Blue Returns Article 121 A domestic corporation may, when having obtained approval from the competent district director with jurisdiction over the place for tax payment, file a return listed as follows and an amended return related thereto via a blue return:一 中間申告書(i) interim return;二 確定申告書(ii) tax return; and三 清算事業年度予納申告書(iii) return for estimated tax due for a liquidation accounting period.一 退職年金等積立金中間申告書(i) interim return for retirement pension funds;二 退職年金等積立金確定申告書(ii) final return from for retirement pension funds;三 残余財産分配等予納申告書(iii) return for estimated tax due on the distribution of residual property; and四 清算確定申告書(iv) tax return for liquidation.
A domestic corporation that has obtained approval set forth in the preceding paragraph may also file a return listed as follows and an amended return related thereto via a blue return:一 中間申告書(i) interim return;二 確定申告書(ii) tax return; and三 清算事業年度予納申告書(iii) return for estimated tax due for a liquidation accounting period.一 退職年金等積立金中間申告書(i) interim return for retirement pension funds;二 退職年金等積立金確定申告書(ii) final return from for retirement pension funds;三 残余財産分配等予納申告書(iii) return for estimated tax due on the distribution of residual property; and四 清算確定申告書(iv) tax return for liquidation.
