Order for Enforcement of the Consumption Tax Act
Article 71, paragraph (1)
第七十一条第一項
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
A business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Act) must keep books and record in them, in an orderly and clear manner, the matters specified by Ministry of Finance Order concerning the transfers, etc. of assets or taxable purchases it has carried out or the taking out of taxable goods (excluding those for which consumption tax is exempted under the provisions of laws or treaties; the same applies hereinafter in this Chapter) from a bonded area.
事業者（法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）は、帳簿を備え付けてこれにその行つた資産の譲渡等又は課税仕入れ若しくは課税貨物（法律又は条約の規定により消費税が免除されるものを除く。以下この章において同じ。）の保税地域からの引取りに関する財務省令で定める事項を整然と、かつ、明瞭に記録しなければならない。
A business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Act) must keep books and record in them, in an orderly and clear manner, the matters specified by Ministry of Finance Order concerning the transfers, etc. of assets or taxable purchases it has carried out or the taking out of taxable goods (excluding those for which consumption tax is exempted under the provisions of Article 8-2, paragraph (1) of the Act or other laws or treaties; the same applies hereinafter in this Chapter) from a bonded area.
事業者（法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）は、帳簿を備え付けてこれにその行つた資産の譲渡等又は課税仕入れ若しくは課税貨物（法第八条の二第一項その他の法律又は条約の規定により消費税が免除されるものを除く。以下この章において同じ。）の保税地域からの引取りに関する財務省令で定める事項を整然と、かつ、明瞭に記録しなければならない。