Regulation for Enforcement of the Consumption Tax Act
Article 5, paragraph (4)
第五条第四項
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 the items of paragraph (1) are to include electronic or magnetic records pertaining to those documents (meaning the electronic or magnetic records prescribed in Article 2, item (iii) (Definitions) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998); the same applies in the following paragraph and paragraph (6)).
第一項各号に定める書類には、これらの書類に係る電磁的記録（電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律（平成十年法律第二十五号）第二条第三号（定義）に規定する電磁的記録をいう。次項及び第六項において同じ。）を含むものとする。
The documents prescribed in the items of paragraph (1) are to include electronic or magnetic records pertaining to those documents (meaning the electronic or magnetic records prescribed in Article 2, item (iii) (Definitions) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998); the same applies in the following paragraph and paragraph (6)).第一項各号に定める書類には、これらの書類に係る電磁的記録（電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律（平成十年法律第二十五号）第二条第三号（定義）に規定する電磁的記録をいう。次項及び第六項において同じ。）を含むものとする。