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Article 27Matters to Be Stated in Books, etc.

第二十七条（帳簿の記載事項等）

The matters specified by Ministry of Finance Order prescribed in Article 71, paragraph (1) of the Order are the following:

令第七十一条第一項に規定する財務省令で定める事項は、次に掲げる事項とする。

among matters relating to transfers, etc. of assets conducted in Japan (excluding those falling under specified transfers, etc. of assets; hereinafter the same applies in this paragraph and paragraph (3)), the following:

国内において行つた資産の譲渡等（特定資産の譲渡等に該当するものを除く。以下この項及び第三項において同じ。）に係る事項のうち次に掲げるもの

the name or title of the counterparty to the transfer, etc. of assets;

資産の譲渡等の相手方の氏名又は名称

the date on which the transfer, etc. of assets was conducted;

資産の譲渡等を行つた年月日

Changes on (Ministry of Finance Order No. 19 of 2026)

the content of the assets or services relating to the transfer, etc. of assets (where the transfer, etc. of assets is a taxable transfer, etc. of assets subject to the reduced rate, the content of the assets and a statement that it is a taxable transfer, etc. of assets subject to the reduced rate) (for a business operator to which Article 37, paragraph (1) of the Act applies, where the transfer, etc. of assets is a taxable transfer, etc. of assets (excluding one for which consumption tax is exempted under the provisions of Article 7, paragraph (1) of the Act, Article 8, paragraph (1) of the Act or any other Act or treaty), including the type of business listed in Article 57, paragraph (5), items (i) through (vi) of the Order);

資産の譲渡等に係る資産又は役務の内容（当該資産の譲渡等が軽減対象課税資産の譲渡等である場合には、資産の内容及び軽減対象課税資産の譲渡等である旨）（法第三十七条第一項の規定の適用を受ける事業者にあつては、当該資産の譲渡等が課税資産の譲渡等（法第七条第一項、法第八条第一項その他の法律又は条約の規定により消費税が免除されるものを除く。）である場合は、令第五十七条第五項第一号から第六号までに掲げる事業の種類を含む。）

the amount of consideration for the transfer, etc. of assets, classified by each different tax rate (meaning the amount of all money, or anything other than money, or rights or other economic benefits, received or to be received as consideration, and, where the transfer, etc. of assets falls under a taxable transfer, etc. of assets, including an amount equivalent to the amount of consumption tax and the amount of local consumption tax relating to that taxable transfer, etc. of assets (excluding an amount equivalent to the amount of accessory tax relating to those amounts of tax));

税率の異なるごとに区分した資産の譲渡等の対価の額（対価として収受し、又は収受すべき一切の金銭又は金銭以外の物若しくは権利その他経済的な利益の額とし、当該資産の譲渡等が課税資産の譲渡等に該当する場合には、当該課税資産の譲渡等に係る消費税額及び地方消費税額（これらの税額に係る附帯税の額に相当する額を除く。）に相当する額を含むものとする。）

among matters relating to a refund, etc. of consideration for a transfer, etc. of assets conducted in Japan (meaning, with respect to a transfer, etc. of assets, the refund of all or part of the amount of consideration for that transfer, etc. of assets, or the reduction of all or part of the amount of accounts receivable or other claims relating to the amount of consideration for that transfer, etc. of assets, by reason of having accepted a returned item or granted a price reduction or rebate, and excluding a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act; hereinafter the same applies in this item), the following:

国内において行つた資産の譲渡等に係る対価の返還等（資産の譲渡等につき、返品を受け、又は値引き若しくは割戻しをしたことにより、当該資産の譲渡等の対価の額の全部若しくは一部の返還又は当該資産の譲渡等の対価の額に係る売掛金その他の債権の額の全部若しくは一部の減額をすることをいい、法第三十八条第一項に規定する売上げに係る対価の返還等を除く。以下この号において同じ。）に係る事項のうち次に掲げるもの

the name or title of the person that received the refund, etc. of consideration for the transfer, etc. of assets;

資産の譲渡等に係る対価の返還等を受けた者の氏名又は名称

the date on which the refund, etc. of consideration for the transfer, etc. of assets was made;

資産の譲渡等に係る対価の返還等をした年月日

the content of the refund, etc. of consideration for the transfer, etc. of assets;

資産の譲渡等に係る対価の返還等の内容

the amount of the refund, etc. of consideration for the transfer, etc. of assets that was made;

資産の譲渡等に係る対価の返還等をした金額

among matters relating to a refund, etc. of consideration for purchases (meaning a refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1) of the Act, and excluding a refund, etc. of consideration for specified taxable purchases prescribed in Article 38-2, paragraph (1) of the Act; hereinafter the same applies in this item), the following:

仕入れに係る対価の返還等（法第三十二条第一項に規定する仕入れに係る対価の返還等をいい、法第三十八条の二第一項に規定する特定課税仕入れに係る対価の返還等を除く。以下この号において同じ。）に係る事項のうち次に掲げるもの

the name or title of the person that made the refund, etc. of consideration for purchases;

仕入れに係る対価の返還等をした者の氏名又は名称

the date on which the refund, etc. of consideration for purchases was received;

仕入れに係る対価の返還等を受けた年月日

the content of the refund, etc. of consideration for purchases (where that refund, etc. of consideration for purchases relates to a taxable transfer, etc. of assets subject to the reduced rate received from another person, the content of the refund, etc. of consideration for purchases and a statement that it relates to a taxable transfer, etc. of assets subject to the reduced rate);

仕入れに係る対価の返還等の内容（当該仕入れに係る対価の返還等が他の者から受けた軽減対象課税資産の譲渡等に係るものである場合には、仕入れに係る対価の返還等の内容及び軽減対象課税資産の譲渡等に係るものである旨）

the amount of the refund, etc. of consideration for purchases that was received;

仕入れに係る対価の返還等を受けた金額

in the case where a refund is received under the provisions of an Act of all or part of the amount of consumption tax (excluding an amount equivalent to the amount of accessory tax) relating to taxable goods taken out of a bonded area, among matters relating to those taxable goods, the following:

保税地域からの引取りに係る課税貨物に係る消費税額（附帯税の額に相当する額を除く。）の全部又は一部につき、法律の規定により還付を受ける場合における当該課税貨物に係る事項のうち次に掲げるもの

the name of the customs office having jurisdiction over the location of the bonded area;

保税地域の所在地を所轄する税関の名称

the date on which that refund was received;

当該還付を受けた年月日

the details of the taxable goods;

課税貨物の内容

the amount of consumption tax for which that refund was received;

当該還付を受けた消費税額

among matters relating to the fact prescribed in Article 39, paragraph (1) of the Act (hereinafter in this item referred to as "bad debt"), the following:

法第三十九条第一項に規定する事実（以下この号において「貸倒れ」という。）に係る事項のうち次に掲げるもの

the name or title of the counterparty to the bad debt;

貸倒れの相手方の氏名又は名称

the date on which the bad debt occurred;

貸倒れがあつた年月日

the content of the assets or services relating to the taxable transfer, etc. of assets to which the bad debt relates (where the taxable transfer, etc. of assets to which the bad debt relates is a taxable transfer, etc. of assets subject to the reduced rate, the content of the assets and a statement that it is a taxable transfer, etc. of assets subject to the reduced rate);

貸倒れに係る課税資産の譲渡等に係る資産又は役務の内容（当該貸倒れに係る課税資産の譲渡等が軽減対象課税資産の譲渡等である場合には、資産の内容及び軽減対象課税資産の譲渡等である旨）

the amount that has become uncollectible due to the bad debt, classified by each different tax rate.

税率の異なるごとに区分した貸倒れにより領収をすることができなくなつた金額

A person who carries on a business prescribed in Article 70-11 of the Order may omit the recording of the matters listed in item (i), (a) and item (ii), (a) of the preceding paragraph that relate to that business, notwithstanding items (i) and (ii) of that paragraph.

令第七十条の十一に規定する事業を営む者は、当該事業に係る前項第一号イ及び第二号イに掲げる事項については、同項第一号及び第二号の規定にかかわらず、これらの事項の記録を省略することができる。

For transfers, etc. of assets relating to the cash sales of a business operator that carries on retail business or a similar business in which it conducts transfers, etc. of assets to unspecified and numerous persons, notwithstanding paragraph (1), item (i), the total amount of each of the daily cash sales divided into taxable transfers, etc. of assets (excluding those falling under taxable transfers, etc. of assets subject to the reduced rate) (for a business operator to which Article 37, paragraph (1) of the Act applies, taxable transfers, etc. of assets for each type of business listed in Article 57, paragraph (5), items (i) through (vi) of the Order), taxable transfers, etc. of assets subject to the reduced rate (for a business operator to which Article 37, paragraph (1) of the Act applies, taxable transfers, etc. of assets subject to the reduced rate for each type of business listed in Article 57, paragraph (5), items (i) through (vi) of the Order), and transfers, etc. of assets other than a taxable transfer, etc. of assets may be used in place of the matters listed in paragraph (1), item (i), (a) through (d).

小売業その他これに準ずる事業で不特定かつ多数の者に資産の譲渡等を行う事業者の現金売上げに係る資産の譲渡等については、第一項第一号の規定にかかわらず、同号イからニまでに掲げる事項に代え、課税資産の譲渡等（軽減対象課税資産の譲渡等に該当するものを除く。）（法第三十七条第一項の規定の適用を受ける事業者にあつては、令第五十七条第五項第一号から第六号までに掲げる事業の種類ごとの課税資産の譲渡等）と軽減対象課税資産の譲渡等（法第三十七条第一項の規定の適用を受ける事業者にあつては、令第五十七条第五項第一号から第六号までに掲げる事業の種類ごとの軽減対象課税資産の譲渡等）と課税資産の譲渡等以外の資産の譲渡等とにそれぞれ区分した日々の現金売上げのそれぞれの総額によることができる。

A business operator to which Article 37, paragraph (1) of the Act applies may, in a taxable period to which that paragraph applies, omit the recording of the matters listed in paragraph (1), items (iii) and (iv) of this Article, notwithstanding items (iii) and (iv) of that paragraph.

法第三十七条第一項の規定の適用を受ける事業者は、同項の規定の適用を受ける課税期間においては、第一項第三号及び第四号に掲げる事項については、同項第三号及び第四号の規定にかかわらず、これらの事項の記録を省略することができる。

The matters specified by Ministry of Finance Order prescribed in Article 71, paragraph (3) of the Order are the following:

令第七十一条第三項に規定する財務省令で定める事項は、次に掲げる事項とする。

the date of the import permission for the taxable goods (meaning the import permission under ; the same applies in the following paragraph) and the number of the permit;

課税貨物に係る輸入の許可（（輸出又は輸入の許可）の規定による輸入の許可をいう。次項において同じ。）の年月日及びその許可書の番号

the details of the taxable goods;

課税貨物の内容

the amount that is the tax base for consumption tax on the taxable goods.

課税貨物に係る消費税の課税標準である金額

Changes on (Ministry of Finance Order No. 19 of 2026)

Where all or part of the matters listed in the items of the preceding paragraph are stated in the documents prescribed in or in the documents certifying that the import permission has been granted, and a special filer (meaning a special filer prescribed in Article 71, paragraph (3) of the Order; the same applies in paragraphs (8) and (9)) organizes and retains those documents, notwithstanding the preceding paragraph, the recording of all or part of those matters in the books may be omitted.

前項各号に掲げる事項の全部又は（帳簿の記載事項等）の書類又は輸入の許可があつたことを証する書類に記載されている場合であつて、特例申告者（令第七十一条第三項に規定する特例申告者をいう。第八項及び第九項において同じ。）が、これらの書類を整理して保存するときは、前項の規定にかかわらず、当該全部又は一部の事項の帳簿への記録を省略することができる。

Removed on (Ministry of Finance Order No. 19 of 2026)

The documents prescribed in the preceding paragraph are to include electronic or magnetic records in which the matters to be stated in those documents are recorded (meaning electronic or magnetic records prescribed in Article 2, item (iii) (Definitions) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers; hereinafter the same applies in this Article).

前項に規定する書類には、これらの書類に記載すべき事項を記録した電磁的記録（電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律第二条第三号（定義）に規定する電磁的記録をいう。以下この条において同じ。）を含むものとする。

Changes and moves to paragraph (7) on (Ministry of Finance Order No. 19 of 2026)

A special filer that retains the electronic or magnetic records prescribed in the preceding paragraph pursuant to paragraph (6) is to retain those electronic or magnetic records by taking any of the measures listed in the items of Article 4, paragraph (1) (Retention of Electronic or Magnetic Records of Transaction Information of Electronic Transactions) of the Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers, and in accordance with requirements equivalent to the requirements prescribed in that paragraph.

第六項の規定により前項に規定する電磁的記録を保存する特例申告者は、当該電磁的記録を、電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則第四条第一項各号（電子取引の取引情報に係る電磁的記録の保存）に掲げる措置のいずれかを行い、同項に規定する要件に準ずる要件に従つて保存するものとする。

Changes and moves to paragraph (8) on (Ministry of Finance Order No. 19 of 2026)

Notwithstanding paragraph (6) and the preceding paragraph, a special filer that retains the electronic or magnetic records prescribed in paragraph (7) pursuant to those provisions may do so by retaining a document prepared by outputting those electronic or magnetic records (limited to one output in an orderly format and in a clear condition).

第六項及び前項の規定にかかわらず、これらの規定により第七項に規定する電磁的記録を保存する特例申告者は、当該電磁的記録を出力することにより作成した書面（整然とした形式及び明瞭な状態で出力したものに限る。）を保存する方法によることができる。

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