# 法人税法 / Corporation Tax Act — 第百四十六条 (Article 146)
- 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: 第百四十六条 (Article 146) — address `art-146`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-146
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-146
- 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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### 第百四十六条
art-146 · https://japanlaw.org/ja/corporation-tax-act/art-146 · https://japanlaw.org/l/340AC0000000034/art-146
**第一項** 前編第四章（内国法人に係る青色申告）の規定は、外国法人の提出する確定申告書及び中間申告書並びに退職年金等積立金確定申告書及び退職年金等積立金中間申告書並びにこれらの申告書に係る修正申告書について準用する。
art-146/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-146/par-1 · https://japanlaw.org/l/340AC0000000034/art-146/par-1
The provisions of Part II, Chapter IV (Blue Returns for Domestic Corporations) apply mutatis mutandis to the tax returns, interim returns, tax returns for retirement pension funds, and interim returns for retirement pension funds filed by a foreign corporation, as well as amended returns for any of such returns.
Ministry of Justice translation — Japanese Law Translation Database System
**第二項** 前項の場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第百二十二条第二項第一号（青色申告の承認の申請） 内国法人である普通法人又は協同組合等の設立の日の属する事業年度 恒久的施設を有する外国法人である普通法人の恒久的施設を有することとなつた日の属する事業年度又は恒久的施設を有しない外国法人である普通法人の第百三十八条第一項第四号（国内源泉所得）に規定する事業（第四号において「人的役務提供事業」という。）を国内において開始した日の属する事業年度若しくは当該普通法人の第百四十一条第二号（課税標準）に定める国内源泉所得で同項第四号に掲げる対価以外のものを有することとなつた日の属する事業年度
同日 その恒久的施設を有することとなつた日又はその開始した日若しくはその対価以外のものを有することとなつた日
第百二十二条第二項第二号 収益事業を開始した日 第百四十一条各号に掲げる外国法人の区分に応じ当該各号に定める国内源泉所得で収益事業から生ずるものを有することとなつた日
第百二十二条第二項第四号 内国法人である普通法人若しくは協同組合等の設立の日、 恒久的施設を有しない外国法人である普通法人が人的役務提供事業を国内において開始した日、当該普通法人が第百四十一条第二号に定める国内源泉所得で第百三十八条第一項第四号に掲げる対価以外のものを有することとなつた日又は
収益事業を開始した日又は前号イ若しくはロに掲げる法人の区分に応じそれぞれ同号イ若しくはロに定める日 第百四十一条各号に掲げる外国法人の区分に応じ当該各号に定める国内源泉所得で収益事業から生ずるものを有することとなつた日
設立等の日 申告対象外国法人となつた日
第百二十三条第二号（青色申告の承認申請の却下） 取引 取引（恒久的施設を有する外国法人にあつては、第百三十八条第一項第一号（国内源泉所得）に規定する内部取引に該当するものを含む。第百二十六条第一項及び第百二十七条第一項第三号（青色申告の承認の取消し）において同じ。）
第百二十五条第一項（青色申告の承認があつたものとみなす場合） 第七十二条第一項各号 第百四十四条の四第一項各号又は第二項各号
第百二十七条第一項第四号（青色申告の承認の取消し）及び第百二十八条（青色申告の取りやめ） 第七十四条第一項 第百四十四条の六第一項又は第二項
art-146/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-146/par-2 · https://japanlaw.org/l/340AC0000000034/art-146/par-2
In the case referred to in the preceding paragraph, each term or phrase listed in the middle column of the table below that appears in the provisions listed in the left hand column of the same table is deemed to be replaced with the corresponding term or phrase listed in the right-hand column of the same table.
Article 122, paragraph (2), item (i) (Application for Approval to File a Blue Return) the business year containing the day on which an ordinary corporation or cooperative, etc., which is a domestic corporation, was established the business year containing the day on which an ordinary corporation that is a foreign corporation having a permanent establishment came to have the permanent establishment, or the business year containing the day on which an ordinary corporation that is a foreign corporation not having a permanent establishment commenced in Japan the business prescribed in Article 138, paragraph (1), item (iv) (Domestic Source Income) (referred to as a "personal services business" in item (iv)), or the business year containing the day on which that ordinary corporation came to have domestic source income specified in Article 141, item (ii) (Tax Base) other than the consideration listed in Article 138, paragraph (1), item (iv)
three months have elapsed from the day three months have elapsed from the day on which it came to have the permanent establishment, or from the day on which it commenced the business or the day on which it came to have the income other than the consideration
Article 122, paragraph (2), item (ii) newly commenced a profit-making business newly came to have domestic source income specified in the items of Article 141 in accordance with the category of foreign corporation listed in those items, which arises from a profit-making business
Article 122, paragraph (2), item (iv) the day on which an ordinary corporation or cooperative, etc., which is a domestic corporation, was established; the day on which an ordinary corporation that is a foreign corporation not having a permanent establishment commenced a personal services business in Japan; the day on which that ordinary corporation came to have domestic source income specified in Article 141, item (ii) other than the consideration listed in Article 138, paragraph (1), item (iv); or
newly commenced a profit-making business; or the day specified in (a) or (b) of the preceding item, respectively, in accordance with the category of corporation listed in (a) or (b) of that item newly came to have domestic source income specified in the items of Article 141 in accordance with the category of foreign corporation listed in those items, which arises from a profit-making business
date of establishment, etc. day on which the corporation came to fall under the category of a foreign corporation that is to file a return form
Article 123, item (ii) (Denial of Applications for Approval to File a Blue Return) transactions transactions (including, for a foreign corporation having a permanent establishment, those falling under the category of internal transactions prescribed in Article 138, paragraph (1), item (i) (Domestic Source Income); the same applies in Article 126, paragraph (1) and Article 127, paragraph (1), item (iii) (Rescission of Approval to File a Blue Return))
Article 125, paragraph (1) (Deemed Approval to File a Blue Return) the items of Article 72, paragraph (1) the items of Article 144-4, paragraph (1) or the items of paragraph (2) of that Article
Article 127, paragraph (1), item (iv) (Rescission of Approval to File a Blue Return) and Article 128 (Cancellation of a Blue Return) Article 74, paragraph (1) Article 144-6, paragraph (1) or paragraph (2)
machine translation, not official
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## Cites
- art-146/par-2: 第百二十八条 → 法人税法 第百二十八条 (Article 128), art-128 — https://japanlaw.org/ja/corporation-tax-act/art-128 · https://japanlaw.org/l/340AC0000000034/art-128
- art-146/par-2: 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-146/par-2: 第百二十二条第二項第一号 → 法人税法 第百二十二条第二項第一号 (Article 122, paragraph (2), item (i)), art-122/par-2/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-122/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-122/par-2/item-1
- art-146/par-2: 第二項 → 法人税法 第百四十四条の六第二項 (Article 144-6, paragraph (2)), art-144-6/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-2
- art-146/par-2: 前項 → 法人税法 第百四十六条第一項 (Article 146, paragraph (1)), art-146/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-146/par-1 · https://japanlaw.org/l/340AC0000000034/art-146/par-1
- art-146/par-2: 第百三十八条第一項第四号 → 法人税法 第百三十八条第一項第四号 (Article 138, paragraph (1), item (iv)), art-138/par-1/item-4 — https://japanlaw.org/ja/corporation-tax-act/art-138/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-138/par-1/item-4
- art-146/par-2: 前号 → 法人税法 第百二十二条第二項第三号 (Article 122, paragraph (2), item (iii)), art-122/par-2/item-3 — https://japanlaw.org/ja/corporation-tax-act/art-122/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-122/par-2/item-3
- art-146/par-2: 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-146/par-2: 第百二十六条第一項 → 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-146/par-2: 第百二十五条第一項 → 法人税法 第百二十五条第一項 (Article 125, paragraph (1)), art-125/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-125/par-1 · https://japanlaw.org/l/340AC0000000034/art-125/par-1
- art-146/par-2: 第百四十一条 → 法人税法 第百四十一条 (Article 141), art-141 — https://japanlaw.org/ja/corporation-tax-act/art-141 · https://japanlaw.org/l/340AC0000000034/art-141
- art-146/par-2: 第二項 → 法人税法 第百四十四条の四第二項 (Article 144-4, paragraph (2)), art-144-4/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-144-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-2
- art-146/par-2: 第百二十三条第二号 → 法人税法 第百二十三条第一項第二号 (Article 123, paragraph (1), item (ii)), art-123/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-123/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-123/par-1/item-2
- art-146/par-2: 第百四十四条の六第一項 → 法人税法 第百四十四条の六第一項 (Article 144-6, paragraph (1)), art-144-6/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1
- art-146/par-2: 第百二十二条第二項第二号 → 法人税法 第百二十二条第二項第二号 (Article 122, paragraph (2), item (ii)), art-122/par-2/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-122/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-122/par-2/item-2
- art-146/par-2: 第百四十一条第二号 → 法人税法 第百四十一条第一項第二号 (Article 141, paragraph (1), item (ii)), art-141/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-141/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-2
- art-146/par-2: 第百二十七条第一項第三号 → 法人税法 第百二十七条第一項第三号 (Article 127, paragraph (1), item (iii)), 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
- art-146/par-2: 第百二十二条第二項第四号 → 法人税法 第百二十二条第二項第四号 (Article 122, paragraph (2), item (iv)), art-122/par-2/item-4 — https://japanlaw.org/ja/corporation-tax-act/art-122/par-2/item-4 · https://japanlaw.org/l/340AC0000000034/art-122/par-2/item-4
- art-146/par-2: 第百三十八条第一項第一号 → 法人税法 第百三十八条第一項第一号 (Article 138, paragraph (1), item (i)), art-138/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-138/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-138/par-1/item-1
- art-146/par-2: 第百二十七条第一項第四号 → 法人税法 第百二十七条第一項第四号 (Article 127, paragraph (1), item (iv)), 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
- art-146/par-2: 第百四十四条の四第一項 → 法人税法 第百四十四条の四第一項 (Article 144-4, paragraph (1)), art-144-4/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1
## Cited by
6 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
- 租税特別措置法 第六十七条の十六第五項（外国組合員に対する課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-67-16/par-5 · https://japanlaw.org/l/332AC0000000026/art-67-16/par-5
---
## 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-20261008T111236-061, 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