noun
blue return; blue-paper income-tax return
A Japanese income tax return filing method that requires proper bookkeeping and allows special deductions. Contrasts with 白色申告 (white return).
See also: 白色申告
青色申告をすると、特別控除を受けられます。
If you file a blue return, you can receive a special deduction.
個人事業主は青色申告のための帳簿をつける必要がある。
Sole proprietors need to keep books for the blue return.