Supplementary Provisions, Article 34Transitional Measures Concerning Blue Returns
第三十四条（青色申告に関する経過措置）
The provisions of Article 122, paragraph (2) of the New Corporation Tax Act as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the New Corporation Tax Act apply to the submission of the application form prescribed in Article 122, paragraph (1) of the New Corporation Tax Act in the case where a business year of a foreign corporation beginning on or after April 1, 2016 falls under any of the business years listed in the items of Article 122, paragraph (2) of the New Corporation Tax Act, and the provisions then in force continue to govern the submission of the application form prescribed in Article 122, paragraph (1) of the Former Corporation Tax Act in the case where a business year of a foreign corporation that began before that date falls under any of the business years listed in the items of Article 122, paragraph (2) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the Former Corporation Tax Act.
The provisions of Article 123 of the New Corporation Tax Act as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the New Corporation Tax Act apply in the case where there are facts falling under item (ii) of that Article with regard to the books and documents pertaining to each business year on or after a business year of a foreign corporation beginning on or after April 1, 2016, and the provisions then in force continue to govern the case where there are facts falling under item (ii) of Article 123 of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the Former Corporation Tax Act with regard to the books and documents pertaining to each business year on or before a business year of a foreign corporation that began before that date.
The provisions of Article 127, paragraph (1) of the New Corporation Tax Act as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the New Corporation Tax Act apply to the rescission of approval prescribed in that paragraph pertaining to a business year of a foreign corporation beginning on or after April 1, 2016, and the provisions then in force continue to govern the rescission of approval prescribed in Article 127, paragraph (1) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the Former Corporation Tax Act pertaining to a business year of a foreign corporation that began before that date.