In this Ministerial Order, "national tax," "books and documents related to national tax," "electronic or magnetic record," "person required to preserve," "electronic transaction," or "computer output microfilm" means, respectively, national tax, books and documents related to national tax, an electronic or magnetic record, a person required to preserve, an electronic transaction, or computer output microfilm prescribed in Article 2 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; hereinafter referred to as the "Act").
この省令において「国税」、「国税関係帳簿書類」、「電磁的記録」、「保存義務者」、「電子取引」又は「電子計算機出力マイクロフィルム」とは、それぞれ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。以下「法」という。）第二条に規定する国税、国税関係帳簿書類、電磁的記録、保存義務者、電子取引又は電子計算機出力マイクロフィルムをいう。
In this Ministerial Order, the meanings of the terms set forth in the following items are as prescribed respectively in those items:
この省令において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
Computer processing: means the input, accumulation, editing, processing, correction, updating, retrieval, deletion, or output of information performed using a computer, or processing similar thereto;
電子計算機処理 電子計算機を使用して行われる情報の入力、蓄積、編集、加工、修正、更新、検索、消去、出力又はこれらに類する処理をいう。
Changes on (Ministry of Finance Order No. 28 of 2025)
Place for tax payment, etc.: means, where a person required to preserve is a taxpayer of national tax relating to books and documents related to national tax (meaning a taxpayer prescribed in Article 2, item (v) (Definitions) of the Act on General Rules for National Taxes (Act No. 66 of 1962); the same applies hereinafter in this item and in Article 5, paragraph (5), item (ii), (e)), the place for tax payment for that national tax, and where the person is not a taxpayer of national tax relating to books and documents related to national tax, the location of the office, place of business, or other equivalent facility at which the corresponding business relating to those books and documents related to national tax (meaning, where the person is required by the provisions of laws concerning national tax to preserve books and documents related to national tax in connection with business, that business) is conducted.
納税地等 保存義務者が、国税関係帳簿書類に係る国税の納税者（国税通則法（昭和三十七年法律第六十六号）第二条第五号（定義）に規定する納税者をいう。以下この号及び第五条第五項第二号ホにおいて同じ。）である場合には当該国税の納税地をいい、国税関係帳簿書類に係る国税の納税者でない場合には当該国税関係帳簿書類に係る対応業務（国税に関する法律の規定により業務に関して国税関係帳簿書類の保存をしなければならないこととされている場合における当該業務をいう。）を行う事務所、事業所その他これらに準ずるものの所在地をいう。
Read this with the articles around it
computer output microfilmmachine translation
「電子計算機出力マイクロフィルム」
Microfilm made by outputting an electronic or magnetic record (電磁的記録) with a computer.
Defined inArticle 1, paragraph (1)
computer processingmachine translation
「電子計算機処理」
Entering, storing, editing, processing, correcting, updating, searching, erasing or outputting information by computer, or any similar handling of it.
Defined inArticle 1, paragraph (2), item (i)· applies throughout the law
taxpayermachine translation
「国税の納税者」
A taxpayer, as Article 2, item (v) of the Act on General Rules for National Taxes defines it, of the national tax to which the books and documents related to national tax (国税関係帳簿書類) relate: a person who must pay that tax under the national tax laws (other than a person secondarily liable or a guarantor), or who must collect national withholding tax (源泉徴収等による国税) and pay it to the State.
Defined inArticle 1, paragraph (2), item (ii)· applies only in this item and in Article 5, paragraph (5), item (ii), (e)
place for tax payment, etc.machine translation
「納税地等」
Where the person required to preserve (保存義務者) is the taxpayer of the national tax to which the books and documents related to national tax relate, that tax's place for tax payment (納税地); where not, the location of the office, place of business or similar place where the person carries on the work for which a national tax law requires the books and documents to be preserved.
Defined inArticle 1, paragraph (2), item (ii)· applies throughout the law