Article 27-2, paragraph (1)

第二十七条の二第一項

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

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In force today
The electronic or magnetic records specified by Ministry of Finance Order prescribed in Article 71-2, paragraph (1), item (ix) of the Order are the electronic or magnetic records prescribed in Article 5, paragraph (4) and the electronic or magnetic records prescribed in Article 16, paragraph (4).
令第七十一条の二第一項第九号に規定する財務省令で定める電磁的記録は、第五条第四項に規定する電磁的記録及び第十六条第四項に規定する電磁的記録とする。
1 April 2028 Not yet in force Ministry of Finance Order No. 19 of 2026 Reworded
The electronic or magnetic records specified by Ministry of Finance Order prescribed in Article 71-2, paragraph (1), item ~~(ix)~~(x) of the Order are the electronic or magnetic records prescribed in Article 5, paragraph ~~(4)~~(1) and ~~the electronic or magnetic records prescribed in Article 16, paragraph (4)~~Article 16, paragraphs (1) and (2).
令第七十一条の二第一項~~第九号~~第十号に規定する財務省令で定める電磁的記録は、第五条~~第四項に規定する電磁的記録及び第十六条第四項~~第一項並びに第十六条第一項及び第二項に規定する電磁的記録とする。

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