Act on Special Measures Concerning Taxation

that, for those of the books and documents prescribed in the preceding paragraph for that year that are specified by Order of the Ministry of Finance, the individual, pursuant to the provisions of Order of the Ministry of Finance and in accordance with what is specified by Order of the Ministry of Finance as prescribed in Article 4, paragraph (1) or Article 5, paragraph (1) or paragraph (3) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998), keeps and preserves the electronic or magnetic records prescribed in Article 2, item (iii) of that Act pertaining to those books and documents (hereinafter referred to as "electronic or magnetic records" in this item), or keeps those electronic or magnetic records and preserves them on the computer output microfilm prescribed in item (vi) of that Article (limited to the case where the keeping and preservation of those electronic or magnetic records pertaining to those books and documents, or the keeping of those electronic or magnetic records and their preservation on that computer output microfilm, meets the requirements specified by Orderfalling under either of the Ministry of Finance as prescribed in Article 8, paragraph (4) of that Actfollowing cases);

where the keeping and preservation of those electronic or magnetic records pertaining to those books and documents, or the keeping of those electronic or magnetic records and their preservation on that computer output microfilm, meets the requirements specified by Order of the Ministry of Finance as prescribed in Article 8, paragraph (4) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers;

where all of the following requirements are met:

the individual has taken, in that year, the measures specified by Order of the Ministry of Finance as those necessary for the preservation of the specified electronic or magnetic records prescribed in Article 8, paragraph (5) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (referred to as "specified electronic or magnetic records" in (2)) pertaining to the transaction information prescribed in Article 2, item (v) of that Act (referred to as "transaction information" in (2)) of electronic transactions prescribed in that item (referred to as "electronic transactions" in (2)) pertaining to the amount of real estate income or the amount of business income prescribed in the preceding paragraph to meet the requirements specified by Order of the Ministry of Finance prescribed in Article 8, paragraph (5) of that Act;

where the individual has conducted electronic transactions referred to in (1) in that year, the individual preserves, pursuant to the provisions of Order of the Ministry of Finance, the specified electronic or magnetic records pertaining to the transaction information of those electronic transactions.

The provisions of Article 74-4, paragraph (1) (limited to the part pertaining to items (iv) through (vi)) and paragraph (2), Articles 74-8 through 74-11, and Article 74-13 of the Act on General Rules for National Taxes apply mutatis mutandis to a person found to have purchased tax-exempt liquor by the method specified by Cabinet Order prescribed in paragraph (1) (referred to as a "tax-free liquor purchaser" in this paragraph and the following paragraph); the provisions of Article 74-4, paragraph (3), Article 74-8, and Article 74-13 of that Act apply mutatis mutandis to a person found to have transactions with a tax-free liquor purchaser; and the provisions of Article 59-2 of the Consumption Tax Act apply mutatis mutandis to the case where the provisions of Article 68, paragraphs (1) and (2) of the Act on General Rules for National Taxes are applied on account of matters recorded in liquor purchase record information and customs confirmation information. In this case, the phrase "a liquor manufacturer, etc. (meaning a liquor manufacturer (meaning a liquor manufacturer as prescribed in Article 7, paragraph (1) (Liquor Manufacturing License) of the Liquor Tax Act (Act No. 6 of 1953); the same applies hereinafter in this Article), a manufacturer of yeast starter (meaning yeast starter as prescribed in Article 3, item (xxiv) (Definitions of Other Terms) of that Act; the same applies hereinafter in this Article) or moromi mash (meaning moromi mash as prescribed in Article 3, item (xxv) of that Act; the same applies hereinafter in this Article), a seller of liquor (meaning liquor as prescribed in Article 2, paragraph (1) (Definition and Categories of Liquor) of that Act; the same applies hereinafter in this Article), or a special filer (meaning a special filer as prescribed in Article 30-6, paragraph (2) (Extension of Due Date for Payment) of that Act; the same applies in item (iv)); the same applies in paragraph (3))" in Article 74-4, paragraph (1) of that Act is deemed to be replaced with "a person found to have purchased tax-exempt liquor prescribed in Article 87-6, paragraph (1) of the Act on Special Measures Concerning Taxation (referred to as 'tax-exempt liquor' in this paragraph and the following paragraph) by the method specified by Cabinet Order prescribed in paragraph (1) of that Article (referred to as a 'tax-free liquor purchaser' in this paragraph and paragraph (3))"; the phrase "these persons" with "tax-free liquor purchasers"; the phrase "liquor possessed by a seller of liquor or a special filer" in item (iv) of that paragraph with "tax-exempt liquor purchased by the method specified by Cabinet Order prescribed in Article 87-6, paragraph (1) of the Act on Special Measures Concerning Taxation which is possessed by a tax-free liquor purchaser"; the phrase "the manufacture, storage or sale of liquor, yeast starter or moromi mash, or to the receipt of liquor from a bonded area" in item (v) of that paragraph with "the tax-exempt liquor listed in the preceding item"; the phrase "buildings, machinery, apparatus, containers or raw materials necessary for the manufacture, storage or sale of liquor, yeast starter or moromi mash" in item (vi) of that paragraph with "containers for the tax-exempt liquor listed in item (iv)"; the phrase "the articles listed in items (i) through (iv) of the preceding paragraph or their raw materials" in paragraph (2) of that Article with "the tax-exempt liquor listed in item (iv) of the preceding paragraph"; the phrase "those articles or raw materials" with "that tax-exempt liquor"; the phrase "a person found to be obliged to transfer raw materials to a liquor manufacturer, etc. or any other person found to have transactions with a liquor manufacturer, etc. in connection with that person's own business" in paragraph (3) of that Article with "a person found to have transactions with a tax-free liquor purchaser"; the phrase "these persons" with "that person"; the phrase "preserved by a business operator" in Article 59-2, paragraph (1) of the Consumption Tax Act with "preserved by a liquor manufacturer prescribed in Article 2, paragraph (4), item (ii) of the Act on Special Measures Concerning Taxation that has received an exemption from liquor tax pursuant to the provisions of Article 87-6, paragraph (1) of that Act"; the phrase "the purchase record information prescribed in Article 8, paragraph (2) and other information specified by Cabinet Order" with "the liquor purchase record information prescribed in Article 87-6, paragraph (2) of that Act and the customs confirmation information prescribed in paragraph (3) of that Article"; the phrase "of this Act or any other Act concerning consumption tax (including orders based on them)" with "by Order of the Ministry of Finance"; the phrase "that business operator" with "that liquor manufacturer"; and the phrase "concerning consumption tax" with "concerning liquor tax".