令和５年１０ 月１日から、複数税率に対応した消費税の仕入税額控除の方式として適格請求書等保存方式が導入されます。適格請求書等保存方式の下では、税務署長に申請して登録を受けた課税事業者である「適格請求書発行事業者」が交付する「適格請求書」等の保存が仕入税額控除の要件となります。（国税庁ホームページ）
下の関連記事もどうぞ。
下の関連記事もどうぞ。
この適格請求書の写しや電磁的記録については、交付した日又は提供した日の属する課税期間の末日の翌日から２月を経過した日から７年間（中略）保存しなければなりません。 （国税庁ホームページ）
英語にしました。
Japan will implement a qualified invoice system on October 1, 2023 to deal with the claiming of Japanese consumption tax (JCT) credits under the multiple JCT rate system. One of the requirements for claiming JCT credits under the qualified invoice system is that buyers must retain copies or digital records of "qualified invoices" issued by "qualified issuers1" for a certain period of time2.
Japan will implement a qualified invoice system on October 1, 2023 to deal with the claiming of Japanese consumption tax (JCT) credits under the multiple JCT rate system. One of the requirements for claiming JCT credits under the qualified invoice system is that buyers must retain copies or digital records of "qualified invoices" issued by "qualified issuers1" for a certain period of time2.
1. An invoice issuer needs to be registered with the tax office in order for the issuer to be qualified.
2. Seven years after two months following the end of the taxable period in which the invoice is issued or provided.
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