# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第七十条の十三 (Article 70-13) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-13. 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: 第七十条の十三 (Article 70-13)（交付した適格請求書の写し等の保存） — address `art-70-13` - 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-70-13 - 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. --- ### 第七十条の十三（交付した適格請求書の写し等の保存） — Retention of Copies, etc. of Delivered Qualified Invoices caption: machine translation, not official art-70-13 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-13 **第一項** 適格請求書等を交付した適格請求書発行事業者は、当該適格請求書等の写し（法第五十七条の四第五項の規定により適格請求書等に記載すべき事項に係る電磁的記録を提供した場合にあつては、当該電磁的記録）を整理し、その交付した日（当該電磁的記録を提供した場合にあつては、その提供した日）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とする。次項において同じ。）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に保存しなければならない。 art-70-13/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-13/par-1 A qualified invoice issuer that has delivered a qualified invoice, etc. must organize a copy of that qualified invoice, etc. (or, where it has provided an electronic or magnetic record relating to the matters to be stated in the qualified invoice, etc. pursuant to Article 57-4, paragraph (5) of the Act, that electronic or magnetic record) and retain it, 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) have elapsed from the day following the last day of the taxable period that includes the day on which it was delivered (or, where that electronic or magnetic record was provided, the day on which it was provided), at its place for tax payment or at the location of the office, place of business or other equivalent facility relating to the transaction. machine translation, not official **第二項** 前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同項の規定による保存（同項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-70-13/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-13/par-2 Retention under the preceding paragraph (excluding retention of electronic or magnetic records under that paragraph) 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 paragraph may be by a method determined by the Minister of Finance. machine translation, not official --- ## Cites - art-70-13/par-1: 法第五十七条の四第五項 → 消費税法 第五十七条の四第五項 (Article 57-4, paragraph (5)), art-57-4/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-5 (e-Gov law ID 363AC0000000108) - art-70-13/par-1: 次項 → 消費税法施行令 第七十条の十三第二項 (Article 70-13, paragraph (2)), art-70-13/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-13/par-2 - art-70-13/par-2: 前項 → 消費税法施行令 第七十条の十三第一項 (Article 70-13, paragraph (1)), art-70-13/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-13/par-1 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 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 第七十条の十二第一項（媒介者等による適格請求書等の交付の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-12/par-1 - 消費税法施行令 第七十条の十三第一項（交付した適格請求書の写し等の保存） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-13/par-1 - 消費税法施行令 第七十条の十三第二項（交付した適格請求書の写し等の保存） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-13/par-2 - 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 附則第三条第一項（申告期限延長法人に係る中間申告等の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5022-114/art-3/par-1 - 消費税法施行規則 第二十六条の八第二項（適格請求書等に記載すべき事項に係る電磁的記録を提供した場合の保存方法） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26-8/par-2 (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-20261106T203801-036, 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