Order for Enforcement of the Consumption Tax Act
Article 71, paragraph (5)
第七十一条第五項
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
Retention 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.
第二項の規定による帳簿の保存は同項に規定する課税期間の末日の翌日から二月を経過した日から、前項の規定による帳簿の保存は同項に規定する輸入の許可の日の属する月の翌月末日の翌日から、それぞれ五年を経過した日以後の期間においては、財務大臣の定める方法によることができる。
Retention 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 offollowing the deadline for filing the final return for 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.第二項の規定による帳簿の保存は同項に規定する課税期間
の末日の翌日から二月を経過したに係る確定申告書の提出期限の翌日から、前項の規定による帳簿の保存は同項に規定する輸入の許可の日の属する月の翌月末日の翌日から、それぞれ五年を経過した日以後の期間においては、財務大臣の定める方法によることができる。