# 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 / Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake — 第二十条 (Article 20)
- Law: 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 (Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake), 平成二十三年法律第百十七号
- English title "Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake": claude-opus-5
- 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: 第二十条 (Article 20)（青色申告） — address `art-20`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/reconstruction-funding-act/art-20
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/423AC0000000117/art-20
- 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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### 第二十条（青色申告） — Blue Returns
caption: machine translation, not official
art-20 · https://japanlaw.org/ja/reconstruction-funding-act/art-20 · https://japanlaw.org/l/423AC0000000117/art-20
**第一項** 所得税法第百四十三条（同法第百六十六条において準用する場合を含む。）の承認を受けている者は、復興特別所得税申告書及び復興特別所得税申告書に係る修正申告書（次項において「復興特別所得税申告書等」という。）について、青色の申告書により提出することができる。
art-20/par-1 · https://japanlaw.org/ja/reconstruction-funding-act/art-20/par-1 · https://japanlaw.org/l/423AC0000000117/art-20/par-1
A person who has obtained the approval referred to in Article 143 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) may file a return of special income tax for reconstruction and an amended return pertaining to a return of special income tax for reconstruction (referred to as a "return of special income tax for reconstruction, etc." in the following paragraph) using a blue-colored return form.
machine translation, not official
**第二項** 個人が所得税法第百五十条第一項（同法第百六十六条において準用する場合を含む。）の規定により同法第百四十三条の承認を取り消された場合には、その取消しに係る同項各号に定める年分以後の各年分の復興特別所得税につきその個人が前項の規定により青色の申告書により提出した復興特別所得税申告書等は、青色申告書（同項の規定により青色の申告書によって提出する復興特別所得税申告書等をいう。）以外の申告書とみなす。
art-20/par-2 · https://japanlaw.org/ja/reconstruction-funding-act/art-20/par-2 · https://japanlaw.org/l/423AC0000000117/art-20/par-2
If an individual's approval referred to in Article 143 of the Income Tax Act has been rescinded pursuant to Article 150, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act), any return of special income tax for reconstruction, etc. that the individual has filed using a blue-colored return form under the preceding paragraph for special income tax for reconstruction for each year on or after the year specified in the relevant item of that paragraph pertaining to that rescission is deemed to be a return other than a blue return (meaning a return of special income tax for reconstruction, etc. filed using a blue-colored return form under that paragraph).
machine translation, not official
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## Cites
- art-20/par-1: 所得税法第百四十三条 → 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
- art-20/par-1: 次項 → 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 (Article 20, paragraph (2)), art-20/par-2 — https://japanlaw.org/ja/reconstruction-funding-act/art-20/par-2 · https://japanlaw.org/l/423AC0000000117/art-20/par-2
- art-20/par-1: 同法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166
- art-20/par-2: 同法第百四十三条 → 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
- art-20/par-2: 所得税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-20/par-2: 同法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166
- art-20/par-2: 前項 → 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 第二十条第一項 (Article 20, paragraph (1)), art-20/par-1 — https://japanlaw.org/ja/reconstruction-funding-act/art-20/par-1 · https://japanlaw.org/l/423AC0000000117/art-20/par-1
## Cited by
2 provisions cite this one. No official source publishes this direction.
- 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 第二十条第一項（青色申告） — https://japanlaw.org/ja/reconstruction-funding-act/art-20/par-1 · https://japanlaw.org/l/423AC0000000117/art-20/par-1
- 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 · https://japanlaw.org/l/423AC0000000117/art-20/par-2
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## Sources
- claude-opus-5 — English titles of cited laws, written for this site, written 2026-09-18
- e-Gov 法令検索, Digital Agency (デジタル庁) — 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 — the text in force from 2026-04-01 (https://laws.e-gov.go.jp/law/423AC0000000117/20260401_508AC0000000012), retrieved 2026-10-07
- claude-opus-5-5 — Machine translation, batch reconstruction-funding-act-20261007T184526-006, translated 2026-10-08
- This site's parser, version 167 — 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 — structure, counts, cross-references and defined terms, computed 2026-10-07