# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第十五条の五 (Article 15-5) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-5. 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: 消費税法施行規則 (Regulation for Enforcement of the Consumption Tax Act), 昭和六十三年大蔵省令第五十三号 - English title "Regulation for Enforcement of the Consumption Tax Act": claude-opus-5-5 - Kind: MinisterialOrdinance — 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: 第十五条の五 (Article 15-5)（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） — address `art-15-5` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-5 - e-Gov law ID: 363M50000040053 — 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. --- ### 第十五条の五（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） — Method of Retention Where Electronic or Magnetic Records of Matters to Be Stated in Qualified Invoices, etc. Are Provided, etc. caption: machine translation, not official art-15-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-5 **第一項** 令第五十条第一項及び第二項に規定する財務省令で定める方法は、これらの規定に規定する電磁的記録を、電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則第四条第一項各号（電子取引の取引情報に係る電磁的記録の保存）に掲げる措置のいずれかを行い、同項に規定する要件に準ずる要件に従つて保存する方法とする。 art-15-5/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-5/par-1 The method specified by Ministry of Finance Order prescribed in Article 50, paragraphs (1) and (2) of the Order is a method of retaining the electronic or magnetic records prescribed in those provisions by taking any of the measures set out in the items of Article 4, paragraph (1) (Retention of Electronic or Magnetic Records of Transaction Information of Electronic Transactions) of the Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers, and in accordance with requirements equivalent to the requirements prescribed in that paragraph. machine translation, not official **第二項** 令第五十条第一項及び第二項並びに前項の規定にかかわらず、これらの規定により同条第一項及び第二項に規定する電磁的記録を保存する事業者は、当該電磁的記録を出力することにより作成した書面（整然とした形式及び明瞭な状態で出力したものに限る。）を保存する方法によることができる。この場合において、当該事業者は、当該書面を、これらの規定により保存すべき場所に、これらの規定により保存すべき期間、整理して保存しなければならない。 art-15-5/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-5/par-2 Notwithstanding Article 50, paragraphs (1) and (2) of the Order and the preceding paragraph, a business operator that retains the electronic or magnetic records prescribed in Article 50, paragraphs (1) and (2) of the Order pursuant to these provisions may do so by retaining a document prepared by outputting those electronic or magnetic records (limited to one output in an orderly format and in a clear condition). In this case, the business operator must retain the document, in an organized manner, at the place at which, and for the period for which, it is required to be retained under these provisions. machine translation, not official --- ## Cites - art-15-5/par-1: 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 (e-Gov law ID 363CO0000000360) - art-15-5/par-1: 第二項 → 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 (e-Gov law ID 363CO0000000360) - art-15-5/par-1: 電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則第四条第一項 → 電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/ja/electronic-books-act-enforcement-regulation/art-4/par-1 (e-Gov law ID 410M50000040043) - art-15-5/par-2: 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 (e-Gov law ID 363CO0000000360) - art-15-5/par-2: 第二項 → 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 (e-Gov law ID 363CO0000000360) - art-15-5/par-2: 前項 → 消費税法施行規則 第十五条の五第一項 (Article 15-5, paragraph (1)), art-15-5/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-5/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 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 - 消費税法施行規則 第二十七条の二第二項（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-regulation/art-27-2/par-2 --- ## 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) — 消費税法施行規則 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363M50000040053/20261101_507M60000040022), 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-regulation-20261106T203801-011, translated 2026-11-07 - This site's parser, version 226 — 消費税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-11-06