# Article 9, paragraph (7), 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-9/par-7. 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 9, paragraph (7) (第九条第七項) 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 9, paragraph (7) (第九条第七項) — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-9/par-7 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-regulation/art-9/par-7)
- 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:

> 承認送受信事業者は、令第十八条の四第一項の規定により委託を受けて事務を行う購入記録情報の提供等につき、免税購入対象者ごとに当該購入記録情報の提供等に関し記録を作成して整理し、輸出物品販売場を経営する事業者が当該免税購入対象者に対して譲渡した免税対象物品に係る法第八条第三項後段の規定による税関確認情報の受領をした日（税関確認情報の受領をしない場合にあつては、同条第二項前段の規定による購入記録情報の提供をした日）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、これを納税地又は購入記録情報の提供等に係る事務所、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):

> An approved transmission business operator must, for the provision, etc. of purchase record information performed under entrustment pursuant to the provisions of Article 18-4, paragraph (1) of the Order, prepare and organize, for each person eligible for tax-free purchase, records relating to that provision, etc. of purchase record information, and retain them for seven years from the day on which two months have elapsed from the day following the last day of the taxable period that includes the day on which the business operator operating the tax-free shop received the customs confirmation information under the provisions of Article 8, paragraph (3), second sentence of the Act with respect to the tax-exempt goods transferred to that person eligible for tax-free purchase (where it does not receive customs confirmation information, the day on which it made the provision of purchase record information under the provisions of paragraph (2), first sentence of that Article) (one month, where the residual assets of a corporation in liquidation have been determined), at the place for tax payment or at the location of the office, place of business or other similar place relating to the provision, etc. of purchase record information.

## 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:

> 承認送受信事業者は、令第十八条の四第一項の規定により委託を受けて事務を行う購入記録情報の提供等につき、免税購入対象者ごとに当該購入記録情報の提供等に関し記録を作成して整理し、輸出物品販売場を経営する事業者が当該免税購入対象者に対して譲渡した免税対象物品に係る法第八条第三項後段の規定による税関確認情報の受領をした日（税関確認情報の受領をしない場合にあつては、同条第二項前段の規定による購入記録情報の提供をした日）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、これを納税地又は購入記録情報の提供等に係る事務所、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):

> An approved transmission business operator must, for the provision, etc. of purchase record information performed under entrustment pursuant to the provisions of Article 18-4, paragraph (1) of the Order, prepare and organize, for each person eligible for tax-free purchase, records relating to that provision, etc. of purchase record information, and retain them for seven years from the day following the deadline for filing the final return for the taxable period that includes the day on which the business operator operating the tax-free shop received the customs confirmation information under the provisions of Article 8, paragraph (3), second sentence of the Act with respect to the tax-exempt goods transferred to that person eligible for tax-free purchase (where it does not receive customs confirmation information, the day on which it made the provision of purchase record information under the provisions of paragraph (2), first sentence of that Article), at the place for tax payment or at the location of the office, place of business or other similar place relating to the provision, etc. of purchase record information.

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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)