# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第七十一条 (Article 71) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-71. 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: 第七十一条 (Article 71)（帳簿の備付け等） — address `art-71` - 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-71 - 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. --- ### 第七十一条（帳簿の備付け等） — Keeping of Books, etc. caption: machine translation, not official art-71 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-71 **第一項** 事業者（法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）は、帳簿を備え付けてこれにその行つた資産の譲渡等又は課税仕入れ若しくは課税貨物（法律又は条約の規定により消費税が免除されるものを除く。以下この章において同じ。）の保税地域からの引取りに関する財務省令で定める事項を整然と、かつ、明瞭に記録しなければならない。 art-71/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-71/par-1 A business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Act) must keep books and record in them, in an orderly and clear manner, the matters specified by Ministry of Finance Order concerning the transfers, etc. of assets or taxable purchases it has carried out or the taking out of taxable goods (excluding those for which consumption tax is exempted under the provisions of laws or treaties; the same applies hereinafter in this Chapter) from a bonded area. machine translation, not official **第二項** 前項に規定する事業者は、同項の規定により記録した帳簿を整理し、これをその帳簿の閉鎖の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。第五項において同じ。）を経過した日から七年間、当該事業者の納税地又はその事業に係る事務所、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-71/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-71/par-2 A business operator prescribed in the preceding paragraph must organize the books recorded pursuant to that paragraph 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 paragraph (5)) have elapsed from the day following the last day of the taxable period that includes the day on which those books were closed, at the place for tax payment of that business operator or at the location of the office, place of business or other equivalent facility relating to its business. machine translation, not official **第三項** 法第五十八条に規定する特例申告者（第一項に規定する事業者で法第三十七条第一項の規定の適用を受けない者を除く。次項において「特例申告者」という。）は、帳簿を備え付けてこれに課税貨物（関税法第七条の二第二項（申告の特例）に規定する特例申告に係る課税貨物（次項において「特例申告貨物」という。）に限る。）の保税地域からの引取りに関する財務省令で定める事項を整然と、かつ、明瞭に記録しなければならない。 art-71/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-71/par-3 A special filer prescribed in Article 58 of the Act (excluding a business operator prescribed in paragraph (1) that is not subject to the application of Article 37, paragraph (1) of the Act; referred to as a "special filer" in the following paragraph) must keep books and record in them, in an orderly and clear manner, the matters specified by Ministry of Finance Order concerning the taking out of taxable goods (limited to taxable goods covered by a special return prescribed in Article 7-2, paragraph (2) (Special Provisions on Declaration) of the Customs Act; referred to as "goods covered by a special return" in the following paragraph) from a bonded area. machine translation, not official **第四項** 特例申告者は、前項の規定により記録した帳簿を整理し、これをその特例申告貨物の輸入の許可の日の属する月の翌月末日の翌日から七年間、当該特例申告者の本店若しくは主たる事務所若しくは当該特例申告貨物の輸入取引に係る事務所、事業所その他これらに準ずるものの所在地又は当該特例申告者の住所地に保存しなければならない。 art-71/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-71/par-4 A special filer must organize the books recorded pursuant to the preceding paragraph and retain them, for seven years from the day following the last day of the month following the month that includes the day of import permission for the goods covered by a special return, at the head office or principal office of that special filer, at the location of an office, place of business or other equivalent facility relating to the import transaction of those goods covered by a special return, or at the place of address of that special filer. machine translation, not official **第五項** 第二項の規定による帳簿の保存は同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、前項の規定による帳簿の保存は同項に規定する輸入の許可の日の属する月の翌月末日の翌日から、それぞれ五年を経過した日以後の期間においては、財務大臣の定める方法によることができる。 art-71/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-71/par-5 Retention of books under paragraph (2) may be by a method determined by the Minister of Finance 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 that paragraph, and retention of books under the preceding paragraph may be by such a method during the period on or after the day on which five years have elapsed from the day following the last day of the month following the month that includes the day of import permission prescribed in that paragraph. machine translation, not official --- ## Cites - art-71/par-1: 法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108) - art-71/par-2: 前項 → 消費税法施行令 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-71/par-1 - art-71/par-2: 第五項 → 消費税法施行令 第七十一条第五項 (Article 71, paragraph (5)), art-71/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-71/par-5 - art-71/par-3: 法第五十八条 → 消費税法 第五十八条 (Article 58), art-58 — https://japanlaw.org/ja/consumption-tax-act/art-58 (e-Gov law ID 363AC0000000108) - art-71/par-3: 第一項 → 消費税法施行令 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-71/par-1 - art-71/par-3: 法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-1 (e-Gov law ID 363AC0000000108) - art-71/par-3: 次項 → 消費税法施行令 第七十一条第四項 (Article 71, paragraph (4)), art-71/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-71/par-4 - art-71/par-3: 関税法第七条の二第二項 → e-Gov law 329AC0000000061, 第七条の二第二項 (Article 7-2, paragraph (2)), art-7-2/par-2 — not held in this collection - art-71/par-4: 前項 → 消費税法施行令 第七十一条第三項 (Article 71, paragraph (3)), art-71/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-71/par-3 - art-71/par-5: 第二項 → 消費税法施行令 第七十一条第二項 (Article 71, paragraph (2)), art-71/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-71/par-2 - art-71/par-5: 前項 → 消費税法施行令 第七十一条第四項 (Article 71, paragraph (4)), art-71/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-71/par-4 ## Cited by 11 provisions cite this one. No official source publishes this direction. - 消費税法施行令 第四十九条第八項第一号（課税仕入れ等の税額の控除に係る帳簿等の記載事項等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-49/par-8/item-1 - 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 第七十一条第二項（帳簿の備付け等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-71/par-2 - 消費税法施行令 第七十一条第三項（帳簿の備付け等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-71/par-3 - 消費税法施行令 第七十一条第四項（帳簿の備付け等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-71/par-4 - 消費税法施行令 第七十一条第五項（帳簿の備付け等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-71/par-5 - 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 - 消費税法施行規則 第二十七条第一項（帳簿の記載事項等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-27/par-1 (e-Gov law ID 363M50000040053) - 消費税法施行規則 第二十七条第五項（帳簿の記載事項等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-27/par-5 (e-Gov law ID 363M50000040053) - 消費税法施行規則 第二十七条第六項（帳簿の記載事項等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-27/par-6 (e-Gov law ID 363M50000040053) - 消費税法施行規則 附則第二条第一項（輸入許可書等に係る電磁的記録の保存に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5059-16/art-2/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 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-037, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch consumption-tax-act-enforcement-order-20261106T203801-037, 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