The keeping or preservation of books and documents related to national tax and the preservation of documents other than documents related to national tax are governed by the provisions of this Act, in addition to what is provided for in other laws concerning national tax.
national taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
books and documents related to national taxmachine translation
「国税関係帳簿書類」
Books related to national tax (国税関係帳簿) and documents related to national tax (国税関係書類): the books a national tax law requires a person to keep and preserve, and the documents it requires a person to preserve.
Defined inArticle 2, paragraph (1), item (ii)· applies throughout the law
documents related to national taxmachine translation
「国税関係書類」
A document that a national tax law requires a person to preserve.
Defined inArticle 2, paragraph (1), item (ii)