# 所得税法 / Income Tax Act — 第百五十一条 (Article 151) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/art-151. 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: 第百五十一条 (Article 151)（青色申告の取りやめ等） — address `art-151` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-151 - 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. --- ### 第百五十一条（青色申告の取りやめ等） — (Ending Blue Return Filings) caption: Ministry of Justice translation — Japanese Law Translation Database System art-151 · https://japanlaw.org/en/income-tax-act/art-151 **第一項** 第百四十三条（青色申告）の承認を受けている居住者は、その年分以後の各年分の所得税につき青色申告書の提出をやめようとするときは、その年分の所得税に係る確定申告期限までに、その申告をやめようとする年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、当該年分以後の各年分の所得税については、その承認は、その効力を失うものとする。 art-151/par-1 · https://japanlaw.org/en/income-tax-act/art-151/par-1 If a Resident that has been approved as referred to in Article 143 (Blue Returns) seeks to stop filing a Blue Return for income taxes in and after the current year, the Resident must submit a paper-based notification to the competent district director for the locality in which the Resident pays taxes, indicating the year in which the Resident wishes to stop filing a Blue Return and giving the information prescribed by Ministry of Finance Order, by the Filing Deadline for the income tax for the current year. In such a case, once the paper-based notification has been submitted, the approval ceases to be effective for income taxes in and after the relevant year. machine translation, not official **第二項** 第百四十三条の承認を受けている居住者が同条に規定する業務の全部を譲渡し、又は廃止した場合には、その譲渡し、又は廃止した日の属する年の翌年分以後の各年分の所得税については、その承認は、その効力を失うものとする。 art-151/par-2 · https://japanlaw.org/en/income-tax-act/art-151/par-2 If a Resident that has been approved as referred to in Article 143 transfers or discontinues the entirety of business as prescribed in that Article, the approval ceases to be effective for income taxes in and after the year subsequent to that in which the date of the transfer or discontinuance falls. machine translation, not official --- ## Cites - art-151/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 - art-151/par-2: 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 8 provisions cite this one. No official source publishes this direction. - 所得税法 第百四十五条第一項第三号（青色申告の承認申請の却下） — https://japanlaw.org/en/income-tax-act/art-145/par-1/item-3 - 所得税法 附則第五条第一項（青色申告の取りやめ等に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-5051-3/art-5/par-1 - 所得税法施行規則 第五十五条第一項第三号（青色申告承認申請書の記載事項） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-55/par-1/item-3 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第六十六条第一項（青色申告をやめようとする場合の届出） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66/par-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第六十六条第一項第一号（青色申告をやめようとする場合の届出） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66/par-1/item-1 (e-Gov law ID 340M50000040011) - 所得税法施行規則 附則第六条第一項（特別な評価の方法の承認申請書の記載事項等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-6/par-1 (e-Gov law ID 340M50000040011) - 租税特別措置法 第七十条の六の八第三項第五号（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-3/item-5 (e-Gov law ID 332AC0000000026) - 租税特別措置法 第七十条の六の十第三項第五号（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-3/item-5 (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 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-008, translated 2026-09-18 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05