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Article 126Books and Documents of Corporations Filing Blue Returns

第百二十六条(青色申告法人の帳簿書類)

A domestic corporation, which has obtained approval set forth in Article 121, paragraph (1) (Blue Returns), must keep books and documents, record transactions therein, and preserve the books and documents, as specified by Ordinance of the Ministry of Finance.

第百二十一条第一項(青色申告)の承認を受けている内国法人は、財務省令で定めるところにより、帳簿書類を備え付けてこれにその取引を記録し、かつ、当該帳簿書類を保存しなければならない。

The competent district director with jurisdiction over the place for tax payment may, when they find it necessary, give the necessary instructions to a domestic corporation, which has obtained approval set forth in Article 121, paragraph (1), with regard to its books and documents prescribed in the preceding paragraph.

納税地の所轄税務署長は、必要があると認めるときは、第百二十一条第一項の承認を受けている内国法人に対し、前項に規定する帳簿書類について必要な指示をすることができる。

Beyond what is provided for in the preceding paragraph, the Commissioner of the National Tax Agency, or the competent regional commissioner or the competent district director with jurisdiction over the place for tax payment of a group tax sharing corporation, may, when they find it necessary, give the necessary instructions to the group tax sharing corporation and other group tax sharing corporations with regard to the books and documents prescribed in paragraph (1).

前項に定めるもののほか、国税庁長官又は通算法人の納税地の所轄国税局長若しくは所轄税務署長は、必要があると認めるときは、当該通算法人及び他の通算法人に対し、第一項に規定する帳簿書類について必要な指示をすることができる。

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