第百四十三条（青色申告）の承認を受けた居住者につき次の各号のいずれかに該当する事実がある場合には、納税地の所轄税務署長は、当該各号に掲げる年までさかのぼつて、その承認を取り消すことができる。この場合において、その取消しがあつたときは、その居住者の当該年分以後の各年分の所得税につき提出したその承認に係る青色申告書は、青色申告書以外の申告書とみなす。
If 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 In such a case, once approval is rescinded, any Blue Return that the Resident submits for income taxes in or after the relevant year based on that approval is deemed to be a return other than a Blue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:
the year's books and documents connected with business as prescribed in Article 143 are not kept, recorded in, 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):the relevant year;
the Resident fails to follow the instructions of the district tax office director under the provisions of Article 148, paragraph (2), with regard to the year's books and documents as prescribed in the preceding item:the relevant year;
その年における第一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、その他その記載又は記録をした事項の全体についてその真実性を疑うに足りる相当の理由があること。 その年
there are sufficiently adequate grounds to suspect the Resident of having concealed or falsified all or some transactions when making entries or creating records in the year's books and documents as prescribed in item (i), or to otherwise suspect the credibility of all of the information that the Resident has entered or recorded in those books and documents:the relevant year.
税務署長は、前項の規定による取消しの処分をする場合には、同項の居住者に対し、書面によりその旨を通知する。この場合において、その書面には、その取消しの処分の基因となつた事実が同項各号のいずれに該当するかを附記しなければならない。
When 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.