# 所得税法 / Income Tax Act — 第百四十四条 (Article 144) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-144. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income 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: 第百四十四条 (Article 144)（青色申告の承認の申請） — address `art-144` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-144 - e-Gov law ID: 340AC0000000033 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第百四十四条（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-144 · https://japanlaw.org/ja/income-tax-act/art-144 **第一項** その年分以後の各年分の所得税につき前条の承認を受けようとする居住者は、その年三月十五日まで（その年一月十六日以後新たに同条に規定する業務を開始した場合には、その業務を開始した日から二月以内）に、当該業務に係る所得の種類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-144/par-1 · https://japanlaw.org/ja/income-tax-act/art-144/par-1 A Resident seeking the approval referred to in the preceding Article for income taxes in and after the current year must submit a paper-based application to the competent district tax office director for the locality in which the Resident pays taxes, indicating the classes of income from business as prescribed in that Article and giving the information prescribed by Ministry of Finance Order, by March 15 of that year (or within two months from the day on which the Resident commences business as prescribed in that Article, if the Resident commences that business on or after January 16 of the relevant year). Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-144/par-1: 前条 → 所得税法 第百四十三条 (Article 143), art-143 — https://japanlaw.org/ja/income-tax-act/art-143 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 所得税法 第百四十五条第一項（青色申告の承認申請の却下） — https://japanlaw.org/ja/income-tax-act/art-145/par-1 - 所得税法 第百四十六条第一項（青色申告の承認等の通知） — https://japanlaw.org/ja/income-tax-act/art-146/par-1 - 所得税法 第百四十七条第一項（青色申告の承認があつたものとみなす場合） — https://japanlaw.org/ja/income-tax-act/art-147/par-1 - 所得税法 第百六十六条第一項（申告、納付及び還付） — https://japanlaw.org/ja/income-tax-act/art-166/par-1 - 所得税法 附則第五条第一項（青色申告の承認の申請等に係る経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-3491-15/art-5/par-1 - 所得税法施行規則 第五十五条第一項（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 (e-Gov law ID 340M50000040011) - 所得税法施行規則 第五十五条第一項第一号（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-1 (e-Gov law ID 340M50000040011) - 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 (e-Gov law ID 340M50000040011) - 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 (e-Gov law ID 340M50000040011) - 租税特別措置法 第二十一条第八項 — https://japanlaw.org/ja/special-taxation-measures-act/art-21/par-8 (e-Gov law ID 332AC0000000026) --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05