# Article 71-2, paragraph (1), item (viii), its wordings — Order for Enforcement of the Consumption Tax Act

This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/history/art-71-2/par-1/item-8. 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.

How the wording of Article 71-2, paragraph (1), item (viii) (第七十一条の二第一項第八号) changed with each amendment, and how it will change.

- Law: Order for Enforcement of the Consumption Tax Act (消費税法施行令) — https://japanlaw.org/en/consumption-tax-act-enforcement-order
- Provision: Article 71-2, paragraph (1), item (viii) (第七十一条の二第一項第八号) — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-1/item-8 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-order/art-71-2/par-1/item-8)
- The law's amendments: https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments
- 2 wordings, oldest first.

## 1. Before Cabinet Order No. 96 of 2026

- State: In force

Japanese:

> 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

English (Machine translation, corrected on review, not official):

> 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;

## 2. 1 April 2028 — Cabinet Order No. 96 of 2026

- State: Not yet in force
- Takes effect: 1 April 2028
- The amendment: Moved to item (ix); its words stay the same (Cabinet Order No. 96 of 2026) — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096

Japanese:

> 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

English (Machine translation, corrected on review, not official):

> 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;

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/363CO0000000360)
- English name of the law: Written for this site with AI
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/363CO0000000360/20280101_508CO0000000096)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/363CO0000000360/20280401_508CO0000000096)