# 法人税法 / Corporation Tax Act — 第百二十七条 (Article 127)

- 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: 第百二十七条 (Article 127)（青色申告の承認の取消し） — address `art-127`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-127
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-127
- 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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### 第百二十七条（青色申告の承認の取消し） — (Rescission of Approval to File a Blue Return)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-127 · https://japanlaw.org/ja/corporation-tax-act/art-127 · https://japanlaw.org/l/340AC0000000034/art-127</sup>

  **第一項**  第百二十一条第一項（青色申告）の承認を受けた内国法人につき次の各号のいずれかに該当する事実がある場合には、納税地の所轄税務署長は、当該各号に定める事業年度まで遡つて、その承認を取り消すことができる。この場合において、その取消しがあつたときは、当該事業年度開始の日以後その内国法人が提出したその承認に係る青色申告書（納付すべき義務が同日前に成立した法人税に係るものを除く。）は、青色申告書以外の申告書とみなす。
  <sup>art-127/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-127/par-1 · https://japanlaw.org/l/340AC0000000034/art-127/par-1</sup>
  In the case where there is any fact falling under the following items with regard to a domestic corporation which has obtained approval set forth in Article 121, paragraph (1) (Blue Returns), the competent district director with jurisdiction over the place for tax payment may rescind the approval retroactively to the business year specified in the relevant item. In this case, when the approval has been rescinded, the Blue Return related to the approval that the domestic corporation submitted on or after the first day of the business year (excluding a Blue Return for corporation tax which the domestic corporation had become obliged to pay prior to the day) is deemed to be a return other than a Blue Return:
  <sup>machine translation, not official</sup>

    **一**  その事業年度に係る帳簿書類の備付け、記録又は保存が前条第一項に規定する財務省令で定めるところに従つて行われていないこと　当該事業年度
    <sup>art-127/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-127/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-127/par-1/item-1</sup>
    the books and documents for the business year have not been kept, recorded, or preserved as specified by Ministry of Finance Order prescribed in paragraph (1) of the preceding Article: the relevant business year;
    <sup>machine translation, not official</sup>

    **二**  その事業年度に係る帳簿書類について前条第二項の規定による税務署長の指示に従わなかつたこと　当該事業年度
    <sup>art-127/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/art-127/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-127/par-1/item-2</sup>
    the domestic corporation has failed to follow the instructions of the district director of the tax office given pursuant to the provisions of paragraph (2) of the preceding Article, with regard to the books and documents for the business year:the relevant business year;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **三**  その事業年度に係る帳簿書類に取引の全部又は一部を隠蔽し又は仮装して記載し又は記録し、その他その記載又は記録をした事項の全体についてその真実性を疑うに足りる相当の理由があること　当該事業年度
    <sup>art-127/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/art-127/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-127/par-1/item-3</sup>
    there are justifiable grounds for deeming that the books and documents for the business year contain any entry or record which conceal or falsify the whole or a part of any transactions or to suspect the credibility of all of the other matters entered or recorded:the relevant business year;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **四**  第七十四条第一項（確定申告）の規定による申告書をその提出期限までに提出しなかつたこと　当該申告書に係る事業年度
    <sup>art-127/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/art-127/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-127/par-1/item-4</sup>
    the domestic corporation has failed to file a return under Article 74, paragraph (1) (Final Returns) by the due date: The business year pertaining to the return.
    <sup>machine translation, not official</sup>

  **第二項**  税務署長は、前項の規定による取消しの処分をする場合には、同項の内国法人に対し、書面によりその旨を通知する。この場合において、その書面には、その取消しの処分の基因となつた事実が同項各号のいずれに該当するかを付記しなければならない。
  <sup>art-127/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-127/par-2 · https://japanlaw.org/l/340AC0000000034/art-127/par-2</sup>
  The district director of the tax office , when rescinding approval pursuant to the provisions of the preceding paragraph, notifies the domestic corporation set forth in the paragraph to that effect, in writing. In this case, the district director of the tax office must in addition, enter in the written notice, which of the items of the paragraph was the cause of the rescission.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第三項**  通算法人に係る第一項の規定の適用については、同項中「当該各号に定める事業年度まで遡つて、その」とあるのは「その」と、「当該事業年度開始の日以後その内国法人が提出したその承認に係る青色申告書（納付すべき義務が同日前に成立した法人税に係るものを除く。）は、青色申告書以外の申告書とみなす」とあるのは「その取消しの処分に係る次項の通知を受けた日の前日（当該前日がその内国法人に係る通算親法人の事業年度終了の日である場合には、当該通知を受けた日）の属する事業年度以後の各事業年度については、その承認は、その効力を失うものとする」と、同項第二号中「の規定による税務署長」とあるのは「又は第三項の規定による国税庁長官、国税局長又は税務署長」とする。
  <sup>art-127/par-3 · https://japanlaw.org/ja/corporation-tax-act/art-127/par-3 · https://japanlaw.org/l/340AC0000000034/art-127/par-3</sup>
  With regard to the application of the provisions of paragraph (1) to a group tax sharing corporation, the phrase "rescind the approval retroactively to the business year specified in the relevant item" in that paragraph is deemed to be replaced with "rescind the approval"; the phrase "the Blue Return related to the approval that the domestic corporation submitted on or after the first day of the business year (excluding a Blue Return for corporation tax which the domestic corporation had become obliged to pay prior to the day) is deemed to be a return other than a Blue Return" is deemed to be replaced with "the approval ceases to be effective with regard to each business year on or after the business year containing the day preceding the day on which the domestic corporation received the notice set forth in the following paragraph pertaining to the disposition of the rescission (or, in the case where that preceding day is the last day of a business year of the group tax sharing parent corporation of the domestic corporation, the day on which it received the notice)"; and the phrase "the district director of the tax office given pursuant to the provisions of paragraph (2) of the preceding Article" in item (ii) of that paragraph is deemed to be replaced with "the Commissioner of the National Tax Agency, the regional commissioner, or the district director of the tax office given pursuant to the provisions of paragraph (2) or paragraph (3) of the preceding Article".
  <sup>machine translation, not official</sup>

  **第四項**  通算法人であつた内国法人に係る第一項の規定の適用については、同項中「定める事業年度」とあるのは「定める事業年度（当該事業年度が第六十四条の九第一項（通算承認）の規定による承認の効力を失つた日の前日（当該前日がその内国法人に係る通算親法人の事業年度終了の日である場合には、当該効力を失つた日）の属する事業年度（以下この項において「失効事業年度」という。）前の事業年度である場合には、当該失効事業年度）」と、同項第二号中「の規定による税務署長」とあるのは「又は第三項の規定による国税庁長官、国税局長又は税務署長」とする。
  <sup>art-127/par-4 · https://japanlaw.org/ja/corporation-tax-act/art-127/par-4 · https://japanlaw.org/l/340AC0000000034/art-127/par-4</sup>
  With regard to the application of the provisions of paragraph (1) to a domestic corporation that was a group tax sharing corporation, the phrase "the business year specified in the relevant item" in that paragraph is deemed to be replaced with "the business year specified in the relevant item (or, in the case where that business year is a business year before the business year containing the day preceding the day on which the approval under the provisions of Article 64-9, paragraph (1) (Group Tax Sharing Approval) ceased to be effective (or, in the case where that preceding day is the last day of a business year of the group tax sharing parent corporation of the domestic corporation, the day on which the approval ceased to be effective) (hereinafter referred to as the 'business year of lapse' in this paragraph), the business year of lapse)"; and the phrase "the district director of the tax office given pursuant to the provisions of paragraph (2) of the preceding Article" in item (ii) of that paragraph is deemed to be replaced with "the Commissioner of the National Tax Agency, the regional commissioner, or the district director of the tax office given pursuant to the provisions of paragraph (2) or paragraph (3) of the preceding Article".
  <sup>machine translation, not official</sup>

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## Cites
- art-127/par-1: 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-127/par-1/item-1: 前条第一項 → 法人税法 第百二十六条第一項 (Article 126, paragraph (1)), art-126/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-126/par-1 · https://japanlaw.org/l/340AC0000000034/art-126/par-1
- art-127/par-1/item-2: 前条第二項 → 法人税法 第百二十六条第二項 (Article 126, paragraph (2)), art-126/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-126/par-2 · https://japanlaw.org/l/340AC0000000034/art-126/par-2
- art-127/par-1/item-4: 第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-127/par-2: 前項 → 法人税法 第百二十七条第一項 (Article 127, paragraph (1)), art-127/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-127/par-1 · https://japanlaw.org/l/340AC0000000034/art-127/par-1
- art-127/par-3: 次項 → 法人税法 第百二十七条第二項 (Article 127, paragraph (2)), art-127/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-127/par-2 · https://japanlaw.org/l/340AC0000000034/art-127/par-2
- art-127/par-3: 第一項 → 法人税法 第百二十七条第一項 (Article 127, paragraph (1)), art-127/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-127/par-1 · https://japanlaw.org/l/340AC0000000034/art-127/par-1
- art-127/par-3: 第三項 → 法人税法 第百二十七条第三項 (Article 127, paragraph (3)), art-127/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-127/par-3 · https://japanlaw.org/l/340AC0000000034/art-127/par-3
- art-127/par-3: 同項第二号 → 法人税法 第百二十七条第一項第二号 (Article 127, paragraph (1), item (ii)), art-127/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-127/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-127/par-1/item-2
- art-127/par-4: 第一項 → 法人税法 第百二十七条第一項 (Article 127, paragraph (1)), art-127/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-127/par-1 · https://japanlaw.org/l/340AC0000000034/art-127/par-1
- art-127/par-4: 第三項 → 法人税法 第百二十七条第三項 (Article 127, paragraph (3)), art-127/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-127/par-3 · https://japanlaw.org/l/340AC0000000034/art-127/par-3
- art-127/par-4: 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
- art-127/par-4: 同項第二号 → 法人税法 第百二十七条第一項第二号 (Article 127, paragraph (1), item (ii)), art-127/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-127/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-127/par-1/item-2

## Cited by

32 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 第六十四条の九第一項第四号（通算承認） — https://japanlaw.org/ja/corporation-tax-act/art-64-9/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-64-9/par-1/item-4
- 法人税法 第六十四条の十第五項（通算制度の取りやめ等） — https://japanlaw.org/ja/corporation-tax-act/art-64-10/par-5 · https://japanlaw.org/l/340AC0000000034/art-64-10/par-5
- 法人税法 第百二十三条第一項第三号（青色申告の承認申請の却下） — https://japanlaw.org/ja/corporation-tax-act/art-123/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-123/par-1/item-3
- 法人税法 第百二十七条第二項（青色申告の承認の取消し） — https://japanlaw.org/ja/corporation-tax-act/art-127/par-2 · https://japanlaw.org/l/340AC0000000034/art-127/par-2
- 法人税法 第百二十七条第三項（青色申告の承認の取消し） — https://japanlaw.org/ja/corporation-tax-act/art-127/par-3 · https://japanlaw.org/l/340AC0000000034/art-127/par-3
- 法人税法 第百二十七条第四項（青色申告の承認の取消し） — https://japanlaw.org/ja/corporation-tax-act/art-127/par-4 · https://japanlaw.org/l/340AC0000000034/art-127/par-4
- 法人税法 第百三十一条第一項（推計による更正又は決定） — https://japanlaw.org/ja/corporation-tax-act/art-131/par-1 · https://japanlaw.org/l/340AC0000000034/art-131/par-1
- 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
- 法人税法 附則第三十六条第三項（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-3 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-36/par-3
- 租税特別措置法 第五十五条第五項第一号（海外投資等損失準備金） — https://japanlaw.org/ja/special-taxation-measures-act/art-55/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-55/par-5/item-1
- 租税特別措置法 第五十五条第五項第二号（海外投資等損失準備金） — https://japanlaw.org/ja/special-taxation-measures-act/art-55/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-55/par-5/item-2
- 租税特別措置法 第五十六条第四項第一号（中小企業事業再編投資損失準備金） — https://japanlaw.org/ja/special-taxation-measures-act/art-56/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-56/par-4/item-1
- 租税特別措置法 第五十六条第四項第二号（中小企業事業再編投資損失準備金） — https://japanlaw.org/ja/special-taxation-measures-act/art-56/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-56/par-4/item-2
- 租税特別措置法 第五十七条の四第四項第一号（特定原子力施設炉心等除去準備金） — https://japanlaw.org/ja/special-taxation-measures-act/art-57-4/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-57-4/par-4/item-1
- 租税特別措置法 第五十七条の四第四項第二号（特定原子力施設炉心等除去準備金） — https://japanlaw.org/ja/special-taxation-measures-act/art-57-4/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-57-4/par-4/item-2
- 租税特別措置法 第五十七条の五第九項第一号（保険会社等の異常危険準備金） — https://japanlaw.org/ja/special-taxation-measures-act/art-57-5/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-9/item-1
- 租税特別措置法 第五十七条の五第九項第二号（保険会社等の異常危険準備金） — https://japanlaw.org/ja/special-taxation-measures-act/art-57-5/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-9/item-2
- 租税特別措置法 第五十七条の七第六項第一号（関西国際空港用地整備準備金） — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-57-7/par-6/item-1
- 租税特別措置法 第五十七条の七第六項第二号（関西国際空港用地整備準備金） — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-57-7/par-6/item-2
- 租税特別措置法 第五十七条の七の二第五項第一号（中部国際空港整備準備金） — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-5/item-1
- 租税特別措置法 第五十七条の七の二第五項第二号（中部国際空港整備準備金） — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-5/item-2
- 租税特別措置法 第五十七条の八第六項第一号（特定船舶に係る特別修繕準備金） — https://japanlaw.org/ja/special-taxation-measures-act/art-57-8/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-6/item-1
- 租税特別措置法 第五十七条の八第六項第二号（特定船舶に係る特別修繕準備金） — https://japanlaw.org/ja/special-taxation-measures-act/art-57-8/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-6/item-2
- 租税特別措置法 第五十八条第六項第一号（探鉱準備金又は海外探鉱準備金） — https://japanlaw.org/ja/special-taxation-measures-act/art-58/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-58/par-6/item-1
- 租税特別措置法 第五十八条第六項第二号（探鉱準備金又は海外探鉱準備金） — https://japanlaw.org/ja/special-taxation-measures-act/art-58/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-58/par-6/item-2
- 租税特別措置法 第六十一条の二第四項第一号（農業経営基盤強化準備金） — https://japanlaw.org/ja/special-taxation-measures-act/art-61-2/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-61-2/par-4/item-1
- 租税特別措置法 第六十一条の二第四項第二号（農業経営基盤強化準備金） — https://japanlaw.org/ja/special-taxation-measures-act/art-61-2/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-61-2/par-4/item-2
- 租税特別措置法 第六十六条の十三第六項第一号（特定事業活動として特別新事業開拓事業者の株式の取得をした場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-66-13/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-6/item-1
- 租税特別措置法 第六十六条の十三第六項第二号（特定事業活動として特別新事業開拓事業者の株式の取得をした場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-66-13/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-6/item-2
- 租税特別措置法 附則第四十三条第五項第一号（原子力発電施設解体準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-43/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-43/par-5/item-1
- 租税特別措置法 附則第四十三条第五項第二号（原子力発電施設解体準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-43/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-43/par-5/item-2

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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