Supplementary Provisions, Article 15Transitional Provisions Concerning Blue Returns
第十五条（青色申告に関する経過規定）
The provisions of Article 123, item (iii) of the New Act (Denial of Applications for Approval to File a Blue Return) (including as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the New Act (Mutatis Mutandis Application to Foreign Corporations)) (limited to the part pertaining to the report prescribed in that item) apply to a report prescribed in that item that is submitted on or after the Effective Date.
With regard to the application of the provisions of Article 127, paragraph (1) of the New Act (Rescission of Approval to File a Blue Return) (including as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the New Act), for the time being, the phrase "or Article 102, paragraph (1) (Returns for Estimated Tax Due on Income in Liquidation)" in Article 127, paragraph (1), item (iv) of the New Act is deemed to be replaced with "or Article 102, paragraph (1) (Returns for Estimated Tax Due on Income in Liquidation), or a return under Article 18, Article 21 or Article 22-2 of the former Corporation Tax Act (Former Final Returns, etc.)".
新法第百二十七条第一項（青色申告の承認の取消し）（新法第百四十六条第一項において準用する場合を含む。）の規定の適用については、当分の間、新法第百二十七条第一項第四号中「又は第百二条第一項（清算中の所得に係る予納申告）の規定による申告書」とあるのは、「若しくは第百二条第一項（清算中の所得に係る予納申告）の規定による申告書又は旧法人税法第十八条、第二十一条若しくは第二十二条の二（旧確定申告書等）の規定による申告書」とする。