# 所得税法 / Income Tax Act — 第百四十五条 (Article 145) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-145. 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: 第百四十五条 (Article 145)（青色申告の承認申請の却下） — address `art-145` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-145 - 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. --- ### 第百四十五条（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-145 · https://japanlaw.org/ja/income-tax-act/art-145 **第一項** 税務署長は、前条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居住者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-145/par-1 · https://japanlaw.org/ja/income-tax-act/art-145/par-1 If a paper-based application as referred to in the preceding Article is submitted and the facts set forth in any of the following items are present as regards the Resident submitting the paper-based application, the district tax office director may deny the application: Ministry of Justice translation — Japanese Law Translation Database System **一** その年分以後の各年分の所得税につき第百四十三条（青色申告）の承認を受けようとする年における同条に規定する業務に係る帳簿書類の備付け、記録又は保存が第百四十八条第一項（青色申告者の帳簿書類）に規定する財務省令で定めるところに従つて行なわれていないこと。 art-145/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/art-145/par-1/item-1 books and documents pertinent to income taxes in or after the current year in connection with business prescribed in Article 143 (Blue Returns) in the year for which the person seeks the approval referred to in that Article have not been kept, recorded, or kept on file in accordance with what Ministry of Finance Order prescribes as referred to in Article 148, paragraph (1) (Books and Documents of Blue Return Taxpayers); Ministry of Justice translation — Japanese Law Translation Database System **二** その備え付ける前号に規定する帳簿書類に取引の全部又は一部を隠ぺい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-145/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/art-145/par-1/item-2 there are adequate grounds to find the Resident has concealed or falsified all or some transactions when making entries or creating records in the books and documents prescribed in the preceding item which are kept thereby, or to find that those books or documents otherwise contain a false entry or record; Ministry of Justice translation — Japanese Law Translation Database System **三** 第百五十条第二項（青色申告の承認の取消し）の規定による通知を受け、又は第百五十一条第一項（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-145/par-1/item-3 · https://japanlaw.org/ja/income-tax-act/art-145/par-1/item-3 the Resident submits the paper-based application within one year after the day on which the Resident was notified as under Article 150, paragraph (2) (Rescission of Approval to File a Blue Return) or on which the Resident submitted a notification prescribed in Article 151, paragraph (1) (Ceasing to File a Blue Return). Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-145/par-1: 前条 → 所得税法 第百四十四条 (Article 144), art-144 — https://japanlaw.org/ja/income-tax-act/art-144 - art-145/par-1/item-1: 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 - art-145/par-1/item-1: 第百四十八条第一項 → 所得税法 第百四十八条第一項 (Article 148, paragraph (1)), art-148/par-1 — https://japanlaw.org/ja/income-tax-act/art-148/par-1 - art-145/par-1/item-2: 前号 → 所得税法 第百四十五条第一項第一号 (Article 145, paragraph (1), item (i)), art-145/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-145/par-1/item-1 - art-145/par-1/item-3: 第百五十条第二項 → 所得税法 第百五十条第二項 (Article 150, paragraph (2)), art-150/par-2 — https://japanlaw.org/ja/income-tax-act/art-150/par-2 - art-145/par-1/item-3: 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 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 所得税法 第百四十五条第一項第二号（青色申告の承認申請の却下） — https://japanlaw.org/ja/income-tax-act/art-145/par-1/item-2 - 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 附則第十三条第二項（申告、納付及び還付に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4261-10/art-13/par-2 - 租税特別措置法 第七十条の六の十第三項第七号（個人の事業用資産についての相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-10/par-3/item-7 (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