Article 3Preservation of Books and Documents Related to National Tax by Means of Computer Output Microfilm, etc.

①A person required to preserve who intends, pursuant to the provisions of Article 5, paragraph (1) of the Act, to substitute the keeping of electronic or magnetic records relating to books related to national tax and the preservation of those electronic or magnetic records by computer output microfilm for the keeping and preservation of those books related to national tax must keep those electronic or magnetic records and preserve them by computer output microfilm in accordance with the requirements set forth in the items of paragraph (2) of the preceding Article (excluding the requirement set forth in paragraph (2), item (iii) of the preceding Article where the person required to preserve is keeping those electronic or magnetic records and preserving them by computer output microfilm in accordance with the requirement prescribed in Article 5, paragraph (5), item (ii)) and the following requirements.

②The provisions of the preceding paragraph apply mutatis mutandis to the preservation by computer output microfilm of electronic or magnetic records by a person required to preserve who intends, pursuant to the provisions of Article 5, paragraph (2) of the Act, to substitute the preservation by computer output microfilm of the electronic or magnetic records relating to documents related to national tax for the preservation of those documents related to national tax. In this case, the phrase "the items of paragraph (2) of the preceding Article" in the preceding paragraph is deemed to be replaced with "items (i) and (iii) of paragraph (2) of the preceding Article", the phrase "keeping those electronic or magnetic records and preserving them by computer output microfilm in accordance with the requirement prescribed in Article 5, paragraph (5), item (ii)" is deemed to be replaced with "preserving those electronic or magnetic records by computer output microfilm in accordance with the requirements set forth in Article 5, paragraph (5), item (ii), (c) through (e)", and the phrase "及び次に" (and the following) is deemed to be replaced with "並びに次に" (and the following, joining larger groups).

③The cases specified by Ministry of Finance Order prescribed in Article 5, paragraph (3) of the Act are cases where, with regard to all or part of the books related to national tax of a person required to preserve who substitutes the keeping and preservation of electronic or magnetic records relating to books related to national tax for the keeping and preservation of those books related to national tax pursuant to the provisions of Article 4, paragraph (1) of the Act, or the documents related to national tax of a person required to preserve who substitutes the preservation of electronic or magnetic records relating to documents related to national tax for the preservation of those documents related to national tax pursuant to the provisions of paragraph (2) of that Article, the person intends to substitute preservation by computer output microfilm for the preservation of those electronic or magnetic records for the entire preservation period (meaning the period during which the preservation of books related to national tax or documents related to national tax is required under the provisions of laws concerning national tax) (limited to the period on or after the date on which the person intends to substitute preservation by computer output microfilm for the preservation of those electronic or magnetic records).

④The provisions of paragraphs (1) and (2) apply mutatis mutandis to the preservation by computer output microfilm of electronic or magnetic records relating to books related to national tax or documents related to national tax by a person required to preserve who intends, pursuant to the provisions of Article 5, paragraph (3) of the Act, to substitute the preservation by computer output microfilm of the electronic or magnetic records relating to those books related to national tax or those documents related to national tax for the preservation of those electronic or magnetic records.