If a paper-based application as referred to in the preceding Article is submitted and the facts set forth in any of the following items are present as regards the Resident submitting the paper-based application, the district tax office director may deny the application:
books and documents pertinent to income taxes in or after the current year in connection with business prescribed in Article 143 (Blue Returns) in the year for which the person seeks the approval referred to in that Article have not been kept, recorded, or kept on file in accordance with what Ministry of Finance Order prescribes as referred to in Article 148, paragraph (1) (Books and Documents of Blue Return Taxpayers);
there are adequate grounds to find the Resident has concealed or falsified all or some transactions when making entries or creating records in the books and documents prescribed in the preceding item which are kept thereby, or to find that those books or documents otherwise contain a false entry or record;
その備え付ける前号に規定する帳簿書類に取引の全部又は一部を隠ぺいし又は仮装して記載し又は記録していることその他不実の記載又は記録があると認められる相当の理由があること。
the Resident submits the paper-based application within one year after the day on which the Resident was notified as under Article 150, paragraph (2) (Rescission of Approval to File a Blue Return) or on which the Resident submitted a notification prescribed in Article 151, paragraph (1) (Ceasing to File a Blue Return).