Its wordings
Regulation for Enforcement of the Consumption Tax Act
Article 16, paragraph (4)
第十六条第四項
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 documents prescribed in paragraphs (1) and (2) include electronic or magnetic records relating to those documents.
第一項及び第二項に規定する書類には、これらの書類に係る電磁的記録を含むものとする。
The documents prescribed in paragraphs (1) and (2) include electronic or magnetic records relating to those documents.第一項及び第二項に規定する書類には、これらの書類に係る電磁的記録を含むものとする。