# 所得税法 / Income Tax Act — 第百五十条 (Article 150) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-150. 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: 第百五十条 (Article 150)（青色申告の承認の取消し） — address `art-150` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-150 - 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. --- ### 第百五十条（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-150 · https://japanlaw.org/ja/income-tax-act/art-150 **第一項** 第百四十三条（青色申告）の承認を受け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場合には、納税地の所轄税務署長は、当該各号に掲げる年までさかのぼつて、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、その居住者の当該年分以後の各年分の所得税につき提出したその承認に係る青色申告書は、青色申告書以外の申告書とみなす。 art-150/par-1 · https://japanlaw.org/ja/income-tax-act/art-150/par-1 If the facts set forth in any of the following items are present as regards a Resident that has been approved as referred to in Article 143 (Blue Returns), the competent district tax office director for the locality in which the Resident pays taxes may rescind the approval, retroactive to the year set forth in the relevant item. In such a case, once approval is rescinded, any Blue Return that the Resident submits for income taxes in or after the relevant year based on that approval is deemed to be a return other than a Blue Return: Ministry of Justice translation — Japanese Law Translation Database System **一** その年における第百四十三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。　その年 art-150/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/art-150/par-1/item-1 the year's books and documents connected with business as prescribed in Article 143 are not kept, recorded in, 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):the relevant year; Ministry of Justice translation — Japanese Law Translation Database System **二** その年における前号に規定する帳簿書類について第百四十八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。　その年 art-150/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/art-150/par-1/item-2 the Resident fails to follow the instructions of the district tax office director under the provisions of Article 148, paragraph (2), with regard to the year's books and documents as prescribed in the preceding item:the relevant year; Ministry of Justice translation — Japanese Law Translation Database System **三** その年における第一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、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。　その年 art-150/par-1/item-3 · https://japanlaw.org/ja/income-tax-act/art-150/par-1/item-3 there are sufficiently adequate grounds to suspect the Resident of having concealed or falsified all or some transactions when making entries or creating records in the year's books and documents as prescribed in item (i), or to otherwise suspect the credibility of all of the information that the Resident has entered or recorded in those books and documents:the relevant year. Ministry of Justice translation — Japanese Law Translation Database System **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、同項の居住者に対し、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附記しなければならない。 art-150/par-2 · https://japanlaw.org/ja/income-tax-act/art-150/par-2 When reaching a disposition to rescind approval as under the preceding paragraph, the district tax office director must notify the Resident referred to in that paragraph of this via a paper-based notice. In doing so, the district tax office director must append a note to the notice indicating which item of that paragraph the facts constituting the cause of the rescission fall under. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-150/par-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-150/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-150/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-150/par-1/item-2: 前号 → 所得税法 第百五十条第一項第一号 (Article 150, paragraph (1), item (i)), art-150/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-150/par-1/item-1 - art-150/par-1/item-2: 第百四十八条第二項 → 所得税法 第百四十八条第二項 (Article 148, paragraph (2)), art-148/par-2 — https://japanlaw.org/ja/income-tax-act/art-148/par-2 - art-150/par-1/item-3: 第一号 → 所得税法 第百五十条第一項第一号 (Article 150, paragraph (1), item (i)), art-150/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-150/par-1/item-1 - art-150/par-2: 前項 → 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 ## 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第三号（青色申告の承認申請の却下） — https://japanlaw.org/ja/income-tax-act/art-145/par-1/item-3 - 所得税法 第百五十条第一項第二号（青色申告の承認の取消し） — https://japanlaw.org/ja/income-tax-act/art-150/par-1/item-2 - 所得税法 第百五十条第一項第三号（青色申告の承認の取消し） — https://japanlaw.org/ja/income-tax-act/art-150/par-1/item-3 - 所得税法 第百五十条第二項（青色申告の承認の取消し） — https://japanlaw.org/ja/income-tax-act/art-150/par-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 附則第十二条第一項（青色申告の承認の取消しに関する経過規定） — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-12/par-1 - 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 (e-Gov law ID 340M50000040011) - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第二十条第二項（青色申告） — https://japanlaw.org/ja/reconstruction-funding-act/art-20/par-2 (e-Gov law ID 423AC0000000117) - 租税特別措置法 第七十条の六の八第三項第五号（個人の事業用資産についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-8/par-3/item-5 (e-Gov law ID 332AC0000000026) - 租税特別措置法 第七十条の六の十第三項第五号（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-5 (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