# 法人税法 / Corporation Tax Act — 第百五十条の二 (Article 150-2) - Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号 - English title "Corporation Tax Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第百五十条の二 (Article 150-2)（帳簿書類の備付け等） — address `art-150-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-150-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-150-2 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第百五十条の二（帳簿書類の備付け等） — Keeping of Books and Documents, etc. caption: machine translation, not official art-150-2 · https://japanlaw.org/en/corporation-tax-act/art-150-2 · https://japanlaw.org/l/340AC0000000034/art-150-2 **第一項** 普通法人、協同組合等並びに収益事業を行う公益法人等及び人格のない社団等（青色申告書を提出することにつき税務署長の承認を受けているものを除く。次項において「普通法人等」という。）は、財務省令で定めるところにより、帳簿を備え付けてこれにその取引（恒久的施設を有する外国法人にあつては、第百三十八条第一項第一号（国内源泉所得）に規定する内部取引に該当するものを含む。以下この項において同じ。）を財務省令で定める簡易な方法により記録し、かつ、当該帳簿（当該取引に関して作成し、又は受領した書類及び決算に関して作成した書類で財務省令で定めるものを含む。次項において同じ。）を保存しなければならない。 art-150-2/par-1 · https://japanlaw.org/en/corporation-tax-act/art-150-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-150-2/par-1 Ordinary corporations, cooperatives, etc., and public interest corporations, etc. and associations or foundations without juridical personality that conduct a profit-making business (excluding those that have obtained the approval of the district director for filing a Blue Return; referred to as "ordinary corporations, etc." in the following paragraph) must, as specified by Ministry of Finance Order, keep books, record their transactions (for a foreign corporation having a permanent establishment, including those that fall under internal transactions prescribed in Article 138, paragraph (1), item (i) (Domestic Source Income); hereinafter the same applies in this paragraph) in those books by a simplified method specified by Ministry of Finance Order, and preserve those books (including documents prepared or received with regard to those transactions and documents prepared with regard to the closing of accounts which are specified by Ministry of Finance Order; the same applies in the following paragraph). machine translation, not official **第二項** 国税庁、国税局又は税務署の当該職員は、普通法人等の法人税（各対象会計年度の国際最低課税額に対する法人税及び各対象会計年度の国際最低課税残余額に対する法人税を除く。）に関する調査に際しては、前項の帳簿を検査するものとする。ただし、当該帳簿の検査を困難とする事情があるときは、この限りでない。 art-150-2/par-2 · https://japanlaw.org/en/corporation-tax-act/art-150-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-150-2/par-2 When conducting an examination with regard to the corporation tax of an ordinary corporation, etc. (excluding corporation tax on the international minimum tax amount for each covered fiscal year and corporation tax on the international minimum tax residual amount for each covered fiscal year), the relevant official of the National Tax Agency, a Regional Taxation Bureau or a tax office is to inspect the books referred to in the preceding paragraph; provided, however, that this does not apply if there are circumstances that make it difficult to inspect those books. machine translation, not official --- ## Cites - art-150-2/par-1: 次項 → 法人税法 第百五十条の二第二項 (Article 150-2, paragraph (2)), art-150-2/par-2 — https://japanlaw.org/en/corporation-tax-act/art-150-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-150-2/par-2 - art-150-2/par-1: この項 → 法人税法 第百五十条の二第一項 (Article 150-2, paragraph (1)), art-150-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-150-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-150-2/par-1 - art-150-2/par-1: 第百三十八条第一項第一号 → 法人税法 第百三十八条第一項第一号 (Article 138, paragraph (1), item (i)), art-138/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-138/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-138/par-1/item-1 - art-150-2/par-2: 前項 → 法人税法 第百五十条の二第一項 (Article 150-2, paragraph (1)), art-150-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-150-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-150-2/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 法人税法 第五十五条第三項第一号イ — https://japanlaw.org/en/corporation-tax-act/art-55/par-3/item-1/sub-1 · https://japanlaw.org/l/340AC0000000034/art-55/par-3/item-1/sub-1 - 法人税法 第百五十条の二第一項（帳簿書類の備付け等） — https://japanlaw.org/en/corporation-tax-act/art-150-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-150-2/par-1 - 法人税法 第百五十条の二第二項（帳簿書類の備付け等） — https://japanlaw.org/en/corporation-tax-act/art-150-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-150-2/par-2 - 租税特別措置法 第六十七条の十六第五項（外国組合員に対する課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-67-16/par-5 · https://japanlaw.org/l/332AC0000000026/art-67-16/par-5 - 租税特別措置法 第六十七条の十六の二第三項（令和九年に開催される二千二十七年国際園芸博覧会の公式参加者である外国法人等に係る課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-67-16-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-67-16-2/par-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-063, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-064, translated 2026-10-08 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08