# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-9. 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: 第九条 (Supplementary Provisions, Article 9)（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） — address `suppl-4072-341/art-9` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-9 - 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. --- ### 第九条（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） — Transitional Measures Concerning the Retention Period of Books, etc. Pertaining to Deduction of the Amount of Tax on Taxable Purchases, etc. caption: machine translation, not official suppl-4072-341/art-9 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-9 **第一項** 新令第五十条第一項の規定は、適用日以後に国内において事業者が行う課税仕入れ及び保税地域から引き取られる課税貨物に係る新法第三十条第七項に規定する帳簿及び請求書等の保存について適用し、適用日前に国内において事業者が行った課税仕入れ及び保税地域から引き取った課税貨物に係る旧法第三十条第七項に規定する帳簿又は請求書等の保存については、なお従前の例による。 suppl-4072-341/art-9/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-9/par-1 The provisions of Article 50, paragraph (1) of the New Order apply to the retention of books and invoices, etc. prescribed in Article 30, paragraph (7) of the New Act relating to taxable purchases made by a business operator in Japan on or after the application date and taxable goods taken out of a bonded area on or after the application date, and the provisions then in force continue to govern the retention of books or invoices, etc. prescribed in Article 30, paragraph (7) of the Former Act relating to taxable purchases made by a business operator in Japan before the application date and taxable goods taken out of a bonded area before the application date. machine translation, not official --- ## Cites - suppl-4072-341/art-9/par-1: 新令第五十条第一項 → 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 --- ## 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-20261106T203801-049, 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