Article 70-13Retention of Copies, etc. of Delivered Qualified Invoices

①A qualified invoice issuer that has delivered a qualified invoice, etc. must organize a copy of that qualified invoice, etc. (or, where it has provided an electronic or magnetic record relating to the matters to be stated in the qualified invoice, etc. pursuant to Article 57-4, paragraph (5) of the Act, that electronic or magnetic record) and retain it, for seven years from the day on which two months (one month where the residual assets of a corporation in liquidation have been finalized; the same applies in the following paragraph) have elapsed from the day following the last day of the taxable period that includes the day on which it was delivered (or, where that electronic or magnetic record was provided, the day on which it was provided), at its place for tax payment or at the location of the office, place of business or other equivalent facility relating to the transaction.

②Retention under the preceding paragraph (excluding retention of electronic or magnetic records under that paragraph) during 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 by a method determined by the Minister of Finance.