# 消費税法 / Consumption Tax Act — 第五十八条 (Article 58) - Law: 消費税法 (Consumption Tax Act), 昭和六十三年法律第百八号 - English title "Consumption Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — 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: 第五十八条 (Article 58)（帳簿の備付け等） — address `art-58` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/art-58 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-58 - Every provision below carries its address and both URLs 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. --- ### 第五十八条（帳簿の備付け等） — Keeping of Accounts caption: machine translation, not official art-58 · https://japanlaw.org/ja/consumption-tax-act/art-58 · https://japanlaw.org/l/363AC0000000108/art-58 **第一項** 事業者（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。）又は特例申告者は、政令で定めるところにより、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（他の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。第六十条において同じ。）の保税地域からの引取りに関する事項を記録し、かつ、当該帳簿を保存しなければならない。 art-58/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-58/par-1 · https://japanlaw.org/l/363AC0000000108/art-58/par-1 A business operator (excluding a business operator whose obligation to pay consumption tax is exempted under the provisions of the main clause of Article 9, paragraph (1)) or a special filer is to, as provided by Cabinet Order, keep books, record in them the matters concerning the transfers, etc. of assets, taxable purchases, or taking out of taxable goods (excluding those for which consumption tax is exempted under the provisions of other laws or treaties; the same applies in Article 60) from a bonded area that it has carried out, and retain those books. machine translation, not official --- ## Cites - art-58/par-1: 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 · https://japanlaw.org/l/363AC0000000108/art-9/par-1 - art-58/par-1: 第六十条 → 消費税法 第六十条 (Article 60), art-60 — https://japanlaw.org/ja/consumption-tax-act/art-60 · https://japanlaw.org/l/363AC0000000108/art-60 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 消費税法 第五十一条第一項（引取りに係る課税貨物についての納期限の延長） — https://japanlaw.org/ja/consumption-tax-act/art-51/par-1 · https://japanlaw.org/l/363AC0000000108/art-51/par-1 - 消費税法 第五十九条第一項第二号（申告義務等の承継） — https://japanlaw.org/ja/consumption-tax-act/art-59/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-59/par-1/item-2 - 消費税法 第六十条第七項（国、地方公共団体等に対する特例） — https://japanlaw.org/ja/consumption-tax-act/art-60/par-7 · https://japanlaw.org/l/363AC0000000108/art-60/par-7 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/363AC0000000108/20261001_507AC0000000070), retrieved 2026-10-13 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 消費税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1176), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-022, translated 2026-10-13 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-023, translated 2026-10-13 - This site's parser, version 190 — 消費税法 — structure, counts, cross-references and defined terms, computed 2026-10-13