A Resident conducting business that is meant to generate miscellaneous income during the year, or a Nonresident conducting business that is meant to generate miscellaneous income in connection with the domestic source income specified in the items of Article 164, paragraph (1), whose revenue from the business that is meant to generate such miscellaneous income for the year two years before that year exceeds three million yen, must preserve, pursuant to Ministry of Finance Order, the documents specified by Ministry of Finance Order as documents stating the particulars concerning gross revenue and necessary expenses among the transactions for that year relating to the business that is meant to generate such miscellaneous income.