# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第六十五条 (Article 65)

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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: 第六十五条 (Article 65)（青色申告書に添付すべき書類） — address `art-65`
- 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-65
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-65
- 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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### 第六十五条（青色申告書に添付すべき書類） — Documents to Be Attached to a Blue Return
<sup>caption: machine translation, not official</sup>
<sup>art-65 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-65 · https://japanlaw.org/l/340M50000040011/art-65</sup>

    **第一項**  法第百四十九条（青色申告書に添付すべき書類）の規定により青色申告書に添付すべき書類は、次の各号に掲げるもの（当該各号に掲げるものが電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この項において同じ。）で作成され、又は当該各号に掲げるものの作成に代えて当該各号に掲げるものに記載すべき情報を記録した電磁的記録の作成がされている場合には、これらの電磁的記録に記録された情報の内容を記載した書類）とする。
    <sup>art-65/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-65/par-1 · https://japanlaw.org/l/340M50000040011/art-65/par-1</sup>
    The documents to be attached to a Blue Return pursuant to the provisions of Article 149 (Documents to Be Attached to a Blue Return) of the Act are to be those listed in the following items (where those listed in the items are prepared as electronic or magnetic records (meaning records made in an electronic form, a magnetic form or any other form that cannot be perceived by the human senses, which are used in information processing by a computer; the same applies hereinafter in this paragraph), or where, in lieu of preparing those listed in the items, an electronic or magnetic record recording the information to be stated in those listed in the items has been prepared, the documents stating the content of the information recorded in those electronic or magnetic records).
    <sup>machine translation, not official</sup>

      **一**  貸借対照表及び損益計算書
      <sup>art-65/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-65/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-65/par-1/item-1</sup>
      the balance sheet and profit and loss statement;
      <sup>machine translation, not official</sup>

      **二**  不動産所得の金額、事業所得の金額又は山林所得の金額の計算に関する明細書（事業所得の金額のうちに変動所得の金額又は臨時所得の金額がある場合には、当該変動所得の金額又は臨時所得の金額とその他の事業所得の金額とに区分し、不動産所得の金額のうちに臨時所得の金額がある場合には、当該臨時所得の金額とその他の不動産所得の金額とに区分した明細書）
      <sup>art-65/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-65/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-65/par-1/item-2</sup>
      a detailed statement of the calculation of the amount of real property income, the amount of business income or the amount of timber income (where there is an amount of Fluctuating Income or Ad Hoc Income within the amount of business income, a detailed statement that divides it into that amount of Fluctuating Income or Ad Hoc Income and the amount of other business income, and where there is an amount of Ad Hoc Income within the amount of real property income, a detailed statement that divides it into that amount of Ad Hoc Income and the amount of other real property income);
      <sup>machine translation, not official</sup>

      **三**  純損失の金額の計算に関する明細書
      <sup>art-65/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-65/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-65/par-1/item-3</sup>
      a detailed statement of the calculation of the amount of Net Loss;
      <sup>machine translation, not official</sup>

    **第二項**  第五十六条第一項ただし書（青色申告者の備え付けるべき帳簿書類）の規定の適用を受ける青色申告者は、前項の規定にかかわらず、貸借対照表を青色申告書に添付することを要しない。
    <sup>art-65/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-65/par-2 · https://japanlaw.org/l/340M50000040011/art-65/par-2</sup>
    A blue-return filer to whom the provisions of the proviso to Article 56, paragraph (1) (Books and Documents to Be Kept by Blue-Return Filers) apply is not required to attach a balance sheet to a Blue Return, notwithstanding the provisions of the preceding paragraph.
    <sup>machine translation, not official</sup>

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## Cites
- art-65/par-1: 法第百四十九条 → 所得税法 第百四十九条 (Article 149), art-149 — https://japanlaw.org/ja/income-tax-act/art-149 · https://japanlaw.org/l/340AC0000000033/art-149
- art-65/par-1: この項 → 所得税法施行規則 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-65/par-1 · https://japanlaw.org/l/340M50000040011/art-65/par-1
- art-65/par-2: 第五十六条第一項 → 所得税法施行規則 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-56/par-1 · https://japanlaw.org/l/340M50000040011/art-56/par-1
- art-65/par-2: 前項 → 所得税法施行規則 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-65/par-1 · https://japanlaw.org/l/340M50000040011/art-65/par-1

## Cited by

3 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/ja/income-tax-act-enforcement-regulation/art-65/par-1 · https://japanlaw.org/l/340M50000040011/art-65/par-1
- 所得税法施行規則 第六十五条第二項（青色申告書に添付すべき書類） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-65/par-2 · https://japanlaw.org/l/340M50000040011/art-65/par-2
- 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

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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-20261027T143811-040, translated 2026-10-28
- 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