# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第五十八条の二 (Article 58-2)

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- Law: 消費税法施行令 (Order for Enforcement of the Consumption Tax Act), 昭和六十三年政令第三百六十号
- English title "Order for Enforcement of the Consumption Tax Act": claude-opus-5-5
- Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第五十八条の二 (Article 58-2)（売上げに係る対価の返還等に係る帳簿の記載事項等） — address `art-58-2`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-58-2
- e-Gov law ID: 363CO0000000360 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第五十八条の二（売上げに係る対価の返還等に係る帳簿の記載事項等） — Matters to Be Stated in Books Relating to Refunds, etc. of Consideration for Sales, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-58-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-58-2</sup>

**第一項**  法第三十八条第一項の規定の適用を受けようとする事業者は、次に掲げる事項（売上げに係る対価の返還等が第七十条の十一各号に掲げる事業に係るものである場合には、第二号から第四号までに掲げる事項）を帳簿に整然と、かつ、明瞭に記録しなければならない。
<sup>art-58-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-58-2/par-1</sup>
A business operator seeking to be subject to the application of Article 38, paragraph (1) of the Act must record the following matters (where the refund, etc. of consideration for sales relates to a business set out in the items of Article 70-11, the matters set out in items (ii) through (iv)) in its books in an orderly and clear manner:
<sup>machine translation, not official</sup>

  **一**  売上げに係る対価の返還等を受けた者の氏名又は名称
  <sup>art-58-2/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-58-2/par-1/item-1</sup>
  the name or title of the person that received the refund, etc. of consideration for sales;
  <sup>machine translation, not official</sup>

  **二**  売上げに係る対価の返還等を行つた年月日
  <sup>art-58-2/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-58-2/par-1/item-2</sup>
  the date on which the refund, etc. of consideration for sales was made;
  <sup>machine translation, not official</sup>

  **三**  売上げに係る対価の返還等に係る課税資産の譲渡等に係る資産又は役務の内容（当該売上げに係る対価の返還等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）
  <sup>art-58-2/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-58-2/par-1/item-3</sup>
  the particulars of the assets or services relating to the taxable transfer, etc. of assets relating to the refund, etc. of consideration for sales (where the taxable transfer, etc. of assets relating to that refund, etc. of consideration for sales is a taxable transfer, etc. of assets subject to the reduced rate, the particulars of the assets and the fact that it is a taxable transfer, etc. of assets subject to the reduced rate);
  <sup>machine translation, not official</sup>

  **四**  税率の異なるごとに区分した売上げに係る対価の返還等をした金額
  <sup>art-58-2/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-58-2/par-1/item-4</sup>
  the amount of the refund, etc. of consideration for sales made, classified by differing tax rate.
  <sup>machine translation, not official</sup>

**第二項**  前項に規定する事業者は、同項の規定により記録した帳簿を整理し、これをその閉鎖の日の属する課税期間の末日の翌日から二月（清算中の法人について残余財産が確定した場合には一月とする。次項において同じ。）を経過した日から七年間、当該事業者の納税地又はその取引に係る事務所、事業所その他これらに準ずるものの所在地に保存しなければならない。
<sup>art-58-2/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-58-2/par-2</sup>
A business operator prescribed in the preceding paragraph must organize the books recorded under that paragraph and retain them, for seven years from the day on which two months (one month, where the residual assets of a corporation in liquidation have been finally determined; the same applies in the following paragraph) have elapsed from the day following the last day of the taxable period that includes the day of their closing, at its place for tax payment or the location of its office, place of business or other equivalent place relating to its transactions.
<sup>machine translation, not official</sup>

**第三項**  前項に規定する課税期間の末日の翌日から二月を経過した日から五年を経過した日以後の期間における同項の規定による保存は、財務大臣の定める方法によることができる。
<sup>art-58-2/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-58-2/par-3</sup>
Retention under the preceding paragraph for the period on or after the day on which five years have elapsed from the day on which two months have elapsed from the day following the last day of the taxable period prescribed in the preceding paragraph may be made by the method determined by the Minister of Finance.
<sup>machine translation, not official</sup>

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## Cites
- art-58-2/par-1: 法第三十八条第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/consumption-tax-act/art-38/par-1 (e-Gov law ID 363AC0000000108)
- art-58-2/par-1: 第七十条の十一 → 消費税法施行令 第七十条の十一 (Article 70-11), art-70-11 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-11
- art-58-2/par-1: 第二号から第四号まで → 消費税法施行令 第五十八条の二第一項第二号 (Article 58-2, paragraph (1), item (ii)), art-58-2/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-58-2/par-1/item-2
- art-58-2/par-1: 第二号から第四号まで → 消費税法施行令 第五十八条の二第一項第三号 (Article 58-2, paragraph (1), item (iii)), art-58-2/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-58-2/par-1/item-3
- art-58-2/par-1: 第二号から第四号まで → 消費税法施行令 第五十八条の二第一項第四号 (Article 58-2, paragraph (1), item (iv)), art-58-2/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-58-2/par-1/item-4
- art-58-2/par-2: 前項 → 消費税法施行令 第五十八条の二第一項 (Article 58-2, paragraph (1)), art-58-2/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-58-2/par-1
- art-58-2/par-2: 次項 → 消費税法施行令 第五十八条の二第三項 (Article 58-2, paragraph (3)), art-58-2/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-58-2/par-3
- art-58-2/par-3: 前項 → 消費税法施行令 第五十八条の二第二項 (Article 58-2, paragraph (2)), art-58-2/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-58-2/par-2

## Cited by

11 provisions cite this one. No official source publishes this direction.

- 消費税法施行令 第五十八条第一項（売上げに係る対価の返還等の金額に係る消費税額の計算の特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-58/par-1
- 消費税法施行令 第五十八条の二第一項（売上げに係る対価の返還等に係る帳簿の記載事項等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-58-2/par-1
- 消費税法施行令 第五十八条の二第二項（売上げに係る対価の返還等に係る帳簿の記載事項等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-58-2/par-2
- 消費税法施行令 第五十八条の二第三項（売上げに係る対価の返還等に係る帳簿の記載事項等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-58-2/par-3
- 消費税法施行令 第六十三条の二第二項（申告期限延長法人に係る中間申告等の特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-63-2/par-2
- 消費税法施行令 第七十六条第四項（国、地方公共団体等の申告期限の特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-4
- 消費税法施行令 附則第八条第二項（売上げに係る対価の返還等の金額に元年軽減対象資産の譲渡等に係るものが含まれる場合の消費税額の計算の特例等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-8/par-2
- 消費税法施行令 附則第十一条第一項（旧税率が適用された課税資産の譲渡等に係る売上げに係る対価の返還等を受けた金額に係る消費税額の計算に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-11/par-1
- 消費税法施行令 附則第十一条第二項（旧税率が適用された課税資産の譲渡等に係る売上げに係る対価の返還等を受けた金額に係る消費税額の計算に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-11/par-2
- 消費税法施行令 附則第三条第一項（申告期限延長法人に係る中間申告等の特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5022-114/art-3/par-1
- 消費税法施行規則 第十七条第五項（中小事業者の仕入れに係る消費税額の控除の特例を受ける旨の届出書の記載事項等） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-17/par-5 (e-Gov law ID 363M50000040053)

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## Sources

- claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-07
- e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法施行令 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363CO0000000360/20261101_507CO0000000125), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-031, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch consumption-tax-act-enforcement-order-20261106T203801-031, translated 2026-11-07
- This site's parser, version 226 — 消費税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06