①A person seeking to file a claim to be issued a refund pursuant to the provisions of the preceding two Articles must submit a paper-based claim for a refund to the district tax office director, indicating the amount of income taxes that the person seeks to have refunded, the basis for the calculation, and any other information prescribed by Ministry of Finance Order.

②When a paper-based claim for a refund as referred to in the preceding paragraph is submitted, the district tax office director undertakes an examination into the Net Loss forming the basis for the claim and other necessary details, and, based on the results of that examination, either issues an income tax refund within the scope of the amount sought in the claim, or notifies the filer via a paper-based notice that there are no grounds to the claim.

③When the amount of Interest on a refund under the preceding paragraph is calculated, the period referred to in Article 58, paragraph (1) (Interest on Refunds) of the Act on General Rules for National Taxes which serves as the basis for the calculation is the period beginning on the day that marks three months' time since the day after the date on which the person files a claim to be issued a refund under the provisions of the preceding two Articles (or beginning on the day that marks three months' time since the day after the filing deadline, if the day on which the person files the claim to be issued a refund pursuant to the provisions of Article 140, paragraph (1) (Claim to Be Issued a Refund Based on Carryback of Net Loss) or paragraph (1) of the preceding Article is before the deadline for filing a return prescribed in these provisions) and ending on the day on which the tax-office decision to pay the refund is reached or on the day on which the refund is Appropriated to cover a required tax payment (or ending on the day on which the refund first could have been Appropriated, if this is before the date of the Appropriation).

A Resident conducting business that is meant to generate real property income, business income, or timber income may use a Blue Return to submit a Tax Return or to submit an Amended Return connected with a Tax Return, with the approval of the competent district tax office director for the locality in which the Resident pays taxes.

A Resident seeking the approval referred to in the preceding Article for income taxes in and after the current year must submit a paper-based application to the competent district tax office director for the locality in which the Resident pays taxes, indicating the classes of income from business as prescribed in that Article and giving the information prescribed by Ministry of Finance Order, by March 15 of that year (or within two months from the day on which the Resident commences business as prescribed in that Article, if the Resident commences that business on or after January 16 of the relevant year).

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:

Upon reaching a disposition approving or denying an application when a paper-based application as referred to in Article 144 (Application for Approval to File a Blue Return) has been submitted, the district tax office director must notify the Resident filing the application of this via a paper-based notice.

If a paper-based application as referred to in Article 144 (Application for Approval to File a Blue Return) has been submitted but a disposition either approving or denying the application is not reached by December 31 of the year in which the applicant seeks the approval referred to in Article 143 (Blue Returns) for income taxes in and after the current year (or by February 15 of the next year, if the applicant commences business as prescribed in that Article on or after November 1 of the relevant year), approval is deemed to be given on that day.

①A Resident that has been approved as referred to in Article 143 (Blue Returns), must keep books and documents on the business prescribed in that Article; record transactions involving real property income, business income, and timber income in them; and keep those books and documents on file; pursuant to Ministry of Finance Order.

②On finding it to be necessary to do so, the competent district tax office director for the locality in which a Resident pays taxes may give any necessary instruction about those of the Resident's books and documents which are connected with the business prescribed in that Article, to a Resident that has been approved as prescribed in Article 143.

A Blue Return must be accompanied by a balance sheet and profit and loss statement, and by a detailed statement as prescribed by Ministry of Finance Order showing the calculation of real property income, business income, or timber income or of the Net Loss.

①If the facts set forth in any of the following items are present as regards a Resident that has been approved as referred to in Article 143 (Blue Returns), the competent district tax office director for the locality in which the Resident pays taxes may rescind the approval, retroactive to the year set forth in the relevant item. In such a case, once approval is rescinded, any Blue Return that the Resident submits for income taxes in or after the relevant year based on that approval is deemed to be a return other than a Blue Return:

②When reaching a disposition to rescind approval as under the preceding paragraph, the district tax office director must notify the Resident referred to in that paragraph of this via a paper-based notice. In doing so, the district tax office director must append a note to the notice indicating which item of that paragraph the facts constituting the cause of the rescission fall under.

①If a Resident that has been approved as referred to in Article 143 (Blue Returns) seeks to stop filing a Blue Return for income taxes in and after the current year, the Resident must submit a paper-based notification to the competent district director for the locality in which the Resident pays taxes, indicating the year in which the Resident wishes to stop filing a Blue Return and giving the information prescribed by Ministry of Finance Order, by the Filing Deadline for the income tax for the current year. In such a case, once the paper-based notification has been submitted, the approval ceases to be effective for income taxes in and after the relevant year.

②If a Resident that has been approved as referred to in Article 143 transfers or discontinues the entirety of business as prescribed in that Article, the approval ceases to be effective for income taxes in and after the year subsequent to that in which the date of the transfer or discontinuance falls.