# 法人税法 / Corporation Tax Act — 第四章 (Part 2, Chapter 4) - 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: 第四章 (Part 2, Chapter 4) — address `pt-2/ch-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/pt-2/ch-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/pt-2/ch-4 - 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. --- ## 第四章　青色申告 — Chapter IV Blue Returns heading: Ministry of Justice translation — Japanese Law Translation Database System pt-2/ch-4 · https://japanlaw.org/ja/corporation-tax-act/pt-2/ch-4 · https://japanlaw.org/l/340AC0000000034/pt-2/ch-4 ### 第百二十一条（青色申告） — (Blue Returns) caption: Ministry of Justice translation — Japanese Law Translation Database System art-121 · https://japanlaw.org/ja/corporation-tax-act/art-121 · https://japanlaw.org/l/340AC0000000034/art-121 **第一項** 内国法人は、納税地の所轄税務署長の承認を受けた場合には、次に掲げる申告書及びこれらの申告書に係る修正申告書を青色の申告書により提出することができる。 art-121/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-121/par-1 · https://japanlaw.org/l/340AC0000000034/art-121/par-1 A domestic corporation may, when having obtained approval from the competent district director with jurisdiction over the place for tax payment, file a return listed as follows and an amended return related thereto via a blue return: Ministry of Justice translation — Japanese Law Translation Database System **一** 中間申告書 art-121/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-121/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-121/par-1/item-1 interim return; Ministry of Justice translation — Japanese Law Translation Database System **二** 確定申告書 art-121/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/art-121/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-121/par-1/item-2 tax return; and Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の承認を受けている内国法人は、次に掲げる申告書及びこれらの申告書に係る修正申告書について、青色の申告書により提出することができる。 art-121/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-121/par-2 · https://japanlaw.org/l/340AC0000000034/art-121/par-2 A domestic corporation that has obtained approval set forth in the preceding paragraph may file a return listed as follows and an amended return related thereto via a Blue Return: machine translation, not official **一** 退職年金等積立金中間申告書 art-121/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-121/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-121/par-2/item-1 interim return for retirement pension funds; Ministry of Justice translation — Japanese Law Translation Database System **二** 退職年金等積立金確定申告書 art-121/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/art-121/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-121/par-2/item-2 final return from for retirement pension funds; Ministry of Justice translation — Japanese Law Translation Database System ### 第百二十二条（青色申告の承認の申請） — (Application for Approval to File a Blue Return) caption: Ministry of Justice translation — Japanese Law Translation Database System art-122 · https://japanlaw.org/ja/corporation-tax-act/art-122 · https://japanlaw.org/l/340AC0000000034/art-122 **第一項** 当該事業年度以後の各事業年度の前条第一項各号に掲げる申告書を青色の申告書により提出することについて同項の承認を受けようとする内国法人は、当該事業年度開始の日の前日までに、当該事業年度開始の日その他財務省令で定める事項を記載した申請書を納税地の所轄税務署長に提出しなければならない。 art-122/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-122/par-1 · https://japanlaw.org/l/340AC0000000034/art-122/par-1 A domestic corporation which wishes to obtain approval set forth in paragraph (1) of the preceding Article for submitting the returns listed in the items of the paragraph in a Blue Return for each business year on or after the business year must submit an application form stating the first day of the business year and any other matters as specified by Ministry of Finance Order, to the competent district director with jurisdiction over the place for tax payment, by the day preceding the first day of the business year. machine translation, not official **第二項** 前項の場合において、当該事業年度が次の各号に掲げる事業年度に該当するときは、同項の申請書の提出期限は、同項の規定にかかわらず、当該各号に定める日の前日とする。 art-122/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-122/par-2 · https://japanlaw.org/l/340AC0000000034/art-122/par-2 In the case referred to in the preceding paragraph, when the business year falls under any of the business years listed in the following items, the due date for submitting an application form set forth in the paragraph is to be the day preceding the day specified in the relevant item, notwithstanding the provisions of the preceding paragraph: Ministry of Justice translation — Japanese Law Translation Database System **一** 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　同日以後三月を経過した日と当該事業年度終了の日とのうちいずれか早い日 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 the business year containing the day on which an ordinary corporation or cooperative, etc., which is a domestic corporation, was established:The earlier day of either the day on which three months have elapsed from the day or the last day of the business year; Ministry of Justice translation — Japanese Law Translation Database System **二** 内国法人である公益法人等又は人格のない社団等の新たに収益事業を開始した日の属する事業年度　同日以後三月を経過した日と当該事業年度終了の日とのうちいずれか早い日 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 the business year containing the day on which a corporation in the public interest, etc. or an association or foundation without juridical personality, which is a domestic corporation, newly commenced a profit-making business:The earlier day of either the day on which three months have elapsed from the day or the last day of the business year; Ministry of Justice translation — Japanese Law Translation Database System **三** 次に掲げる法人の区分に応じそれぞれ次に定める日の属する事業年度　同日以後三月を経過した日と当該事業年度終了の日とのうちいずれか早い日 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 the business year containing the day specified in each of the following in accordance with the category of corporation listed therein: The earlier day of either the day on which three months have elapsed from that day or the last day of the business year; machine translation, not official **イ** 公共法人に該当していた収益事業を行う公益法人等　当該公益法人等に該当することとなつた日 art-122/par-2/item-3/sub-1 · https://japanlaw.org/ja/corporation-tax-act/art-122/par-2/item-3/sub-1 · https://japanlaw.org/l/340AC0000000034/art-122/par-2/item-3/sub-1 a public interest corporation, etc. conducting a profit-making business that was a public service corporation: the date on which it became that public interest corporation, etc.; machine translation, not official **ロ** 公共法人又は収益事業を行つていない公益法人等に該当していた普通法人又は協同組合等　当該普通法人又は協同組合等に該当することとなつた日 art-122/par-2/item-3/sub-2 · https://japanlaw.org/ja/corporation-tax-act/art-122/par-2/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/art-122/par-2/item-3/sub-2 an ordinary corporation or a cooperative, etc. that was a public service corporation or a public interest corporation, etc. not conducting a profit-making business: the date on which it became that ordinary corporation or cooperative, etc. machine translation, not official **四** 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、内国法人である公益法人等若しくは人格のない社団等の新たに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（以下この号において「設立等の日」という。）から前三号に規定する事業年度終了の日までの期間が三月に満たない場合における当該事業年度の翌事業年度　当該設立等の日以後三月を経過した日と当該翌事業年度終了の日とのうちいずれか早い日 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 in the case where the period from the following days to the last day of the business years prescribed in the preceding three items is less than three months: the day on which an ordinary corporation or cooperative, etc., which is a domestic corporation, was established; the day on which a public interest corporation, etc. or an association or foundation without juridical personality, which is a domestic corporation, newly commenced a profit-making business; or the day specified in (a) or (b) of the preceding item in accordance with the category of corporation listed in (a) or (b) of that item (hereinafter referred to as the "date of establishment, etc." in this item); the business year following the business years prescribed in the preceding three items: The earlier day of either the day on which three months have elapsed from the date of establishment, etc. or the last day of the following business year. machine translation, not official ### 第百二十三条（青色申告の承認申請の却下） — (Denial of Applications for Approval to File a Blue Return) caption: Ministry of Justice translation — Japanese Law Translation Database System art-123 · https://japanlaw.org/ja/corporation-tax-act/art-123 · https://japanlaw.org/l/340AC0000000034/art-123 **第一項** 税務署長は、前条第一項の申請書の提出があつた場合において、その申請書を提出し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ときは、その申請を却下することができる。 art-123/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-123/par-1 · https://japanlaw.org/l/340AC0000000034/art-123/par-1 In the case where an application form set forth in paragraph (1) of the preceding Article has been filed, the district director of the tax office may deny the application, when there is a fact falling under any of the following, with regard to the domestic corporation that has filed the application form: Ministry of Justice translation — Japanese Law Translation Database System **一** 前条第一項に規定する当該事業年度に係る帳簿書類の備付け、記録又は保存が第百二十六条第一項（青色申告法人の帳簿書類）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。 art-123/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-123/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-123/par-1/item-1 books and documents pertaining to the business year prescribed in paragraph (1) of the preceding Article are not kept, recorded, or preserved as specified by Ordinance of the Ministry of Finance prescribed in Article 126, paragraph (1) (Books and Documents of Corporations Filing Blue Return); Ministry of Justice translation — Japanese Law Translation Database System **二** その備え付け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ていることその他不実の記載又は記録があると認められる相当の理由があること。 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 there are justifiable grounds for deeming that the books and documents that the domestic corporation keeps contain any entry or record by concealing or falsifying the whole or a part of any transactions or making any other false entry or record; Ministry of Justice translation — Japanese Law Translation Database System **三** 第百二十七条第二項（青色申告の承認の取消し）の規定による通知を受け、又は第百二十八条（青色申告の取りやめ）に規定する届出書の提出をした日以後一年以内にその申請書を提出したこと。 art-123/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/art-123/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-123/par-1/item-3 where the domestic corporation has submitted the application form within one year after the day on which it received a notice pursuant to the provisions of Article 127, paragraph (2) (Rescission of Approval to File a Blue Return) or it submitted a report prescribed in Article 128 (Cancellation of a Blue Return); or Ministry of Justice translation — Japanese Law Translation Database System ### 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 ### 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 ### 第百二十六条（青色申告法人の帳簿書類） — (Books and Documents of Corporations Filing Blue Returns) caption: Ministry of Justice translation — Japanese Law Translation Database System art-126 · https://japanlaw.org/ja/corporation-tax-act/art-126 · https://japanlaw.org/l/340AC0000000034/art-126 **第一項** 第百二十一条第一項（青色申告）の承認を受けている内国法人は、財務省令で定めるところにより、帳簿書類を備え付けてこれにその取引を記録し、かつ、当該帳簿書類を保存しなければならない。 art-126/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-126/par-1 · https://japanlaw.org/l/340AC0000000034/art-126/par-1 A domestic corporation, which has obtained approval set forth in Article 121, paragraph (1) (Blue Returns), must keep books and documents, record transactions therein, and preserve the books and documents, as specified by Ordinance of the Ministry of Finance. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 納税地の所轄税務署長は、必要があると認めるときは、第百二十一条第一項の承認を受けている内国法人に対し、前項に規定する帳簿書類について必要な指示をすることができる。 art-126/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-126/par-2 · https://japanlaw.org/l/340AC0000000034/art-126/par-2 The competent district director with jurisdiction over the place for tax payment may, when they find it necessary, give the necessary instructions to a domestic corporation, which has obtained approval set forth in Article 121, paragraph (1), with regard to its books and documents prescribed in the preceding paragraph. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 前項に定めるもののほか、国税庁長官又は通算法人の納税地の所轄国税局長若しくは所轄税務署長は、必要があると認めるときは、当該通算法人及び他の通算法人に対し、第一項に規定する帳簿書類について必要な指示をすることができる。 art-126/par-3 · https://japanlaw.org/ja/corporation-tax-act/art-126/par-3 · https://japanlaw.org/l/340AC0000000034/art-126/par-3 Beyond what is provided for in the preceding paragraph, the Commissioner of the National Tax Agency, or the competent regional commissioner or the competent district director with jurisdiction over the place for tax payment of a group tax sharing corporation, may, when they find it necessary, give the necessary instructions to the group tax sharing corporation and other group tax sharing corporations with regard to the books and documents prescribed in paragraph (1). machine translation, not official ### 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) caption: Ministry of Justice translation — Japanese Law Translation Database System art-127 · https://japanlaw.org/ja/corporation-tax-act/art-127 · https://japanlaw.org/l/340AC0000000034/art-127 **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。 art-127/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-127/par-1 · https://japanlaw.org/l/340AC0000000034/art-127/par-1 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: machine translation, not official **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 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 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; machine translation, not official **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 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 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; Ministry of Justice translation — Japanese Law Translation Database System **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 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 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; Ministry of Justice translation — Japanese Law Translation Database System **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 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 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. machine translation, not official **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。 art-127/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-127/par-2 · https://japanlaw.org/l/340AC0000000034/art-127/par-2 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. Ministry of Justice translation — Japanese Law Translation Database System **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。 art-127/par-3 · https://japanlaw.org/ja/corporation-tax-act/art-127/par-3 · https://japanlaw.org/l/340AC0000000034/art-127/par-3 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". machine translation, not official **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。 art-127/par-4 · https://japanlaw.org/ja/corporation-tax-act/art-127/par-4 · https://japanlaw.org/l/340AC0000000034/art-127/par-4 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". machine translation, not official ### 第百二十八条（青色申告の取りやめ） — (Cancellation of a Blue Return) caption: Ministry of Justice translation — Japanese Law Translation Database System art-128 · https://japanlaw.org/ja/corporation-tax-act/art-128 · https://japanlaw.org/l/340AC0000000034/art-128 **第一項** 第百二十一条第一項（青色申告）の承認を受けている内国法人（通算法人を除く。）は、当該事業年度以後の各事業年度の同項各号に掲げる申告書を青色の申告書により提出することをやめようとするときは、当該事業年度の第七十四条第一項（確定申告）の規定による申告書の提出期限までに、当該事業年度開始の日その他財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。この場合において、その届出書の提出があつたときは、当該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。 art-128/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-128/par-1 · https://japanlaw.org/l/340AC0000000034/art-128/par-1 A domestic corporation that has obtained approval set forth in Article 121, paragraph (1) (Blue Returns) (excluding a group tax sharing corporation) must, when it wishes to stop filing a return as listed in the items of the paragraph via a Blue Return for each business year on or after the business year, submit a report stating the first day of the business year and any other matters as specified by Ministry of Finance Order, to the competent district director with jurisdiction over the place for tax payment, by the due date for filing a return under Article 74, paragraph (1) (Final Returns) for the business year. In this case, when the report has been submitted, the approval ceases to be effective with regard to each business year on or after the business year. machine translation, not official --- ## Cites - art-121/par-2: 前項 → 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-122/par-1: 前条第一項 → 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-122/par-2: 前項 → 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-122/par-2/item-4: 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-122/par-2/item-4: この号 → 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-123/par-1: 前条第一項 → 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-123/par-1/item-1: 前条第一項 → 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-123/par-1/item-1: 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-123/par-1/item-3: 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-123/par-1/item-3: 第百二十七条第二項 → 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-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 - 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 - art-126/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-126/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-126/par-2: 前項 → 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-126/par-3: 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-126/par-3: 前項 → 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: 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 - art-128/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-128/par-1: 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 --- ## 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