# 法人税法 / Corporation Tax Act — 第十五条 (Supplementary Provisions, Article 15) - 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: 第十五条 (Supplementary Provisions, Article 15)（青色申告の取りやめに関する経過措置） — address `suppl-5051-3/art-15` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-15 - 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. --- ### 第十五条（青色申告の取りやめに関する経過措置） — Transitional Measures for Discontinuation of Blue Returns caption: machine translation, not official suppl-5051-3/art-15 · https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-15 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-15 **第一項** 新法人税法第百二十八条（新法人税法第百四十六条第一項において準用する場合を含む。以下この条において同じ。）の規定は、法人の令和八年一月一日以後に開始する事業年度の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をやめようとする場合における新法人税法第百二十八条の届出書の提出について適用し、法人の同日前に開始した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場合における旧法人税法第百二十八条（法人税法第百四十六条第一項において準用する場合を含む。）の届出書の提出については、なお従前の例による。 suppl-5051-3/art-15/par-1 · 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 The provisions of Article 128 of the New Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the New Corporation Tax Act; hereinafter the same applies in this Article) apply to the submission of a report under Article 128 of the New Corporation Tax Act in the case where a corporation wishes to stop filing a return listed in the items of Article 121, paragraph (1) of the Corporation Tax Act via a Blue Return for a business year beginning on or after January 1, 2026, and with regard to the submission of a report under Article 128 of the Former Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the Corporation Tax Act) in the case where a corporation wishes to stop filing a return listed in the items of that paragraph via a Blue Return for a business year that began before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-5051-3/art-15/par-1: 新法人税法第百二十八条 → 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 - suppl-5051-3/art-15/par-1: 新法人税法第百四十六条第一項 → 法人税法 第百四十六条第一項 (Article 146, paragraph (1)), art-146/par-1 — https://japanlaw.org/en/corporation-tax-act/art-146/par-1 · https://japanlaw.org/l/340AC0000000034/art-146/par-1 - suppl-5051-3/art-15/par-1: この条 → 法人税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-5051-3/art-15 — https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-15 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-15 - suppl-5051-3/art-15/par-1: 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 ## Cited by 3 provisions cite 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-5051-3/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-1/par-1/item-6/sub-2 - 法人税法 附則第十二条第一項（短期売買商品等の譲渡損益及び時価評価損益に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-12/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-12/par-1 - 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-20261008T111236-144, translated 2026-10-08 - This site's parser, version 190 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08