# 法人税法 / Corporation Tax Act — 第百二十四条 (Article 124) - 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: 第百二十四条 (Article 124)（青色申告の承認等の通知） — address `art-124` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-124 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-124 - 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. --- ### 第百二十四条（青色申告の承認等の通知） — (Notice of Approval for Filing a Blue Return) caption: Ministry of Justice translation — Japanese Law Translation Database System art-124 · https://japanlaw.org/ja/corporation-tax-act/art-124 · https://japanlaw.org/l/340AC0000000034/art-124 **第一項** 税務署長は、第百二十二条第一項（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、その申請につき承認又は却下の処分をするときは、その申請をした内国法人に対し、書面によりその旨を通知する。 art-124/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-124/par-1 · https://japanlaw.org/l/340AC0000000034/art-124/par-1 In the case where an application form set forth in Article 122, paragraph (1) (Application for Approval to File a Blue Return) has been submitted, the district director of the tax office, when giving their approval or denying the application, notifies the domestic corporation that made the application to that effect, in writing. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-124/par-1: 第百二十二条第一項 → 法人税法 第百二十二条第一項 (Article 122, paragraph (1)), art-122/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-122/par-1 · https://japanlaw.org/l/340AC0000000034/art-122/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 法人税法 第七十五条の四第三項（電子情報処理組織による申告） — https://japanlaw.org/ja/corporation-tax-act/art-75-4/par-3 · https://japanlaw.org/l/340AC0000000034/art-75-4/par-3 - 法人税法 第八十二条の七第三項（電子情報処理組織による申告） — https://japanlaw.org/ja/corporation-tax-act/art-82-7/par-3 · https://japanlaw.org/l/340AC0000000034/art-82-7/par-3 - 法人税法 第八十二条の十五第二項（電子情報処理組織による申告） — https://japanlaw.org/ja/corporation-tax-act/art-82-15/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-15/par-2 - 法人税法 第八十二条の二十三第二項（電子情報処理組織による申告） — https://japanlaw.org/ja/corporation-tax-act/art-82-23/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-23/par-2 --- ## 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 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08