within a period specified by Ministry of Finance Order. 

(5) The matters specified by Cabinet Order as prescribed in Article 55-3, paragraph (2) of the Act are the following matters: 

(i) name of a reporter, and location of principal office and name of representative thereof; 

(ii) name or denomination and domicile or residence of parties to capital transactions; 

(iii) content of capital transactions; 

(iv) date of conducting capital transactions; 

(v) other matters specified by Ministry of Finance Order. 

(6) Where a report pursuant to the provisions of Article 55-3, paragraph (5) of the Act is made, the report must be made through procedures specified by Ministry of Finance Order within a period specified by Ministry of Finance Order. 

(7) Any person who has made a report pursuant to the provisions of Article 55-3, paragraph (5) of the Act must prepare, pursuant to the provisions of Ministry of Finance Order, books and documents prescribed in the same paragraph and preserve them in the location of an office pertaining to the person's business or equivalent thereto for five years from the date on which capital transactions pertaining to the report were conducted. 

(Report of Specified Capital Transactions) 

Article 18-6 (1) The cases specified by Cabinet Order as prescribed in Article 55- 4 of the Act are cases where the specified capital transactions to which a resident is a party are those on a small scale specified by Order of the Ministry of Economy, Trade and Industry or those falling under the specified capital transactions specified by Order of the Ministry of Economy, Trade and Industry as causing no particular obstruction to achieving the purpose of the Act even without a report pursuant to the same Article. 

(2) Reports pursuant to the provisions of Article 55-4 of the Act must be made through procedures specified by Order of the Ministry of Economy, Trade and Industry within a period specified by Order the Ministry of Economy, Trade and Industry. 

(3) The matters specified by Cabinet Order as prescribed in Article 55-4 of the Act are the following matters: 

(i) name and domicile or residence of a reporter (for a corporation, its name, location of its principal office and name of its representative); 

(ii) content of the specified capital transactions; 

(iii) date of conducting the specified capital transactions; 

(iv) other matters specified by Order the Ministry of Economy, Trade and Industry. 

