The provisions of Part II, Chapter IV (Blue Returns for Domestic Corporations) apply mutatis mutandis to the tax returns, interim returns, tax returns for retirement pension funds, and interim returns for retirement pension funds filed by a foreign corporation, as well as amended returns for any of such returns.
前編第四章（内国法人に係る青色申告）の規定は、外国法人の提出する確定申告書及び中間申告書並びに退職年金等積立金確定申告書及び退職年金等積立金中間申告書並びにこれらの申告書に係る修正申告書について準用する。
In the case referred to in the preceding paragraph, each term or phrase listed in the middle column of the table below that appears in the provisions listed in the left hand column of the same table is deemed to be replaced with the corresponding term or phrase listed in the right-hand column of the same table.
| Article 122, paragraph (2), item (i) (Application for Approval to File a Blue Return) | the business year containing the day on which an ordinary corporation or cooperative, etc., which is a domestic corporation, was established | the business year containing the day on which an ordinary corporation that is a foreign corporation having a permanent establishment came to have the permanent establishment, or the business year containing the day on which an ordinary corporation that is a foreign corporation not having a permanent establishment commenced in Japan the business prescribed in Article 138, paragraph (1), item (iv) (Domestic Source Income) (referred to as a "personal services business" in item (iv)), or the business year containing the day on which that ordinary corporation came to have domestic source income specified in Article 141, item (ii) (Tax Base) other than the consideration listed in Article 138, paragraph (1), item (iv) |
| three months have elapsed from the day | three months have elapsed from the day on which it came to have the permanent establishment, or from the day on which it commenced the business or the day on which it came to have the income other than the consideration | |
| Article 122, paragraph (2), item (ii) | newly commenced a profit-making business | newly came to have domestic source income specified in the items of Article 141 in accordance with the category of foreign corporation listed in those items, which arises from a profit-making business |
| Article 122, paragraph (2), item (iv) | the day on which an ordinary corporation or cooperative, etc., which is a domestic corporation, was established; | the day on which an ordinary corporation that is a foreign corporation not having a permanent establishment commenced a personal services business in Japan; the day on which that ordinary corporation came to have domestic source income specified in Article 141, item (ii) other than the consideration listed in Article 138, paragraph (1), item (iv); or |
| newly commenced a profit-making business; or the day specified in (a) or (b) of the preceding item, respectively, in accordance with the category of corporation listed in (a) or (b) of that item | newly came to have domestic source income specified in the items of Article 141 in accordance with the category of foreign corporation listed in those items, which arises from a profit-making business | |
| date of establishment, etc. | day on which the corporation came to fall under the category of a foreign corporation that is to file a return form | |
| Article 123, item (ii) (Denial of Applications for Approval to File a Blue Return) | transactions | transactions (including, for a foreign corporation having a permanent establishment, those falling under the category of internal transactions prescribed in Article 138, paragraph (1), item (i) (Domestic Source Income); the same applies in Article 126, paragraph (1) and Article 127, paragraph (1), item (iii) (Rescission of Approval to File a Blue Return)) |
| Article 125, paragraph (1) (Deemed Approval to File a Blue Return) | the items of Article 72, paragraph (1) | the items of Article 144-4, paragraph (1) or the items of paragraph (2) of that Article |
| Article 127, paragraph (1), item (iv) (Rescission of Approval to File a Blue Return) and Article 128 (Cancellation of a Blue Return) | Article 74, paragraph (1) | Article 144-6, paragraph (1) or paragraph (2) |
前項の場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
| 第百二十二条第二項第一号（青色申告の承認の申請） | 内国法人である普通法人又は協同組合等の設立の日の属する事業年度 | 恒久的施設を有する外国法人である普通法人の恒久的施設を有することとなつた日の属する事業年度又は恒久的施設を有しない外国法人である普通法人の第百三十八条第一項第四号（国内源泉所得）に規定する事業（第四号において「人的役務提供事業」という。）を国内において開始した日の属する事業年度若しくは当該普通法人の第百四十一条第二号（課税標準）に定める国内源泉所得で同項第四号に掲げる対価以外のものを有することとなつた日の属する事業年度 |
| 同日 | その恒久的施設を有することとなつた日又はその開始した日若しくはその対価以外のものを有することとなつた日 | |
| 第百二十二条第二項第二号 | 収益事業を開始した日 | 第百四十一条各号に掲げる外国法人の区分に応じ当該各号に定める国内源泉所得で収益事業から生ずるものを有することとなつた日 |
| 第百二十二条第二項第四号 | 内国法人である普通法人若しくは協同組合等の設立の日、 | 恒久的施設を有しない外国法人である普通法人が人的役務提供事業を国内において開始した日、当該普通法人が第百四十一条第二号に定める国内源泉所得で第百三十八条第一項第四号に掲げる対価以外のものを有することとなつた日又は |
| 収益事業を開始した日又は前号イ若しくはロに掲げる法人の区分に応じそれぞれ同号イ若しくはロに定める日 | 第百四十一条各号に掲げる外国法人の区分に応じ当該各号に定める国内源泉所得で収益事業から生ずるものを有することとなつた日 | |
| 設立等の日 | 申告対象外国法人となつた日 | |
| 第百二十三条第二号（青色申告の承認申請の却下） | 取引 | 取引（恒久的施設を有する外国法人にあつては、第百三十八条第一項第一号（国内源泉所得）に規定する内部取引に該当するものを含む。第百二十六条第一項及び第百二十七条第一項第三号（青色申告の承認の取消し）において同じ。） |
| 第百二十五条第一項（青色申告の承認があつたものとみなす場合） | 第七十二条第一項各号 | 第百四十四条の四第一項各号又は第二項各号 |
| 第百二十七条第一項第四号（青色申告の承認の取消し）及び第百二十八条（青色申告の取りやめ） | 第七十四条第一項 | 第百四十四条の六第一項又は第二項 |
(Application for Approval to File a Blue Return)
the business year containing the day on which an ordinary corporation or cooperative, etc., which is a domestic corporation, was established:The earlier day of either the day on which three months…
内国法人である普通法人又は協同組合等の設立の日の属する事業年度 同日以後三月を経過した日と当該事業年度終了の日とのうちいずれか早い日
Open this provision(Application for Approval to File a Blue Return)
the business year containing the day on which a corporation in the public interest, etc. or an association or foundation without juridical personality, which is a domestic corporation…
内国法人である公益法人等又は人格のない社団等の新たに収益事業を開始した日の属する事業年度 同日以後三月を経過した日と当該事業年度終了の日とのうちいずれか早い日
Open this provision(Application for Approval to File a Blue Return)
the business year containing the day specified in each of the following in accordance with the category of corporation listed therein: The earlier day of either the day on which three months have…
次に掲げる法人の区分に応じそれぞれ次に定める日の属する事業年度 同日以後三月を経過した日と当該事業年度終了の日とのうちいずれか早い日
Open this provision(Application for Approval to File a Blue Return)
in the case where the period from the following days to the last day of the business years prescribed in the preceding three items is less than three months…
内国法人である普通法人若しくは協同組合等の設立の日、内国法人である公益法人等若しくは人格のない社団等の新たに収益事業を開始した日又は前号イ若しくはロに掲げる法人の区分に応じそれぞれ同号イ若しくはロに定める日（以下この号において「設立等の日」という。）から前三号に規定する事業年度終了の日までの期間が三月に満たない場合に…
Open this provision(Denial of Applications for Approval to File a Blue Return)
there are justifiable grounds for deeming that the books and documents that the domestic corporation keeps contain any entry or record by concealing or falsifying the whole or a part of any…
その備え付け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ていることその他不実の記載又は記録があると認められる相当の理由があること。
Open this provision(Deemed Approval to File a Blue Return)
In the case where an application form set forth in Article 122, paragraph (1) (Application for Approval to File a Blue Return) has been submitted, when neither the approval nor the denial of the…
第百二十二条第一項（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、同項に規定する当該事業年度終了の日（当該事業年度について中間申告書を提出すべき法人（当該法人以外の法人で当該事業年度について第七十二条第一項各号（仮決算をした場合の中間申告書の記載事項等）に掲げる事項を記載した中間申告書を提出できるものを含…
Open this provision(Books and Documents of Corporations Filing Blue Returns)
A domestic corporation, which has obtained approval set forth in Article 121, paragraph (1) (Blue Returns), must keep books and documents, record transactions therein…
第百二十一条第一項（青色申告）の承認を受けている内国法人は、財務省令で定めるところにより、帳簿書類を備え付けてこれにその取引を記録し、かつ、当該帳簿書類を保存しなければならない。
Open this provision(Rescission of Approval to File a Blue Return)
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…
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
Open this provision(Rescission of Approval to File a Blue Return)
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.
第七十四条第一項（確定申告）の規定による申告書をその提出期限までに提出しなかつたこと 当該申告書に係る事業年度
Open this provision(Cancellation of a Blue Return)
A domestic corporation that has obtained approval set forth in Article 121, paragraph (1) (Blue Returns) (excluding a group tax sharing corporation) must…
第百二十一条第一項（青色申告）の承認を受けている内国法人（通算法人を除く。）は、当該事業年度以後の各事業年度の同項各号に掲げる申告書を青色の申告書により提出することをやめようとするときは、当該事業年度の第七十四条第一項（確定申告）の規定による申告書の提出期限までに…
Open this provision(Domestic Source Income)
in the case where a foreign corporation carries on business through a permanent establishment, the income that should be attributed to the permanent establishment if the permanent establishment were…
外国法人が恒久的施設を通じて事業を行う場合において、当該恒久的施設が当該外国法人から独立して事業を行う事業者であるとしたならば、当該恒久的施設が果たす機能、当該恒久的施設において使用する資産…
Open this provision(Domestic Source Income)
consideration received by a corporation which conducts a business that has as its main content the provision of personal services in Japan and which is specified by a Cabinet Order…
国内において人的役務の提供を主たる内容とする事業で政令で定めるものを行う法人が受ける当該人的役務の提供に係る対価
Open this provisionThe tax base of corporation tax imposed on a foreign corporation for income for each business year is to be the amount of income categorized as domestic source income specified in each of the…
外国法人に対して課する各事業年度の所得に対する法人税の課税標準は、次の各号に掲げる外国法人の区分に応じ当該各号に定める国内源泉所得に係る所得の金額とする。
Open this provisiona foreign corporation not having a permanent establishment: Domestic source income listed in Article 138, paragraph (1), items (ii) through (vi) for each business year.
恒久的施設を有しない外国法人 各事業年度の第百三十八条第一項第二号から第六号までに掲げる国内源泉所得
Open this provisionMatters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts
In the case where an ordinary corporation which is a foreign corporation having a permanent establishment (excluding a trust corporation prescribed in Article 4-3 (Application of This Act to Trust…
恒久的施設を有する外国法人である普通法人（第四条の三（受託法人等に関するこの法律の適用）に規定する受託法人を除く。）が当該事業年度開始の日以後六月の期間を一事業年度とみなして当該期間に係る課税標準である第百四十一条第一号（課税標準）に定める国内源泉所得に係る所得の金額又は欠損金額を計算した場合には、その普通法人は…
Open this provisionMatters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts
In the case where an ordinary corporation which is a foreign corporation not having a permanent establishment (excluding a trust corporation prescribed in Article 4-3) deems the period of six months…
恒久的施設を有しない外国法人である普通法人（第四条の三に規定する受託法人を除く。）が当該事業年度開始の日以後六月の期間を一事業年度とみなして当該期間に係る課税標準である第百四十一条第二号に定める国内源泉所得に係る所得の金額又は欠損金額を計算した場合には、その普通法人は、第百四十四条の三第二項各号に掲げる事項に代えて…
Open this provisionFinal Returns
A foreign corporation having a permanent establishment must file a return containing the following matters with the district director, based on the final settlement of the accounts…
恒久的施設を有する外国法人は、各事業年度終了の日の翌日から二月以内（当該外国法人が国税通則法第百十七条第二項（納税管理人）の規定による納税管理人の届出をしないで恒久的施設を有しないこととなる場合には、当該事業年度終了の日の翌日から二月を経過した日の前日とその有しないこととなる日とのうちいずれか早い日まで）に…
Open this provisionFinal Returns
A foreign corporation not having a permanent establishment must file a return containing the following matters with the district director, based on the final settlement of the accounts…
恒久的施設を有しない外国法人は、各事業年度終了の日の翌日から二月以内（当該外国法人が第百三十八条第一項第四号（国内源泉所得）に規定する事業で国内において行うものを廃止する場合には、当該事業年度終了の日の翌日から二月を経過した日の前日とその廃止の日とのうちいずれか早い日まで）に、税務署長に対し…
Open this provisionThe provisions of Part II, Chapter IV (Blue Returns for Domestic Corporations) apply mutatis mutandis to the tax returns, interim returns, tax returns for retirement pension funds…
前編第四章（内国法人に係る青色申告）の規定は、外国法人の提出する確定申告書及び中間申告書並びに退職年金等積立金確定申告書及び退職年金等積立金中間申告書並びにこれらの申告書に係る修正申告書について準用する。
Open this provision(Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts)
In the case where an ordinary corporation which is a domestic corporation deems the period of six months from the first day of the business year as one business year and has calculated the amount of…
内国法人である普通法人が当該事業年度開始の日以後六月の期間を一事業年度とみなして当該期間に係る課税標準である所得の金額又は欠損金額を計算した場合には、その普通法人は、第七十一条第一項各号（中間申告）に掲げる事項に代えて、次に掲げる事項を記載した中間申告書を提出することができる。
Open this provision(Final Returns)
A domestic corporation must file a return containing the following matters, based on the final settlement of the accounts, to the district director, within two months after the day following the last…
内国法人は、各事業年度終了の日の翌日から二月以内に、税務署長に対し、確定した決算に基づき次に掲げる事項を記載した申告書を提出しなければならない。
Open this provisionin Japan
「国内」
The area in which this Act is in force, that is, Japan.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
domestic 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
foreign corporation
「外国法人」
A corporation other than a domestic corporation (内国法人), that is, one whose head office or principal office is not in Japan.
Defined inArticle 2, paragraph (1), item (iv)· applies throughout the law
cooperative, etc.machine translation
「協同組合等」
A corporation listed in Appended Table 3 (別表第三) — among them fishery cooperatives (漁業協同組合), consumer cooperatives (消費生活協同組合), shinkin banks (信用金庫), forest owners' cooperatives (森林組合), their federations and the other bodies it names.
Defined inArticle 2, paragraph (1), item (vii)· applies throughout the law
ordinary corporation
「普通法人」
A corporation other than a public corporation (公共法人), a public interest corporation, etc. (公益法人等) or a cooperative, etc. (協同組合等) — the bodies Article 2, items (v) to (vii) list in Appended Tables 1 to 3 — not counting an association or foundation without juridical personality (人格のない社団等).
Defined inArticle 2, paragraph (1), item (ix)· applies throughout the law
permanent establishmentmachine translation
「恒久的施設」
A foreign corporation's branch, factory or other fixed place of business in Japan, its site in Japan for construction or installation work or for supervising such work, or a person in Japan with authority to conclude contracts on its behalf, each as a Cabinet Order (政令) specifies; for a foreign corporation covered by a tax treaty Japan has concluded that provides otherwise, what the treaty defines as a permanent establishment (limited to one in Japan).
Defined inArticle 2, paragraph (1), item (xii-19)· applies throughout the law
profit-making business
「収益事業」
A profit-making business as defined in Article 2, item (xiii) of the Corporation Tax Act: a sales, manufacturing or other business set by Cabinet Order (政令) that is carried on continuously from a place of business.
Defined inArticle 2, paragraph (1), item (xiii)· 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
business yearmachine translation
「事業年度」
In this Act, the period that is the unit for calculating a corporation's assets and profits and losses — its accounting period (会計期間) set by law or by its articles of incorporation or similar rules (定款等), or, where none is set, the period it notified to the district tax office, the one the office designated or the one Article 13, paragraph (4) provides — divided into one-year periods from its first day where it is longer than a year.
Defined inArticle 13, paragraph (1)· applies throughout the law
domestic source income
「国内源泉所得」
In Part III (foreign corporations), the income with its source in Japan listed in Article 138, paragraph (1): income attributable to a foreign corporation's permanent establishment (恒久的施設) in Japan, income from using, holding or (as a Cabinet Order (政令) specifies) selling assets in Japan, consideration for certain personal services provided in Japan, rent for real property in Japan and the like, and other income a Cabinet Order specifies as having its source in Japan.
Defined inArticle 138, paragraph (1)· applies only in this part
personal services businessmachine translation
「人的役務提供事業」
In the table of Article 146, paragraph (2), which adapts the rules on approval to file blue returns (青色申告) to foreign corporations, a business carried on in Japan whose main content is providing personal services, of a kind a Cabinet Order (政令) specifies, as referred to in Article 138, paragraph (1), item (iv).
Short name set inArticle 146, paragraph (2)· applies only in this provision and in Article 138, paragraph (1), item (iv)