Its wordings
Order for Enforcement of the Consumption Tax Act
Article 71-2, paragraph (1), item (viii)
第七十一条の二第一項第八号
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
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