# Article 27-2, 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-27-2/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 27-2, paragraph (1) (第二十七条の二第一項) 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 27-2, paragraph (1) (第二十七条の二第一項) — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-27-2/par-1 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-regulation/art-27-2/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:

> 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。

English (Machine translation, not official):

> 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).

## 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:

> 令第七十一条の二第一項第十号に規定する財務省令で定める電磁的記録は、第五条第一項並びに第十六条第一項及び第二項に規定する電磁的記録とする。

English (Machine translation, not official):

> The electronic or magnetic records specified by Ministry of Finance Order prescribed in Article 71-2, paragraph (1), item (x) of the Order are the electronic or magnetic records prescribed in Article 5, paragraph (1) and Article 16, paragraphs (1) and (2).

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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)