Regulation for Enforcement of the Consumption Tax Act
Article 27-2, paragraph (2)
第二十七条の二第二項
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
With 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.
令第七十一条の二第一項第一号から第八号までに掲げる電磁的記録又は前項に規定する電磁的記録のうち、第五条第六項、第六条の四第六項、第十五条の五第二項、第十六条第六項、第二十六条の七第三項若しくは第二十六条の八第二項の規定又は租税特別措置法施行規則（昭和三十二年大蔵省令第十五号）第三十六条の二第四項（外国公館等であることの証明等）の規定に基づき、当該電磁的記録を出力することにより作成した書面で保存されている場合における当該電磁的記録に記録された事項については、法第五十九条の二第一項の規定は、適用しない。
With 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)(ix) 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)(5), Article 6-4, paragraph (6), Article 15-5, paragraph (2), Article 16, paragraph(6)(5), Article 19-2, paragraph (2), 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.令第七十一条の二第一項第一号から
第八号第九号までに掲げる電磁的記録又は前項に規定する電磁的記録のうち、第五条第六項第五項、第六条の四第六項、第十五条の五第二項、第十六条第六項、第五項、第十九条の二第二項、第二十六条の七第三項若しくは第二十六条の八第二項の規定又は租税特別措置法施行規則（昭和三十二年大蔵省令第十五号）第三十六条の二第四項（外国公館等であることの証明等）の規定に基づき、当該これらの電磁的記録を出力することにより作成した書面で保存されている場合における当該これらの電磁的記録に記録された事項については、法第五十九条の二第一項の規定は、適用しない。