# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第五十五条 (Article 55)

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- Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号
- English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: MinisterialOrdinance — 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: 第五十五条 (Article 55)（青色申告承認申請書の記載事項） — address `art-55`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-55
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-55
- 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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### 第五十五条（青色申告承認申請書の記載事項） — Matters to Be Stated in a Written Application for Approval to File a Blue Return
<sup>caption: machine translation, not official</sup>
<sup>art-55 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-55 · https://japanlaw.org/l/340M50000040011/art-55</sup>

    **第一項**  法第百四十四条（青色申告の承認の申請）に規定する財務省令で定める事項は、次に掲げる事項とする。
    <sup>art-55/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-55/par-1 · https://japanlaw.org/l/340M50000040011/art-55/par-1</sup>
    The matters specified by Ministry of Finance Order as prescribed in Article 144 (Application for Approval to File a Blue Return) of the Act are the following matters:
    <sup>machine translation, not official</sup>

      **一**  法第百四十四条に規定する申請書を提出する者の氏名及び住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
      <sup>art-55/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-55/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-55/par-1/item-1</sup>
      the name and domicile (residence, if the person has no domicile in Japan) of the person who submits the written application prescribed in Article 144 of the Act, and, if the place of domicile (place of residence, if the person has no domicile in Japan) differs from the place for tax payment, that place for tax payment;
      <sup>machine translation, not official</sup>

      **二**  前号の申請書を提出した後最初に青色申告書を提出しようとする年
      <sup>art-55/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-55/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-55/par-1/item-2</sup>
      the year in which the person intends to submit a Blue Return for the first time after submitting the written application in the preceding item;
      <sup>machine translation, not official</sup>

      **三**  法第百五十条第一項（青色申告の承認の取消し）の規定により青色申告書の提出の承認を取り消され、又は法第百五十一条第一項（青色申告の取りやめ）の規定により青色申告書による申告書の提出をやめる旨の届出書を提出した後再び第一号の申請書を提出しようとする場合には、その取消しに係る同条第二項の規定による通知を受けた日又は取りやめの届出書の提出をした日
      <sup>art-55/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-55/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-55/par-1/item-3</sup>
      if, after the approval to submit a Blue Return was rescinded pursuant to Article 150, paragraph (1) (Rescission of Approval to File a Blue Return) of the Act, or after a written notification to the effect of ceasing to submit returns by Blue Return was submitted pursuant to Article 151, paragraph (1) (Discontinuation of Blue Returns) of the Act, the person intends to submit the written application in item (i) again, the date on which the person received the notice under Article 150, paragraph (2) of the Act pertaining to the rescission, or the date on which the person submitted the written notification of discontinuation;
      <sup>machine translation, not official</sup>

      **四**  その年一月十六日以後新たに法第百四十三条（青色申告）に規定する業務を開始した場合には、その開始した年月日
      <sup>art-55/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-55/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-55/par-1/item-4</sup>
      if the person has newly commenced, on or after January 16 of that year, the business prescribed in Article 143 (Blue Returns) of the Act, the date of commencement;
      <sup>machine translation, not official</sup>

      **五**  その他参考となるべき事項
      <sup>art-55/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-55/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-55/par-1/item-5</sup>
      any other matters for reference.
      <sup>machine translation, not official</sup>

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## Cites
- art-55/par-1: 法第百四十四条 → 所得税法 第百四十四条 (Article 144), art-144 — https://japanlaw.org/ja/income-tax-act/art-144 · https://japanlaw.org/l/340AC0000000033/art-144
- art-55/par-1/item-1: 法第百四十四条 → 所得税法 第百四十四条 (Article 144), art-144 — https://japanlaw.org/ja/income-tax-act/art-144 · https://japanlaw.org/l/340AC0000000033/art-144
- art-55/par-1/item-2: 前号 → 所得税法施行規則 第五十五条第一項第一号 (Article 55, paragraph (1), item (i)), art-55/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-55/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-55/par-1/item-1
- art-55/par-1/item-3: 法第百五十条第一項 → 所得税法 第百五十条第一項 (Article 150, paragraph (1)), art-150/par-1 — https://japanlaw.org/ja/income-tax-act/art-150/par-1 · https://japanlaw.org/l/340AC0000000033/art-150/par-1
- art-55/par-1/item-3: 法第百五十一条第一項 → 所得税法 第百五十一条第一項 (Article 151, paragraph (1)), art-151/par-1 — https://japanlaw.org/ja/income-tax-act/art-151/par-1 · https://japanlaw.org/l/340AC0000000033/art-151/par-1
- art-55/par-1/item-3: 第一号 → 所得税法施行規則 第五十五条第一項第一号 (Article 55, paragraph (1), item (i)), art-55/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-55/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-55/par-1/item-1
- art-55/par-1/item-3: 同条第二項 → 所得税法 第百五十一条第二項 (Article 151, paragraph (2)), art-151/par-2 — https://japanlaw.org/ja/income-tax-act/art-151/par-2 · https://japanlaw.org/l/340AC0000000033/art-151/par-2
- art-55/par-1/item-4: 法第百四十三条 → 所得税法 第百四十三条 (Article 143), art-143 — https://japanlaw.org/ja/income-tax-act/art-143 · https://japanlaw.org/l/340AC0000000033/art-143

## Cited by

5 provisions cite this one. No official source publishes this direction.

- 所得税法施行規則 第五十五条第一項第二号（青色申告承認申請書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-55/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-55/par-1/item-2
- 所得税法施行規則 第五十五条第一項第三号（青色申告承認申請書の記載事項） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-55/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-55/par-1/item-3
- 所得税法施行規則 附則第四項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3499-25/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3499-25/par-4
- 所得税法施行規則 附則第三十五条第一項（青色申告承認申請書の記載事項に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-35/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-35/par-1
- 所得税法施行規則 附則第六条第一項（特別な評価の方法の承認申請書の記載事項等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-6/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-039, translated 2026-10-28
- This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27