Regulation for Enforcement of the Consumption Tax Act
Article 23-4, paragraph (3), item (ii), (b)
第二十三条の四第三項第二号ロ
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 method of transmitting, using an electronic data processing system, an electronic or magnetic record prescribed in Article 3, item (vii) (Definitions) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology (Act No. 151 of 2002) that has been created by reading a document stating those matters stated in attached documents with a scanner or by a similar method (limited to one that has been read or created by those methods so as to satisfy the requirements set out in the items of Article 5, paragraph (2) (Applications, etc. by Means of Electronic Data Processing System) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc.) (limited to the case where the method set out in (a) cannot be used on the computer used by the National Tax Agency).
当該添付書類記載事項が記載された書類をスキャナにより読み取る方法その他これに類する方法により作成した情報通信技術を活用した行政の推進等に関する法律（平成十四年法律第百五十一号）第三条第七号（定義）に規定する電磁的記録（これらの方法により国税関係法令に係る情報通信技術を活用した行政の推進等に関する省令第五条第二項各号（電子情報処理組織による申請等）に掲げる要件を満たすように読み取り、又は作成したものに限る。）を電子情報処理組織を使用して送信する方法（イに掲げる方法につき国税庁の使用に係る電子計算機において用いることができない場合に限る。）
the method of transmitting, using an electronic data processing system, an electronic or magnetic record prescribed in Article 3, item (vii) (Definitions) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology (Act No. 151 of 2002) that has been created by reading a document stating those matters stated in attached documents with a scanner or by a similar method (limited to one that has been read or created by those methods so as to satisfy the requirements set out in the items of Article 5, paragraph (2) (Applications, etc. by Means of Electronic Data Processing System) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc.) (limited to the case where the method set out in (a) cannot be used on the computer used by the National Tax Agency).当該添付書類記載事項が記載された書類をスキャナにより読み取る方法その他これに類する方法により作成した情報通信技術を活用した行政の推進等に関する法律（平成十四年法律第百五十一号）第三条第七号（定義）に規定する電磁的記録（これらの方法により国税関係法令に係る情報通信技術を活用した行政の推進等に関する省令第五条第二項各号（電子情報処理組織による申請等）に掲げる要件を満たすように読み取り、又は作成したものに限る。）を電子情報処理組織を使用して送信する方法（イに掲げる方法につき国税庁の使用に係る電子計算機において用いることができない場合に限る。）