# 法人税法 / Corporation Tax Act — 第三十六条 (Supplementary Provisions, Article 36) - 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: 第三十六条 (Supplementary Provisions, Article 36)（青色申告に関する経過措置） — address `suppl-5021-8/art-36` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-36 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-36 - 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. --- ### 第三十六条（青色申告に関する経過措置） — Transitional Measures for Blue Returns caption: machine translation, not official suppl-5021-8/art-36 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-36 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-36 **第一項** 内国法人が旧法人税法第四条の五第二項の規定により旧法人税法第四条の二の承認を取り消された場合（附則第十六条第二項の規定によりなお従前の例により旧法人税法第四条の二の承認を取り消された場合を含む。）又は旧法人税法第四条の五第三項の承認を受けた場合（附則第十六条第三項の規定によりなお従前の例により旧法人税法第四条の五第三項の承認を受けた場合を含む。）において旧法人税法第百二十二条第二項第六号から第八号までに掲げる事業年度以後の各事業年度の旧法人税法第百二十一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ときにおける旧法人税法第百二十二条第一項の申請書の提出期限及び旧法人税法第百二十五条の規定により承認があったものとみなされる日については、なお従前の例による。 suppl-5021-8/art-36/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-36/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-36/par-1 In the case where the approval under Article 4-2 of the Former Corporation Tax Act of a domestic corporation has been revoked pursuant to the provisions of Article 4-5, paragraph (2) of the Former Corporation Tax Act (including the case where the approval under Article 4-2 of the Former Corporation Tax Act has been revoked as governed by the provisions then in force pursuant to the provisions of Article 16, paragraph (2) of the Supplementary Provisions), or where it has received the approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act (including the case where it has received the approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act as governed by the provisions then in force pursuant to the provisions of Article 16, paragraph (3) of the Supplementary Provisions), when it seeks to obtain the approval set forth in Article 121, paragraph (1) of the Former Corporation Tax Act for filing the returns listed in the items of that paragraph for each business year on or after the business year listed in Article 122, paragraph (2), items (vi) through (viii) of the Former Corporation Tax Act via a Blue Return, the provisions then in force continue to govern the due date for filing the application form under Article 122, paragraph (1) of the Former Corporation Tax Act and the day on which approval is deemed to have been given pursuant to the provisions of Article 125 of the Former Corporation Tax Act. machine translation, not official **第二項** 附則第二十九条第二項の規定の適用を受けた内国法人の最終の連結事業年度の翌事業年度以後の各事業年度の新法人税法第百二十一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ときにおける新法人税法第百二十二条第一項の申請書の提出期限は、同項の規定にかかわらず、当該翌事業年度開始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の前日とする。 suppl-5021-8/art-36/par-2 · 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 The due date for filing the application form under Article 122, paragraph (1) of the New Corporation Tax Act when a domestic corporation to which the provisions of Article 29, paragraph (2) of the Supplementary Provisions have been applied seeks to obtain the approval set forth in Article 121, paragraph (1) of the New Corporation Tax Act for filing the returns listed in the items of that paragraph for each business year on or after the following business year of its final consolidated business year via a Blue Return is, notwithstanding the provisions of Article 122, paragraph (1), the day before whichever is earlier of the day on which three months have elapsed from the first day of that following business year and the last day of that following business year. machine translation, not official **第三項** 附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた内国法人に係る新法人税法第百二十七条の規定の適用については、同条第一項第一号中「前条第一項」とあるのは「前条第一項又は所得税法等の一部を改正する法律（令和二年法律第八号）第三条の規定による改正前の法人税法（以下この項において「旧法人税法」という。）第四条の四第一項（連結法人の帳簿書類の保存）」と、同項第二号中「指示」とあるのは「指示又は旧法人税法第四条の四第二項の規定による国税庁長官、国税局長若しくは税務署長の指示」と、同項第四号中「申告書を」とあるのは「申告書又は旧法人税法第八十一条の二十二第一項（連結確定申告）の規定による申告書を」と、「当該」とあるのは「これらの」と、同条第三項及び第四項中「又は」とあるのは「若しくは」とする。 suppl-5021-8/art-36/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-36/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-36/par-3 With regard to the application of the provisions of Article 127 of the New Corporation Tax Act to a domestic corporation deemed to have received the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions, the phrase "paragraph (1) of the preceding Article" in paragraph (1), item (i) of that Article is deemed to be replaced with "paragraph (1) of the preceding Article or Article 4-4, paragraph (1) (Retention of Books and Documents of Consolidated Corporations) of the Corporation Tax Act prior to the amendment by Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (referred to as the 'Former Corporation Tax Act' in this paragraph)"; the phrase "the instructions of the district director of the tax office given pursuant to the provisions of paragraph (2) of the preceding Article" in item (ii) of that paragraph is deemed to be replaced with "the instructions of the district director of the tax office given pursuant to the provisions of paragraph (2) of the preceding Article or the instructions of the Commissioner of the National Tax Agency, the regional commissioner or the district director given pursuant to the provisions of Article 4-4, paragraph (2) of the Former Corporation Tax Act"; the phrase "a return under Article 74, paragraph (1) (Final Returns)" in item (iv) of that paragraph is deemed to be replaced with "a return under Article 74, paragraph (1) (Final Returns) or a return under Article 81-22, paragraph (1) (Consolidated Final Returns) of the Former Corporation Tax Act", and the phrase "pertaining to the return" with "pertaining to those returns"; and the phrase "又は" (or) in paragraphs (3) and (4) of that Article is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives). machine translation, not official --- ## Cites - suppl-5021-8/art-36/par-1: 附則第十六条第三項 → 法人税法 附則第十六条第三項 (Supplementary Provisions, Article 16, paragraph (3)), suppl-5021-8/art-16/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-16/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-16/par-3 - suppl-5021-8/art-36/par-1: 附則第十六条第二項 → 法人税法 附則第十六条第二項 (Supplementary Provisions, Article 16, paragraph (2)), suppl-5021-8/art-16/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-16/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-16/par-2 - suppl-5021-8/art-36/par-2: 新法人税法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 - suppl-5021-8/art-36/par-2: 新法人税法第百二十二条第一項 → 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 - suppl-5021-8/art-36/par-2: 附則第二十九条第二項 → 法人税法 附則第二十九条第二項 (Supplementary Provisions, Article 29, paragraph (2)), suppl-5021-8/art-29/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-29/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-29/par-2 - suppl-5021-8/art-36/par-3: 新法人税法第百二十七条 → 法人税法 第百二十七条 (Article 127), art-127 — https://japanlaw.org/en/corporation-tax-act/art-127 · https://japanlaw.org/l/340AC0000000034/art-127 - suppl-5021-8/art-36/par-3: 所得税法等の一部を改正する法律（令和二年法律第八号）第三条 → e-Gov law 502AC0000000008, 第三条 (Article 3), art-3 — not held in this collection - suppl-5021-8/art-36/par-3: 同条第一項第一号 → 法人税法 第百二十七条第一項第一号 (Article 127, paragraph (1), item (i)), art-127/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-127/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-127/par-1/item-1 - suppl-5021-8/art-36/par-3: 前条第一項 → 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 - suppl-5021-8/art-36/par-3: 第四項 → 法人税法 第百二十七条第四項 (Article 127, paragraph (4)), art-127/par-4 — https://japanlaw.org/en/corporation-tax-act/art-127/par-4 · https://japanlaw.org/l/340AC0000000034/art-127/par-4 - suppl-5021-8/art-36/par-3: この項 → 法人税法 第百二十七条第一項 (Article 127, paragraph (1)), art-127/par-1 — https://japanlaw.org/en/corporation-tax-act/art-127/par-1 · https://japanlaw.org/l/340AC0000000034/art-127/par-1 - suppl-5021-8/art-36/par-3: 同条第三項 → 法人税法 第百二十七条第三項 (Article 127, paragraph (3)), art-127/par-3 — https://japanlaw.org/en/corporation-tax-act/art-127/par-3 · https://japanlaw.org/l/340AC0000000034/art-127/par-3 - suppl-5021-8/art-36/par-3: 新法人税法第六十四条の九第一項 → 法人税法 第六十四条の九第一項 (Article 64-9, paragraph (1)), art-64-9/par-1 — https://japanlaw.org/en/corporation-tax-act/art-64-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-9/par-1 - suppl-5021-8/art-36/par-3: 附則第二十九条第一項 → 法人税法 附則第二十九条第一項 (Supplementary Provisions, Article 29, paragraph (1)), suppl-5021-8/art-29/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-29/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-29/par-1 - suppl-5021-8/art-36/par-3: 同項第二号 → 法人税法 第百二十七条第一項第二号 (Article 127, paragraph (1), item (ii)), art-127/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-127/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-127/par-1/item-2 - suppl-5021-8/art-36/par-3: 同項第四号 → 法人税法 第百二十七条第一項第四号 (Article 127, paragraph (1), item (iv)), art-127/par-1/item-4 — https://japanlaw.org/en/corporation-tax-act/art-127/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-127/par-1/item-4 ## 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五号ロ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-1/par-1/item-5/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-20261008T111236-140, 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