法令翻訳 http://www.japaneselawtranslat...ky=&page=3

(青色申告の承認申請の却下)
第百二十三条  税務署長は、前条第一項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内国法人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。

Denial of Applications for Approval to File a Blue Return
Article 123  In the case where an application form set forth in paragraph (1) of the preceding Article has been filed, the district director of the tax office may deny the application, when there is a fact falling under any of the following, with regard to the domestic corporation that has filed the application form:一  前条第一項に規定する当該事業年度に係る帳簿書類の備付け、記録又は保存が第百二十六条第一項（青色申告法人の帳簿書類）に規定する財務省令で定めるところに従つて行われていないこと。(i)  books and documents pertaining to the business year prescribed in paragraph (1) of the preceding Article are not kept, recorded, or preserved as specified by Ordinance of the Ministry of Finance prescribed in Article 126, paragraph (1) (Books and Documents of Corporations Filing Blue Return);二  その備え付け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。(ii)  there are justifiable grounds for deeming that the books and documents that the domestic corporation keeps contain any entry or record by concealing or falsifying the whole or a part of any transactions or making any other false entry or record;三  第百二十七条第二項（青色申告の承認の取消し）の規定による通知を受け、又は第百二十八条（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。(iii)  where the domestic corporation has submitted the application form within one year after the day on which it received a notice pursuant to the provisions of Article 127, paragraph (2) (Rescission of Approval to File a Blue Return) or it submitted a report prescribed in Article 128 (Cancellation of a Blue Return); or四  第四条の五第一項（連結納税の承認の取消し）の規定により第四条の二（連結納税義務者）の承認が取り消された場合で、その取り消された日以後一年以内にその申請書を提出したこと。(iv)  in the case where the approval set forth in Article 4-2 (Consolidated Taxpayer) was rescinded pursuant to the provisions of Article 4-5, paragraph (1) (Rescission of Approval for Consolidated Taxation), the domestic corporation has submitted the application form within one year after the day on which the approval was rescinded.