In the case where there is any fact falling under the following items with regard to a domestic corporation which has obtained approval set forth in Article 121, paragraph (1) (Blue Returns), the competent district director with jurisdiction over the place for tax payment may rescind the approval retroactively to the business year specified in the relevant item. In this case, when the approval has been rescinded, the Blue Return related to the approval that the domestic corporation submitted on or after the first day of the business year (excluding a Blue Return for corporation tax which the domestic corporation had become obliged to pay prior to the day) is deemed to be a return other than a Blue Return:
the books and documents for the business year have not been kept, recorded, or preserved as specified by Ministry of Finance Order prescribed in paragraph (1) of the preceding Article: the relevant business year;
the domestic corporation has failed to follow the instructions of the district director of the tax office given pursuant to the provisions of paragraph (2) of the preceding Article, with regard to the books and documents for the business year:the relevant business year;
there are justifiable grounds for deeming that the books and documents for the business year contain any entry or record which conceal or falsify the whole or a part of any transactions or to suspect the credibility of all of the other matters entered or recorded:the relevant business year;
その事業年度に係る帳簿書類に取引の全部又は一部を隠蔽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 当該事業年度
the domestic corporation has failed to file a return under Article 74, paragraph (1) (Final Returns) by the due date: The business year pertaining to the return.
The district director of the tax office , when rescinding approval pursuant to the provisions of the preceding paragraph, notifies the domestic corporation set forth in the paragraph to that effect, in writing. In this case, the district director of the tax office must in addition, enter in the written notice, which of the items of the paragraph was the cause of the rescission.
With regard to the application of the provisions of paragraph (1) to a group tax sharing corporation, the phrase "rescind the approval retroactively to the business year specified in the relevant item" in that paragraph is deemed to be replaced with "rescind the approval"; the phrase "the Blue Return related to the approval that the domestic corporation submitted on or after the first day of the business year (excluding a Blue Return for corporation tax which the domestic corporation had become obliged to pay prior to the day) is deemed to be a return other than a Blue Return" is deemed to be replaced with "the approval ceases to be effective with regard to each business year on or after the business year containing the day preceding the day on which the domestic corporation received the notice set forth in the following paragraph pertaining to the disposition of the rescission (or, in the case where that preceding day is the last day of a business year of the group tax sharing parent corporation of the domestic corporation, the day on which it received the notice)"; and the phrase "the district director of the tax office given pursuant to the provisions of paragraph (2) of the preceding Article" in item (ii) of that paragraph is deemed to be replaced with "the Commissioner of the National Tax Agency, the regional commissioner, or the district director of the tax office given pursuant to the provisions of paragraph (2) or paragraph (3) of the preceding Article".
通算法人に係る第一項の規定の適用については、同項中「当該各号に定める事業年度まで遡つて、その」とあるのは「その」と、「当該事業年度開始の日以後その内国法人が提出したその承認に係る青色申告書（納付すべき義務が同日前に成立した法人税に係るものを除く。）は、青色申告書以外の申告書とみなす」とあるのは「その取消しの処分に係る次項の通知を受けた日の前日（当該前日がその内国法人に係る通算親法人の事業年度終了の日である場合には、当該通知を受けた日）の属する事業年度以後の各事業年度については、その承認は、その効力を失うものとする」と、同項第二号中「の規定による税務署長」とあるのは「又は第三項の規定による国税庁長官、国税局長又は税務署長」とする。
With regard to the application of the provisions of paragraph (1) to a domestic corporation that was a group tax sharing corporation, the phrase "the business year specified in the relevant item" in that paragraph is deemed to be replaced with "the business year specified in the relevant item (or, in the case where that business year is a business year before the business year containing the day preceding the day on which the approval under the provisions of Article 64-9, paragraph (1) (Group Tax Sharing Approval) ceased to be effective (or, in the case where that preceding day is the last day of a business year of the group tax sharing parent corporation of the domestic corporation, the day on which the approval ceased to be effective) (hereinafter referred to as the 'business year of lapse' in this paragraph), the business year of lapse)"; and the phrase "the district director of the tax office given pursuant to the provisions of paragraph (2) of the preceding Article" in item (ii) of that paragraph is deemed to be replaced with "the Commissioner of the National Tax Agency, the regional commissioner, or the district director of the tax office given pursuant to the provisions of paragraph (2) or paragraph (3) of the preceding Article".