# 法人税法 / Corporation Tax Act — 第百二十一条 (Article 121)

- 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: 第百二十一条 (Article 121)（青色申告） — address `art-121`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-121
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-121
- 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.

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### 第百二十一条（青色申告） — (Blue Returns)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-121 · https://japanlaw.org/ja/corporation-tax-act/art-121 · https://japanlaw.org/l/340AC0000000034/art-121</sup>

  **第一項**  内国法人は、納税地の所轄税務署長の承認を受けた場合には、次に掲げる申告書及びこれらの申告書に係る修正申告書を青色の申告書により提出することができる。
  <sup>art-121/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-121/par-1 · https://japanlaw.org/l/340AC0000000034/art-121/par-1</sup>
  A domestic corporation may, when having obtained approval from the competent district director with jurisdiction over the place for tax payment, file a return listed as follows and an amended return related thereto via a blue return:
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **一**  中間申告書
    <sup>art-121/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-121/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-121/par-1/item-1</sup>
    interim return;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **二**  確定申告書
    <sup>art-121/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/art-121/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-121/par-1/item-2</sup>
    tax return; and
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第二項**  前項の承認を受けている内国法人は、次に掲げる申告書及びこれらの申告書に係る修正申告書について、青色の申告書により提出することができる。
  <sup>art-121/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-121/par-2 · https://japanlaw.org/l/340AC0000000034/art-121/par-2</sup>
  A domestic corporation that has obtained approval set forth in the preceding paragraph may file a return listed as follows and an amended return related thereto via a Blue Return:
  <sup>machine translation, not official</sup>

    **一**  退職年金等積立金中間申告書
    <sup>art-121/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-121/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-121/par-2/item-1</sup>
    interim return for retirement pension funds;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **二**  退職年金等積立金確定申告書
    <sup>art-121/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/art-121/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-121/par-2/item-2</sup>
    final return from for retirement pension funds;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Cites
- art-121/par-2: 前項 → 法人税法 第百二十一条第一項 (Article 121, paragraph (1)), art-121/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-121/par-1 · https://japanlaw.org/l/340AC0000000034/art-121/par-1

## Cited by

12 provisions cite this one. No official source publishes this direction.

- 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 第五十八条第一項（青色申告） — https://japanlaw.org/ja/reconstruction-funding-act/art-58/par-1 · https://japanlaw.org/l/423AC0000000117/art-58/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 第五十八条第二項（青色申告） — https://japanlaw.org/ja/reconstruction-funding-act/art-58/par-2 · https://japanlaw.org/l/423AC0000000117/art-58/par-2
- 法人税法 第二条第一項第三十六号（定義） — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-36 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-36
- 法人税法 第百二十一条第二項（青色申告） — https://japanlaw.org/ja/corporation-tax-act/art-121/par-2 · https://japanlaw.org/l/340AC0000000034/art-121/par-2
- 法人税法 第百二十二条第一項（青色申告の承認の申請） — https://japanlaw.org/ja/corporation-tax-act/art-122/par-1 · https://japanlaw.org/l/340AC0000000034/art-122/par-1
- 法人税法 第百二十五条第二項（青色申告の承認があつたものとみなす場合） — https://japanlaw.org/ja/corporation-tax-act/art-125/par-2 · https://japanlaw.org/l/340AC0000000034/art-125/par-2
- 法人税法 第百二十六条第一項（青色申告法人の帳簿書類） — https://japanlaw.org/ja/corporation-tax-act/art-126/par-1 · https://japanlaw.org/l/340AC0000000034/art-126/par-1
- 法人税法 第百二十六条第二項（青色申告法人の帳簿書類） — https://japanlaw.org/ja/corporation-tax-act/art-126/par-2 · https://japanlaw.org/l/340AC0000000034/art-126/par-2
- 法人税法 第百二十七条第一項（青色申告の承認の取消し） — https://japanlaw.org/ja/corporation-tax-act/art-127/par-1 · https://japanlaw.org/l/340AC0000000034/art-127/par-1
- 法人税法 第百二十八条第一項（青色申告の取りやめ） — https://japanlaw.org/ja/corporation-tax-act/art-128/par-1 · https://japanlaw.org/l/340AC0000000034/art-128/par-1
- 法人税法 附則第三十六条第二項（青色申告に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5021-8/art-36/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-36/par-2
- 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/ja/corporation-tax-act/suppl-5051-3/art-15/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-15/par-1

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## 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-20261008T111236-051, translated 2026-10-08
- This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08