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(青色申告の承認の取消し)
第百二十七条  第百二十一条第一項（青色申告）の承認を受け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場合には、納税地の所轄税務署長は、当該各号に定める事業年度までさかのぼつて、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、当該事業年度開始の日以後その内国法人が提出したその承認に係る青色申告書（納付すべき義務が同日前に成立した法人税に係るものを除く。）は、青色申告書以外の申告書とみなす。

Rescission of Approval to File a Blue Return
Article 127  In the case where there is any fact falling under the following items with regard to a domestic corporation which has obtained approval set forth in Article 121, paragraph (1) (Blue Returns), the competent district director with jurisdiction over the place for tax payment may rescind the approval retroactively to the business year specified in the relevant item.In this case, when the approval has been rescinded, the blue return related to the approval that the domestic corporation submitted on or after the first day of the business year (excluding a blue return for corporation tax which the domestic corporation had become obliged to pay prior to the day) is deemed to be a return other than a blue return:一  その事業年度に係る帳簿書類の備付け、記録又は保存が前条第一項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。当該事業年度(i)  the books and documents for the business year have not been kept, recorded, or preserved as specified by Ordinance of the Ministry of Finance prescribed in paragraph (1) of the preceding Article:the relevant business year;二  その事業年度に係る帳簿書類について前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。当該事業年度(ii)  the domestic corporation has failed to follow the instructions of the district director of the tax office given pursuant to the provisions of paragraph (2) of the preceding Article, with regard to the books and documents for the business year:the relevant business year;三  その事業年度に係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。当該事業年度(iii)  there are justifiable grounds for deeming that the books and documents for the business year contain any entry or record which conceal or falsify the whole or a part of any transactions or to suspect the credibility of all of the other matters entered or recorded:the relevant business year;四  第七十四条第一項（確定申告）又は第百二条第一項（清算中の所得に係る予納申告）の規定による申告書をその提出期限までに提出しなかつたこと。当該申告書に係る事業年度(iv)  the domestic corporation has failed to file a return under Article 74, paragraph (1) (Final Returns) or Article 102, paragraph (1) (Returns for Estimated Tax Due on Income during a Liquidation) by the due date:The business year pertaining to the return; or五  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こと。その取り消された日の前日（当該前日が連結親法人事業年度（第十五条の二第一項（連結事業年度の意義）に規定する連結親法人事業年度をいう。）終了の日である場合には、その取り消された日）の属する事業年度(v)  the approval set forth in Article 4-2 (Consolidated Taxpayers) was rescinded pursuant to the provisions of Article 4-5, paragraph (1) (Rescission of Approval for Consolidated Taxation):The business year containing the day preceding the day on which the approval was rescinded (in the case where the preceding day is the last day of the consolidated parent corporation's business year (meaning the consolidated parent corporation's business year prescribed in Article 15-2, paragraph (1) (Meaning of a Consolidated Business Year)), containing the day on which the approval was rescinded).

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、同項の内国法人に対し、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付記しなければならない。

The district director of the tax office , when rescinding approval pursuant to the provisions of the preceding paragraph, notifies the domestic corporation set forth in the paragraph to that effect, in writing.In this case, the district director of the tax office must in addition, enter in the written notice, which of the items of the paragraph was the cause of the rescission.一  その事業年度に係る帳簿書類の備付け、記録又は保存が前条第一項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。当該事業年度(i)  the books and documents for the business year have not been kept, recorded, or preserved as specified by Ordinance of the Ministry of Finance prescribed in paragraph (1) of the preceding Article:the relevant business year;二  その事業年度に係る帳簿書類について前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。当該事業年度(ii)  the domestic corporation has failed to follow the instructions of the district director of the tax office given pursuant to the provisions of paragraph (2) of the preceding Article, with regard to the books and documents for the business year:the relevant business year;三  その事業年度に係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。当該事業年度(iii)  there are justifiable grounds for deeming that the books and documents for the business year contain any entry or record which conceal or falsify the whole or a part of any transactions or to suspect the credibility of all of the other matters entered or recorded:the relevant business year;四  第七十四条第一項（確定申告）又は第百二条第一項（清算中の所得に係る予納申告）の規定による申告書をその提出期限までに提出しなかつたこと。当該申告書に係る事業年度(iv)  the domestic corporation has failed to file a return under Article 74, paragraph (1) (Final Returns) or Article 102, paragraph (1) (Returns for Estimated Tax Due on Income during a Liquidation) by the due date:The business year pertaining to the return; or五  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こと。その取り消された日の前日（当該前日が連結親法人事業年度（第十五条の二第一項（連結事業年度の意義）に規定する連結親法人事業年度をいう。）終了の日である場合には、その取り消された日）の属する事業年度(v)  the approval set forth in Article 4-2 (Consolidated Taxpayers) was rescinded pursuant to the provisions of Article 4-5, paragraph (1) (Rescission of Approval for Consolidated Taxation):The business year containing the day preceding the day on which the approval was rescinded (in the case where the preceding day is the last day of the consolidated parent corporation's business year (meaning the consolidated parent corporation's business year prescribed in Article 15-2, paragraph (1) (Meaning of a Consolidated Business Year)), containing the day on which the approval was rescinded).