Order for Enforcement of the Consumption Tax Act
Article 71, paragraph (2)
第七十一条第二項
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 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.
前項に規定する事業者は、同項の規定により記録した帳簿を整理し、これをその帳簿の閉鎖の日の属する課税期間の末日の翌日から二月（清算中の法人について残余財産が確定した場合には一月とする。第五項において同じ。）を経過した日から七年間、当該事業者の納税地又はその事業に係る事務所、事業所その他これらに準ずるものの所在地に保存しなければならない。
A 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 offollowing the deadline for filing the final return for 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.前項に規定する事業者は、同項の規定により記録した帳簿を整理し、これをその帳簿の閉鎖の日の属する課税期間
の末日の翌日から二月（清算中の法人について残余財産が確定した場合には一月とする。第五項において同じ。）を経過したに係る確定申告書の提出期限の翌日から七年間、当該事業者の納税地又はその事業に係る事務所、事業所その他これらに準ずるものの所在地に保存しなければならない。