# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第二十七条の二 (Article 27-2) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-27-2. 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: 第二十七条の二 (Article 27-2)（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-27-2` - 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-27-2 - 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. --- ### 第二十七条の二（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 Special Provisions on Heavy Penalty Tax Concerning Matters Recorded in Electronic or Magnetic Records caption: machine translation, not official art-27-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-27-2 **第一項** 令第七十一条の二第一項第九号に規定する財務省令で定める電磁的記録は、第五条第四項に規定する電磁的記録及び第十六条第四項に規定する電磁的記録とする。 art-27-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-27-2/par-1 The electronic or magnetic records specified by Ministry of Finance Order prescribed in Article 71-2, paragraph (1), item (ix) of the Order are the electronic or magnetic records prescribed in Article 5, paragraph (4) and the electronic or magnetic records prescribed in Article 16, paragraph (4). machine translation, not official **第二項** 令第七十一条の二第一項第一号から第八号までに掲げる電磁的記録又は前項に規定する電磁的記録のうち、第五条第六項、第六条の四第六項、第十五条の五第二項、第十六条第六項、第二十六条の七第三項若しくは第二十六条の八第二項の規定又は租税特別措置法施行規則（昭和三十二年大蔵省令第十五号）第三十六条の二第四項（外国公館等であることの証明等）の規定に基づき、当該電磁的記録を出力することにより作成した書面で保存されている場合における当該電磁的記録に記録された事項については、法第五十九条の二第一項の規定は、適用しない。 art-27-2/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-27-2/par-2 With respect to matters recorded in electronic or magnetic records, among the electronic or magnetic records listed in Article 71-2, paragraph (1), items (i) through (viii) of the Order or the electronic or magnetic records prescribed in the preceding paragraph, that are retained in the form of a document prepared by outputting those electronic or magnetic records pursuant to the provisions of Article 5, paragraph (6), Article 6-4, paragraph (6), Article 15-5, paragraph (2), Article 16, paragraph (6), Article 26-7, paragraph (3) or Article 26-8, paragraph (2), or the provisions of Article 36-2, paragraph (4) (Certification, etc. of Being a Foreign Diplomatic Mission, etc.) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation (Ministry of Finance Order No. 15 of 1957), Article 59-2, paragraph (1) of the Act does not apply. machine translation, not official --- ## Cites - art-27-2/par-1: 令第七十一条の二第一項第九号 → 消費税法施行令 第七十一条の二第一項第九号 (Article 71-2, paragraph (1), item (ix)), art-71-2/par-1/item-9 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-1/item-9 (e-Gov law ID 363CO0000000360) - art-27-2/par-1: 第五条第四項 → 消費税法施行規則 第五条第四項 (Article 5, paragraph (4)), art-5/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-4 - art-27-2/par-1: 第十六条第四項 → 消費税法施行規則 第十六条第四項 (Article 16, paragraph (4)), art-16/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-16/par-4 - art-27-2/par-2: 令第七十一条の二第一項第一号から第八号まで → 消費税法施行令 第七十一条の二第一項第一号 (Article 71-2, paragraph (1), item (i)), art-71-2/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-1/item-1 (e-Gov law ID 363CO0000000360) - art-27-2/par-2: 令第七十一条の二第一項第一号から第八号まで → 消費税法施行令 第七十一条の二第一項第二号 (Article 71-2, paragraph (1), item (ii)), art-71-2/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-1/item-2 (e-Gov law ID 363CO0000000360) - art-27-2/par-2: 令第七十一条の二第一項第一号から第八号まで → 消費税法施行令 第七十一条の二第一項第三号 (Article 71-2, paragraph (1), item (iii)), art-71-2/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-1/item-3 (e-Gov law ID 363CO0000000360) - art-27-2/par-2: 令第七十一条の二第一項第一号から第八号まで → 消費税法施行令 第七十一条の二第一項第四号 (Article 71-2, paragraph (1), item (iv)), art-71-2/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-1/item-4 (e-Gov law ID 363CO0000000360) - art-27-2/par-2: 令第七十一条の二第一項第一号から第八号まで → 消費税法施行令 第七十一条の二第一項第五号 (Article 71-2, paragraph (1), item (v)), art-71-2/par-1/item-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-1/item-5 (e-Gov law ID 363CO0000000360) - art-27-2/par-2: 令第七十一条の二第一項第一号から第八号まで → 消費税法施行令 第七十一条の二第一項第六号 (Article 71-2, paragraph (1), item (vi)), art-71-2/par-1/item-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-1/item-6 (e-Gov law ID 363CO0000000360) - art-27-2/par-2: 令第七十一条の二第一項第一号から第八号まで → 消費税法施行令 第七十一条の二第一項第七号 (Article 71-2, paragraph (1), item (vii)), art-71-2/par-1/item-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-1/item-7 (e-Gov law ID 363CO0000000360) - art-27-2/par-2: 令第七十一条の二第一項第一号から第八号まで → 消費税法施行令 第七十一条の二第一項第八号 (Article 71-2, paragraph (1), item (viii)), art-71-2/par-1/item-8 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-1/item-8 (e-Gov law ID 363CO0000000360) - art-27-2/par-2: 前項 → 消費税法施行規則 第二十七条の二第一項 (Article 27-2, paragraph (1)), art-27-2/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-27-2/par-1 - art-27-2/par-2: 第五条第六項 → 消費税法施行規則 第五条第六項 (Article 5, paragraph (6)), art-5/par-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-6 - art-27-2/par-2: 第六条の四第六項 → 消費税法施行規則 第六条の四第六項 (Article 6-4, paragraph (6)), art-6-4/par-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-4/par-6 - art-27-2/par-2: 第十五条の五第二項 → 消費税法施行規則 第十五条の五第二項 (Article 15-5, paragraph (2)), art-15-5/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-15-5/par-2 - art-27-2/par-2: 第十六条第六項 → 消費税法施行規則 第十六条第六項 (Article 16, paragraph (6)), art-16/par-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-16/par-6 - art-27-2/par-2: 第二十六条の七第三項 → 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-27-2/par-2: 第二十六条の八第二項 → 消費税法施行規則 第二十六条の八第二項 (Article 26-8, paragraph (2)), art-26-8/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-8/par-2 - art-27-2/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) ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## 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-20261106T203801-024, 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-20261106T203801-024, 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