第百四十七条（青色申告の承認があつたものとみなす場合）
Article 147When a Resident Is Deemed to Receive Approval to File a Blue Return
第百四十四条（青色申告の承認の申請）の申請書の提出があつた場合において、その年分以後の各年分の所得税につき第百四十三条（青色申告）の承認を受けようとする年の十二月三十一日（その年十一月一日以後新たに同条に規定する業務を開始した場合には、その年の翌年二月十五日）までにその申請につき承認又は却下の処分がなかつたときは、その日においてその承認があつたものとみなす。
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.