# Article 71, paragraph (5), 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-5. 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 (5) (第七十一条第五項) 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 (5) (第七十一条第五項) — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71/par-5 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-order/art-71/par-5)
- 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:

> 第二項の規定による帳簿の保存は同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、前項の規定による帳簿の保存は同項に規定する輸入の許可の日の属する月の翌月末日の翌日から、それぞれ五年を経過した日以後の期間においては、財務大臣の定める方法によることができる。

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

> Retention of books under paragraph (2) may be by a method determined by the Minister of Finance during 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 that paragraph, and retention of books under the preceding paragraph may be by such a method during the period on or after the day on which five years have elapsed from the day following the last day of the month following the month that includes the day of import permission prescribed in that paragraph.

## 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:

> 第二項の規定による帳簿の保存は同項に規定する課税期間に係る確定申告書の提出期限の翌日から、前項の規定による帳簿の保存は同項に規定する輸入の許可の日の属する月の翌月末日の翌日から、それぞれ五年を経過した日以後の期間においては、財務大臣の定める方法によることができる。

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

> Retention of books under paragraph (2) may be by a method determined by the Minister of Finance during the period on or after the day on which five years have elapsed from the day following the deadline for filing the final return for the taxable period prescribed in that paragraph, and retention of books under the preceding paragraph may be by such a method during the period on or after the day on which five years have elapsed from the day following the last day of the month following the month that includes the day of import permission prescribed in that paragraph.

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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)