# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第二十九条 (Article 29) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-29. 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: 第二十九条 (Article 29)（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） — address `art-29` - 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-29 - 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. --- ### 第二十九条（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） — Special Provisions on the Retention Period of Documents Proving Export Transactions, etc. Concerning the National Government, Local Governments, etc. caption: machine translation, not official art-29 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-29 **第一項** 令第七十六条第二項の規定の適用がある場合における第五条第一項及び第三項、第八条第五項、第九条第七項、第十六条第一項から第三項まで、第十九条並びに第二十六条の七第一項及び第四項の規定の適用については、第五条第一項中「経過した日」とあるのは「経過した日（令第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日。第三項において同じ。）」と、第八条第五項及び第九条第七項中「経過した日」とあるのは「経過した日（令第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日）」と、第十六条第一項中「経過した日」とあるのは「経過した日（令第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日。次項及び第三項において同じ。）」と、第十九条中「経過した日」とあるのは「経過した日（令第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日）」と、第二十六条の七第一項中「経過した日」とあるのは「経過した日（令第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日。第四項において同じ。）」とする。 art-29/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-29/par-1 In the application of Article 5, paragraphs (1) and (3), Article 8, paragraph (5), Article 9, paragraph (7), Article 16, paragraphs (1) through (3), Article 19, and Article 26-7, paragraphs (1) and (4) in the case where Article 76, paragraph (2) of the Order applies, the phrase "have elapsed" in Article 5, paragraph (1) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) of the Order applies, the day following the deadline for filing the return under the items of that paragraph for that taxable period (meaning the return under Article 45, paragraph (1) of the Act); the same applies in paragraph (3))", the phrase "have elapsed" in Article 8, paragraph (5) and Article 9, paragraph (7) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) of the Order applies, the day following the deadline for filing the return under the items of that paragraph for that taxable period (meaning the return under Article 45, paragraph (1) of the Act))", the phrase "have elapsed" in Article 16, paragraph (1) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) of the Order applies, the day following the deadline for filing the return under the items of that paragraph for that taxable period (meaning the return under Article 45, paragraph (1) of the Act); the same applies in the following paragraph and paragraph (3))", the phrase "have elapsed" in Article 19 is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) of the Order applies, the day following the deadline for filing the return under the items of that paragraph for that taxable period (meaning the return under Article 45, paragraph (1) of the Act))", and the phrase "have elapsed" in Article 26-7, paragraph (1) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) of the Order applies, the day following the deadline for filing the return under the items of that paragraph for that taxable period (meaning the return under Article 45, paragraph (1) of the Act); the same applies in paragraph (4))". machine translation, not official --- ## Cites - art-29/par-1: 令第七十六条第二項 → 消費税法施行令 第七十六条第二項 (Article 76, paragraph (2)), art-76/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-2 (e-Gov law ID 363CO0000000360) - art-29/par-1: 第五条第一項 → 消費税法施行規則 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1 - art-29/par-1: 第三項 → 消費税法施行規則 第五条第三項 (Article 5, paragraph (3)), art-5/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-3 - art-29/par-1: 第八条第五項 → 消費税法施行規則 第八条第五項 (Article 8, paragraph (5)), art-8/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-8/par-5 - art-29/par-1: 第九条第七項 → 消費税法施行規則 第九条第七項 (Article 9, paragraph (7)), art-9/par-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-9/par-7 - art-29/par-1: 第十六条第一項から第三項まで → 消費税法施行規則 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-16/par-1 - art-29/par-1: 第十六条第一項から第三項まで → 消費税法施行規則 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-16/par-2 - art-29/par-1: 第十六条第一項から第三項まで → 消費税法施行規則 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-16/par-3 - art-29/par-1: 第十九条 → 消費税法施行規則 第十九条 (Article 19), art-19 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-19 - art-29/par-1: 第二十六条の七第一項 → 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 - art-29/par-1: 第四項 → 消費税法施行規則 第二十六条の七第四項 (Article 26-7, paragraph (4)), art-26-7/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-7/par-4 - art-29/par-1: 法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 (e-Gov law ID 363AC0000000108) --- ## 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-20261106T203801-025, 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