Article 65Documents to Be Attached to a Blue Return

①The documents to be attached to a Blue Return pursuant to the provisions of Article 149 (Documents to Be Attached to a Blue Return) of the Act are to be those listed in the following items (where those listed in the items are prepared as electronic or magnetic records (meaning records made in an electronic form, a magnetic form or any other form that cannot be perceived by the human senses, which are used in information processing by a computer; the same applies hereinafter in this paragraph), or where, in lieu of preparing those listed in the items, an electronic or magnetic record recording the information to be stated in those listed in the items has been prepared, the documents stating the content of the information recorded in those electronic or magnetic records).

②A blue-return filer to whom the provisions of the proviso to Article 56, paragraph (1) (Books and Documents to Be Kept by Blue-Return Filers) apply is not required to attach a balance sheet to a Blue Return, notwithstanding the provisions of the preceding paragraph.