# Article 71, paragraph (2), 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/par-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.

How the wording of Article 71, paragraph (2) (第七十一条第二項) 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, paragraph (2) (第七十一条第二項) — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71/par-2 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-order/art-71/par-2)
- 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:

> 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、これをその帳簿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。第五項において同じ。）を経過した日から七年間、当該事業者の納税地又はその事業に係る事務所、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。

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

> A business operator prescribed in the preceding paragraph must organize the books recorded pursuant to 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 finalized; the same applies in paragraph (5)) have elapsed from the day following the last day of the taxable period that includes the day on which those books were closed, at the place for tax payment of that business operator or at the location of the office, place of business or other equivalent facility relating to its business.

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

- State: Not yet in force
- Takes effect: 1 April 2028
- The amendment: Reworded (Cabinet Order No. 96 of 2026) — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096

Japanese:

> 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、これをその帳簿の閉鎖の日の属する課税期間に係る確定申告書の提出期限の翌日から七年間、当該事業者の納税地又はその事業に係る事務所、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。

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

> A business operator prescribed in the preceding paragraph must organize the books recorded pursuant to that paragraph and retain them, for seven years from the day following the deadline for filing the final return for the taxable period that includes the day on which those books were closed, at the place for tax payment of that business operator or at the location of the office, place of business or other equivalent facility relating to its business.

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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)