# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第七十一条の二 (Article 71-2) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第七十一条の二 (Article 71-2)（電磁的記録に記録された事項に関する重加算税の特例の対象となる電磁的記録の範囲等） — address `art-71-2` - 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-71-2 - 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. --- ### 第七十一条の二（電磁的記録に記録された事項に関する重加算税の特例の対象となる電磁的記録の範囲等） — Scope, etc. of Electronic or Magnetic Records Subject to the Special Provisions on Heavy Penalty Tax Concerning Matters Recorded in Electronic or Magnetic Records caption: machine translation, not official art-71-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2 **第一項** 法第五十九条の二第一項に規定する政令で定めるものは、事業者により保存されている次に掲げる電磁的記録とする。 art-71-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-1 The electronic or magnetic records specified by Cabinet Order prescribed in Article 59-2, paragraph (1) of the Act are the following electronic or magnetic records retained by a business operator: machine translation, not official **一** 法第八条第二項に規定する購入記録情報及び同条第三項に規定する税関確認情報 art-71-2/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-1/item-1 the purchase record information prescribed in Article 8, paragraph (2) of the Act and the customs confirmation information prescribed in paragraph (3) of that Article; machine translation, not official **二** 法第三十条第九項第二号に掲げる電磁的記録 art-71-2/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-1/item-2 the electronic or magnetic record set forth in Article 30, paragraph (9), item (ii) of the Act; machine translation, not official **三** 法第五十七条の四第五項に規定する電磁的記録 art-71-2/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-1/item-3 the electronic or magnetic record prescribed in Article 57-4, paragraph (5) of the Act; machine translation, not official **四** 租税特別措置法第八十六条第二項（外国公館等に対する課税資産の譲渡等に係る免税）に規定する電磁的記録 art-71-2/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-1/item-4 the electronic or magnetic record prescribed in Article 86, paragraph (2) (Tax Exemption for Taxable Transfers, etc. of Assets to Foreign Diplomatic Missions, etc.) of the Act on Special Measures Concerning Taxation; machine translation, not official **五** 所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十二条第一項及び第五十三条第一項（適格請求書発行事業者以外の者から行つた課税仕入れに係る税額控除に関する経過措置）に規定する電磁的記録 art-71-2/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-1/item-5 the electronic or magnetic record prescribed in Article 52, paragraph (1) and Article 53, paragraph (1) (Transitional Measures Concerning Tax Credit for Taxable Purchases Made from Persons Other Than Qualified Invoice Issuers) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016); machine translation, not official **六** 第四十九条第七項及び第十項に規定する電磁的記録 art-71-2/par-1/item-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-1/item-6 the electronic or magnetic record prescribed in Article 49, paragraphs (7) and (10); machine translation, not official **七** 第五十条第二項に規定する電磁的記録 art-71-2/par-1/item-7 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-1/item-7 the electronic or magnetic record prescribed in Article 50, paragraph (2); machine translation, not official **八** 第七十条の十二第一項後段及び第五項後段の規定により保存すべきこととされている電磁的記録 art-71-2/par-1/item-8 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-1/item-8 the electronic or magnetic record that is to be retained pursuant to the second sentence of Article 70-12, paragraph (1) and the second sentence of paragraph (5) of that Article; machine translation, not official **九** その他財務省令で定める電磁的記録 art-71-2/par-1/item-9 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-1/item-9 other electronic or magnetic records specified by Ministry of Finance Order. machine translation, not official **第二項** 法第五十九条の二第一項に規定する電磁的記録に記録された事項に係る事実に基づく税額として政令で定めるところにより計算した金額は、国税通則法第六十五条（過少申告加算税）又は第六十六条（無申告加算税）の過少申告加算税の額又は無申告加算税の額の計算の基礎となるべき税額のうち次の各号に掲げる場合の区分に応じ当該各号に定める税額とする。 art-71-2/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-2 The amount calculated as provided by Cabinet Order as the amount of tax based on the fact relating to matters recorded in an electronic or magnetic record prescribed in Article 59-2, paragraph (1) of the Act is, of the amount of tax that is to be the basis for calculating the amount of penalty tax for understatement or the amount of penalty tax for failure to file under Article 65 (Penalty Tax for Understatement) or Article 66 (Penalty Tax for Failure to File) of the Act on General Rules for National Taxes, the amount of tax specified in the relevant item for the category of cases listed in the following items: machine translation, not official **一** 国税通則法第六十八条第一項又は第二項（重加算税）に規定する隠蔽し、又は仮装されていない事実（以下この号において「隠蔽仮装されていない事実」という。）がある場合　当該隠蔽仮装されていない事実及び電磁的記録に記録された事項に係る事実（法第五十九条の二第一項に規定する電磁的記録に記録された事項に係る事実をいう。次号において同じ。）のみに基づいて期限後申告等（法第五十九条の二第一項に規定する期限後申告等をいう。以下この号及び次号において同じ。）があつたものとした場合における当該期限後申告等に基づき国税通則法第三十五条第二項（申告納税方式による国税等の納付）の規定により納付すべき税額（以下この号及び次号において「納付すべき税額」という。）から当該隠蔽仮装されていない事実のみに基づいて期限後申告等があつたものとした場合における当該期限後申告等に基づき納付すべき税額を控除した税額 art-71-2/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-2/item-1 in the case where there is a fact not concealed or disguised prescribed in Article 68, paragraph (1) or (2) (Heavy Penalty Tax) of the Act on General Rules for National Taxes (hereinafter in this item referred to as a "fact not concealed or disguised"): the amount of tax obtained by deducting, from the tax payable under Article 35, paragraph (2) (Payment of National Tax using the Self-Assessment System) of that Act on the basis of a return filed after the due date, etc. (meaning the return filed after the due date, etc. prescribed in Article 59-2, paragraph (1) of the Act; the same applies hereinafter in this item and the following item) on the assumption that a return filed after the due date, etc. had been made based solely on that fact not concealed or disguised and the fact relating to matters recorded in an electronic or magnetic record (meaning the fact relating to matters recorded in an electronic or magnetic record prescribed in Article 59-2, paragraph (1) of the Act; the same applies in the following item) (hereinafter in this item and the following item referred to as "tax payable"), the tax payable on the basis of a return filed after the due date, etc. on the assumption that a return filed after the due date, etc. had been made based solely on that fact not concealed or disguised; machine translation, not official **二** 前号に掲げる場合以外の場合　電磁的記録に記録された事項に係る事実のみに基づいて期限後申告等があつたものとした場合における当該期限後申告等に基づき納付すべき税額 art-71-2/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-2/item-2 in a case other than that set forth in the preceding item: the tax payable on the basis of a return filed after the due date, etc. on the assumption that a return filed after the due date, etc. had been made based solely on the fact relating to matters recorded in an electronic or magnetic record. machine translation, not official **第三項** 法第五十九条の二第一項の規定の適用がある場合における国税通則法第十五条第二項第十四号（納税義務の成立及びその納付すべき税額の確定）、第三十五条第三項及び第七十三条第一項第二号（時効の完成猶予及び更新）並びに国税通則法施行令（昭和三十七年政令第百三十五号）第二十七条の三（加重された過少申告加算税等が課される場合における重加算税に代えられるべき過少申告加算税等）並びに第二十八条第一項及び第二項（重加算税を課さない部分の税額の計算）の規定の適用については、同法第十五条第二項第十四号中「）の」とあるのは「）若しくは消費税法第五十九条の二第一項（電磁的記録に記録された事項に関する重加算税の特例）の」と、同法第三十五条第三項及び第七十三条第一項第二号中「又は第四項」とあるのは「若しくは第四項」と、「）の」とあるのは「）又は消費税法第五十九条の二第一項（電磁的記録に記録された事項に関する重加算税の特例）の」と、同令第二十七条の三第一項中「第六十八条第一項又は」とあるのは「第六十八条第一項若しくは」と、「重加算税）」とあるのは「重加算税）又は消費税法第五十九条の二第一項（法第六十八条第一項の重加算税に係る部分に限る。）（電磁的記録に記録された事項に関する重加算税の特例）」と、同条第二項中「第六十八条第二項又は」とあるのは「第六十八条第二項若しくは」と、「限る」とあるのは「限る。）又は消費税法第五十九条の二第一項（法第六十八条第二項の重加算税に係る部分に限る」と、同令第二十八条第一項中「同条第四項」とあるのは「同条第四項又は消費税法第五十九条の二第一項（電磁的記録に記録された事項に関する重加算税の特例）」と、同条第二項中「同条第四項」とあるのは「同条第四項又は消費税法第五十九条の二第一項」とする。 art-71-2/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-3 Where Article 59-2, paragraph (1) of the Act applies, for the purpose of the application of Article 15, paragraph (2), item (xiv) (Establishment of Tax Liability and Determination of the Payable Tax Amount), Article 35, paragraph (3) and Article 73, paragraph (1), item (ii) (Suspension of Completion and Renewal of Prescription) of the Act on General Rules for National Taxes, and Article 27-3 (Penalty Tax for Understatement, etc. to Be Substituted for Heavy Penalty Tax Where Increased Penalty Tax for Understatement, etc. Is Imposed) and Article 28, paragraphs (1) and (2) (Calculation of the Amount of Tax for the Part on Which Heavy Penalty Tax Is Not Imposed) of the Order for Enforcement of the Act on General Rules for National Taxes (Cabinet Order No. 135 of 1962), in Article 15, paragraph (2), item (xiv) of that Act, the phrase "(Heavy Penalty Tax)" is deemed to be replaced with "(Heavy Penalty Tax) or Article 59-2, paragraph (1) of the Consumption Tax Act (Special Provisions on Heavy Penalty Tax Concerning Matters Recorded in Electronic or Magnetic Records)"; in Article 35, paragraph (3) and Article 73, paragraph (1), item (ii) of that Act, the "or" before paragraph (4), "又は" (or), is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), and the phrase "(Heavy Penalty Tax)" with "(Heavy Penalty Tax) or Article 59-2, paragraph (1) of the Consumption Tax Act (Special Provisions on Heavy Penalty Tax Concerning Matters Recorded in Electronic or Magnetic Records)"; in Article 27-3, paragraph (1) of that Order, the "or" after Article 68, paragraph (1), "又は" (or), is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), and the phrase "(Heavy Penalty Tax)" with "(Heavy Penalty Tax) or Article 59-2, paragraph (1) of the Consumption Tax Act (limited to the part concerning heavy penalty tax under Article 68, paragraph (1) of the Act) (Special Provisions on Heavy Penalty Tax Concerning Matters Recorded in Electronic or Magnetic Records)"; in Article 27-3, paragraph (2) of that Order, the "or" after Article 68, paragraph (2), "又は" (or), is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), and the phrase "limited to the part concerning heavy penalty tax under paragraph (2) of that Article" with "limited to the part concerning heavy penalty tax under paragraph (2) of that Article) or Article 59-2, paragraph (1) of the Consumption Tax Act (limited to the part concerning heavy penalty tax under Article 68, paragraph (2) of the Act"; in Article 28, paragraph (1) of that Order, the phrase "paragraph (4) of that Article" is deemed to be replaced with "paragraph (4) of that Article or Article 59-2, paragraph (1) of the Consumption Tax Act (Special Provisions on Heavy Penalty Tax Concerning Matters Recorded in Electronic or Magnetic Records)"; and in Article 28, paragraph (2) of that Order, the phrase "paragraph (4) of that Article" is deemed to be replaced with "paragraph (4) of that Article or Article 59-2, paragraph (1) of the Consumption Tax Act". machine translation, not official **第四項** 前三項に定めるもののほか、法第五十九条の二第一項の規定の適用に関し必要な事項は、財務省令で定める。 art-71-2/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-4 Beyond what is prescribed in the preceding three paragraphs, necessary matters concerning the application of Article 59-2, paragraph (1) of the Act are specified by Ministry of Finance Order. machine translation, not official --- ## Cites - art-71-2/par-1: 法第五十九条の二第一項 → 消費税法 第五十九条の二第一項 (Article 59-2, paragraph (1)), art-59-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-59-2/par-1 (e-Gov law ID 363AC0000000108) - art-71-2/par-1/item-1: 法第八条第二項 → 消費税法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/en/consumption-tax-act/art-8/par-2 (e-Gov law ID 363AC0000000108) - art-71-2/par-1/item-1: 同条第三項 → 消費税法 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — https://japanlaw.org/en/consumption-tax-act/art-8/par-3 (e-Gov law ID 363AC0000000108) - art-71-2/par-1/item-2: 法第三十条第九項第二号 → 消費税法 第三十条第九項第二号 (Article 30, paragraph (9), item (ii)), art-30/par-9/item-2 — https://japanlaw.org/en/consumption-tax-act/art-30/par-9/item-2 (e-Gov law ID 363AC0000000108) - art-71-2/par-1/item-3: 法第五十七条の四第五項 → 消費税法 第五十七条の四第五項 (Article 57-4, paragraph (5)), art-57-4/par-5 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-5 (e-Gov law ID 363AC0000000108) - art-71-2/par-1/item-4: 租税特別措置法第八十六条第二項 → 租税特別措置法 第八十六条第二項 (Article 86, paragraph (2)), art-86/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-86/par-2 (e-Gov law ID 332AC0000000026) - art-71-2/par-1/item-6: 第四十九条第七項 → 消費税法施行令 第四十九条第七項 (Article 49, paragraph (7)), art-49/par-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-49/par-7 - art-71-2/par-1/item-6: 第十項 → 消費税法施行令 第四十九条第十項 (Article 49, paragraph (10)), art-49/par-10 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-49/par-10 - art-71-2/par-1/item-7: 第五十条第二項 → 消費税法施行令 第五十条第二項 (Article 50, paragraph (2)), art-50/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-50/par-2 - art-71-2/par-1/item-8: 第七十条の十二第一項 → 消費税法施行令 第七十条の十二第一項 (Article 70-12, paragraph (1)), art-70-12/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-12/par-1 - art-71-2/par-1/item-8: 第五項 → 消費税法施行令 第七十条の十二第五項 (Article 70-12, paragraph (5)), art-70-12/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-12/par-5 - art-71-2/par-2: 法第五十九条の二第一項 → 消費税法 第五十九条の二第一項 (Article 59-2, paragraph (1)), art-59-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-59-2/par-1 (e-Gov law ID 363AC0000000108) - art-71-2/par-2: 国税通則法第六十五条 → 国税通則法 第六十五条 (Article 65), art-65 — https://japanlaw.org/en/national-tax-general-rules-act/art-65 (e-Gov law ID 337AC0000000066) - art-71-2/par-2: 第六十六条 → 国税通則法 第六十六条 (Article 66), art-66 — https://japanlaw.org/en/national-tax-general-rules-act/art-66 (e-Gov law ID 337AC0000000066) - art-71-2/par-2/item-1: 国税通則法第六十八条第一項 → 国税通則法 第六十八条第一項 (Article 68, paragraph (1)), art-68/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-68/par-1 (e-Gov law ID 337AC0000000066) - art-71-2/par-2/item-1: 第二項 → 国税通則法 第六十八条第二項 (Article 68, paragraph (2)), art-68/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-68/par-2 (e-Gov law ID 337AC0000000066) - art-71-2/par-2/item-1: この号 → 消費税法施行令 第七十一条の二第二項第一号 (Article 71-2, paragraph (2), item (i)), art-71-2/par-2/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-2/item-1 - art-71-2/par-2/item-1: 法第五十九条の二第一項 → 消費税法 第五十九条の二第一項 (Article 59-2, paragraph (1)), art-59-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-59-2/par-1 (e-Gov law ID 363AC0000000108) - art-71-2/par-2/item-1: 次号 → 消費税法施行令 第七十一条の二第二項第二号 (Article 71-2, paragraph (2), item (ii)), art-71-2/par-2/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-2/item-2 - art-71-2/par-2/item-1: 国税通則法第三十五条第二項 → 国税通則法 第三十五条第二項 (Article 35, paragraph (2)), art-35/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-35/par-2 (e-Gov law ID 337AC0000000066) - art-71-2/par-2/item-2: 前号 → 消費税法施行令 第七十一条の二第二項第一号 (Article 71-2, paragraph (2), item (i)), art-71-2/par-2/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-2/item-1 - art-71-2/par-3: 法第五十九条の二第一項 → 消費税法 第五十九条の二第一項 (Article 59-2, paragraph (1)), art-59-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-59-2/par-1 (e-Gov law ID 363AC0000000108) - art-71-2/par-3: 国税通則法第十五条第二項第十四号 → 国税通則法 第十五条第二項第十四号 (Article 15, paragraph (2), item (xiv)), art-15/par-2/item-14 — https://japanlaw.org/en/national-tax-general-rules-act/art-15/par-2/item-14 (e-Gov law ID 337AC0000000066) - art-71-2/par-3: 第三十五条第三項 → 国税通則法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-35/par-3 (e-Gov law ID 337AC0000000066) - art-71-2/par-3: 第七十三条第一項第二号 → 国税通則法 第七十三条第一項第二号 (Article 73, paragraph (1), item (ii)), art-73/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-73/par-1/item-2 (e-Gov law ID 337AC0000000066) - art-71-2/par-3: 並びに国税通則法施行令（昭和三十七年政令第百三十五号）第二十七条の三 → e-Gov law 337CO0000000135, 第二十七条の三 (Article 27-3), art-27-3 — not held in this collection - art-71-2/par-3: 第二十八条第一項 → e-Gov law 337CO0000000135, 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — not held in this collection - art-71-2/par-3: 第二項 → e-Gov law 337CO0000000135, 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — not held in this collection - art-71-2/par-4: 前三項 → 消費税法施行令 第七十一条の二第一項 (Article 71-2, paragraph (1)), art-71-2/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-1 - art-71-2/par-4: 前三項 → 消費税法施行令 第七十一条の二第二項 (Article 71-2, paragraph (2)), art-71-2/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-2 - art-71-2/par-4: 前三項 → 消費税法施行令 第七十一条の二第三項 (Article 71-2, paragraph (3)), art-71-2/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-3 - art-71-2/par-4: 法第五十九条の二第一項 → 消費税法 第五十九条の二第一項 (Article 59-2, paragraph (1)), art-59-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-59-2/par-1 (e-Gov law ID 363AC0000000108) ## Cited by 5 provisions cite this one. No official source publishes this direction. - 消費税法施行令 第七十一条の二第二項第一号（電磁的記録に記録された事項に関する重加算税の特例の対象となる電磁的記録の範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-2/item-1 - 消費税法施行令 第七十一条の二第二項第二号（電磁的記録に記録された事項に関する重加算税の特例の対象となる電磁的記録の範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-2/item-2 - 消費税法施行令 第七十一条の二第四項（電磁的記録に記録された事項に関する重加算税の特例の対象となる電磁的記録の範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-4 - 消費税法施行規則 第二十七条の二第一項（電磁的記録に記録された事項に関する重加算税の特例の対象となる電磁的記録の範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-27-2/par-1 (e-Gov law ID 363M50000040053) - 消費税法施行規則 第二十七条の二第二項（電磁的記録に記録された事項に関する重加算税の特例の対象となる電磁的記録の範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-27-2/par-2 (e-Gov law ID 363M50000040053) --- ## 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-20261106T203801-037, 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-20261106T203801-037, 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