# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第十五条の六 (Article 15-6) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-6. 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: 第十五条の六 (Article 15-6)（帳簿等の保存期間の特例） — address `art-15-6` - 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-15-6 - 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. --- ### 第十五条の六（帳簿等の保存期間の特例） — Special Provisions on the Retention Period of Books, etc. caption: machine translation, not official art-15-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-6 **第一項** 令第五十条第一項ただし書に規定する財務省令で定める場合は、法第三十条第七項に規定する帳簿（以下この条において「帳簿」という。）にあつては当該帳簿に記載された事項に係る同項に規定する請求書等（以下この条において「請求書等」という。）を令第五十条第一項本文の規定に基づいて保存する場合とし、請求書等にあつては当該請求書等に記載され、又は記録された事項に係る帳簿を同項本文の規定に基づいて保存する場合とする。 art-15-6/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-6/par-1 The cases specified by Ministry of Finance Order prescribed in the proviso to Article 50, paragraph (1) of the Order are, for the books prescribed in Article 30, paragraph (7) of the Act (hereinafter in this Article referred to as "books"), the case where the invoices, etc. prescribed in that paragraph (hereinafter in this Article referred to as "invoices, etc.") relating to the matters stated in those books are retained pursuant to the main clause of Article 50, paragraph (1) of the Order, and, for invoices, etc., the case where the books relating to the matters stated or recorded in those invoices, etc. are retained pursuant to the main clause of that paragraph. machine translation, not official --- ## Cites - art-15-6/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-15-6/par-1: 法第三十条第七項 → 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-15-6/par-1: この条 → 消費税法施行規則 第十五条の六 (Article 15-6), art-15-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-6 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## 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