Article 58-2Matters to Be Stated in Books Relating to Refunds, etc. of Consideration for Sales, etc.
第五十八条の二（売上げに係る対価の返還等に係る帳簿の記載事項等）
A business operator seeking to be subject to the application of Article 38, paragraph (1) of the Act must record the following matters (where the refund, etc. of consideration for sales relates to a business set out in the items of Article 70-11, the matters set out in items (ii) through (iv)) in its books in an orderly and clear manner:
法第三十八条第一項の規定の適用を受けようとする事業者は、次に掲げる事項（売上げに係る対価の返還等が第七十条の十一各号に掲げる事業に係るものである場合には、第二号から第四号までに掲げる事項）を帳簿に整然と、かつ、明瞭に記録しなければならない。
the name or title of the person that received the refund, etc. of consideration for sales;
売上げに係る対価の返還等を受けた者の氏名又は名称
the date on which the refund, etc. of consideration for sales was made;
売上げに係る対価の返還等を行つた年月日
the particulars of the assets or services relating to the taxable transfer, etc. of assets relating to the refund, etc. of consideration for sales (where the taxable transfer, etc. of assets relating to that refund, etc. of consideration for sales is a taxable transfer, etc. of assets subject to the reduced rate, the particulars of the assets and the fact that it is a taxable transfer, etc. of assets subject to the reduced rate);
売上げに係る対価の返還等に係る課税資産の譲渡等に係る資産又は役務の内容（当該売上げに係る対価の返還等に係る課税資産の譲渡等が軽減対象課税資産の譲渡等である場合には、資産の内容及び軽減対象課税資産の譲渡等である旨）
the amount of the refund, etc. of consideration for sales made, classified by differing tax rate.
税率の異なるごとに区分した売上げに係る対価の返還等をした金額
A business operator prescribed in the preceding paragraph must organize the books recorded under that paragraph and retain them, for seven years from the day on which two months (one month, where the residual assets of a corporation in liquidation have been finally determined; the same applies in the following paragraph) have elapsed from the day following the last day of the taxable period that includes the day of their closing, at its place for tax payment or the location of its office, place of business or other equivalent place relating to its transactions.
Retention under the preceding paragraph for the period on or after the day on which five years have elapsed from the day on which two months have elapsed from the day following the last day of the taxable period prescribed in the preceding paragraph may be made by the method determined by the Minister of Finance.
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refund, etc. of consideration for salesmachine translation
「売上げに係る対価の返還等」
A refund, etc. of consideration for sales as defined in Article 38, paragraph (1) of the Consumption Tax Act: a refund of all or part of the tax-inclusive price (税込価額) of a taxable transfer, etc. of assets (課税資産の譲渡等) made in Japan, other than one exempt from consumption tax, or a reduction of the receivable for it, made because the business operator accepted returned goods or gave a discount or rebate.
Defined inArticle 58, paragraph (1)· applies only in this provision and in Article 58, paragraph (2); and Article 58-2, paragraph (1)