Japan Act on Specified Commercial Transactions (Act No. 57 of 1976)
Chapter IV: Specified continuous services – Japan Act on Specified Commercial Transactions (ASCT) - Digital Services

Japan Act on Specified Commercial Transactions (Act No. 57 of 1976) Art.45: Art. 45 Keeping business and financial documents for prepayment customers

A provider taking prepayments above the Cabinet Order amount keeps documents describing its business and financial condition at the office handling these contracts, and lets prepayment customers inspect them or obtain copies for the provider's fee; failing to keep them, falsifying them or refusing inspection without good reason is fined (Article 72).

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