# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第五十条 (Article 50) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-50. 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: 消費税法施行令 (Order for Enforcement of the Consumption Tax Act), 昭和六十三年政令第三百六十号 - English title "Order for Enforcement of the Consumption Tax Act": claude-opus-5-5 - Kind: CabinetOrder — 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: 第五十条 (Article 50)（課税仕入れ等の税額の控除に係る帳簿等の保存期間等） — address `art-50` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-50 - e-Gov law ID: 363CO0000000360 — 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. --- ### 第五十条（課税仕入れ等の税額の控除に係る帳簿等の保存期間等） — Retention Period, etc. of Books, etc. for Deduction of the Amount of Tax on Taxable Purchases, etc. caption: machine translation, not official art-50 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-50 **第一項** 法第三十条第一項の規定の適用を受けようとする事業者は、同条第七項に規定する帳簿及び請求書等を整理し、当該帳簿についてはその閉鎖の日の属する課税期間の末日の翌日、当該請求書等についてはその受領した日（同条第九項第二号に掲げる電磁的記録並びに前条第七項及び第十項の電磁的記録にあつては、これらの電磁的記録の提供を受けた日）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とする。次項及び第三項において同じ。）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（次項において「納税地等」という。）に保存（同号に掲げる電磁的記録並びに前条第七項及び第十項の電磁的記録にあつては、財務省令で定める方法による保存に限る。以下この項において同じ。）をしなければならない。ただし、財務省令で定める場合に該当する法第三十条第七項に規定する帳簿又は請求書等については、同日から五年間を超えて保存をすることを要しない。 art-50/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-50/par-1 A business operator seeking to be subject to Article 30, paragraph (1) of the Act must organize the books and invoices, etc. prescribed in paragraph (7) of that Article and retain them, for seven years from the day on which two months (one month where the residual assets of a corporation in liquidation have been finalized; the same applies in the following paragraph and paragraph (3)) have elapsed from the day following the last day of the taxable period that includes, for those books, the day on which they were closed and, for those invoices, etc., the day on which they were received (for the electronic or magnetic records listed in paragraph (9), item (ii) of that Article and the electronic or magnetic records of paragraphs (7) and (10) of the preceding Article, the day on which they were provided), at its place for tax payment or the location of the office, place of business or other similar place relating to the transaction (referred to as "place for tax payment, etc." in the following paragraph) (for the electronic or magnetic records listed in Article 30, paragraph (9), item (ii) of the Act and the electronic or magnetic records of paragraphs (7) and (10) of the preceding Article, limited to retention by a method specified by Ministry of Finance Order; the same applies hereinafter in this paragraph); provided, however, that for books or invoices, etc. prescribed in Article 30, paragraph (7) of the Act that fall under a case specified by Ministry of Finance Order, it is not required to retain them for more than five years from the day on which those two months have elapsed. machine translation, not official **第二項** 法第三十条第一項に規定する課税仕入れに係る消費税額（その課税仕入れに係る資産が金又は白金の地金である場合に限る。）につき同項の規定の適用を受けようとする事業者は、同条第十一項に規定する本人確認書類を整理し、その課税仕入れの日の属する課税期間の末日の翌日から二月を経過した日から七年間、これを納税地等に保存（当該本人確認書類が電磁的記録である場合にあつては、財務省令で定める方法による保存に限る。）をしなければならない。 art-50/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-50/par-2 A business operator seeking to be subject to Article 30, paragraph (1) of the Act with respect to the consumption tax on taxable purchases prescribed in that paragraph (limited to where the asset pertaining to the taxable purchase is gold or platinum bullion) must organize the identity verification document prescribed in paragraph (11) of that Article and retain it at its place for tax payment, etc. (where the identity verification document is an electronic or magnetic record, limited to retention by a method specified by Ministry of Finance Order), 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 of the taxable purchase. machine translation, not official **第三項** 前二項に規定する課税期間の末日の翌日から二月を経過した日から五年を経過した日以後の期間におけるこれらの規定による保存（これらの規定による電磁的記録の保存を除く。）は、財務大臣の定める方法によることができる。 art-50/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-50/par-3 Retention under the preceding two paragraphs (excluding retention of electronic or magnetic records under those provisions) during the period on or after the day on which five years have elapsed from the day on which two months have elapsed from the day following the last day of the taxable period prescribed in the preceding two paragraphs may be made by a method determined by the Minister of Finance. machine translation, not official --- ## Cites - art-50/par-1: 法第三十条第一項 → 消費税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-1 (e-Gov law ID 363AC0000000108) - art-50/par-1: 同条第七項 → 消費税法 第三十条第七項 (Article 30, paragraph (7)), art-30/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-7 (e-Gov law ID 363AC0000000108) - art-50/par-1: 同条第九項第二号 → 消費税法 第三十条第九項第二号 (Article 30, paragraph (9), item (ii)), art-30/par-9/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-9/item-2 (e-Gov law ID 363AC0000000108) - art-50/par-1: 前条第七項 → 消費税法施行令 第四十九条第七項 (Article 49, paragraph (7)), art-49/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-49/par-7 - art-50/par-1: 第十項 → 消費税法施行令 第四十九条第十項 (Article 49, paragraph (10)), art-49/par-10 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-49/par-10 - art-50/par-1: 次項 → 消費税法施行令 第五十条第二項 (Article 50, paragraph (2)), art-50/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-50/par-2 - art-50/par-1: 第三項 → 消費税法施行令 第五十条第三項 (Article 50, paragraph (3)), art-50/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-50/par-3 - art-50/par-1: この項 → 消費税法施行令 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-50/par-1 - art-50/par-2: 法第三十条第一項 → 消費税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-1 (e-Gov law ID 363AC0000000108) - art-50/par-2: 同条第十一項 → 消費税法 第三十条第十一項 (Article 30, paragraph (11)), art-30/par-11 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-11 (e-Gov law ID 363AC0000000108) - art-50/par-3: 前二項 → 消費税法施行令 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-50/par-1 - art-50/par-3: 前二項 → 消費税法施行令 第五十条第二項 (Article 50, paragraph (2)), art-50/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-50/par-2 ## Cited by 11 provisions cite this one. No official source publishes this direction. - 消費税法施行令 第四十六条第一項第三号（課税仕入れに係る消費税額の計算） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-46/par-1/item-3 - 消費税法施行令 第四十六条の二第一項（輸入の許可前に引き取る課税貨物に係る消費税額の控除の時期の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-46-2/par-1 - 消費税法施行令 第五十条第一項（課税仕入れ等の税額の控除に係る帳簿等の保存期間等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-50/par-1 - 消費税法施行令 第五十条第三項（課税仕入れ等の税額の控除に係る帳簿等の保存期間等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-50/par-3 - 消費税法施行令 第六十三条の二第二項（申告期限延長法人に係る中間申告等の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-63-2/par-2 - 消費税法施行令 第七十一条の二第一項第七号（電磁的記録に記録された事項に関する重加算税の特例の対象となる電磁的記録の範囲等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-71-2/par-1/item-7 - 消費税法施行令 第七十六条第四項（国、地方公共団体等の申告期限の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-76/par-4 - 消費税法施行令 附則第九条第一項（課税仕入れ等の税額の控除に係る帳簿等の保存期間に係る経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-9/par-1 - 消費税法施行規則 第十五条の五第一項（適格請求書等に記載すべき事項に係る電磁的記録の提供を受けた場合等の保存方法） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-5/par-1 (e-Gov law ID 363M50000040053) - 消費税法施行規則 第十五条の五第二項（適格請求書等に記載すべき事項に係る電磁的記録の提供を受けた場合等の保存方法） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-5/par-2 (e-Gov law ID 363M50000040053) - 消費税法施行規則 第十五条の六第一項（帳簿等の保存期間の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-6/par-1 (e-Gov law ID 363M50000040053) --- ## 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) — 消費税法施行令 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363CO0000000360/20261101_507CO0000000125), retrieved 2026-11-06 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch consumption-tax-act-enforcement-order-20261106T203801-025, translated 2026-11-07 - This site's parser, version 226 — 消費税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06