# 法人税法 / Corporation Tax Act — 第百二十八条 (Article 128) - 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: 第百二十八条 (Article 128)（青色申告の取りやめ） — address `art-128` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-128 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-128 - 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. --- ### 第百二十八条（青色申告の取りやめ） — (Cancellation of a Blue Return) caption: Ministry of Justice translation — Japanese Law Translation Database System art-128 · https://japanlaw.org/en/corporation-tax-act/art-128 · https://japanlaw.org/l/340AC0000000034/art-128 **第一項** 第百二十一条第一項（青色申告）の承認を受けている内国法人（通算法人を除く。）は、当該事業年度以後の各事業年度の同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をやめようとするときは、当該事業年度の第七十四条第一項（確定申告）の規定による申告書の提出期限までに、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届出書を納税地の所轄税務署長に提出しなければならない。この場合において、その届出書の提出があつたときは、当該事業年度以後の各事業年度については、その承認は、その効力を失うものとする。 art-128/par-1 · https://japanlaw.org/en/corporation-tax-act/art-128/par-1 · https://japanlaw.org/l/340AC0000000034/art-128/par-1 A domestic corporation that has obtained approval set forth in Article 121, paragraph (1) (Blue Returns) (excluding a group tax sharing corporation) must, when it wishes to stop filing a return as listed in the items of the paragraph via a Blue Return for each business year on or after the business year, submit a report 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 due date for filing a return under Article 74, paragraph (1) (Final Returns) for the business year. In this case, when the report has been submitted, the approval ceases to be effective with regard to each business year on or after the business year. machine translation, not official --- ## Cites - art-128/par-1: 第百二十一条第一項 → 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-128/par-1: 第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 法人税法 第六十四条の九第一項第五号（通算承認） — https://japanlaw.org/en/corporation-tax-act/art-64-9/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-64-9/par-1/item-5 - 法人税法 第百二十三条第一項第三号（青色申告の承認申請の却下） — https://japanlaw.org/en/corporation-tax-act/art-123/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-123/par-1/item-3 - 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 附則第十五条第一項（青色申告の取りやめに関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-15/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-15/par-1 --- ## 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