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Article 121Blue Returns

第百二十一条(青色申告)

A domestic corporation may, when having obtained approval from the competent district director with jurisdiction over the place for tax payment, file a return listed as follows and an amended return related thereto via a blue return:

内国法人は、納税地の所轄税務署長の承認を受けた場合には、次に掲げる申告書及びこれらの申告書に係る修正申告書を青色の申告書により提出することができる。

tax return; and

A domestic corporation that has obtained approval set forth in the preceding paragraph may file a return listed as follows and an amended return related thereto via a Blue Return:

前項の承認を受けている内国法人は、次に掲げる申告書及びこれらの申告書に係る修正申告書について、青色の申告書により提出することができる。

interim return for retirement pension funds;

final return from for retirement pension funds;

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