# 所得税法 / Income Tax Act — 第百五十五条 (Article 155) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/art-155. 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: 第百五十五条 (Article 155)（青色申告書に係る更正） — address `art-155` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-155 - 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. --- ### 第百五十五条（青色申告書に係る更正） — (Reassessments Involving Blue Returns) caption: Ministry of Justice translation — Japanese Law Translation Database System art-155 · https://japanlaw.org/en/income-tax-act/art-155 **第一項** 税務署長は、居住者の提出した青色申告書に係る年分の総所得金額、退職所得金額若しくは山林所得金額又は純損失の金額の更正をする場合には、その居住者の帳簿書類を調査し、その調査によりこれらの金額の計算に誤りがあると認められる場合に限り、これをすることができる。ただし、次に掲げる場合は、その帳簿書類を調査しないでその更正をすることを妨げない。 art-155/par-1 · https://japanlaw.org/en/income-tax-act/art-155/par-1 Before Reassessing a Resident's gross income, retirement income, timber income, or Net Loss for a year in which the Resident has filed a Blue Return, the district tax office director examines the Resident's books and documents, and may make the Reassessment only if there are found to be errors in the calculation of those amounts in the course of the examination; provided, however, that the district tax office director is not precluded from making a Reassessment without examining the Resident's books and documents if: Ministry of Justice translation — Japanese Law Translation Database System **一** その更正が不動産所得の金額、事業所得の金額及び山林所得の金額以外の各種所得の金額の計算又は第六十九条（損益通算）、第七十条（純損失の繰越控除）若しくは第七十一条（雑損失の繰越控除）の規定の適用について誤りがあつたことのみに基因するものである場合 art-155/par-1/item-1 · https://japanlaw.org/en/income-tax-act/art-155/par-1/item-1 a Reassessment has become necessary only as a result of errors in the calculation of Income in Each Class other than real property income, business income, and timber income or as a result of an error in the application of Article 69 (Aggregation of Profits and Losses), Article 70 (Deduction for Carryover of Net Loss), or Article 71 (Deduction for Carryover of Casualty Loss); machine translation, not official **二** 当該申告書及びこれに添付された書類に記載された事項によつて、不動産所得の金額、事業所得の金額又は山林所得の金額の計算がこの法律の規定に従つていないことその他その計算に誤りがあることが明らかである場合 art-155/par-1/item-2 · https://japanlaw.org/en/income-tax-act/art-155/par-1/item-2 the information given in the return or the documents accompanying it clearly reveals that the calculation of real property income, business income, or timber income is not in accordance with this Act, or clearly reveals that there is any other error in the calculation thereof. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 税務署長は、居住者の提出した青色申告書に係る年分の総所得金額、退職所得金額若しくは山林所得金額又は純損失の金額の更正（前項第一号に規定する事由のみに基因するものを除く。）をする場合には、その更正に係る国税通則法第二十八条第二項（更正又は決定の手続）に規定する更正通知書にその更正の理由を付記しなければならない。 art-155/par-2 · https://japanlaw.org/en/income-tax-act/art-155/par-2 When Reassessing a Resident's gross income, retirement income, timber income, or Net Loss for a year in which the Resident has filed a Blue Return (other than when doing so only on the grounds prescribed in item (i) of the preceding paragraph), the district director must note the reason for the Reassessment in the written notice of Reassessment as prescribed in Article 28, paragraph (2) (Procedures for Reassessment or Determination) of the Act on General Rules for National Taxes. machine translation, not official --- ## Cites - art-155/par-1/item-1: 第六十九条 → 所得税法 第六十九条 (Article 69), art-69 — https://japanlaw.org/en/income-tax-act/art-69 - art-155/par-1/item-1: 第七十条 → 所得税法 第七十条 (Article 70), art-70 — https://japanlaw.org/en/income-tax-act/art-70 - art-155/par-1/item-1: 第七十一条 → 所得税法 第七十一条 (Article 71), art-71 — https://japanlaw.org/en/income-tax-act/art-71 - art-155/par-2: 前項第一号 → 所得税法 第百五十五条第一項第一号 (Article 155, paragraph (1), item (i)), art-155/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-155/par-1/item-1 - art-155/par-2: 国税通則法第二十八条第二項 → 国税通則法 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-28/par-2 (e-Gov law ID 337AC0000000066) ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法 第百五十五条第二項（青色申告書に係る更正） — https://japanlaw.org/en/income-tax-act/art-155/par-2 - 所得税法 附則第二十二条第一項（更正に関する経過規定） — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-22/par-1 - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第二十二条第二項（更正及び決定） — https://japanlaw.org/en/reconstruction-funding-act/art-22/par-2 (e-Gov law ID 423AC0000000117) --- ## 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-20260918T205718-009, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T212807-001, translated 2026-09-19 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05