Supplementary Provisions, Article 20-2Transitional Measures Concerning the Scope, etc. of Electronic or Magnetic Records Subject to the Special Provisions on Heavy Penalty Tax Concerning Matters Recorded in Electronic or Magnetic Records
第二十条の二(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に関する経過措置)
With regard to the application of Article 59-2, paragraph (1) of the Consumption Tax Act to the matters recorded in the electronic or magnetic records listed in Article 71-2, paragraph (1), items (ii) and (vi) of the Former Order that are to be retained as under the provisions then in force pursuant to Article 153 of the Supplementary Provisions of the 2016 Amendment Act and Article 25 of the Supplementary Provisions, the provisions then in force continue to govern.
二十八年改正法附則第百五十三条及び附則第二十五条の規定によりなお従前の例により保存することとされている旧令第七十一条の二第一項第二号及び第六号に掲げる電磁的記録に記録された事項に係る消費税法第五十九条の二第一項の規定の適用については、なお従前の例による。
Former Ordermachine translation
「旧令」
The Order for Enforcement of the Consumption Tax Act as it stood before Article 1 of Cabinet Order No. 135 of 2018 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 4, paragraph (4); and Supplementary Provisions, Articles 5 and 20-2
2016 Amendment Actmachine translation
「二十八年改正法」
Short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
Short name set inSupplementary Provisions, Article 13, paragraph (1)