José Rodríguez Alvira
The subject used in Contrapunctus V is a variation by inversion of the subject in which the Art of the Fugue is based. The following image compares both subjects. The notes between parentheses are added notes. There is also a small rhythmic variation in the third measure:
Bach will use the inverted version of the subject as well as the inversion of the inversion. Both versions will appear an equal number of times. We will use a red color to identify the first version and call it descending version because it starts with a descending interval. The other version will be identified as ascending and use a blue color. Here are the two subjects: