# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第六十七条 (Article 67)
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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: 第六十七条 (Article 67)（申告、納付及び還付） — address `art-67`
- 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-67
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-67
- 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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### 第六十七条（申告、納付及び還付） — (Filing of Returns, Payment and Refunds)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-67 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-67 · https://japanlaw.org/l/340M50000040011/art-67
**第一項** 法第百六十六条（申告、納付及び還付）において準用する法第二編第五章（申告、納付及び還付）の規定及び令第二百九十三条（申告、納付及び還付）において準用する令第二編第五章（申告、納付及び還付）の規定の適用に係る事項については、前編第三章（申告、納付及び還付）の規定を準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。
第五十七条第一項（取引の記録等） 次の各号に掲げる 法第百六十四条第一項各号（非居住者に対する課税の方法）に定める国内源泉所得に係る所得（以下この節において「国内源泉所得に係る所得」という。）に関連する次の各号に掲げる
一切の取引（ 一切の取引（恒久的施設を有する非居住者にあつては、法第百六十一条第一項第一号（国内源泉所得）に規定する内部取引に該当するものを含む。
貸借対照表及び損益計算書 法第百六十四条第一項各号に定める国内源泉所得に係る貸借対照表及び損益計算書（国内及び国外にわたつて船舶又は航空機による運送の事業を行う青色申告者にあつては、当該貸借対照表及び損益計算書のほか、当該事業の全体に係る貸借対照表及び損益計算書とする。）
第五十八条第一項（取引に関する帳簿及び記載事項） すべての取引 国内源泉所得に係る所得に影響を及ぼすすべての取引
第六十一条（貸借対照表及び損益計算書） 貸借対照表及び損益計算書 法第百六十四条第一項各号（非居住者に対する課税の方法）に定める国内源泉所得に係る貸借対照表及び損益計算書（国内及び国外にわたつて船舶又は航空機による運送の事業を行う青色申告者にあつては、当該貸借対照表及び損益計算書のほか、当該事業の全体に係る貸借対照表及び損益計算書とする。）
第六十三条第一項第一号（帳簿書類の整理保存） 資産 国内源泉所得に係る所得に関連する資産
第六十三条第一項第二号 貸借対照表及び損益計算書 法第百六十四条第一項各号（非居住者に対する課税の方法）に定める国内源泉所得に係る貸借対照表及び損益計算書（国内及び国外にわたつて船舶又は航空機による運送の事業を行う青色申告者にあつては、当該貸借対照表及び損益計算書のほか、当該事業の全体に係る貸借対照表及び損益計算書とする。）
書類 書類で国内源泉所得に係る所得に影響を及ぼす一切のもの
第六十三条第一項第三号 取引 国内源泉所得に係る所得に影響を及ぼす一切の取引
ものはその写し ものはその写し並びに第六十八条の三第一号（内部取引に関する書類）に掲げる書類又はその写し
第六十五条第一項第一号（青色申告書に添付すべき書類） 貸借対照表及び損益計算書 法第百六十四条第一項各号（非居住者に対する課税の方法）に定める国内源泉所得に係る貸借対照表及び損益計算書（国内及び国外にわたつて船舶又は航空機による運送の事業を行う青色申告者にあつては、当該貸借対照表及び損益計算書のほか、当該事業の全体に係る貸借対照表及び損益計算書とする。）
art-67/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-67/par-1 · https://japanlaw.org/l/340M50000040011/art-67/par-1
With respect to matters pertaining to the application of the provisions of Part II, Chapter V (Filing of Returns, Payment of Taxes, and Issuance of Refunds) of the Act as applied mutatis mutandis pursuant to Article 166 (Filing of Returns, Payment of Taxes, and Issuance of Refunds) of the Act, and the provisions of Part II, Chapter V (Filing of Returns, Payment and Refunds) of the Order as applied mutatis mutandis pursuant to Article 293 (Filing of Returns, Payment and Refunds) of the Order, the provisions of Chapter III (Filing of Returns, Payment and Refunds) of the preceding Part apply mutatis mutandis. In this case, the phrases set forth in the middle column of the following table in the provisions set forth in the left-hand column of the same table are deemed to be replaced with the phrases set forth in the right-hand column of that table.
Article 57, paragraph (1) (Recording of Transactions, etc.) set forth in the following items that relate to income pertaining to domestic source income specified in the items of Article 164, paragraph (1) (How Nonresidents Are Taxed) of the Act (hereinafter referred to as "income pertaining to domestic source income" in this Section) and are set forth in the following items
all transactions ( all transactions (including, for a Nonresident having a permanent establishment, those that fall under the internal transactions prescribed in Article 161, paragraph (1), item (i) (Domestic Source Income) of the Act.
a balance sheet and a profit and loss statement a balance sheet and a profit and loss statement pertaining to the domestic source income specified in the items of Article 164, paragraph (1) of the Act (for a blue-return filer who conducts a transportation business by ship or aircraft both in Japan and outside Japan, these are, in addition to that balance sheet and profit and loss statement, a balance sheet and a profit and loss statement pertaining to the entire business)
Article 58, paragraph (1) (Books and Entries Related to Transactions) all transactions all transactions that affect income pertaining to domestic source income
Article 61 (Balance Sheet and Profit and Loss Statement) a balance sheet and a profit and loss statement a balance sheet and a profit and loss statement pertaining to the domestic source income specified in the items of Article 164, paragraph (1) (How Nonresidents Are Taxed) of the Act (for a blue-return filer who conducts a transportation business by ship or aircraft both in Japan and outside Japan, these are, in addition to that balance sheet and profit and loss statement, a balance sheet and a profit and loss statement pertaining to the entire business)
Article 63, paragraph (1), item (i) (Organization and Retention of Books and Documents) assets assets related to income pertaining to domestic source income
Article 63, paragraph (1), item (ii) balance sheets and profit and loss statements balance sheets and profit and loss statements pertaining to the domestic source income specified in the items of Article 164, paragraph (1) (How Nonresidents Are Taxed) of the Act (for a blue-return filer who conducts a transportation business by ship or aircraft both in Japan and outside Japan, these are, in addition to those balance sheets and profit and loss statements, balance sheets and profit and loss statements pertaining to the entire business)
documents documents, being all those that affect income pertaining to domestic source income
Article 63, paragraph (1), item (iii) transactions all transactions that affect income pertaining to domestic source income
of which copies exist, the copies of which copies exist, the copies, and the documents listed in Article 68-3, item (i) (Documents on Internal Transactions) or copies thereof
Article 65, paragraph (1), item (i) (Documents to Be Attached to a Blue Return) a balance sheet and a profit and loss statement a balance sheet and a profit and loss statement pertaining to the domestic source income specified in the items of Article 164, paragraph (1) (How Nonresidents Are Taxed) of the Act (for a blue-return filer who conducts a transportation business by ship or aircraft both in Japan and outside Japan, these are, in addition to that balance sheet and profit and loss statement, a balance sheet and a profit and loss statement pertaining to the entire business)
machine translation, not official
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## Cites
- art-67/par-1: 法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166
- art-67/par-1: 令第二百九十三条 → e-Gov law 340CO0000000096, 第二百九十三条 (Article 293), art-293 — not held in this collection
- art-67/par-1: 第五十七条第一項 → 所得税法施行規則 第五十七条第一項 (Article 57, paragraph (1)), 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
- art-67/par-1: 法第百六十四条第一項 → 所得税法 第百六十四条第一項 (Article 164, paragraph (1)), art-164/par-1 — https://japanlaw.org/ja/income-tax-act/art-164/par-1 · https://japanlaw.org/l/340AC0000000033/art-164/par-1
- art-67/par-1: 法第百六十一条第一項第一号 → 所得税法 第百六十一条第一項第一号 (Article 161, paragraph (1), item (i)), art-161/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-1
- art-67/par-1: 第五十八条第一項 → 所得税法施行規則 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-58/par-1 · https://japanlaw.org/l/340M50000040011/art-58/par-1
- art-67/par-1: 第六十一条 → 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-67/par-1: 第六十三条第一項第一号 → 所得税法施行規則 第六十三条第一項第一号 (Article 63, paragraph (1), item (i)), art-63/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-63/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-63/par-1/item-1
- art-67/par-1: 第六十三条第一項第二号 → 所得税法施行規則 第六十三条第一項第二号 (Article 63, paragraph (1), item (ii)), art-63/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-63/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-63/par-1/item-2
- art-67/par-1: 第六十三条第一項第三号 → 所得税法施行規則 第六十三条第一項第三号 (Article 63, paragraph (1), item (iii)), art-63/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-63/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-63/par-1/item-3
- art-67/par-1: 第六十八条の三第一号 → 所得税法施行規則 第六十八条の三第一項第一号 (Article 68-3, paragraph (1), item (i)), art-68-3/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-68-3/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-68-3/par-1/item-1
- art-67/par-1: 第六十五条第一項第一号 → 所得税法施行規則 第六十五条第一項第一号 (Article 65, paragraph (1), item (i)), 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
## Cited by
7 provisions cite this one. No official source publishes this direction.
- 所得税法施行規則 附則第三条第一項（確定申告書の記載事項に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4179-31/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4179-31/art-3/par-1
- 所得税法施行規則 附則第三条第三項（確定申告書の記載事項に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4319-6/art-3/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4319-6/art-3/par-3
- 所得税法施行規則 附則第三条第四項（確定申告書の記載事項に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4319-6/art-3/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4319-6/art-3/par-4
- 所得税法施行規則 附則第二条第一項（確定所得申告書の記載事項に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-2/par-1
- 所得税法施行規則 附則第三条第一項（確定申告書に添付すべき書類に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-3/par-1
- 所得税法施行規則 附則第四条第一項（確定損失申告書の記載事項に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-4/par-1
- 所得税法施行規則 附則第六条第一項（青色申告をやめようとする場合の届出に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5059-12/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-6/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-20261027T143811-041, 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