Regulation for Enforcement of the Consumption Tax Act
Article 16, paragraph (3)
第十六条第三項
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 under paragraph (1) and the preceding paragraph, for 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 those provisions, may be done by a method determined by the Minister of Finance.
第一項及び前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五年を経過した日以後の期間におけるこれらの規定による保存は、財務大臣の定める方法によることができる。
Retention under
paragraph (1) and the preceding paragraphthe preceding two paragraphs (excluding retention of electronic or magnetic records under those provisions), for the period on or after the day on which five years have elapsed from the dayon 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 those provisions, may be done by a method determined by the Minister of Finance.第一項及び前項前二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に係る確定申告書の提出期限の翌日から五年を経過した日以後の期間におけるこれらの規定による保存（これらの規定による電磁的記録の保存を除く。）は、財務大臣の定める方法によることができる。