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Article 71-2Scope, etc. of Electronic or Magnetic Records Subject to the Special Provisions on Heavy Penalty Tax Concerning Matters Recorded in Electronic or Magnetic Records

第七十一条の二(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)

The electronic or magnetic records specified by Cabinet Order prescribed in Article 59-2, paragraph (1) of the Act are the following electronic or magnetic records retained by a business operator:

法第五十九条の二第一項に規定する政令で定めるものは、事業者により保存されている次に掲げる電磁的記録とする。

the purchase record information prescribed in Article 8, paragraph (2) of the Act and the customs confirmation information prescribed in paragraph (3) of that Article;

法第八条第二項に規定する購入記録情報及び同条第三項に規定する税関確認情報

the electronic or magnetic record set forth in Article 30, paragraph (9), item (ii) of the Act;

法第三十条第九項第二号に掲げる電磁的記録

the electronic or magnetic record prescribed in Article 57-4, paragraph (5) of the Act;

法第五十七条の四第五項に規定する電磁的記録

租税特別措置法第八十六条第二項(外国公館等に対する課税資産の譲渡等に係る免税)に規定する電磁的記録

the electronic or magnetic record prescribed in and ;

及び(適格請求書発行事業者以外の者から行つた課税仕入れに係る税額控除に関する経過措置)に規定する電磁的記録

the electronic or magnetic record prescribed in Article 49, paragraphs (7) and (10);

第四十九条第七項及び第十項に規定する電磁的記録

the electronic or magnetic record prescribed in Article 50, paragraph (2);

第五十条第二項に規定する電磁的記録

Moves to item (ix) on (Cabinet Order No. 96 of 2026)

the electronic or magnetic record that is to be retained pursuant to the second sentence of Article 70-12, paragraph (1) and the second sentence of paragraph (5) of that Article;

第七十条の十二第一項後段及び第五項後段の規定により保存すべきこととされている電磁的記録

Moves to item (x) on (Cabinet Order No. 96 of 2026)

other electronic or magnetic records specified by Ministry of Finance Order.

その他財務省令で定める電磁的記録

The amount calculated as provided by Cabinet Order as the amount of tax based on the fact relating to matters recorded in an electronic or magnetic record prescribed in Article 59-2, paragraph (1) of the Act is, of the amount of tax that is to be the basis for calculating the amount of penalty tax for understatement or the amount of penalty tax for failure to file under Article 65 (Penalty Tax for Understatement) or Article 66 (Penalty Tax for Failure to File) of the Act on General Rules for National Taxes, the amount of tax specified in the relevant item for the category of cases listed in the following items:

法第五十九条の二第一項に規定する電磁的記録に記録された事項に係る事実に基づく税額として政令で定めるところにより計算した金額は、国税通則法第六十五条(過少申告加算税)又は第六十六条(無申告加算税)の過少申告加算税の額又は無申告加算税の額の計算の基礎となるべき税額のうち次の各号に掲げる場合の区分に応じ当該各号に定める税額とする。

in the case where there is a fact not concealed or disguised prescribed in Article 68, paragraph (1) or (2) (Heavy Penalty Tax) of the Act on General Rules for National Taxes (hereinafter in this item referred to as a "fact not concealed or disguised"): the amount of tax obtained by deducting, from the tax payable under Article 35, paragraph (2) (Payment of National Tax using the Self-Assessment System) of that Act on the basis of a return filed after the due date, etc. (meaning the return filed after the due date, etc. prescribed in Article 59-2, paragraph (1) of the Act; the same applies hereinafter in this item and the following item) on the assumption that a return filed after the due date, etc. had been made based solely on that fact not concealed or disguised and the fact relating to matters recorded in an electronic or magnetic record (meaning the fact relating to matters recorded in an electronic or magnetic record prescribed in Article 59-2, paragraph (1) of the Act; the same applies in the following item) (hereinafter in this item and the following item referred to as "tax payable"), the tax payable on the basis of a return filed after the due date, etc. on the assumption that a return filed after the due date, etc. had been made based solely on that fact not concealed or disguised;

国税通則法第六十八条第一項又は第二項(重加算税)に規定する隠蔽し、又は仮装されていない事実(以下この号において「隠蔽仮装されていない事実」という。)がある場合 当該隠蔽仮装されていない事実及び電磁的記録に記録された事項に係る事実(法第五十九条の二第一項に規定する電磁的記録に記録された事項に係る事実をいう。次号において同じ。)のみに基づいて期限後申告等(法第五十九条の二第一項に規定する期限後申告等をいう。以下この号及び次号において同じ。)があつたものとした場合における当該期限後申告等に基づき国税通則法第三十五条第二項(申告納税方式による国税等の納付)の規定により納付すべき税額(以下この号及び次号において「納付すべき税額」という。)から当該隠蔽仮装されていない事実のみに基づいて期限後申告等があつたものとした場合における当該期限後申告等に基づき納付すべき税額を控除した税額

in a case other than that set forth in the preceding item: the tax payable on the basis of a return filed after the due date, etc. on the assumption that a return filed after the due date, etc. had been made based solely on the fact relating to matters recorded in an electronic or magnetic record.

前号に掲げる場合以外の場合 電磁的記録に記録された事項に係る事実のみに基づいて期限後申告等があつたものとした場合における当該期限後申告等に基づき納付すべき税額

Where Article 59-2, paragraph (1) of the Act applies, for the purpose of the application of Article 15, paragraph (2), item (xiv) (Establishment of Tax Liability and Determination of the Payable Tax Amount), Article 35, paragraph (3) and Article 73, paragraph (1), item (ii) (Suspension of Completion and Renewal of Prescription) of the Act on General Rules for National Taxes, and (Penalty Tax for Understatement, etc. to Be Substituted for Heavy Penalty Tax Where Increased Penalty Tax for Understatement, etc. Is Imposed) and and , in Article 15, paragraph (2), item (xiv) of that Act, the phrase "(Heavy Penalty Tax)" is deemed to be replaced with "(Heavy Penalty Tax) or Article 59-2, paragraph (1) of the Consumption Tax Act (Special Provisions on Heavy Penalty Tax Concerning Matters Recorded in Electronic or Magnetic Records)"; in Article 35, paragraph (3) and Article 73, paragraph (1), item (ii) of that Act, the "or" before paragraph (4), "又は" (or), is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), and the phrase "(Heavy Penalty Tax)" with "(Heavy Penalty Tax) or Article 59-2, paragraph (1) of the Consumption Tax Act (Special Provisions on Heavy Penalty Tax Concerning Matters Recorded in Electronic or Magnetic Records)"; in of that Order, the "or" after , "又は" (or), is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), and the phrase "(Heavy Penalty Tax)" with "(Heavy Penalty Tax) or Article 59-2, paragraph (1) of the Consumption Tax Act (limited to the part concerning heavy penalty tax under ) (Special Provisions on Heavy Penalty Tax Concerning Matters Recorded in Electronic or Magnetic Records)"; in of that Order, the "or" after , "又は" (or), is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), and the phrase "limited to the part concerning heavy penalty tax under paragraph (2) of that Article" with "limited to the part concerning heavy penalty tax under paragraph (2) of that Article) or Article 59-2, paragraph (1) of the Consumption Tax Act (limited to the part concerning heavy penalty tax under "; in of that Order, the phrase "" is deemed to be replaced with " or Article 59-2, paragraph (1) of the Consumption Tax Act (Special Provisions on Heavy Penalty Tax Concerning Matters Recorded in Electronic or Magnetic Records)"; and in of that Order, the phrase "" is deemed to be replaced with " or Article 59-2, paragraph (1) of the Consumption Tax Act".

法第五十九条の二第一項の規定の適用がある場合における国税通則法第十五条第二項第十四号(納税義務の成立及びその納付すべき税額の確定)、第三十五条第三項及び第七十三条第一項第二号(時効の完成猶予及び更新)(加重された過少申告加算税等が課される場合における重加算税に代えられるべき過少申告加算税等)並びに及び(重加算税を課さない部分の税額の計算)の規定の適用については、同法第十五条第二項第十四号中「)の」とあるのは「)若しくは消費税法第五十九条の二第一項(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」と、同法第三十五条第三項及び第七十三条第一項第二号中「又は」とあるのは「若しくは」と、「)の」とあるのは「)又は消費税法第五十九条の二第一項(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」と、中「又は」とあるのは「若しくは」と、「重加算税)」とあるのは「重加算税)又は消費税法第五十九条の二第一項(の重加算税に係る部分に限る。)(電磁的記録に記録された事項に関する重加算税の特例)」と、中「又は」とあるのは「若しくは」と、「限る」とあるのは「限る。)又は消費税法第五十九条の二第一項(の重加算税に係る部分に限る」と、中「」とあるのは「又は消費税法第五十九条の二第一項(電磁的記録に記録された事項に関する重加算税の特例)」と、中「」とあるのは「又は消費税法第五十九条の二第一項」とする。

Beyond what is prescribed in the preceding three paragraphs, necessary matters concerning the application of Article 59-2, paragraph (1) of the Act are specified by Ministry of Finance Order.

前三項に定めるもののほか、法第五十九条の二第一項の規定の適用に関し必要な事項は、財務省令で定める。

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