Order for Enforcement of the Consumption Tax Act
Article 61, paragraph (1)
第六十一条第一項
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
削除
A business operator that intends to be subject to the application of Article 40, paragraph (1) of the Act must organize the documents prescribed in paragraph (2) of that Article and retain them (where those documents are electronic or magnetic records (meaning the electronic or magnetic records prescribed in Article 49, paragraph (10); the same applies in the following paragraph), limited to retention by a method specified by Ministry of Finance Order), for seven years from the day following the deadline for filing the final return for the taxable period that includes the day on which it came to fall under the case where consumption tax is imposed on taxable goods prescribed in paragraph (1) of that Article, 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 the transaction.
No English for the wording before the change.
削除法第四十条第一項の規定の適用を受けようとする事業者は、同条第二項に規定する書類を整理し、同条第一項に規定する課税貨物に消費税が課された場合に該当することとなつた日の属する課税期間に係る確定申告書の提出期限の翌日から七年間、これを当該事業者の納税地又はその取引に係る事務所、事業所その他これらに準ずるものの所在地に保存（当該書類が電磁的記録（第四十九条第十項に規定する電磁的記録をいう。次項において同じ。）である場合にあつては、財務省令で定める方法による保存に限る。）をしなければならない。