Article 71Keeping of Books, etc.

②A business operator prescribed in the preceding paragraph must organize the books recorded pursuant to 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 finalized; the same applies in paragraph (5)) have elapsed from the day following the last day of the taxable period that includes the day on which those books were closed, at the place for tax payment of that business operator or at the location of the office, place of business or other equivalent facility relating to its business.

③A special filer prescribed in Article 58 of the Act (excluding a business operator prescribed in paragraph (1) that is not subject to the application of Article 37, paragraph (1) of the Act; referred to as a "special filer" in the following paragraph) must keep books and record in them, in an orderly and clear manner, the matters specified by Ministry of Finance Order concerning the taking out of taxable goods (limited to taxable goods covered by a special return prescribed in Article 7-2, paragraph (2) (Special Provisions on Declaration) of the Customs Act; referred to as "goods covered by a special return" in the following paragraph) from a bonded area.

④A special filer must organize the books recorded pursuant to the preceding paragraph and retain them, for seven years from the day following the last day of the month following the month that includes the day of import permission for the goods covered by a special return, at the head office or principal office of that special filer, at the location of an office, place of business or other equivalent facility relating to the import transaction of those goods covered by a special return, or at the place of address of that special filer.

⑤Retention of books under paragraph (2) may be by a method determined by the Minister of Finance 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 that paragraph, and retention of books under the preceding paragraph may be by such a method during the period on or after the day on which five years have elapsed from the day following the last day of the month following the month that includes the day of import permission prescribed in that paragraph.