Article 27-2Scope, etc. of Electronic or Magnetic Records Subject to Special Provisions on Heavy Penalty Tax Concerning Matters Recorded in Electronic or Magnetic Records

②With respect to matters recorded in electronic or magnetic records, among the electronic or magnetic records listed in Article 71-2, paragraph (1), items (i) through (viii) of the Order or the electronic or magnetic records prescribed in the preceding paragraph, that are retained in the form of a document prepared by outputting those electronic or magnetic records pursuant to the provisions of Article 5, paragraph (6), Article 6-4, paragraph (6), Article 15-5, paragraph (2), Article 16, paragraph (6), Article 26-7, paragraph (3) or Article 26-8, paragraph (2), or the provisions of Article 36-2, paragraph (4) (Certification, etc. of Being a Foreign Diplomatic Mission, etc.) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation (Ministry of Finance Order No. 15 of 1957), Article 59-2, paragraph (1) of the Act does not apply.