By 13 June 2028 — Act on General Rules for National Taxes
12 provisions changed · 16 provisions added
Each provision the amendment changes, before and after in one: words it removes are struck through, words it adds are highlighted. The Japanese is the law; the icon beside each English column says whose English it is. The 2 articles it renumbers are marked with the number each had before.
Article 12-5 · (Preparation of Electronic Records)第十二条の五（電子調書の作成）
The court clerk must prepare a an electronic record (meaning an electronic or magnetic record (meaning records used in computer data processing which are created in electronic form, magnetic form, or any other form that is otherwise impossible to perceive through the human senses alone; the same applies below) that a court clerk prepares pursuant to the provisions of this Act or any other laws and regulations for the purpose of recording or authenticating the form, content, progress, etc. of proceedings conducted on a court date or any other date; the same applies below) held on the date of mediation proceedings as provided for by the Rules of the Supreme Court; provided, however, that this does not apply if the chief mediator finds it unnecessary to do so.
When a court clerk prepares an electronic record pursuant to the provisions of the preceding paragraph, they must record it in the court's computer files on electronic data processing systems used by the court (including input-output devices; the same applies below), as provided for by the Rules of the Supreme Court (referred to simply as the court's "computer files" except for in Article 12-7, paragraphs (2) and (3) and Article 12-8).
The parties to a case or any third party that makes a prima facie showing of interest in the case may file a request with the court clerk to inspect or copy the mediation case records, , or to issue an authenticated copy, transcript or extract of those records, or to issue a certificate concerningthe hard-copy case records (meaning the portion of the mediation case records excluding the electronic or magnetic case records as prescribed in paragraph (1) of the following Article; the same applies in paragraph (2) below and Article 12-9).
The provisions of Article 91, paragraphs (4) and (5) of the Code of Civil Procedure (Act No. 109 of 1996) apply mutatis mutandis to the record referred to in the preceding paragraphhard-copy case records.
As provided for by the Rules of the Supreme Court, the parties to a case or any third party that makes a prima facie showing of interest in the case may file a request with the court clerk to inspect the content of electronic or magnetic case records (meaning the portion of mediation case records relating to matters recorded in files stored on a computer used by the court pursuant to the provisions of this Act and any other laws and regulations; the same applies in this Article and Article 12-9 below) displayed in the manner specified by the Rules of the Supreme Court.
As provided for by the Rules of the Supreme Court, the parties to a case or any third party that makes a prima facie showing of interest may file a request with a court clerk to provide a copy of electronic or magnetic case records using an electronic data processing system (meaning an electronic data processing system that connects a computer used by the court and the computer used by the other person involved in the procedure via a telecommunications line; the same applies below in this and the following Article) to record the information in a file stored on a computer that the person is using, or by any other means as provided by the Rules of the Supreme Court.
As provided for by the Rules of the Supreme Court, the parties to a case or a third party that makes a prima facie showing of interest in the case may request a court clerk to issue a paper document containing the whole or part of the information recorded in an electronic or magnetic case record, whose content the court clerk certifies, by the means specified by the Rules of the Supreme Court, to give information identical to what is recorded in the electronic or magnetic case record; or to provide an electronic or magnetic record containing the whole or part of the information recorded in an electronic or magnetic case record, whose content the court clerk certifies, by the means specified by the Rules of the Supreme Court, to give information identical to what is recorded in the electronic or magnetic case record, using an electronic data processing system specified by the Rules of the Supreme Court to record it in a file stored on the computer that the party is using, or by any other means specified by the Rules of the Supreme Court.
The provisions of Article 91, paragraph (5) of the Code of Civil Procedure apply mutatis mutandis to request to inspect and copy electronic or magnetic case records under the provisions of paragraphs (1) and (2).
As provided for by the Rules of the Supreme Court, the parties to a case or a third party that makes a prima facie showing of interest in a case may request a court clerk to issue a paper document containing information concerning the mediation case that the court clerk certifies by the means specified by the Rules of the Supreme Court; or to provide an electronic or magnetic record containing information concerning the mediation case that the court clerk certifies by the means specified by the Rules of the Supreme Court, using an electronic data processing system specified by the Rules of the Supreme Court to record it in a file stored on the computer that the party is using, or by any other means specified by the Rules of the Supreme Court.
Article 92 of the Code of Civil Procedure applies mutatis mutandis to the access to mediation case records (meaning to inspect or copy hard-copy case records, or to be issued an authenticated copy, transcript, or extract of those records, or for those records to be reproduced; or to inspect or copy electronic or magnetic case records, to be issued a paper document certifying the whole or part of their content, or to be provided with electronic or magnetic records certifying the whole or part of their content).
If an agreement is reached between parties during mediation and it an electronic record of the agreement is entered made and recorded in a recordthe court's computer files, the mediation is deemed successful, and the entryrecord has the same effect as a judicial settlement.
If there is a miscalculation, clerical error, or any other clear error similar to this in an electronic record recorded in the court's computer files pursuant to the provisions of paragraph (1) of the preceding Article, the court may issue a ruling of correction at any time upon petition or sua sponte.
Rulings of corrections must be made by preparing a record of an electronic judgment (meaning an electronic written judgment as prescribed in Article 57, paragraph (1) of the Non-Contentious Case Procedures Act as applied mutatis mutandis pursuant to Article 22) and recording it in a computer file, as provided for by the Rules of the Supreme Court.
The provisions of Articles 132-10 through 132-12 of the Code of Civil Procedure apply mutatis mutandis to petitions and other statements in mediation proceedings (referred to as "petitions" in the following paragraph and the following Article). In this case, "service" in Article 132-10, paragraph (5) and (6) and Article 132-12, paragraphs (2) and (3) of the Act are deemed to be replaced with "service or sending", the term "the proviso to Article 54, paragraph (1)" in Article 132-11, paragraph (1), item (i) of the Act is deemed to be replaced with "the provisions of the proviso to Article 22, paragraph (1) of the Non-Contentious Case Procedures Act (Act No. 51 of 2011) as applied mutatis mutandis pursuant to Article 22 of the Civil Mediation Act", the term "Article 2" in Article 132-11, paragraph (1), item (ii) is deemed to be replaced with "Article 2 of the same Act as applied mutatis mutandis in Article 9", and "Article 133-2, paragraph (2)" in Article 132-12, paragraph (1), item (iii) of the same Act is deemed to be replaced with "Article 133-2, paragraph (2) as applied mutatis mutandis in Article 21-3 of the Civil Mediation Act".
The provisions of Article 132-13 of the Code of Civil Procedure apply mutatis mutandis to information included in documents (meaning using a paper document, piece of writing, written material, transcript, extract, authenticated copy, duplicate copy, extra copy, or other piece of paper or tangible object bearing characters, shapes, and other such information that can be perceived using the human senses; the same applies in this paragraph) (excluding cases where the petition is filed in writing) that have been submitted in mediation proceedings to a court pursuant to the provisions of this Act or other laws or regulations, or recorded in files copied from recording media containing electronic or magnetic records. In this case, the term "Article 133-2, paragraph (2)" in Article 132-13, item (iii) is deemed to be replaced with "Article 133-2 paragraph (2) as applied mutatis mutandis pursuant to Article 21-3 of the Civil Mediation Act", and the term "Article 133-3 paragraph (1)" in Article 132-13, item (iv) is deemed to be replaced with "Article 133-3, paragraph (1) as applied mutatis mutandis pursuant to Article 21-3 of the Civil Mediation Act".
The provisions of Part I, Chapter VIII of the Code of Civil Procedure (excluding Article 133-2, paragraphs (5) and (6) and Article 133-3, paragraph (2)) apply mutatis mutandis to petitions and other statements in mediation proceedings. In such a case, apply mutatis mutandis to petitions in mediation proceedings. In this case, the terms or phrases listed in the middle column of the following table that appear in the provisions of the term "party" in Article 133, paragraph (1) Code of Civil Procedure as listed in the left-hand column of that Code is deemedtable are to be replaced with "the corresponding terms or phrases listed in the right-hand column of that table.
Article 133, paragraph (1) party party or participantintervenor (meaning a person who has participated in the mediation proceedings pursuant to the provisions of Article 11 of the Civil Mediation Act (including ascases applied mutatis mutandis pursuant to Article 15 of thatthe Act); the. The same applies in Article 133-4, paragraphs (1), (2), and (7))"; the phrase "
Article 133, paragraph (3) a case recordsrecord, etc. (meaning a case recordsrecord or the recordsa record of a case pertaining to a petition for athe disposition under Article 132-4,set forth in paragraph (1) of Article 132-4; hereinafter the same applies shall apply in this Chapter)" in paragraph (3) of that Article is deemed to be replaced with "mediation case records", and the phrase "access to
this inspection, etc. of a case recordsrecord, etc. (meaning access to means inspection, etc. of a case records, access to record, inspection, etc. of a non-electronic or non-magnetic recordsmagnetic record of dispositions for a disposition on the collection of evidence, or access to inspection, etc. of an electronic or magnetic recordsrecord of dispositions for a disposition on the collection of evidence; hereinafter the same applies in this Chapter) with regard to" in that paragraph is deemed to be replaced with "inspection examining mediation case records (examining or copying, or issuance of a transcript or extract, of"; the phrase "access toissuing authenticated copies, transcripts, extracts, or reproductions of hardcopy case records, etc. pertaining to" (meaning those prescribed in Article 133-212-6, paragraph (1) of that Code is deemed to be replaced with "inspectionthe Civil Mediation Act); or examining or copying electronic or copying, or issuance of a transcript or extract, of";magnetic case records (meaning those prescribed in Article 12-7, paragraph (1) of the phrase "inAct; the case records, etc."same applies in paragraph (2) of that Article is deemed to be replaced with "in the mediation case records";the following Article), or issuing documents or electronic or magnetic records certifying all or part of the phrase "access tocontent of those case records, etc. pertaining to" in that paragraph and
Article 133-2 paragraphs (1) through (3), Article 133-3 paragraph (3) of that1) and Article is deemed to be replaced with "133-4, paragraph (2) inspection or copying, issuance, etc. of an authenticated copy, transcript or extract, or reproduction, of"; the phrase "document or electronic or magnetica case record, etc. examining mediation case records
Article 133-2, paragraph (2) In the record stating or recording" in of litigation in mediation case records
Article 133-3133-2, paragraph (1) of that Code is deemed to be replaced with "document stating", the phrase "that document or5) electronic or magnetic case records, etc. (meaning electronic or magnetic record" in that paragraph is deemed to be replaced with "that document", and case records, or a part of the information recorded in a file contained in the phrase "or electronic or magnetic record, or any other similar document or electronic or magnetic record, access to case records, etc. pertaining to" in thatrecords of a case for which the disposition under Article 132-4, paragraph (1) is filed; hereinafter the same applies in this paragraph and the following paragraph is deemed to be replaced with ") electronic or magnetic case records
From electronic or any other similar document, inspectionmagnetic records of litigation from electronic or copying, or issuance of a transcriptmagnetic case records
Article 133-2, paragraph (6) electronic or extract, of"; the phrase "person ...magnetic records electronic or magnetic case records, etc." in Article 133-4, paragraph (1) of that Code is deemed to be replaced with " person--a case record, etc. a party or participant, intervenor, or a third party thatwho has madepresented a prima facie showing of interest, ... --mediation case records"; the term "party" in
Article 133-4 paragraph (2) of that Article is deemed to be replaced with "party party or participant", the phrase "where intervenor
the case records, etc. are kept" in that paragraph is deemed to be replaced with "where the mediation case records are kept", and the phrase "access to case records, etc." in that paragraph is deemed to be replaced with "inspection or copying, issuance of an authenticated copy, transcript or extract, or reproduction"; and the term "party" in
Article 133-4, paragraph (7) of that Article is deemed to be replaced with "party party or participant".intervenor
Except as otherwise provided, the provisions of Part II of the Non-Contentious Case Procedures Act apply mutatis mutandis to mediation, unless contrary to its nature; provided, however, that this does not apply to the provisions of Articles 40, 42, 42-2, and 52 of that Act.
authority in relation to civil mediation provided as that to be exercised by the court under the provisions of Article 4, the proviso to Article 5, paragraph (1), Article 7, paragraph (2), Article 8, paragraph (1), Article 16-2, paragraph (1), Article 17, Article 28 as applied mutatis mutandis pursuant to Article 30 (including as applied mutatis mutandis pursuant to Article 33), Article 34, and Article 35;
authority providedprescribed as that to be exercised by the court in civil mediation under the provisions of Article 92 of the Non-Contentious Case Procedures ActCode of Civil Procedure as applied mutatis mutandis pursuant to Article 22 (excluding the provisions12-9; Article 132-12 of Article 13 and the main clause of that Act, as applied mutatis mutandis pursuant to Article 1421-2, paragraph (3) 1); Article 132-13 of that Act (includingthe same Act as applied mutatis mutandis pursuant to Article 15 21-2, paragraph (2); and Chapter VIII of Part I of that Act)), which relate to civil mediation; and, as applied mutatis mutandis pursuant to Article 21-3.
authority in relation to special mediation prescribedprovided as that to be exercised by the court inunder the provisions of the Non-Contentious Case Procedures Act on Special Mediation for Expediting Arrangement as applied mutatis mutandis pursuant to Article 22 (excluding the provisions of Specified Debts.Article 13 and the main clause of Article 14, paragraph (3) of that Act (including as applied mutatis mutandis pursuant to Article 15 of that Act)), which relate to civil mediation; and
authority in relation to special mediation prescribed as that to be exercised by the court in the provisions of the Act on Special Mediation for Expediting Arrangement of Specified Debts.
Article 24-3 · (Terms of Mediation Determined by the Mediation Committee in Cases in Which an Increase or Decrease in Rent Is Claimed)第二十四条の三（地代借賃増減調停事件について調停委員会が定める調停条項）
If an agreement to submit to the terms of mediation referred to determined by the mediation committee stated in the preceding paragraph are entered is made by means of electronic or magnetic records in a recordwhich its content is recorded, the mediationagreement is deemed to have been achieved, and the entry has the same effect as a judicial settlementexecuted by means of a paper document and the provisions of that paragraph apply.
If an electronic record of the terms of mediation referred to in paragraph (1) is created and recorded in the court's computer files, the mediation is deemed to have been achieved, and the record has the same effect as a judicial settlement.