1 article
Article 77Special Provisions on Matters to Be Stated in Books of the National Government, Local Governments, etc.
第七十七条（国、地方公共団体等の帳簿の記載事項の特例）
With respect to the application of Article 58 of the Act to the national government or a local government prescribed in Article 60, paragraph (4) of the Act, a corporation listed in Appended Table 3 of the Act, a public interest trust trustee, or an association or foundation without legal personality, the books referred to in Article 58 of the Act must also record, in addition to the matters prescribed in that Article, the matters specified by Ministry of Finance Order concerning the specified income prescribed in Article 60, paragraph (4) of the Act and the income set out in the items of Article 75, paragraph (1).
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