# 法人税法 / Corporation Tax Act — 第十五条 (Supplementary Provisions, Article 15) - 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: 第十五条 (Supplementary Provisions, Article 15)（青色申告に関する経過規定） — address `suppl-3401-34/art-15` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34/art-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-15 - 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. --- ### 第十五条（青色申告に関する経過規定） — Transitional Provisions Concerning Blue Returns caption: machine translation, not official suppl-3401-34/art-15 · https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34/art-15 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-15 **第一項** 新法第百二十三条第三号（青色申告の承認申請の却下）（新法第百四十六条第一項（外国法人に対する準用）において準用する場合を含む。）の規定（同号に規定する届出書に係る部分に限る。）は、施行日以後に提出された同号に規定する届出書について適用する。 suppl-3401-34/art-15/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34/art-15/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-15/par-1 The provisions of Article 123, item (iii) of the New Act (Denial of Applications for Approval to File a Blue Return) (including as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the New Act (Mutatis Mutandis Application to Foreign Corporations)) (limited to the part pertaining to the report prescribed in that item) apply to a report prescribed in that item that is submitted on or after the Effective Date. machine translation, not official **第二項** 新法第百二十七条第一項（青色申告の承認の取消し）（新法第百四十六条第一項において準用する場合を含む。）の規定の適用については、当分の間、新法第百二十七条第一項第四号中「又は第百二条第一項（清算中の所得に係る予納申告）の規定による申告書」とあるのは、「若しくは第百二条第一項（清算中の所得に係る予納申告）の規定による申告書又は旧法人税法第十八条、第二十一条若しくは第二十二条の二（旧確定申告書等）の規定による申告書」とする。 suppl-3401-34/art-15/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34/art-15/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-15/par-2 With regard to the application of the provisions of Article 127, paragraph (1) of the New Act (Rescission of Approval to File a Blue Return) (including as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the New Act), for the time being, the phrase "or Article 102, paragraph (1) (Returns for Estimated Tax Due on Income in Liquidation)" in Article 127, paragraph (1), item (iv) of the New Act is deemed to be replaced with "or Article 102, paragraph (1) (Returns for Estimated Tax Due on Income in Liquidation), or a return under Article 18, Article 21 or Article 22-2 of the former Corporation Tax Act (Former Final Returns, etc.)". machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第十七条第一項（政令への委任） — https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34/art-17/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-17/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-20261008T111236-066, 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