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

(青色申告の承認申請の却下)
第百四十五条  税務署長は、前条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居住者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 145  If a paper-based application as referred to in the preceding Article is submitted and the facts set forth in any of the following items are present as regards the Resident submitting the paper-based application, the district tax office director may deny the application:一  その年分以後の各年分の所得税につき第百四十三条（青色申告）の承認を受けようとする年における同条に規定する業務に係る帳簿書類の備付け、記録又は保存が第百四十八条第一項（青色申告者の帳簿書類）に規定する財務省令で定めるところに従つて行なわれていないこと。(i)  books and documents pertinent to income taxes in or after the current year in connection with business prescribed in Article 143 (Blue Returns) in the year for which the person seeks the approval referred to in that Article have not been kept, recorded, or kept on file in accordance with what Ministry of Finance Order prescribes as referred to in Article 148, paragraph (1) (Books and Documents of Blue Return Taxpayers);二  その備え付ける前号に規定す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 adequate grounds to find the Resident has concealed or falsified all or some transactions when making entries or creating records in the books and documents prescribed in the preceding item which are kept thereby, or to find that those books or documents otherwise contain a false entry or record;三  第百五十条第二項（青色申告の承認の取消し）の規定による通知を受け、又は第百五十一条第一項（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)  the Resident submits the paper-based application within one year after the day on which the Resident was notified as under Article 150, paragraph (2) (Rescission of Approval to File a Blue Return) or on which the Resident submitted a notification prescribed in Article 151, paragraph (1) (Ceasing to File a Blue Return).