Japan Tax Guide

Blue Return

Creation date2017/10/20 Last updated2022/07/19


Question: What is “Blue Return” for corporation tax?

Answer: The corporation which satisfies the requirements of tax authorities can apply for Blue Return to enjoy some tax benefits of national corporation income tax.

  There are White Return and Blue Return for the tax filing of corporations.  Those who maintain proper accounts as required under the blue return system and report their income correctly based on those books and records are given certain privileges such as following.

– Losses can be carried over to offset the income for several succeeding years

– Losses can be carried back to offset the income of preceding year, although it is applied to limited corporations mainly SMEs

– Benefits of special tax credit are granted

– Benefits of special depreciation are applicable

– Various kinds of special taxation benefit are applicable

– Tax authorities cannot impose corporation tax based on their own estimation.

 Due to the privileges above, a large number of corporations are filing blue returns.

  The corporation wishing to file a blue return must submit an application to the Tax Office by three months after establishment or prior to the beginning of the fiscal year for which the blue return is to be filed, whichever is earlier.

  The application is usually approved very easily but it may cause the cancellation of approval if the corporation is regarded to fail to fulfill the necessary conditions, for example, the books are not kept in accordance with the statutory requirements or the filing tax return is done behind the statutory due date.

  Blue Return is applied to individual income tax return as well.

  For more detail, please feel free to contact TOMA Consultants Group.

  TOMA Consultants Group English Site      ⇒



Question: 法人税の青色申告とは何ですか?

Answer: 一定の要件を満たす法人は、青色申告の申請をすることにより法人税上の特典を受けることができます。


– 欠損金を繰り越すことによりその後一定期間の所得と相殺できる

– 欠損金を繰り戻すことにより前年度の所得と相殺できる(ただし中小企業など限られた法人のみ)

– 法人税の特別控除を適用可能

– 特別な減価償却方法を適用可能

– その他各種の課税上の特典が受けられる

– 税務当局は推定による課税が制限される