(1) A drug provider shall prepare an expense report on economic interests, etc. to be provided to pharmacists, oriental medicine pharmacists, medical personnel, medical institution founders, or persons working for a medical institution, within three months after the termination of each fiscal year, as prescribed by Ordinance of the Ministry of Health and Wealth, and shall retain the relevant expense report, books related thereto, and base data for five years. (2) Where deemed necessary, the Minister of Health and Wealth may request the submission of the expense report, books related thereto, and base data under paragraph (1). In such cases, a drug provider shall comply therewith without justifiable grounds.