With regard to the application of Article 2, paragraph (6) of the Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers as amended (hereinafter referred to as the "New Order"), the recorded matters of the electronic or magnetic records or computer output microfilm relating to the books related to national tax set forth in Article 3, paragraph (5), item (v) of the Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers prior to the amendment (hereinafter referred to as the "Former Order") for which the approval prescribed in that item has been obtained are deemed to be the recorded matters of the books related to national tax prescribed in Article 2, paragraph (6), item (iv)(iii) of the New OrderRegulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers.
改正後の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施行規則（以下「新令」という。）第二条第六項の規定の適用については、改正前の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施行規則（以下「旧令」という。）第三条第五項第五号に規定する承認を受けている同号の国税関係帳簿に係る電磁的記録又は電子計算機出力マイクロフィルムの記録事項は、新令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施行規則第二条第六項第四号第三号に規定する国税関係帳簿の記録事項とみなす。