第五十五条（青色申告承認申請書の記載事項）
Article 55Matters to Be Stated in a Written Application for Approval to File a Blue Return
The matters specified by Ministry of Finance Order as prescribed in Article 144 (Application for Approval to File a Blue Return) of the Act are the following matters:
法第百四十四条（青色申告の承認の申請）に規定する財務省令で定める事項は、次に掲げる事項とする。
the name and domicile (residence, if the person has no domicile in Japan) of the person who submits the written application prescribed in Article 144 of the Act, and, if the place of domicile (place of residence, if the person has no domicile in Japan) differs from the place for tax payment, that place for tax payment;
法第百四十四条に規定する申請書を提出する者の氏名及び住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
the year in which the person intends to submit a Blue Return for the first time after submitting the written application in the preceding item;
前号の申請書を提出した後最初に青色申告書を提出しようとする年
if, after the approval to submit a Blue Return was rescinded pursuant to Article 150, paragraph (1) (Rescission of Approval to File a Blue Return) of the Act, or after a written notification to the effect of ceasing to submit returns by Blue Return was submitted pursuant to Article 151, paragraph (1) (Discontinuation of Blue Returns) of the Act, the person intends to submit the written application in item (i) again, the date on which the person received the notice under Article 150, paragraph (2) of the Act pertaining to the rescission, or the date on which the person submitted the written notification of discontinuation;
法第百五十条第一項（青色申告の承認の取消し）の規定により青色申告書の提出の承認を取り消され、又は法第百五十一条第一項（青色申告の取りやめ）の規定により青色申告書による申告書の提出をやめる旨の届出書を提出した後再び第一号の申請書を提出しようとする場合には、その取消しに係る同条第二項の規定による通知を受けた日又は取りやめの届出書の提出をした日
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