If a corporation has obtained the approval referred to in Article 4-2 or Article 121, paragraph (1) (including as applied mutatis mutandis pursuant to Article 146 of that Act; the same applies in the following paragraph) of the Corporation Tax Act, it may file a return of special corporation tax for reconstruction and an amended return pertaining to that return (referred to as a "return of special corporation tax for reconstruction, etc." in the following paragraph) by using a blue-colored return form.
If the approval referred to in Article 121, paragraph (1) of the Corporation Tax Act given to a corporation has been rescinded pursuant to the provisions of Article 127, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 146 of that Act), any return of special corporation tax for reconstruction, etc. that the corporation filed by using a blue-colored return form pursuant to the provisions of the preceding paragraph on or after the first day of the business year specified in the relevant item of Article 127, paragraph (1) of that Act pertaining to that rescission (excluding one pertaining to special corporation tax for reconstruction for which the obligation to pay was established before that day) is deemed to be a return other than a blue return (meaning a return of special corporation tax for reconstruction, etc. filed by using a blue-colored return form pursuant to the provisions of that paragraph; the same applies in the following paragraph).
法人が法人税法第百二十七条第一項（同法第百四十六条において準用する場合を含む。）の規定により同法第百二十一条第一項の承認を取り消された場合には、その取消しに係る同法第百二十七条第一項各号に定める事業年度開始の日以後その法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法人税申告書等（納付すべき義務が同日前に成立した復興特別法人税に係るものを除く。）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法人税申告書等をいう。次項において同じ。）以外の申告書とみなす。
The provisions of Article 130, paragraph (2) of the Corporation Tax Act apply mutatis mutandis to special corporation tax for reconstruction pertaining to a blue return filed by a corporation.
法人税法第百三十条第二項の規定は、法人が提出した青色申告書に係る復興特別法人税について準用する。