法令翻訳 http://www.japaneselawtranslat...ky=&page=1

(取引に関する帳簿及びその記載事項等)
第六十六条  法第百五十条の二第一項（帳簿書類の備付け等）に規定する普通法人等（次条第二項において「普通法人等」という。）は、現金出納帳その他必要な帳簿を備え、その取引（内国法人である公益法人等又は人格のない社団等にあつては、その行う収益事業に係る取引とし、外国法人にあつては法第百四十二条（国内源泉所得に係る所得の金額の計算）に規定する国内源泉所得に係る所得（人格のない社団等にあつては、国内において行う収益事業から生ずるものに限る。）に影響を及ぼす取引とする。）に関する事項を整然と、かつ、明りように記録し、その記録に基づいて決算を行わなければならない。

Books on Transactions and Matters for Entry Therein
Article 66  An ordinary corporation, etc. as prescribed in Article 150-2, paragraph (1) (Maintenance of Books and Documents, etc.) of the Act (referred to as an "ordinary corporation, etc." in paragraph (2) of the following Article) must maintain a cashbook and other necessary books, record therein matters related to its transactions (for a public interest corporation, etc. or an association or foundation without juridical personality that is a domestic corporation, matters related to the transactions of the profit-making enterprise in which it is engaged, and for a foreign corporation, matters related to transactions that influence the income categorized as its domestic source income as prescribed in Article 142 (Calculation of the Amount of Income Categorized as Domestic Source Income) of the Act (for an association or foundation without juridical personality, the income is limited to that arising from a profit-making enterprise in which it is engaged in Japan)) in an orderly and clear manner, and settle accounts based on the records.

法第百五十条の二第一項に規定する財務省令で定める簡易な方法は、別表二十三の区分の欄に掲げる事項の区分に応じ同表の記録方法の欄に定める方法とする。

The simple methods specified by Ministry of Finance Order, prescribed in Article 150-2, paragraph (1) of the Act, are to be the methods specified in the recording methods column in Appended Table 23, in accordance with the categories of matters listed in the classified columns in the same table.