Its wordings
Regulation for Enforcement of the Income Tax Act
Article 55, paragraph (1), item (iv)
第五十五条第一項第四号
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
if the person has newly commenced, on or after January 16 of that year, the business prescribed in Article 143 (Blue Returns) of the Act, the date of commencement;
その年一月十六日以後新たに法第百四十三条（青色申告）に規定する業務を開始した場合には、その開始した年月日
if the person has newly commenced, on or after January 16 of that year, the business prescribed in Article 143 (Blue Returns) of the Act, the date of commencement;その年一月十六日以後新たに法第百四十三条（青色申告）に規定する業務を開始した場合には、その開始した年月日