A domestic corporation may, when having obtained approval from the competent district director with jurisdiction over the place for tax payment, file a return listed as follows and an amended return related thereto via a blue return:
tax return; and
A domestic corporation that has obtained approval set forth in the preceding paragraph may file a return listed as follows and an amended return related thereto via a Blue Return:
final return from for retirement pension funds;
(Blue Returns)
A domestic corporation may, when having obtained approval from the competent district director with jurisdiction over the place for tax payment, file a return listed as follows and an amended return…
内国法人は、納税地の所轄税務署長の承認を受けた場合には、次に掲げる申告書及びこれらの申告書に係る修正申告書を青色の申告書により提出することができる。
Open this provisiondomestic corporation
「内国法人」
A corporation whose head office or principal office is in Japan.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
interim returnmachine translation
「中間申告書」
A return a corporation files under Article 71, paragraph (1), or, for a foreign corporation, Article 144-3, paragraph (1) or (2), within two months after the day six months into a business year longer than six months.
Defined inArticle 2, paragraph (1), item (xxx)· applies throughout the law
final returnmachine translation
「確定申告書」
A return under Article 74, paragraph (1) or Article 144-6, paragraph (1) or (2), including a return filed after the due date (期限後申告書) for it.
Defined inArticle 2, paragraph (1), item (xxxi)· applies throughout the law
interim return for retirement pension fundsmachine translation
「退職年金等積立金中間申告書」
A return filed under Article 88, on interim returns for retirement pension funds (退職年金等積立金), including as applied by Article 145-13, together with a return filed after the due date (期限後申告書) for it.
Defined inArticle 2, paragraph (1), item (xxxii)· applies throughout the law
final return for retirement pension fundsmachine translation
「退職年金等積立金確定申告書」
A return filed under Article 89, on final returns for retirement pension funds (退職年金等積立金), including as applied by Article 145-13, together with a return filed after the due date (期限後申告書) for it.
Defined inArticle 2, paragraph (1), item (xxxiii)· applies throughout the law
amended returnmachine translation
「修正申告書」
An amended tax return as defined in Article 19, paragraph (3) of the Act on General Rules for National Taxes: a return a taxpayer files to correct tax already declared or assessed.
Defined inArticle 2, paragraph (1), item (xxxv)· applies throughout the law
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.