# 所得税法 / Income Tax Act — 第十二条 (Supplementary Provisions, Article 12) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/suppl-3421-20/art-12. 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: 第十二条 (Supplementary Provisions, Article 12)（青色申告の承認の取消しに関する経過規定） — address `suppl-3421-20/art-12` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/suppl-3421-20/art-12 - 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. --- ### 第十二条（青色申告の承認の取消しに関する経過規定） — Transitional Provisions Concerning Rescission of Approval to File a Blue Return caption: machine translation, not official suppl-3421-20/art-12 · https://japanlaw.org/en/income-tax-act/suppl-3421-20/art-12 **第一項** 新法第百五十条第一項第二号（青色申告の承認の取消し）（新法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の規定は、この法律の施行の日（以下「施行日」という。）以後に同号の規定に該当する事実が生じた場合について適用し、同日前に当該事実が生じた場合については、なお従前の例による。 suppl-3421-20/art-12/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3421-20/art-12/par-1 The provisions of Article 150, paragraph (1), item (ii) (Rescission of Approval to File a Blue Return) of the New Act (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the New Act) apply in the case where a fact falling under the provisions of that item arises on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and the provisions then in force continue to govern the case where such a fact arose before that date. machine translation, not official --- ## Cites - suppl-3421-20/art-12/par-1: 新法第百五十条第一項第二号 → 所得税法 第百五十条第一項第二号 (Article 150, paragraph (1), item (ii)), art-150/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-150/par-1/item-2 - suppl-3421-20/art-12/par-1: 新法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/en/income-tax-act/art-166 --- ## 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-20260918T180319-050, translated 2026-09-18 - This site's parser, version 225 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05