The cases specified by Ministry of Finance Order prescribed in the proviso to Article 50, paragraph (1) of the Order are, for the books prescribed in Article 30, paragraph (7) of the Act (hereinafter in this Article referred to as "books"), the case where the invoices, etc. prescribed in that paragraph (hereinafter in this Article referred to as "invoices, etc.") relating to the matters stated in those books are retained pursuant to the main clause of Article 50, paragraph (1) of the Order, and, for invoices, etc., the case where the books relating to the matters stated or recorded in those invoices, etc. are retained pursuant to the main clause of that paragraph.
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booksmachine translation
「帳簿」
The books relating to the deduction of the tax on taxable purchases, etc. (課税仕入れ等の税額) that Article 30, paragraph (7) of the Consumption Tax Act requires a business operator to keep, together with invoices, etc. (請求書等), to claim that deduction.
Short name set inArticle 15-6, paragraph (1)· applies only in this article
invoices, etc.machine translation
「請求書等」
The invoices, etc. relating to the deduction of the tax on taxable purchases, etc. (課税仕入れ等の税額) that Article 30, paragraph (7) of the Consumption Tax Act requires a business operator to keep, together with its books (帳簿), to claim that deduction — such as qualified invoices (適格請求書) received from the supplier, purchase statements the buyer draws up and import permission documents, as Article 30, paragraph (9) of that Act lists them.
Short name set inArticle 15-6, paragraph (1)· applies only in this article