Ordinary corporations, cooperatives, etc., and public interest corporations, etc. and associations or foundations without juridical personality that conduct a profit-making business (excluding those that have obtained the approval of the district director for filing a Blue Return; referred to as "ordinary corporations, etc." in the following paragraph) must, as specified by Ministry of Finance Order, keep books, record their transactions (for a foreign corporation having a permanent establishment, including those that fall under internal transactions prescribed in Article 138, paragraph (1), item (i) (Domestic Source Income); hereinafter the same applies in this paragraph) in those books by a simplified method specified by Ministry of Finance Order, and preserve those books (including documents prepared or received with regard to those transactions and documents prepared with regard to the closing of accounts which are specified by Ministry of Finance Order; the same applies in the following paragraph).
When conducting an examination with regard to the corporation tax of an ordinary corporation, etc. (excluding corporation tax on the international minimum tax amount for each covered fiscal year and corporation tax on the international minimum tax residual amount for each covered fiscal year), the relevant official of the National Tax Agency, a Regional Taxation Bureau or a tax office is to inspect the books referred to in the preceding paragraph; provided, however, that this does not apply if there are circumstances that make it difficult to inspect those books.
Read this with the articles around it
(Domestic Source Income)
in the case where a foreign corporation carries on business through a permanent establishment, the income that should be attributed to the permanent establishment if the permanent establishment were…
外国法人が恒久的施設を通じて事業を行う場合において、当該恒久的施設が当該外国法人から独立して事業を行う事業者であるとしたならば、当該恒久的施設が果たす機能、当該恒久的施設において使用する資産…
Open this provisionKeeping of Books and Documents, etc.
Ordinary corporations, cooperatives, etc., and public interest corporations, etc. and associations or foundations without juridical personality that conduct a profit-making business…
普通法人、協同組合等並びに収益事業を行う公益法人等及び人格のない社団等（青色申告書を提出することにつき税務署長の承認を受けているものを除く。次項において「普通法人等」という。）は、財務省令で定めるところにより…
Open this provisionKeeping of Books and Documents, etc.
When conducting an examination with regard to the corporation tax of an ordinary corporation, etc. (excluding corporation tax on the international minimum tax amount for each covered fiscal year and…
国税庁、国税局又は税務署の当該職員は、普通法人等の法人税（各対象会計年度の国際最低課税額に対する法人税及び各対象会計年度の国際最低課税残余額に対する法人税を除く。）に関する調査に際しては、前項の帳簿を検査するものとする。ただし、当該帳簿の検査を困難とする事情があるときは、この限りでない。
Open this provisionforeign corporation
「外国法人」
A corporation other than a domestic corporation (内国法人), that is, one whose head office or principal office is not in Japan.
Defined inArticle 2, paragraph (1), item (iv)· applies throughout the law
public interest corporation, etc.machine translation
「公益法人等」
A corporation listed in Appended Table 2 (別表第二) of this Act — among them general incorporated associations and foundations that are non-profit corporations (非営利型法人), social medical care corporations (社会医療法人), school corporations (学校法人) and the other bodies it names.
Defined inArticle 2, paragraph (1), item (vi)· applies throughout the law
cooperative, etc.machine translation
「協同組合等」
A corporation listed in Appended Table 3 (別表第三) — among them fishery cooperatives (漁業協同組合), consumer cooperatives (消費生活協同組合), shinkin banks (信用金庫), forest owners' cooperatives (森林組合), their federations and the other bodies it names.
Defined inArticle 2, paragraph (1), item (vii)· applies throughout the law
association or foundation without juridical personality
「人格のない社団等」
An association or foundation that is not a legal person but has a set representative or manager, which this Act treats as a corporation.
Defined inArticle 2, paragraph (1), item (viii)· applies throughout the law
ordinary corporation
「普通法人」
A corporation other than a public corporation (公共法人), a public interest corporation, etc. (公益法人等) or a cooperative, etc. (協同組合等) — the bodies Article 2, items (v) to (vii) list in Appended Tables 1 to 3 — not counting an association or foundation without juridical personality (人格のない社団等).
Defined inArticle 2, paragraph (1), item (ix)· applies throughout the law
permanent establishmentmachine translation
「恒久的施設」
A foreign corporation's branch, factory or other fixed place of business in Japan, its site in Japan for construction or installation work or for supervising such work, or a person in Japan with authority to conclude contracts on its behalf, each as a Cabinet Order (政令) specifies; for a foreign corporation covered by a tax treaty Japan has concluded that provides otherwise, what the treaty defines as a permanent establishment (limited to one in Japan).
Defined inArticle 2, paragraph (1), item (xii-19)· applies throughout the law
profit-making business
「収益事業」
A profit-making business as defined in Article 2, item (xiii) of the Corporation Tax Act: a sales, manufacturing or other business set by Cabinet Order (政令) that is carried on continuously from a place of business.
Defined inArticle 2, paragraph (1), item (xiii)· applies throughout the law
Blue Returnmachine translation
「青色申告書」
A return listed in Article 2, items (xxx) to (xxxiii) that a corporation files on the blue form under Article 121 (including as applied by Article 146(1)), together with an amended return (修正申告書) for one.
Defined inArticle 2, paragraph (1), item (xxxvi)· applies throughout the law
covered fiscal yearmachine translation
「対象会計年度」
The period for which the ultimate parent entity (最終親会社等) of a multinational enterprise group, etc. (多国籍企業グループ等) prepares its consolidated financial statements, etc. (連結等財務諸表), the period by which the international and domestic minimum taxes are calculated.
Defined inArticle 15-2, paragraph (1)· applies throughout the law
ordinary corporation, etc.machine translation
「普通法人等」
In Article 150-2, ordinary corporations (普通法人), cooperatives, etc. (協同組合等), and public interest corporations, etc. (公益法人等) and associations or foundations without juridical personality (人格のない社団等) that carry on a profit-making business, other than those the district tax office director (税務署長) has approved to file blue returns (青色申告書).
Short name set inArticle 150-2, paragraph (1)· applies only in this provision and in Article 150-2, paragraph (2)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.