Legal Nature of Applications for Approval of Blue Tax Returns

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  • 青色申告の承認申請の法的性質論
  • アオイロシンコク ノ ショウニン シンセイ ノ ホウテキ セイシツロン

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Abstract

This article first demonstrates that the filing of a “blue return” is an exceptional measure (I) and then describes the purpose of the blue return approval application system (II). Approval is neither mechanical nor automatic. However, applicants can expect to be protected from negligence by the head of the tax office. The article then explains how Article 127 of the Corporate Tax Law is handled along with administrative guidelines regarding revocation of approval for blue returns (III). Ultimately, revocation is done when a person does not meet the requirements for blue return filing. The article shows that (1) denial of an application for approval of a blue return by a person who has filed after the due date for two consecutive fiscal years is likely, and (2) even if approval is granted, the chances of subsequent revocation are high.

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