Regulation for Enforcement of the Consumption Tax Act
Article 5, paragraph (3)
第五条第三項
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
The retention under the provisions of paragraph (1) in 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 may be made by a method specified by the Minister of Finance.
第一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同項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。
The retention under the provisions of paragraph (1)
in the period on or after the day on which five years have elapsed from(excluding retention of electronic or magnetic records under the provisions of that paragraph) in the period on or after the day on whichtwo monthsfive years have elapsed from the day following thelast day ofdeadline for filing the final return for the taxable period prescribed in that paragraph may be made by a method specified by the Minister of Finance.第一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同項の規定による保存（同項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。