# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第六十条 (Article 60)

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- 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: 第六十条 (Article 60)（決算） — address `art-60`
- 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-60
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-60
- 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.

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### 第六十条（決算） — Settlement of Accounts
<sup>caption: machine translation, not official</sup>
<sup>art-60 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-60 · https://japanlaw.org/l/340M50000040011/art-60</sup>

    **第一項**  青色申告者（法第百二十五条第一項から第三項まで（年の中途で死亡した場合の確定申告）の規定の適用がある場合には、同条第一項の規定による申告書を提出すべき者又は同条第二項若しくは第三項の規定による申告書を提出することができる者）は、毎年十二月三十一日（同条又は法第百二十七条（年の中途で出国をする場合の確定申告）の規定の適用がある場合には、青色申告者の死亡の日又は出国の時。次条において同じ。）において棚卸資産の棚卸しその他決算のために必要な事項の整理を行い、その事績を明瞭に記録しなければならない。
    <sup>art-60/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-60/par-1 · https://japanlaw.org/l/340M50000040011/art-60/par-1</sup>
    A blue-return filer (in the case where the provisions of Article 125, paragraphs (1) through (3) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) of the Act apply, a person who is to file a return under paragraph (1) of that Article or a person who may file a return under paragraph (2) or (3) of that Article) must, on December 31 of each year (in the case where that Article or Article 127 (Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year) of the Act applies, the date of the blue-return filer's death or the time of the start of the blue-return filer's Absence From Japan; the same applies in the following Article), take stock of Inventory and otherwise organize the matters necessary for the settlement of accounts, and clearly record the results.
    <sup>machine translation, not official</sup>

    **第二項**  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。
    <sup>art-60/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-60/par-2 · https://japanlaw.org/l/340M50000040011/art-60/par-2</sup>
    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.
    <sup>machine translation, not official</sup>

    **第三項**  前二項に規定する棚卸しを行う場合には、棚卸表を作成し、棚卸資産の種類、品質、型等の異なるごとに、数量、単価及び金額を記載しなければならない。この場合において、棚卸資産に付すべき単価は、令第九十九条第一項（棚卸資産の評価の方法）に規定する評価の方法若しくは令第九十九条の二（棚卸資産の特別な評価の方法）の規定により税務署長の承認を受けた評価の方法、令第百五条第一項（有価証券の評価の方法）に規定する評価の方法又は令第百十九条の二第一項（暗号資産の評価の方法）に規定する評価の方法のうちその青色申告者が選定した方法（令第百一条（棚卸資産の評価の方法の変更手続）、第百七条（有価証券の評価の方法の変更手続）又は第百十九条の四（暗号資産の評価の方法の変更手続）の規定により評価の方法の変更につき税務署長の承認を受けた場合には、その承認を受けた方法とし、令第百二条第一項（棚卸資産の法定評価方法）、第百八条第一項（有価証券の法定評価方法）又は第百十九条の五第一項（暗号資産の法定評価方法）の規定の適用を受ける青色申告者については、これらの規定によりその者が用いるべきものとして定められた方法とする。）により計算した価額を記載するものとする。
    <sup>art-60/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-60/par-3 · https://japanlaw.org/l/340M50000040011/art-60/par-3</sup>
    When taking stock as prescribed in the preceding two paragraphs, a blue-return filer must prepare an inventory list and enter the quantity, unit price and amount for each different type, quality, model, etc. of Inventory. In this case, the unit price to be assigned to Inventory is to be entered as the value calculated by the method, from among the following, that the blue-return filer has selected: the valuation method prescribed in Article 99, paragraph (1) (Valuation Methods for Inventory) of the Order or the valuation method approved by the district director pursuant to Article 99-2 (Special Valuation Methods for Inventory) of the Order, the valuation method prescribed in Article 105, paragraph (1) (Valuation Methods for Securities) of the Order, or the valuation method prescribed in Article 119-2, paragraph (1) (Valuation Methods for Cryptoassets) of the Order (in the case where the approval of the district director has been obtained for a change of valuation method pursuant to Article 101 (Procedures for Changing the Valuation Method for Inventory), Article 107 (Procedures for Changing the Valuation Method for Securities) or Article 119-4 (Procedures for Changing the Valuation Method for Cryptoassets) of the Order, the method for which that approval was obtained, and for a blue-return filer to whom Article 102, paragraph (1) (Statutory Valuation Method for Inventory), Article 108, paragraph (1) (Statutory Valuation Method for Securities) or Article 119-5, paragraph (1) (Statutory Valuation Method for Cryptoassets) of the Order applies, the method determined under those provisions as the one that person is to use).
    <sup>machine translation, not official</sup>

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## Cites
- art-60/par-1: 法第百二十五条第一項から第三項まで → 所得税法 第百二十五条第一項 (Article 125, paragraph (1)), art-125/par-1 — https://japanlaw.org/ja/income-tax-act/art-125/par-1 · https://japanlaw.org/l/340AC0000000033/art-125/par-1
- art-60/par-1: 法第百二十五条第一項から第三項まで → 所得税法 第百二十五条第二項 (Article 125, paragraph (2)), art-125/par-2 — https://japanlaw.org/ja/income-tax-act/art-125/par-2 · https://japanlaw.org/l/340AC0000000033/art-125/par-2
- art-60/par-1: 法第百二十五条第一項から第三項まで → 所得税法 第百二十五条第三項 (Article 125, paragraph (3)), art-125/par-3 — https://japanlaw.org/ja/income-tax-act/art-125/par-3 · https://japanlaw.org/l/340AC0000000033/art-125/par-3
- art-60/par-1: 同条 → 所得税法 第百二十五条 (Article 125), art-125 — https://japanlaw.org/ja/income-tax-act/art-125 · https://japanlaw.org/l/340AC0000000033/art-125
- art-60/par-1: 法第百二十七条 → 所得税法 第百二十七条 (Article 127), art-127 — https://japanlaw.org/ja/income-tax-act/art-127 · https://japanlaw.org/l/340AC0000000033/art-127
- art-60/par-1: 次条 → 所得税法施行規則 第六十一条 (Article 61), art-61 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-61 · https://japanlaw.org/l/340M50000040011/art-61
- art-60/par-2: 法第四十八条の二第一項 → 所得税法 第四十八条の二第一項 (Article 48-2, paragraph (1)), art-48-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-48-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-48-2/par-1
- art-60/par-2: この条 → 所得税法施行規則 第六十条 (Article 60), art-60 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-60 · https://japanlaw.org/l/340M50000040011/art-60
- art-60/par-3: 前二項 → 所得税法施行規則 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-60/par-1 · https://japanlaw.org/l/340M50000040011/art-60/par-1
- art-60/par-3: 前二項 → 所得税法施行規則 第六十条第二項 (Article 60, paragraph (2)), art-60/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-60/par-2 · https://japanlaw.org/l/340M50000040011/art-60/par-2
- art-60/par-3: 令第九十九条第一項 → e-Gov law 340CO0000000096, 第九十九条第一項 (Article 99, paragraph (1)), art-99/par-1 — not held in this collection
- art-60/par-3: 令第九十九条の二 → e-Gov law 340CO0000000096, 第九十九条の二 (Article 99-2), art-99-2 — not held in this collection
- art-60/par-3: 令第百五条第一項 → e-Gov law 340CO0000000096, 第百五条第一項 (Article 105, paragraph (1)), art-105/par-1 — not held in this collection
- art-60/par-3: 令第百十九条の二第一項 → e-Gov law 340CO0000000096, 第百十九条の二第一項 (Article 119-2, paragraph (1)), art-119-2/par-1 — not held in this collection
- art-60/par-3: 令第百一条 → e-Gov law 340CO0000000096, 第百一条 (Article 101), art-101 — not held in this collection
- art-60/par-3: 第百七条 → e-Gov law 340CO0000000096, 第百七条 (Article 107), art-107 — not held in this collection
- art-60/par-3: 第百十九条の四 → e-Gov law 340CO0000000096, 第百十九条の四 (Article 119-4), art-119-4 — not held in this collection
- art-60/par-3: 令第百二条第一項 → e-Gov law 340CO0000000096, 第百二条第一項 (Article 102, paragraph (1)), art-102/par-1 — not held in this collection
- art-60/par-3: 第百八条第一項 → e-Gov law 340CO0000000096, 第百八条第一項 (Article 108, paragraph (1)), art-108/par-1 — not held in this collection
- art-60/par-3: 第百十九条の五第一項 → e-Gov law 340CO0000000096, 第百十九条の五第一項 (Article 119-5, paragraph (1)), art-119-5/par-1 — not held in this collection

## Cited by

9 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 第五十六条第二項（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-2 · https://japanlaw.org/l/340M50000040011/art-56/par-2
- 所得税法施行規則 第六十条第二項（決算） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-60/par-2 · https://japanlaw.org/l/340M50000040011/art-60/par-2
- 所得税法施行規則 第六十条第三項（決算） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-60/par-3 · https://japanlaw.org/l/340M50000040011/art-60/par-3
- 所得税法施行規則 第六十一条第一項（貸借対照表及び損益計算書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-61/par-1 · https://japanlaw.org/l/340M50000040011/art-61/par-1
- 所得税法施行規則 第六十三条第一項（帳簿書類の整理保存） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-63/par-1 · https://japanlaw.org/l/340M50000040011/art-63/par-1
- 所得税法施行規則 第六十四条第一項（帳簿書類の記載事項等の省略又は変更） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-64/par-1 · https://japanlaw.org/l/340M50000040011/art-64/par-1
- 所得税法施行規則 附則第五条第二項（棚卸資産の評価の方法等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4219-17/art-5/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-5/par-2
- 所得税法施行規則 附則第五条第一項（決算に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4319-6/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4319-6/art-5/par-1

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## 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