# 所得税法 / Income Tax Act — 第百四十七条 (Article 147) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/art-147. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income 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: 第百四十七条 (Article 147)（青色申告の承認があつたものとみなす場合） — address `art-147` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-147 - e-Gov law ID: 340AC0000000033 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第百四十七条（青色申告の承認があつたものとみなす場合） — (When a Resident Is Deemed to Receive Approval to File a Blue Return) caption: Ministry of Justice translation — Japanese Law Translation Database System art-147 · https://japanlaw.org/en/income-tax-act/art-147 **第一項** 第百四十四条（青色申告の承認の申請）の申請書の提出があつた場合において、その年分以後の各年分の所得税につき第百四十三条（青色申告）の承認を受けようとする年の十二月三十一日（その年十一月一日以後新たに同条に規定する業務を開始した場合には、その年の翌年二月十五日）までにその申請につき承認又は却下の処分がなかつたときは、その日においてその承認があつたものとみなす。 art-147/par-1 · https://japanlaw.org/en/income-tax-act/art-147/par-1 If a paper-based application as referred to in Article 144 (Application for Approval to File a Blue Return) has been submitted but a disposition either approving or denying the application is not reached by December 31 of the year in which the applicant seeks the approval referred to in Article 143 (Blue Returns) for income taxes in and after the current year (or by February 15 of the next year, if the applicant commences business as prescribed in that Article on or after November 1 of the relevant year), approval is deemed to be given on that day. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-147/par-1: 第百四十四条 → 所得税法 第百四十四条 (Article 144), art-144 — https://japanlaw.org/en/income-tax-act/art-144 - art-147/par-1: 第百四十三条 → 所得税法 第百四十三条 (Article 143), art-143 — https://japanlaw.org/en/income-tax-act/art-143 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法 第百六十六条第一項（申告、納付及び還付） — https://japanlaw.org/en/income-tax-act/art-166/par-1 - 租税特別措置法 第七十条の六の八第二項第二号ホ（個人の事業用資産についての贈与税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-2/item-2/sub-5 (e-Gov law ID 332AC0000000026) - 租税特別措置法 第七十条の六の十第二項第二号ニ（個人の事業用資産についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-2/item-2/sub-4 (e-Gov law ID 332AC0000000026) --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05