# Article 16, paragraph (6), its wordings — Regulation for Enforcement of the Consumption Tax Act

This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/history/art-16/par-6. 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 16, paragraph (6) (第十六条第六項) changed with each amendment, and how it will change.

- Law: Regulation for Enforcement of the Consumption Tax Act (消費税法施行規則) — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation
- Provision: Article 16, paragraph (6) (第十六条第六項) — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-16/par-6 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-regulation/art-16/par-6)
- The law's amendments: https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments
- 2 wordings, oldest first.

## 1. Before Ministry of Finance Order No. 19 of 2026

- State: In force

Japanese:

> 第一項、第二項及び前項の規定にかかわらず、これらの規定により第四項に規定する電磁的記録を保存する事業者は、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、当該事業者は、当該書面を、第一項又は第二項の規定により保存すべき場所に、これら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。

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

> Notwithstanding paragraphs (1) and (2) and the preceding paragraph, a business operator that retains the electronic or magnetic records prescribed in paragraph (4) pursuant to these provisions may do so by 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, the business operator must retain the document, in an organized manner, at the place at which it is required to be retained under paragraph (1) or (2), for the period for which it is required to be retained under these provisions.

## 2. 1 April 2028 — Ministry of Finance Order No. 19 of 2026

- State: Not yet in force
- Takes effect: 1 April 2028
- The amendment: Moved to paragraph (5) and reworded (Ministry of Finance Order No. 19 of 2026) — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019

Japanese:

> 第一項、第二項及び前項の規定にかかわらず、これらの規定により第一項及び第二項に規定する書類に係る電磁的記録を保存する事業者は、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、当該事業者は、当該書面を、これらの規定により保存すべき場所に、これら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。

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

> Notwithstanding paragraphs (1) and (2) and the preceding paragraph, a business operator that, pursuant to these provisions, retains the electronic or magnetic records relating to the documents prescribed in paragraphs (1) and (2) may do so by 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, the business operator must retain the document, in an organized manner, at the place at which it is required to be retained under these provisions, for the period for which it is required to be retained under these provisions.

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/363M50000040053)
- 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/363M50000040053/20271001_508M60000040019)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/363M50000040053/20280401_508M60000040019)