Supplementary Provisions, Article 25Transitional Measures Concerning Retention of Invoices, etc. Issued by Registered Foreign Business Operators
第二十五条（登録国外事業者が交付した請求書等の保存に関する経過措置）
With regard to the retention, under Article 6 of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 145 of 2015) prior to amendment by the provisions of Article 2, of a copy of the invoice, etc. prescribed in Article 38, paragraphs (4) and (5) of the Supplementary Provisions of the 2015 Amendment Act that was issued before the 2023 Effective Date pursuant to those provisions (or, where an electronic or magnetic record prescribed in Article 38, paragraph (3) of the Supplementary Provisions of the 2015 Amendment Act was provided in lieu of the issuance of that invoice, etc., that electronic or magnetic record), the provisions then in force continue to govern.
五年施行日前に二十七年改正法附則第三十八条第四項及び第五項の規定により交付したこれらの規定に規定する請求書等の写し（当該請求書等の交付に代えて同条第三項に規定する電磁的記録の提供をした場合にあっては、当該電磁的記録）に係る第二条の規定による改正前の消費税法施行令等の一部を改正する政令（平成二十七年政令第百四十五号）附則第六条の規定による保存については、なお従前の例による。
2023 Effective Datemachine translation
「五年施行日」
1 October 2023, the date the supplementary provisions (附則) of Cabinet Order No. 135 of 2018 name this way.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
2015 Amendment Actmachine translation
「二十七年改正法」
Short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015), as it stood before Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) amended it.
Short name set inSupplementary Provisions, Article 19, paragraph (3)· applies only in this provision and in Supplementary Provisions, Articles 24 and 25