Article 27-2 · Scope, etc. of Electronic or Magnetic Records Subject to Special Provisions on Heavy Penalty Tax Concerning Matters Recorded in Electronic or Magnetic Records第二十七条の二（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）
13 added- AddedArticle 27-2, paragraph (3)
The requirements specified by Ministry of Finance Order prescribed in Article 59-2, paragraph (1) of the Act are that the specified electronic or magnetic records (meaning the specified electronic or magnetic records prescribed in Article 59-2, paragraph (1) of the Act; the same applies in the following paragraph and paragraph (5)) be retained in accordance with requirements equivalent to the requirements set out in the items of Article 5, paragraph (5) (Application of Provisions of Other Acts Concerning National Taxes) of the Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers.
法第五十九条の二第一項に規定する財務省令で定める要件は、電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則第五条第五項各号（他の国税に関する法律の規定の適用）に掲げる要件に準ずる要件に従つて特定電磁的記録（法第五十九条の二第一項に規定する特定電磁的記録をいう。次項及び第五項において同じ。）の保存を行うこととする。
- AddedArticle 27-2, paragraph (4)
The specified electronic or magnetic records under the preceding paragraph are to be the specified electronic or magnetic records pertaining to matters that form the basis of a return filed after the due date, etc. (meaning a return filed after the due date, etc. prescribed in Article 59-2, paragraph (1) of the Act; the same applies hereinafter in this paragraph and the following paragraph) (limited to those specified electronic or magnetic records in the case where the business operator prescribed in paragraph (1) of that Article has submitted in advance to the district director having jurisdiction over its place for tax payment a written notification stating that, where a return filed after the due date, etc. has been made with respect to the matters recorded in those specified electronic or magnetic records, it will not be subject to the application of that paragraph, and the following matters).
前項の特定電磁的記録は、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。以下この項及び次項において同じ。）の基因となる事項に係る特定電磁的記録（同条第一項の事業者が、あらかじめ、当該特定電磁的記録に記録された事項に関し期限後申告等があつた場合には同項の規定の適用を受けない旨及び次に掲げる事項を記載した届出書を、その納税地を所轄する税務署長に提出している場合における当該特定電磁的記録に限る。）とする。
- AddedArticle 27-2, paragraph (4), item (i)
the notifier's name or title, place for tax payment, and corporate number (for a person that has no corporate number, name or title and place for tax payment);
届出者の氏名又は名称、納税地及び法人番号（法人番号を有しない者にあつては、氏名又は名称及び納税地）
- AddedArticle 27-2, paragraph (4), item (ii)
any other matters for reference.
その他参考となるべき事項
- AddedArticle 27-2, paragraph (5)
A business operator referred to in the preceding paragraph that intends to discontinue the non-application of Article 59-2, paragraph (1) of the Act to it in the case where a return filed after the due date, etc. has been made with respect to matters recorded in specified electronic or magnetic records must submit in advance to the district director having jurisdiction over its place for tax payment a written notification stating that fact and the following matters. In this case, when that written notification has been submitted, the written notification under the preceding paragraph ceases to be effective for the taxable periods on or after the taxable period that includes the day on which it was submitted.
前項の事業者は、特定電磁的記録に記録された事項に関し期限後申告等があつた場合において法第五十九条の二第一項の規定の適用を受けないことをやめようとするときは、あらかじめ、その旨及び次に掲げる事項を記載した届出書を、その納税地を所轄する税務署長に提出しなければならない。この場合において、当該届出書の提出があつたときは、その提出があつた日の属する課税期間以後の課税期間については、前項の届出書は、その効力を失う。
- AddedArticle 27-2, paragraph (5), item (i)
the notifier's name or title, place for tax payment, and corporate number (for a person that has no corporate number, name or title and place for tax payment);
届出者の氏名又は名称、納税地及び法人番号（法人番号を有しない者にあつては、氏名又は名称及び納税地）
- AddedArticle 27-2, paragraph (5), item (ii)
the date on which the written notification under the preceding paragraph was submitted;
前項の届出書を提出した年月日
- AddedArticle 27-2, paragraph (5), item (iii)
any other matters for reference.
その他参考となるべき事項
- AddedArticle 27-2, paragraph (6)
A business operator referred to in paragraph (4) that intends to change any of the matters stated in the written notification under that paragraph must submit in advance to the district director having jurisdiction over its place for tax payment a written notification stating that fact and the following matters:
第四項の事業者は、同項の届出書に記載した事項の変更をしようとする場合には、あらかじめ、その旨及び次に掲げる事項を記載した届出書を、その納税地を所轄する税務署長に提出しなければならない。
- AddedArticle 27-2, paragraph (6), item (i)
the notifier's name or title, place for tax payment, and corporate number (for a person that has no corporate number, name or title and place for tax payment);
届出者の氏名又は名称、納税地及び法人番号（法人番号を有しない者にあつては、氏名又は名称及び納税地）
- AddedArticle 27-2, paragraph (6), item (ii)
the date on which the written notification under paragraph (4) was submitted;
第四項の届出書を提出した年月日
- AddedArticle 27-2, paragraph (6), item (iii)
the matters it intends to change and the content of that change;
変更をしようとする事項及び当該変更の内容
- AddedArticle 27-2, paragraph (6), item (iv)
any other matters for reference.
その他参考となるべき事項