# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第二十六条の七 (Article 26-7) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-7. 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: 消費税法施行規則 (Regulation for Enforcement of the Consumption Tax Act), 昭和六十三年大蔵省令第五十三号 - English title "Regulation for Enforcement of the Consumption Tax Act": claude-opus-5-5 - Kind: MinisterialOrdinance — 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: 第二十六条の七 (Article 26-7)（媒介者等における適格請求書の写し等の保存） — address `art-26-7` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-7 - e-Gov law ID: 363M50000040053 — 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. --- ### 第二十六条の七（媒介者等における適格請求書の写し等の保存） — Retention of Copies, etc. of Qualified Invoices by Intermediaries, etc. caption: machine translation, not official art-26-7 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-7 **第一項** 媒介者等（令第七十条の十二第一項に規定する媒介者等をいう。次項及び第三項において同じ。）又は執行機関（同条第五項に規定する執行機関をいう。次項及び第三項において同じ。）は、同条第一項の規定により交付した適格請求書等（同項に規定する適格請求書等をいう。次項において同じ。）若しくは同条第五項の規定により交付した適格請求書（法第五十七条の四第一項に規定する適格請求書をいう。次項において同じ。）の写し又は提供したこれらの書類に記載すべき事項に係る電磁的記録（法第五十七条の四第五項に規定する電磁的記録をいう。以下この条において同じ。）を整理し、その交付し、又は提供した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）を経過した日から七年間、これを納税地又はその取引に係る事務所等の所在地に保存しなければならない。 art-26-7/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-7/par-1 An intermediary, etc. (meaning an intermediary, etc. prescribed in Article 70-12, paragraph (1) of the Order; the same applies in the following paragraph and paragraph (3)) or enforcement agency (meaning an enforcement agency prescribed in Article 70-12, paragraph (5) of the Order; the same applies in the following paragraph and paragraph (3)) must organize copies of the qualified invoices, etc. delivered pursuant to Article 70-12, paragraph (1) of the Order (meaning the qualified invoices, etc. prescribed in Article 70-12, paragraph (1) of the Order; the same applies in the following paragraph) or of the qualified invoices delivered pursuant to Article 70-12, paragraph (5) of the Order (meaning the qualified invoices prescribed in Article 57-4, paragraph (1) of the Act; the same applies in the following paragraph), or the electronic or magnetic records relating to the matters to be stated in those documents that it has provided (meaning electronic or magnetic records prescribed in Article 57-4, paragraph (5) of the Act; hereinafter the same applies in this Article), and retain them at its place for tax payment or at the location of the office or similar place relating to the transaction, for seven years from the day on which two months (one month, where the residual assets of a corporation in liquidation have been finalized) have elapsed from the day following the last day of the taxable period that includes the day on which it delivered or provided them. machine translation, not official **第二項** 令第七十条の十二第一項の規定により適格請求書等に記載すべき事項に係る電磁的記録を提供した媒介者等又は同条第五項の規定により適格請求書に記載すべき事項に係る電磁的記録を提供した執行機関は、これらの電磁的記録を、電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則第四条第一項各号（電子取引の取引情報に係る電磁的記録の保存）に掲げる措置のいずれかを行い、同項に規定する要件に準ずる要件に従つて保存するものとする。 art-26-7/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-7/par-2 An intermediary, etc. that has provided electronic or magnetic records relating to the matters to be stated in qualified invoices, etc. pursuant to Article 70-12, paragraph (1) of the Order, or an enforcement agency that has provided electronic or magnetic records relating to the matters to be stated in qualified invoices pursuant to Article 70-12, paragraph (5) of the Order, is to retain those electronic or magnetic records by taking any of the measures listed in the items of Article 4, paragraph (1) (Retention of Electronic or Magnetic Records of Transaction Information of Electronic Transactions) of the Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers, and in accordance with requirements equivalent to the requirements prescribed in that paragraph. machine translation, not official **第三項** 前二項の規定にかかわらず、これらの規定により電磁的記録を保存する媒介者等又は執行機関は、当該電磁的記録を出力することにより作成した書面（整然とした形式及び明瞭な状態で出力したものに限る。）を保存する方法によることができる。この場合において、当該媒介者等又は執行機関は、当該書面を、第一項の規定により保存すべき場所に、同項の規定により保存すべき期間、整理して保存しなければならない。 art-26-7/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-7/par-3 Notwithstanding the preceding two paragraphs, an intermediary, etc. or enforcement agency that retains electronic or magnetic records pursuant to those provisions may adopt the method of retaining a document prepared by outputting those electronic or magnetic records (limited to one output in an orderly format and in a clear condition). In this case, that intermediary, etc. or enforcement agency must organize and retain that document at the place where it is to be retained pursuant to paragraph (1), for the period for which it is to be retained pursuant to that paragraph. machine translation, not official **第四項** 第一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（同項の規定による電磁的記録の保存を除く。）は、財務大臣の定める方法によることができる。 art-26-7/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-7/par-4 The retention under paragraph (1) (excluding the retention of electronic or magnetic records under that paragraph) 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 may be by a method specified by the Minister of Finance. machine translation, not official --- ## Cites - art-26-7/par-1: 令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 (e-Gov law ID 363CO0000000360) - art-26-7/par-1: 次項 → 消費税法施行規則 第二十六条の七第二項 (Article 26-7, paragraph (2)), art-26-7/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-7/par-2 - art-26-7/par-1: 第三項 → 消費税法施行規則 第二十六条の七第三項 (Article 26-7, paragraph (3)), art-26-7/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-7/par-3 - art-26-7/par-1: 同条第五項 → 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 (e-Gov law ID 363CO0000000360) - art-26-7/par-1: 法第五十七条の四第一項 → 消費税法 第五十七条の四第一項 (Article 57-4, paragraph (1)), art-57-4/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-1 (e-Gov law ID 363AC0000000108) - art-26-7/par-1: 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-26-7/par-1: この条 → 消費税法施行規則 第二十六条の七 (Article 26-7), art-26-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-7 - art-26-7/par-2: 令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 (e-Gov law ID 363CO0000000360) - art-26-7/par-2: 同条第五項 → 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 (e-Gov law ID 363CO0000000360) - art-26-7/par-2: 電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則第四条第一項 → 電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/art-4/par-1 (e-Gov law ID 410M50000040043) - art-26-7/par-3: 前二項 → 消費税法施行規則 第二十六条の七第一項 (Article 26-7, paragraph (1)), art-26-7/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-7/par-1 - art-26-7/par-3: 前二項 → 消費税法施行規則 第二十六条の七第二項 (Article 26-7, paragraph (2)), art-26-7/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-7/par-2 - art-26-7/par-4: 第一項 → 消費税法施行規則 第二十六条の七第一項 (Article 26-7, paragraph (1)), art-26-7/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-7/par-1 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 消費税法施行規則 第二十三条の三第一項（申告期限延長法人に係る輸出取引等の証明書類等の保存期間の特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-3/par-1 - 消費税法施行規則 第二十六条の二第一項第三号（適格請求書発行事業者の登録申請書の記載事項等） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-2/par-1/item-3 - 消費税法施行規則 第二十六条の七第一項（媒介者等における適格請求書の写し等の保存） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-7/par-1 - 消費税法施行規則 第二十六条の七第三項（媒介者等における適格請求書の写し等の保存） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-7/par-3 - 消費税法施行規則 第二十六条の七第四項（媒介者等における適格請求書の写し等の保存） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-7/par-4 - 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 - 消費税法施行規則 第二十九条第一項（国又は地方公共団体等に係る輸出取引等の証明書類等の保存期間の特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-29/par-1 - 消費税法施行規則 附則第二条第一項（申告期限延長法人に係る輸出取引等の証明書類等の保存期間の特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5029-16/art-2/par-1 --- ## 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) — 消費税法施行規則 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363M50000040053/20261101_507M60000040022), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-022, 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-regulation-20261106T203801-022, translated 2026-11-07 - This site's parser, version 226 — 消費税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-11-06