# 法人税法 / Corporation Tax Act — 第三十四条 (Supplementary Provisions, Article 34) - 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: 第三十四条 (Supplementary Provisions, Article 34)（青色申告に関する経過措置） — address `suppl-4261-10/art-34` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-34 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-34 - 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. --- ### 第三十四条（青色申告に関する経過措置） — Transitional Measures Concerning Blue Returns caption: machine translation, not official suppl-4261-10/art-34 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-34 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-34 **第一項** 新法人税法第百四十六条第一項において準用する新法人税法第百二十二条第二項の規定は、外国法人の平成二十八年四月一日以後に開始する事業年度が同項各号に掲げる事業年度に該当する場合の同条第一項に規定する申請書の提出について適用し、外国法人の同日前に開始した事業年度が旧法人税法第百四十六条第一項において準用する旧法人税法第百二十二条第二項各号に掲げる事業年度に該当する場合の同条第一項に規定する申請書の提出については、なお従前の例による。 suppl-4261-10/art-34/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-34/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-34/par-1 The provisions of Article 122, paragraph (2) of the New Corporation Tax Act as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the New Corporation Tax Act apply to the submission of the application form prescribed in Article 122, paragraph (1) of the New Corporation Tax Act in the case where a business year of a foreign corporation beginning on or after April 1, 2016 falls under any of the business years listed in the items of Article 122, paragraph (2) of the New Corporation Tax Act, and the provisions then in force continue to govern the submission of the application form prescribed in Article 122, paragraph (1) of the Former Corporation Tax Act in the case where a business year of a foreign corporation that began before that date falls under any of the business years listed in the items of Article 122, paragraph (2) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the Former Corporation Tax Act. machine translation, not official **第二項** 新法人税法第百四十六条第一項において準用する新法人税法第百二十三条の規定は、外国法人の平成二十八年四月一日以後に開始する事業年度以後の各事業年度に係る帳簿書類につき同条第二号に該当する事実がある場合について適用し、外国法人の同日前に開始した事業年度以前の各事業年度に係る帳簿書類につき旧法人税法第百四十六条第一項において準用する旧法人税法第百二十三条第二号に該当する事実がある場合については、なお従前の例による。 suppl-4261-10/art-34/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-34/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-34/par-2 The provisions of Article 123 of the New Corporation Tax Act as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the New Corporation Tax Act apply in the case where there are facts falling under item (ii) of that Article with regard to the books and documents pertaining to each business year on or after a business year of a foreign corporation beginning on or after April 1, 2016, and the provisions then in force continue to govern the case where there are facts falling under item (ii) of Article 123 of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the Former Corporation Tax Act with regard to the books and documents pertaining to each business year on or before a business year of a foreign corporation that began before that date. machine translation, not official **第三項** 新法人税法第百四十六条第一項において準用する新法人税法第百二十七条第一項の規定は、外国法人の平成二十八年四月一日以後に開始する事業年度に係る同項に規定する承認の取消しについて適用し、外国法人の同日前に開始した事業年度に係る旧法人税法第百四十六条第一項において準用する旧法人税法第百二十七条第一項に規定する承認の取消しについては、なお従前の例による。 suppl-4261-10/art-34/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-34/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-34/par-3 The provisions of Article 127, paragraph (1) of the New Corporation Tax Act as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the New Corporation Tax Act apply to the rescission of approval prescribed in that paragraph pertaining to a business year of a foreign corporation beginning on or after April 1, 2016, and the provisions then in force continue to govern the rescission of approval prescribed in Article 127, paragraph (1) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the Former Corporation Tax Act pertaining to a business year of a foreign corporation that began before that date. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第一条第一項第六号ロ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-1/par-1/item-6/sub-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 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-122, 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