# 法人税法 / Corporation Tax Act — 第百二十二条 (Article 122)

- Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号
- English title "Corporation Tax Act": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第百二十二条 (Article 122)（青色申告の承認の申請） — address `art-122`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-122
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-122
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第百二十二条（青色申告の承認の申請） — (Application for Approval to File a Blue Return)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-122 · https://japanlaw.org/en/corporation-tax-act/art-122 · https://japanlaw.org/l/340AC0000000034/art-122</sup>

  **第一項**  当該事業年度以後の各事業年度の前条第一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について同項の承認を受けようとする内国法人は、当該事業年度開始の日の前日までに、当該事業年度開始の日その他財務省令で定める事項を記載した申請書を納税地の所轄税務署長に提出しなければならない。
  <sup>art-122/par-1 · https://japanlaw.org/en/corporation-tax-act/art-122/par-1 · https://japanlaw.org/l/340AC0000000034/art-122/par-1</sup>
  A domestic corporation which wishes to obtain approval set forth in paragraph (1) of the preceding Article for submitting the returns listed in the items of the paragraph in a Blue Return for each business year on or after the business year must submit an application form stating the first day of the business year and any other matters as specified by Ministry of Finance Order, to the competent district director with jurisdiction over the place for tax payment, by the day preceding the first day of the business year.
  <sup>machine translation, not official</sup>

  **第二項**  前項の場合において、当該事業年度が次の各号に掲げる事業年度に該当するときは、同項の申請書の提出期限は、同項の規定にかかわらず、当該各号に定める日の前日とする。
  <sup>art-122/par-2 · https://japanlaw.org/en/corporation-tax-act/art-122/par-2 · https://japanlaw.org/l/340AC0000000034/art-122/par-2</sup>
  In the case referred to in the preceding paragraph, when the business year falls under any of the business years listed in the following items, the due date for submitting an application form set forth in the paragraph is to be the day preceding the day specified in the relevant item, notwithstanding the provisions of the preceding paragraph:
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **一**  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
    <sup>art-122/par-2/item-1 · https://japanlaw.org/en/corporation-tax-act/art-122/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-122/par-2/item-1</sup>
    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 have elapsed from the day or the last day of the business year;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **二**  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
    <sup>art-122/par-2/item-2 · https://japanlaw.org/en/corporation-tax-act/art-122/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-122/par-2/item-2</sup>
    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, newly commenced a profit-making business:The earlier day of either the day on which three months have elapsed from the day or the last day of the business year;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **三**  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
    <sup>art-122/par-2/item-3 · https://japanlaw.org/en/corporation-tax-act/art-122/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-122/par-2/item-3</sup>
    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 elapsed from that day or the last day of the business year;
    <sup>machine translation, not official</sup>

      **イ**  公共法人に該当していた収益事業を行う公益法人等　当該公益法人等に該当することとなつた日
      <sup>art-122/par-2/item-3/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-122/par-2/item-3/sub-1 · https://japanlaw.org/l/340AC0000000034/art-122/par-2/item-3/sub-1</sup>
      a public interest corporation, etc. conducting a profit-making business that was a public service corporation: the date on which it became that public interest corporation, etc.;
      <sup>machine translation, not official</sup>

      **ロ**  公共法人又は収益事業を行つていない公益法人等に該当していた普通法人又は協同組合等　当該普通法人又は協同組合等に該当することとなつた日
      <sup>art-122/par-2/item-3/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-122/par-2/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/art-122/par-2/item-3/sub-2</sup>
      an ordinary corporation or a cooperative, etc. that was a public service corporation or a public interest corporation, etc. not conducting a profit-making business: the date on which it became that ordinary corporation or cooperative, etc.
      <sup>machine translation, not official</sup>

    **四**  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おける当該事業年度の翌事業年度　当該設立等の日以後三月を経過した日と当該翌事業年度終了の日とのうちいずれか早い日
    <sup>art-122/par-2/item-4 · https://japanlaw.org/en/corporation-tax-act/art-122/par-2/item-4 · https://japanlaw.org/l/340AC0000000034/art-122/par-2/item-4</sup>
    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: the day on which an ordinary corporation or cooperative, etc., which is a domestic corporation, was established; the day on which a public interest corporation, etc. or an association or foundation without juridical personality, which is a domestic corporation, newly commenced a profit-making business; or the day specified in (a) or (b) of the preceding item in accordance with the category of corporation listed in (a) or (b) of that item (hereinafter referred to as the "date of establishment, etc." in this item); the business year following the business years prescribed in the preceding three items: The earlier day of either the day on which three months have elapsed from the date of establishment, etc. or the last day of the following business year.
    <sup>machine translation, not official</sup>

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## Cites
- art-122/par-1: 前条第一項 → 法人税法 第百二十一条第一項 (Article 121, paragraph (1)), art-121/par-1 — https://japanlaw.org/en/corporation-tax-act/art-121/par-1 · https://japanlaw.org/l/340AC0000000034/art-121/par-1
- art-122/par-2: 前項 → 法人税法 第百二十二条第一項 (Article 122, paragraph (1)), art-122/par-1 — https://japanlaw.org/en/corporation-tax-act/art-122/par-1 · https://japanlaw.org/l/340AC0000000034/art-122/par-1
- art-122/par-2/item-4: 前号 → 法人税法 第百二十二条第二項第三号 (Article 122, paragraph (2), item (iii)), art-122/par-2/item-3 — https://japanlaw.org/en/corporation-tax-act/art-122/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-122/par-2/item-3
- art-122/par-2/item-4: この号 → 法人税法 第百二十二条第二項第四号 (Article 122, paragraph (2), item (iv)), art-122/par-2/item-4 — https://japanlaw.org/en/corporation-tax-act/art-122/par-2/item-4 · https://japanlaw.org/l/340AC0000000034/art-122/par-2/item-4

## Cited by

8 provisions cite this one. No official source publishes this direction.

- 法人税法 第百二十二条第二項（青色申告の承認の申請） — https://japanlaw.org/en/corporation-tax-act/art-122/par-2 · https://japanlaw.org/l/340AC0000000034/art-122/par-2
- 法人税法 第百二十二条第二項第四号（青色申告の承認の申請） — https://japanlaw.org/en/corporation-tax-act/art-122/par-2/item-4 · https://japanlaw.org/l/340AC0000000034/art-122/par-2/item-4
- 法人税法 第百二十三条第一項（青色申告の承認申請の却下） — https://japanlaw.org/en/corporation-tax-act/art-123/par-1 · https://japanlaw.org/l/340AC0000000034/art-123/par-1
- 法人税法 第百二十三条第一項第一号（青色申告の承認申請の却下） — https://japanlaw.org/en/corporation-tax-act/art-123/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-123/par-1/item-1
- 法人税法 第百二十四条第一項（青色申告の承認等の通知） — https://japanlaw.org/en/corporation-tax-act/art-124/par-1 · https://japanlaw.org/l/340AC0000000034/art-124/par-1
- 法人税法 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） — https://japanlaw.org/en/corporation-tax-act/art-125/par-1 · https://japanlaw.org/l/340AC0000000034/art-125/par-1
- 法人税法 第百四十六条第二項 — https://japanlaw.org/en/corporation-tax-act/art-146/par-2 · https://japanlaw.org/l/340AC0000000034/art-146/par-2
- 法人税法 附則第三十六条第二項（青色申告に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-36/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-36/par-2

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-051, translated 2026-10-08
- This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08