①A domestic corporation, which has obtained approval set forth in Article 121, paragraph (1) (Blue Returns), must keep books and documents, record transactions therein, and preserve the books and documents, as specified by Ordinance of the Ministry of Finance.

②The competent district director with jurisdiction over the place for tax payment may, when they find it necessary, give the necessary instructions to a domestic corporation, which has obtained approval set forth in Article 121, paragraph (1), with regard to its books and documents prescribed in the preceding paragraph.

③Beyond what is provided for in the preceding paragraph, the Commissioner of the National Tax Agency, or the competent regional commissioner or the competent district director with jurisdiction over the place for tax payment of a group tax sharing corporation, may, when they find it necessary, give the necessary instructions to the group tax sharing corporation and other group tax sharing corporations with regard to the books and documents prescribed in paragraph (1).