法令翻訳 http://www.japaneselawtranslat...ky=&page=3

(事業所得等を有する者の帳簿書類の備付け等)
第二百三十一条の二  その年において不動産所得、事業所得若しくは山林所得を生ずべき業務を行う居住者又はこれらの業務を国内において行う非居住者（青色申告書を提出することにつき税務署長の承認を受けている者を除く。）で、その年の前々年分の確定申告書（修正申告書を含む。以下この項において同じ。）に係るこれらの所得の金額の合計額がその年の前年十二月三十一日において三百万円を超えるもの又はその年の前年分の確定申告書に係る当該合計額がその年の三月三十一日において三百万円を超えるもの（これらに準ずる者として財務省令で定める者を含む。）は、財務省令で定めるところにより、帳簿を備え付けてこれにこれらの所得を生ずべき業務に係るその年の取引のうち総収入金額及び必要経費に関する事項を財務省令で定める簡易な方法により記録し、かつ、当該帳簿（その年においてこれらの業務に関して作成し、又は受領した書類で財務省令で定めるものを含む。次項において同じ。）を保存しなければならない。

Keeping of Books and Documents by Persons with Business Income
Article 231-2  A Resident conducting business that is meant to generate real property income, business income, or timber income during the year, or a Nonresident conducting such business in Japan (other than one with the approval of the district tax office director to file a Blue Return), whose total real property income, business income, or timber income under the Tax Return (or the Amended Return; hereinafter the same applies in this paragraph) for two years prior exceeds three million yen as of December 31 of the previous year or whose total such income under the Tax Return for the previous year exceeds three million yen as of March 31 of the relevant year (such a Resident or Nonresident includes a person prescribed by Ministry of Finance Order as being equivalent thereto) must keep books pursuant to Ministry of Finance Order, and use the simple method prescribed by Ministry of Finance Order to record therein the details of the gross revenue and necessary expenses for transactions in the relevant year from business meant to generate that income, and must keep those books on file (and keep on file documents prepared or received in connection with business in the relevant year which are prescribed by Ministry of Finance Order; the same applies in the following paragraph).

国税庁、国税局又は税務署の当該職員は、前項の規定の適用を受ける者の所得税に係る同項に規定する総収入金額及び必要経費に関する事項の調査に際しては、同項の帳簿を検査するものとする。ただし、当該帳簿の検査を困難とする事情があるときは、この限りでない。

When an official with the National Tax Agency, the Regional Taxation Bureau, or the Tax Office examines the details of the gross revenue and necessary expenses prescribed in the preceding paragraph as they pertain to the income taxes of a person subject to the provisions of that paragraph, the official is to inspect the books referred to in that paragraph;provided, however, that this does not apply if there are circumstances that make it difficult to inspect the books.

その年において不動産所得、事業所得若しくは山林所得を生ずべき業務を行う居住者又はこれらの業務を国内において行う非居住者で、その年の前々年分の確定申告書若しくは総収入金額報告書（次条に規定する総収入金額報告書をいう。以下この項において同じ。）をその年の前年十二月三十一日において提出しているもの又はその年の前年分の確定申告書若しくは総収入金額報告書をその年の三月三十一日において提出しているもの（これらに準ずる者として財務省令で定める者を含む。）は、財務省令で定めるところにより、その年においてこれらの業務に関して作成し、又は受領した帳簿及び書類（第一項の規定の適用を受けて保存している帳簿及び書類を除く。）を保存するものとする。ただし、第百四十八条第一項（青色申告者の帳簿書類）（第百六十六条（非居住者に対する準用）において準用する場合を含む。）の規定の適用がある場合は、この限りでない。

A Resident conducting business that is meant to generate real property income, business income, or timber income during the year, or a Nonresident conducting such business in Japan, who has submitted a Tax Return or report on gross revenue (meaning a report on gross revenue as prescribed in the following Article; hereinafter the same applies in this paragraph) for two years prior as of December 31 of the previous year, or who has submitted a Tax Return or report on gross revenue for the previous year as of March 31 of the relevant year (such a Resident or Nonresident includes a person specified by Ministry of Finance Order as being equivalent thereto) must keep on file, pursuant to Ministry of Finance Order, books and documents prepared or received in connection with that business during the relevant year (other than books and documents kept on file subject to the provisions of paragraph (1));provided, however, that this does not apply if the provisions of Article 148, paragraph (1) (Books and Documents of Blue Return Taxpayers) apply (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents)).