A person who has obtained the approval referred to in Article 143 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) may file a return of special income tax for reconstruction and an amended return pertaining to a return of special income tax for reconstruction (referred to as a "return of special income tax for reconstruction, etc." in the following paragraph) using a blue-colored return form.
所得税法第百四十三条（同法第百六十六条において準用する場合を含む。）の承認を受けている者は、復興特別所得税申告書及び復興特別所得税申告書に係る修正申告書（次項において「復興特別所得税申告書等」という。）について、青色の申告書により提出することができる。
If an individual's approval referred to in Article 143 of the Income Tax Act has been rescinded pursuant to Article 150, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act), any return of special income tax for reconstruction, etc. that the individual has filed using a blue-colored return form under the preceding paragraph for special income tax for reconstruction for each year on or after the year specified in the relevant item of that paragraph pertaining to that rescission is deemed to be a return other than a blue return (meaning a return of special income tax for reconstruction, etc. filed using a blue-colored return form under that paragraph).
個人が所得税法第百五十条第一項（同法第百六十六条において準用する場合を含む。）の規定により同法第百四十三条の承認を取り消された場合には、その取消しに係る同項各号に定める年分以後の各年分の復興特別所得税につきその個人が前項の規定により青色の申告書により提出した復興特別所得税申告書等は、青色申告書（同項の規定により青色の申告書によって提出する復興特別所得税申告書等をいう。）以外の申告書とみなす。