# 法人税法 / Corporation Tax Act — 第百三十条 (Article 130) - 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: 第百三十条 (Article 130)（青色申告書等に係る更正） — address `art-130` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-130 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-130 - 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. --- ### 第百三十条（青色申告書等に係る更正） — (Reassessment Related to a Blue Return) caption: Ministry of Justice translation — Japanese Law Translation Database System art-130 · https://japanlaw.org/ja/corporation-tax-act/art-130 · https://japanlaw.org/l/340AC0000000034/art-130 **第一項** 税務署長は、内国法人の提出した青色申告書に係る法人税の課税標準又は欠損金額の更正をする場合には、その内国法人の帳簿書類を調査し、その調査により当該青色申告書に係る法人税の課税標準又は欠損金額の計算に誤りがあると認められる場合に限り、これをすることができる。ただし、当該青色申告書及びこれに添付された書類に記載された事項によつて、当該課税標準又は欠損金額の計算がこの法律の規定に従つていないことその他その計算に誤りがあることが明らかである場合は、その帳簿書類を調査しないでその更正をすることを妨げない。 art-130/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-130/par-1 · https://japanlaw.org/l/340AC0000000034/art-130/par-1 In the case where the district director of the tax office makes a Reassessment with regard to the tax base of corporation tax or the net operating loss pertaining to a Blue Return that a domestic corporation has filed, they examine the domestic corporation's books and documents and may make the Reassessment only in the case where they find any errors in the calculation of the tax base of corporation tax or the net operating loss pertaining to the Blue Return, based on the results of the examination; provided, however, that in the case where the matters entered in the Blue Return and the documents attached thereto clearly reveal that the calculation of the tax base or the net operating loss is not in accordance with the provisions of this Act or there are any other errors in the calculation, the district director of the tax office is not precluded from making a Reassessment without examining the books and documents. machine translation, not official **第二項** 税務署長は、内国法人の提出した青色申告書に係る法人税の課税標準若しくは欠損金額又は内国法人の各対象会計年度の国際最低課税額に対する法人税、各対象会計年度の国際最低課税残余額に対する法人税若しくは各対象会計年度の国内最低課税額に対する法人税の課税標準の更正をする場合には、その更正に係る国税通則法第二十八条第二項（更正又は決定の手続）に規定する更正通知書にその更正の理由を付記しなければならない。 art-130/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-130/par-2 · https://japanlaw.org/l/340AC0000000034/art-130/par-2 In the case where the district director of the tax office makes a Reassessment with regard to the tax base of corporation tax or the net operating loss pertaining to a Blue Return that a domestic corporation has filed, or with regard to the tax base of corporation tax on the international minimum tax amount for each covered fiscal year, corporation tax on the international minimum tax residual amount for each covered fiscal year, or corporation tax on the domestic minimum tax amount for each covered fiscal year of a domestic corporation, they must additionally enter the reason for the Reassessment in a written notice of Reassessment as prescribed in Article 28, paragraph (2) (Procedures for Reassessment or Determination) of the Act on General Rules for National Taxes. machine translation, not official --- ## Cites - art-130/par-2: 国税通則法第二十八条第二項 → 国税通則法 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-28/par-2 · https://japanlaw.org/l/337AC0000000066/art-28/par-2 ## Cited by 2 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 第五十八条第三項（青色申告） — https://japanlaw.org/ja/reconstruction-funding-act/art-58/par-3 · https://japanlaw.org/l/423AC0000000117/art-58/par-3 - 法人税法 第百四十七条第一項（更正及び決定） — https://japanlaw.org/ja/corporation-tax-act/art-147/par-1 · https://japanlaw.org/l/340AC0000000034/art-147/par-1 --- ## 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