# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第十六条 (Article 16)

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- 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: 第十六条 (Article 16)（非課税資産の輸出等を行つた場合の証明） — address `art-16`
- 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-16
- 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.

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### 第十六条（非課税資産の輸出等を行つた場合の証明） — Proof in the Case of Export, etc. of Non-Taxable Assets
<sup>caption: machine translation, not official</sup>
<sup>art-16 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-16</sup>

**第一項**  法第三十一条第一項に規定する財務省令で定めるところにより証明がされたときは、同項に規定する非課税資産の譲渡等のうち同項に規定する輸出取引等に該当するものを行つた事業者が、当該非課税資産の譲渡等につき、第五条第一項各号に掲げる場合の区分に応じ同項各号に定める書類又は帳簿を整理し、当該非課税資産の譲渡等を行つ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。次項及び第三項において同じ。）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（次項において「事務所等」という。）の所在地に保存することにより証明がされたときとする。
<sup>art-16/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-16/par-1</sup>
The case where proof has been provided as specified by Ministry of Finance Order prescribed in Article 31, paragraph (1) of the Act is the case where a business operator that has made a non-taxable transfer, etc. of assets prescribed in that paragraph that falls under an export transaction, etc. prescribed in that paragraph has provided proof, with respect to that non-taxable transfer, etc. of assets, by organizing the documents or books specified in the items of Article 5, paragraph (1) in accordance with the categories of cases set out in those items, and retaining them at the place for tax payment or the location of the office, place of business, or similar place relating to the transaction (referred to as "office or similar place" in the following paragraph) for seven years from the day on which two months (one month where the residual assets of a corporation in liquidation have been determined; the same applies in the following paragraph and paragraph (3)) have elapsed from the day following the last day of the taxable period that includes the day on which the non-taxable transfer, etc. of assets was made.
<sup>machine translation, not official</sup>

**第二項**  法第三十一条第二項に規定する財務省令で定めるところにより証明がされたときは、同項に規定する資産の輸出をした事業者が、当該資産の輸出につき第五条第一項第一号に定める書類（関税法第七十六条第一項（郵便物の輸出入の簡易手続）に規定する郵便物として当該資産を輸出した場合には、第五条第一項第二号に定める書類）を整理し、当該資産の輸出をした日の属する課税期間の末日の翌日から二月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等の所在地に保存することにより証明がされたときとする。
<sup>art-16/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-16/par-2</sup>
The case where proof has been provided as specified by Ministry of Finance Order prescribed in Article 31, paragraph (2) of the Act is the case where a business operator that has exported the assets prescribed in that paragraph has provided proof, with respect to that export of assets, by organizing the documents specified in Article 5, paragraph (1), item (i) (or, where the assets were exported as a postal item prescribed in Article 76, paragraph (1) (Simplified Procedures for Export and Import of Postal Items) of the Customs Act, the documents specified in Article 5, paragraph (1), item (ii)), and retaining them at the place for tax payment or the location of the office or similar place relating to the transaction for seven years from the day on which two months have elapsed from the day following the last day of the taxable period that includes the day on which the assets were exported.
<sup>machine translation, not official</sup>

**第三項**  第一項及び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これらの規定による保存は、財務大臣の定める方法によることができる。
<sup>art-16/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-16/par-3</sup>
Retention under paragraph (1) and the preceding paragraph, for 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 those provisions, may be done by a method determined by the Minister of Finance.
<sup>machine translation, not official</sup>

**第四項**  第一項及び第二項に規定する書類には、これらの書類に係る電磁的記録を含むものとする。
<sup>art-16/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-16/par-4</sup>
The documents prescribed in paragraphs (1) and (2) include electronic or magnetic records relating to those documents.
<sup>machine translation, not official</sup>

**第五項**  第一項又は第二項の規定により前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、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ものとする。
<sup>art-16/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-16/par-5</sup>
A business operator that retains the electronic or magnetic records prescribed in the preceding paragraph pursuant to paragraph (1) or (2) is to retain those electronic or magnetic records 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.
<sup>machine translation, not official</sup>

**第六項**  第一項、第二項及び前項の規定にかかわらず、これらの規定により第四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、第一項又は第二項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。
<sup>art-16/par-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-16/par-6</sup>
Notwithstanding paragraphs (1) and (2) and the preceding paragraph, a business operator that retains the electronic or magnetic records prescribed in paragraph (4) 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 it is required to be retained under paragraph (1) or (2), for the period for which it is required to be retained under these provisions.
<sup>machine translation, not official</sup>

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## Cites
- art-16/par-1: 法第三十一条第一項 → 消費税法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-31/par-1 (e-Gov law ID 363AC0000000108)
- art-16/par-1: 第五条第一項 → 消費税法施行規則 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1
- art-16/par-1: 次項 → 消費税法施行規則 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-16/par-2
- art-16/par-1: 第三項 → 消費税法施行規則 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-16/par-3
- art-16/par-2: 法第三十一条第二項 → 消費税法 第三十一条第二項 (Article 31, paragraph (2)), art-31/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-31/par-2 (e-Gov law ID 363AC0000000108)
- art-16/par-2: 第五条第一項第一号 → 消費税法施行規則 第五条第一項第一号 (Article 5, paragraph (1), item (i)), art-5/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-1
- art-16/par-2: 関税法第七十六条第一項 → e-Gov law 329AC0000000061, 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — not held in this collection
- art-16/par-2: 第五条第一項第二号 → 消費税法施行規則 第五条第一項第二号 (Article 5, paragraph (1), item (ii)), art-5/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-2
- art-16/par-3: 第一項 → 消費税法施行規則 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-16/par-1
- art-16/par-3: 前項 → 消費税法施行規則 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-16/par-2
- art-16/par-4: 第一項 → 消費税法施行規則 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-16/par-1
- art-16/par-4: 第二項 → 消費税法施行規則 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-16/par-2
- art-16/par-5: 第一項 → 消費税法施行規則 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-16/par-1
- art-16/par-5: 第二項 → 消費税法施行規則 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-16/par-2
- art-16/par-5: 前項 → 消費税法施行規則 第十六条第四項 (Article 16, paragraph (4)), art-16/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-16/par-4
- art-16/par-5: 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-16/par-6: 第一項 → 消費税法施行規則 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-16/par-1
- art-16/par-6: 第二項 → 消費税法施行規則 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-16/par-2
- art-16/par-6: 前項 → 消費税法施行規則 第十六条第五項 (Article 16, paragraph (5)), art-16/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-16/par-5
- art-16/par-6: 第四項 → 消費税法施行規則 第十六条第四項 (Article 16, paragraph (4)), art-16/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-16/par-4

## Cited by

12 provisions cite this one. No official source publishes this direction.

- 消費税法施行規則 第十六条第一項（非課税資産の輸出等を行つた場合の証明） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-16/par-1
- 消費税法施行規則 第十六条第三項（非課税資産の輸出等を行つた場合の証明） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-16/par-3
- 消費税法施行規則 第十六条第四項（非課税資産の輸出等を行つた場合の証明） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-16/par-4
- 消費税法施行規則 第十六条第五項（非課税資産の輸出等を行つた場合の証明） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-16/par-5
- 消費税法施行規則 第十六条第六項（非課税資産の輸出等を行つた場合の証明） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-16/par-6
- 消費税法施行規則 第二十三条の三第一項（申告期限延長法人に係る輸出取引等の証明書類等の保存期間の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-3/par-1
- 消費税法施行規則 第二十七条の二第一項（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-1
- 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
- 消費税法施行規則 第二十九条第一項（国又は地方公共団体等に係る輸出取引等の証明書類等の保存期間の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-29/par-1
- 消費税法施行規則 附則第二条第一項（消費税法施行規則の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4209-56/art-2/par-1
- 消費税法施行規則 附則第二条第一項（輸出取引等の証明に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5039-18/art-2/par-1
- 消費税法施行規則 附則第二条第一項（輸出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-5049-18/art-2/par-1

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## 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 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-012, 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-regulation-20261106T203801-012, 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