If an entrusting business operator concludes a manufacturing consignment, etc. contract with a small or medium-sized entrusted business operator, the entrusting business operator must prepare and preserve a document or electronic or magnetic record (meaning records made in an electronic form, a magnetic form, or any other form that cannot be recognized by human perception, which are used in data processing by computers; the same applies in Article 14, item (iii)), pursuant to the provisions of Japan Fair Trade Commission Rules, in which the performance of the small or medium-sized entrusted business operator, the receipt of the performance (in the case of a service contract or specific transportation consignment, the fact that services have been received from the small or medium-sized entrusted business operator), the payment for manufacturing consignment, etc., and other matters are stated or recorded.