# Article 19, paragraph (1), 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-19/par-1. 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 19, paragraph (1) (第十九条第一項) 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 19, paragraph (1) (第十九条第一項) — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-19/par-1 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-regulation/art-19/par-1)
- 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:

> 法第三十九条第一項の規定の適用を受けようとする事業者は、同項に規定する債権につき同項に規定する事実が生じたことを証する書類を整理し、同項に規定する領収をすることができないこととなつ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、事業所その他これらに準ずるものの所在地に保存しなければならない。

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

> A business operator seeking to have Article 39, paragraph (1) of the Act apply must organize documents evidencing that the facts prescribed in that paragraph have arisen with respect to the claim prescribed in that paragraph, and retain them at the place for tax payment or the location of the office, place of business, 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 determined) have elapsed from the day following the last day of the taxable period that includes the day on which it became unable to collect as prescribed in that paragraph.

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

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

Japanese:

> 法第三十九条第一項の規定の適用を受けようとする事業者は、同項に規定する債権につき同項に規定する事実が生じたことを証する書類を整理し、同項に規定する領収をすることができないこととなつた日の属する課税期間に係る確定申告書の提出期限の翌日から七年間、これを納税地又はその取引に係る事務所、事業所その他これらに準ずるものの所在地に保存しなければならない。

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

> A business operator seeking to have Article 39, paragraph (1) of the Act apply must organize documents evidencing that the facts prescribed in that paragraph have arisen with respect to the claim prescribed in that paragraph, and retain them at the place for tax payment or the location of the office, place of business, or similar place relating to the transaction for seven years from the day following the deadline for filing the final return for the taxable period that includes the day on which it became unable to collect as 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/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)