Regulation for Enforcement of the Consumption Tax Act
Article 5, paragraph (1)
第五条第一項
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
Those for which proof has been made as specified by Ministry of Finance Order prescribed in Article 7, paragraph (2) of the Act are those for which a business operator that has made a taxable transfer, etc. of assets prescribed in paragraph (1) of that Article that falls under a transfer, etc. of assets listed in the items of that paragraph has made proof, with respect to that taxable transfer, etc. of assets, by organizing the documents or books prescribed in each of the following items in accordance with the category of cases listed in that item, and retaining them for seven years from the day on which two months have elapsed from the day following the last day of the taxable period that includes the day on which the taxable transfer, etc. of assets was made (one month, where the residual assets of a corporation in liquidation (including an association or foundation without legal personality; the same applies hereinafter) have been determined; the same applies in paragraph (3)), at the place for tax payment or at the location of the office, place of business or other similar place related to the transaction (referred to as "office or similar place" in item (i), (a)).
法第七条第二項に規定する財務省令で定めるところにより証明がされたものは、同条第一項に規定する課税資産の譲渡等のうち同項各号に掲げる資産の譲渡等に該当するものを行つた事業者が、当該課税資産の譲渡等につき、次の各号に掲げる場合の区分に応じ当該各号に定める書類又は帳簿を整理し、当該課税資産の譲渡等を行つた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（人格のない社団等を含む。以下同じ。）について残余財産が確定した場合には一月とする。第三項において同じ。）を経過した日から七年間、これを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（第一号イにおいて「事務所等」という。）の所在地に保存することにより証明がされたものとする。
Those for which proof has been made as specified by Ministry of Finance Order prescribed in Article 7, paragraph (2) of the Act are those for which a business operator that has made a taxable transfer, etc. of assets prescribed in paragraph (1) of that Article that falls under a transfer, etc. of assets listed in the items of that paragraph has made proof, with respect to that taxable transfer, etc. of assets, by organizing the documents
or(including electronic or magnetic records pertaining to those documents (meaning the electronic or magnetic records prescribed in Article 2, item (iii) (Definitions) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998); the same applies hereinafter, except in Article 23-3, paragraph (3), item (ii), (b))) or books prescribed in each of the following items in accordance with the category of cases listed in that item, and retaining them for seven years 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 that includes the day on which the taxable transfer, etc. of assets was made(one month, where the residual assets of a corporation in liquidation (including an association or foundation without legal personality; the same applies hereinafter) have been determined; the same applies in paragraph (3)), at the place for tax payment or at the location of the office, place of business or other similar place related to the transaction (referred to as "office or similar place" in item (i), (a)).法第七条第二項に規定する財務省令で定めるところにより証明がされたものは、同条第一項に規定する課税資産の譲渡等のうち同項各号に掲げる資産の譲渡等に該当するものを行つた事業者が、当該課税資産の譲渡等につき、次の各号に掲げる場合の区分に応じ当該各号に定める書類
又は帳簿を整理し、当該課税資産の譲渡等を行つた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（人格のない社団等を含む。以下同じ。）について残余財産が確定した場合には一月とする。第三項において同じ。）を経過した（当該書類に係る電磁的記録（電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律（平成十年法律第二十五号）第二条第三号（定義）に規定する電磁的記録をいう。第二十三条の三第三項第二号ロを除き、以下同じ。）を含む。）又は帳簿を整理し、当該課税資産の譲渡等を行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（第一号イにおいて「事務所等」という。）の所在地に保存することにより証明がされたものとする。