# 法人税法 / Corporation Tax Act — 第百二十三条 (Article 123) - 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: 第百二十三条 (Article 123)（青色申告の承認申請の却下） — address `art-123` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-123 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-123 - 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. --- ### 第百二十三条（青色申告の承認申請の却下） — (Denial of Applications for Approval to File a Blue Return) caption: Ministry of Justice translation — Japanese Law Translation Database System art-123 · https://japanlaw.org/en/corporation-tax-act/art-123 · https://japanlaw.org/l/340AC0000000034/art-123 **第一項** 税務署長は、前条第一項の申請書の提出があつた場合において、その申請書を提出した内国法人につき次の各号のいずれかに該当する事実があるときは、その申請を却下することができる。 art-123/par-1 · https://japanlaw.org/en/corporation-tax-act/art-123/par-1 · https://japanlaw.org/l/340AC0000000034/art-123/par-1 In the case where an application form set forth in paragraph (1) of the preceding Article has been filed, the district director of the tax office may deny the application, when there is a fact falling under any of the following, with regard to the domestic corporation that has filed the application form: Ministry of Justice translation — Japanese Law Translation Database System **一** 前条第一項に規定する当該事業年度に係る帳簿書類の備付け、記録又は保存が第百二十六条第一項（青色申告法人の帳簿書類）に規定する財務省令で定めるところに従つて行われていないこと。 art-123/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/art-123/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-123/par-1/item-1 books and documents pertaining to the business year prescribed in paragraph (1) of the preceding Article are not kept, recorded, or preserved as specified by Ordinance of the Ministry of Finance prescribed in Article 126, paragraph (1) (Books and Documents of Corporations Filing Blue Return); Ministry of Justice translation — Japanese Law Translation Database System **二** 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。 art-123/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/art-123/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-123/par-1/item-2 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 transactions or making any other false entry or record; Ministry of Justice translation — Japanese Law Translation Database System **三** 第百二十七条第二項（青色申告の承認の取消し）の規定による通知を受け、又は第百二十八条（青色申告の取りやめ）に規定する届出書の提出をした日以後一年以内にその申請書を提出したこと。 art-123/par-1/item-3 · https://japanlaw.org/en/corporation-tax-act/art-123/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-123/par-1/item-3 where the domestic corporation has submitted the application form within one year after the day on which it received a notice pursuant to the provisions of Article 127, paragraph (2) (Rescission of Approval to File a Blue Return) or it submitted a report prescribed in Article 128 (Cancellation of a Blue Return); or Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-123/par-1: 前条第一項 → 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-123/par-1/item-1: 前条第一項 → 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-123/par-1/item-1: 第百二十六条第一項 → 法人税法 第百二十六条第一項 (Article 126, paragraph (1)), art-126/par-1 — https://japanlaw.org/en/corporation-tax-act/art-126/par-1 · https://japanlaw.org/l/340AC0000000034/art-126/par-1 - art-123/par-1/item-3: 第百二十八条 → 法人税法 第百二十八条 (Article 128), art-128 — https://japanlaw.org/en/corporation-tax-act/art-128 · https://japanlaw.org/l/340AC0000000034/art-128 - art-123/par-1/item-3: 第百二十七条第二項 → 法人税法 第百二十七条第二項 (Article 127, paragraph (2)), art-127/par-2 — https://japanlaw.org/en/corporation-tax-act/art-127/par-2 · https://japanlaw.org/l/340AC0000000034/art-127/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## 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 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08