# 法人税法 / Corporation Tax Act — 第百二十五条 (Article 125) - 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: 第百二十五条 (Article 125)（青色申告の承認があつたものとみなす場合） — address `art-125` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-125 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-125 - 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. --- ### 第百二十五条（青色申告の承認があつたものとみなす場合） — (Deemed Approval to File a Blue Return) caption: Ministry of Justice translation — Japanese Law Translation Database System art-125 · https://japanlaw.org/ja/corporation-tax-act/art-125 · https://japanlaw.org/l/340AC0000000034/art-125 **第一項** 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、同項に規定する当該事業年度終了の日（当該事業年度について中間申告書を提出すべき法人（当該法人以外の法人で当該事業年度について第七十二条第一項各号（仮決算をした場合の中間申告書の記載事項等）に掲げる事項を記載した中間申告書を提出できるものを含む。）については、当該事業年度開始の日以後六月を経過する日）までにその申請につき承認又は却下の処分がなかつたときは、その日においてその承認があつたものとみなす。 art-125/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-125/par-1 · https://japanlaw.org/l/340AC0000000034/art-125/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, when neither the approval nor the denial of the application was decided on by the last day of the business year prescribed in the paragraph (with regard to a corporation that is to file an interim return for the business year (including a corporation other than such a corporation that may file an interim return containing the matters listed in the items of Article 72, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts) for the business year), by the day on which six months have elapsed from the first day of the business year), it is deemed that the approval was given as of the day. machine translation, not official **第二項** 第百二十一条第一項（青色申告）の承認を受けていない内国法人が第六十四条の九第一項（通算承認）の規定による承認を受けた場合には、当該承認の効力が生じた日において第百二十一条第一項の承認があつたものとみなす。 art-125/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-125/par-2 · https://japanlaw.org/l/340AC0000000034/art-125/par-2 In the case where a domestic corporation that has not obtained approval set forth in Article 121, paragraph (1) (Blue Returns) has obtained approval under the provisions of Article 64-9, paragraph (1) (Group Tax Sharing Approval), it is deemed that the approval set forth in Article 121, paragraph (1) was given as of the day on which that approval became effective. machine translation, not official --- ## Cites - art-125/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 - art-125/par-1: 第七十二条第一項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1 - art-125/par-2: 第百二十一条第一項 → 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 - art-125/par-2: 第六十四条の九第一項 → 法人税法 第六十四条の九第一項 (Article 64-9, paragraph (1)), art-64-9/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-64-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-9/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 第百四十六条第二項 — https://japanlaw.org/ja/corporation-tax-act/art-146/par-2 · https://japanlaw.org/l/340AC0000000034/art-146/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 - 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