# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第六十一条 (Article 61) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-61. 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: 第六十一条 (Article 61)（貸借対照表及び損益計算書） — address `art-61` - 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-61 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-61 - 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. --- ### 第六十一条（貸借対照表及び損益計算書） — Balance Sheet and Profit and Loss Statement caption: machine translation, not official art-61 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-61 · https://japanlaw.org/l/340M50000040011/art-61 **第一項** 前条第一項に規定する青色申告者は、毎年十二月三十一日において、財務大臣の定める科目に従い、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-61/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-61/par-1 · https://japanlaw.org/l/340M50000040011/art-61/par-1 A blue-return filer prescribed in paragraph (1) of the preceding Article must, on December 31 of each year, prepare a balance sheet and a profit and loss statement in accordance with the account titles specified by the Minister of Finance. machine translation, not official **第二項** 財務大臣は、前項の定めをしたときは、これを告示する。 art-61/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-61/par-2 · https://japanlaw.org/l/340M50000040011/art-61/par-2 When the Minister of Finance has made the specification referred to in the preceding paragraph, the Minister issues public notice of it. machine translation, not official --- ## Cites - art-61/par-1: 前条第一項 → 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-61/par-2: 前項 → 所得税法施行規則 第六十一条第一項 (Article 61, paragraph (1)), art-61/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-61/par-1 · https://japanlaw.org/l/340M50000040011/art-61/par-1 ## Cited by 5 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 第六十条第一項（決算） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-60/par-1 · https://japanlaw.org/l/340M50000040011/art-60/par-1 - 所得税法施行規則 第六十一条第二項（貸借対照表及び損益計算書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-61/par-2 · https://japanlaw.org/l/340M50000040011/art-61/par-2 - 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 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 - 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