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Article 58Keeping of Accounts

第五十八条(帳簿の備付け等)

A business operator (excluding a business operator whose obligation to pay consumption tax is exempted under the provisions of the main clause of Article 9, paragraph (1)) or a special filer is to, as provided by Cabinet Order, keep books, record in them the matters concerning the transfers, etc. of assets, taxable purchases, or taking out of taxable goods (excluding those for which consumption tax is exempted under the provisions of other laws or treaties; the same applies in Article 60) from a bonded area that it has carried out, and retain those books.

事業者(第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。)又は特例申告者は、政令で定めるところにより、帳簿を備え付けてこれにその行つた資産の譲渡等又は課税仕入れ若しくは課税貨物(他の法律又は条約の規定により消費税が免除されるものを除く。第六十条において同じ。)の保税地域からの引取りに関する事項を記録し、かつ、当該帳簿を保存しなければならない。

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