条 (Article 57)（取引の記録等） — address `art-57` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-57 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-57 - 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. --- ### 第五十七条（取引の記録等） — Recording of Transactions, etc. caption: machine translation, not official art-57 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-57 · https://japanlaw.org/l/340M50000040011/art-57 **第一項** 青色申告者は、青色申告書を提出することができる年分の不動産所得の金額、事業所得の金額及び山林所得の金額が正確に計算できるように次の各号に掲げる資産、負債及び資本に影響を及ぼす一切の取引（以下この節において「取引」という。）を正規の簿記の原則に従い、整然と、かつ、明りように記録し、その記録に基づき、貸借対照表及び損益計算書を作成しなければならない。 art-57/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-57/par-1 · https://japanlaw.org/l/340M50000040011/art-57/par-1 A blue-return filer must, so that the amount of real property income, the amount of business income and the amount of timber income for the year for which the blue-return filer can file a Blue Return can be accurately calculated, record all transactions that affect the assets, liabilities and capital set forth in the following items (hereinafter referred to as "transactions" in this Section) in an orderly and clear manner in accordance with the principles of regular bookkeeping, and must prepare a balance sheet and a profit and loss statement based on those records: machine translation, not official **一** 不動産所得については、その不動産所得を生ずべき法第二十六条第一項（不動産所得）に規定する不動産等の貸付けに係る資産、負債及び資本 art-57/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-57/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-57/par-1/item-1 with respect to real property income, the assets, liabilities and capital pertaining to the leasing, which is to give rise to that real property income, of real estate and other such property prescribed in Article 26, paragraph (1) (Real Property Income) of the Act; machine translation, not official **二** 事業所得については、その事業所得を生ずべき事業に係る資産、負債及び資本 art-57/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-57/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-57/par-1/item-2 with respect to business income, the assets, liabilities and capital pertaining to the business that is to give rise to that business income; machine translation, not official **三** 山林所得については、その山林所得を生ずべき業務に係る資産、負債及び資本 art-57/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-57/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-57/par-1/item-3 with respect to timber income, the assets, liabilities and capital pertaining to the operations that are to give rise to that timber income. machine translation, not official **第二項** 青色申告者は、取引のうち事業所得、不動産所得及び山林所得に係る総収入金額又は必要経費に算入されない収入又は支出を含むものについては、そのつどその総収入金額又は必要経費に算入されない部分の金額を除いて記録しなければならない。ただし、そのつど区分整理し難いものは年末において、一括して区分整理することができる。 art-57/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-57/par-2 · https://japanlaw.org/l/340M50000040011/art-57/par-2 A blue-return filer must record, each time they occur, those transactions that include revenue or expenditure not included in gross revenue or necessary expenses pertaining to business income, real property income and timber income, excluding the amount of the portion not included in that gross revenue or those necessary expenses; provided, however, that those that are difficult to classify and organize each time may be classified and organized collectively at the end of the year. machine translation, not official --- ## Cites - art-57/par-1/item-1: 法第二十六条第一項 → 所得税法 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — https://japanlaw.org/ja/income-tax-act/art-26/par-1 · https://japanlaw.org/l/340AC0000000033/art-26/par-1 ## Cited by 2 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/ja/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 第六十七条第一項（申告、納付及び還付） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-67/par-1 · https://japanlaw.org/l/340M50000040011/art-67/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-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 - 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