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

(青色申告の承認があつたものとみなす場合)
第百二十五条  第百二十二条第一項（青色申告の承認の申請）の申請書の提出があつた場合において、同項に規定する当該事業年度終了の日（当該事業年度について中間申告書を提出すべき法人については当該事業年度開始の日以後六月を経過する日とし、同条第二項第五号又は第六号の内国法人についてはこれらの号に定める日とし、同項第七号又は第八号の内国法人のうちこれらの号に定める日がこれらの号に掲げる事業年度終了の日後となるものについては当該事業年度終了の日の翌日から二月を経過する日とする。）までにその申請につき承認又は却下の処分がなかつたときは、その日においてその承認があつたものとみなす。

Deemed Approval to File a Blue Return
Article 125  In the case where an application form set forth in Article 122, paragraph (1) (Application for Approval to File a Blue Return) has been submitted, when neither the approval nor the denial of the application was decided on by the last day of the business year prescribed in the paragraph (with regard to a corporation that is to file an interim return for the business year, by the day on which six months have elapsed from the first day of the business year; with regard to a domestic corporation set forth in paragraph (2), item (v) or item (vi) of the Article, by the relevant day specified in these items; and with regard to a domestic corporation set forth in item (vii) or item (viii) of the paragraph, for which the days specified in these items fall after the last day of the business years listed in these items, by the day on which two months have elapsed from the day following the last day of the business year), it is deemed that the approval was given as of the day.