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Article 5Application of the Provisions of Other Laws Concerning National Tax

第五条(他の国税に関する法律の規定の適用)

The books related to national tax specified by Ministry of Finance Order prescribed in Article 8, paragraph (4) of the Act are the following books relating to the matters giving rise to an amended return, etc. prescribed in that paragraph (hereinafter in this paragraph and the following paragraph referred to as an "amended return, etc."): journals, general ledgers, and other necessary books prescribed in Article 58, paragraph (1) (Books Relating to Transactions and Matters to Be Stated) of the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 11 of 1965) (limited to those pertaining to the recording of matters relating to transactions specified by the Minister of Finance); journals, general ledgers, and other necessary books prescribed in (Ministry of Finance Order No. 12 of 1965) (limited to those pertaining to the recording of matters relating to claims and obligations on bills (excluding accommodation bills), matters relating to accounts receivable (including unreceived processing fees and other things of a nature similar to accounts receivable) and other claims (excluding matters relating to deposits into and withdrawals from checking accounts), matters relating to accounts payable (including unpaid processing fees and other things of a nature similar to accounts payable) and other obligations, matters relating to securities prescribed in Article 2, item (xxi) (Definitions) of the Corporation Tax Act (excluding those that are merchandise), matters relating to depreciable assets prescribed in item (xxiii) of that Article, matters relating to deferred assets prescribed in item (xxiv) of that Article, matters relating to sales (including the provision of services such as processing and other things of a nature similar to sales) and other revenue, and matters relating to purchases and other expenses (excluding wages, salaries and allowances, statutory welfare expenses, and employee welfare expenses)); or the books prescribed in Article 30, paragraph (7) (Deduction of Consumption Tax on Purchases), Article 38, paragraph (2) (Deduction of Consumption Tax in the Case of a Refund, etc. of Consideration for Sales), Article 38-2, paragraph (2) (Deduction of Consumption Tax in the Case of Receipt of a Refund, etc. of Consideration for Specified Taxable Purchases), and Article 58 (Keeping of Accounts) of the Consumption Tax Act (Act No. 108 of 1988) (limited to these books (hereinafter in this paragraph and the following paragraph referred to as "special books related to national tax") in the case where the person required to preserve has submitted in advance, to the competent district director with jurisdiction over the place for tax payment, etc. (or, where the special books related to national tax relating to the matters giving rise to that amended return, etc. are the books prescribed in Article 30, paragraph (7) of the Consumption Tax Act (limited to those set forth in paragraph (8), item (iii) of that Article) and the books prescribed in Article 58 of that Act (limited to those pertaining to the recording of matters relating to taking delivery, from a bonded area prescribed in Article 2, paragraph (1), item (ii) (Definitions) of that Act, of taxable goods prescribed in that Article), the Director-General of Customs with jurisdiction over the place for tax payment, etc.; referred to as the "competent district director, etc." in the following paragraph and paragraph (3)), a written notification stating that, where an amended return, etc. is made with regard to the matters recorded in the electronic or magnetic records or computer output microfilm relating to these books, the person is to receive the application of Article 8, paragraph (4) of the Act, and the following matters).

法第八条第四項に規定する財務省令で定める国税関係帳簿は、同項に規定する修正申告等(以下この項及び次項において「修正申告等」という。)(取引に関する帳簿及び記載事項)に規定する仕訳帳、総勘定元帳その他必要な帳簿(財務大臣の定める取引に関する事項の記載に係るものに限る。)、(取引に関する帳簿及び記載事項)に規定する仕訳帳、総勘定元帳その他必要な帳簿(手形(融通手形を除く。)上の債権債務に関する事項、売掛金(未収加工料その他売掛金と同様の性質を有するものを含む。)その他債権に関する事項(当座預金の預入れ及び引出しに関する事項を除く。)、買掛金(未払加工料その他買掛金と同様の性質を有するものを含む。)その他債務に関する事項、法人税法第二条第二十一号(定義)に規定する有価証券(商品であるものを除く。)に関する事項、同条第二十三号に規定する減価償却資産に関する事項、同条第二十四号に規定する繰延資産に関する事項、売上げ(加工その他の役務の給付その他売上げと同様の性質を有するものを含む。)その他収入に関する事項及び仕入れその他経費(賃金、給料手当、法定福利費及び厚生費を除く。)に関する事項の記載に係るものに限る。)又は消費税法(昭和六十三年法律第百八号)第三十条第七項(仕入れに係る消費税額の控除)、第三十八条第二項(売上げに係る対価の返還等をした場合の消費税額の控除)、第三十八条の二第二項(特定課税仕入れに係る対価の返還等を受けた場合の消費税額の控除)及び第五十八条(帳簿の備付け等)に規定する帳簿(保存義務者が、あらかじめ、これらの帳簿(以下この項及び次項において「特例国税関係帳簿」という。)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に記録された事項に関し修正申告等があった場合には法第八条第四項の規定の適用を受ける旨及び次に掲げる事項を記載した届出書を納税地等の所轄税務署長(当該修正申告等の基因となる事項に係る当該特例国税関係帳簿が、消費税法第三十条第七項に規定する帳簿(同条第八項第三号に掲げるものに限る。)及び同法第五十八条に規定する帳簿(同条に規定する課税貨物の同法第二条第一項第二号(定義)に規定する保税地域からの引取りに関する事項の記録に係るものに限る。)である場合にあっては、納税地等の所轄税関長。次項及び第三項において「所轄税務署長等」という。)に提出している場合における当該特例国税関係帳簿に限る。)とする。

the type of the special books related to national tax relating to the notification;

届出に係る特例国税関係帳簿の種類

Changes on (Ministry of Finance Order No. 28 of 2025)

the name or title, address or residence, or location of the head office or principal office, and corporate number of the person submitting the notification (for a person who has no corporate number, the name or title and the address or residence, or location of the head office or principal office);

届出者の氏名又は名称、住所若しくは居所又は本店若しくは主たる事務所の所在地及び法人番号(法人番号を有しない者にあっては、氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地)

the date on which the keeping and preservation of the electronic or magnetic records relating to the special books related to national tax relating to the notification, or the keeping of those electronic or magnetic records and the preservation of those electronic or magnetic records by computer output microfilm, is to be substituted for the keeping and preservation of those special books related to national tax;

届出に係る特例国税関係帳簿に係る電磁的記録の備付け及び保存又は当該電磁的記録の備付け及び当該電磁的記録の電子計算機出力マイクロフィルムによる保存をもって当該特例国税関係帳簿の備付け及び保存に代える日

any other matters for reference.

その他参考となるべき事項

A person required to preserve prescribed in the preceding paragraph who intends to cease receiving the application of Article 8, paragraph (4) of the Act in the case where an amended return, etc. is made with regard to the matters recorded in electronic or magnetic records or computer output microfilm relating to special books related to national tax must submit in advance to the competent district director, etc. a written notification stating that effect and the following matters. In this case, where that written notification has been submitted, the written notification under the preceding paragraph ceases to be effective for the taxable period that includes the date on which it was submitted and the taxable periods following it.

前項の保存義務者は、特例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に記録された事項に関し修正申告等があった場合において法第八条第四項の規定の適用を受けることをやめようとするときは、あらかじめ、その旨及び次に掲げる事項を記載した届出書を所轄税務署長等に提出しなければならない。この場合において、当該届出書の提出があったときは、その提出があった日の属する課税期間以後の課税期間については、前項の届出書は、その効力を失う。

Changes on (Ministry of Finance Order No. 28 of 2025)

the name or title, address or residence, or location of the head office or principal office, and corporate number of the person submitting the notification (for a person who has no corporate number, the name or title and the address or residence, or location of the head office or principal office);

届出者の氏名又は名称、住所若しくは居所又は本店若しくは主たる事務所の所在地及び法人番号(法人番号を有しない者にあっては、氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地)

the date on which the written notification under the preceding paragraph was submitted;

前項の届出書を提出した年月日

any other matters for reference.

その他参考となるべき事項

A person required to preserve prescribed in paragraph (1) who intends to change a matter stated in the written notification under that paragraph must submit in advance to the competent district director, etc. a written notification stating to that effect and the following matters.

第一項の保存義務者は、同項の届出書に記載した事項の変更をしようとする場合には、あらかじめ、その旨及び次に掲げる事項を記載した届出書を所轄税務署長等に提出しなければならない。

Changes on (Ministry of Finance Order No. 28 of 2025)

the name or title, address or residence, or location of the head office or principal office, and corporate number of the person submitting the notification (for a person who has no corporate number, the name or title and the address or residence, or location of the head office or principal office);

届出者の氏名又は名称、住所若しくは居所又は本店若しくは主たる事務所の所在地及び法人番号(法人番号を有しない者にあっては、氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地)

the date on which the written notification under paragraph (1) was submitted;

第一項の届出書を提出した年月日

the matter to be changed and the details of that change;

変更をしようとする事項及び当該変更の内容

any other matters for reference.

その他参考となるべき事項

Removed on (Ministry of Finance Order No. 28 of 2025)

The provisions of Article 2, paragraph (10) apply mutatis mutandis to the submission of the written notifications under the preceding three paragraphs.

第二条第十項の規定は、前三項の届出書の提出について準用する。

Moves to paragraph (4) on (Ministry of Finance Order No. 28 of 2025)

The requirements specified by Ministry of Finance Order prescribed in Article 8, paragraph (4) of the Act are the requirements prescribed in the following items according to the categories of persons required to preserve set forth in those items.

法第八条第四項に規定する財務省令で定める要件は、次の各号に掲げる保存義務者の区分に応じ当該各号に定める要件とする。

Moves to paragraph (4), item (i) on (Ministry of Finance Order No. 28 of 2025)

a person required to preserve prescribed in Article 8, paragraph (4), item (i) of the Act: the following requirements (excluding the requirement set forth in (c) (limited to the part pertaining to (2) and (3)) where the person required to preserve has made it possible to comply with a request under the provisions of laws concerning national tax to present or submit the electronic or magnetic records relating to those books related to national tax):

法第八条第四項第一号に規定する保存義務者 次に掲げる要件(当該保存義務者が国税に関する法律の規定による当該国税関係帳簿に係る電磁的記録の提示又は提出の要求に応じることができるようにしている場合には、ハ((2)及び(3)に係る部分に限る。)に掲げる要件を除く。)

Moves to paragraph (4), item (i), (a), (1) on (Ministry of Finance Order No. 28 of 2025)

where a correction or deletion has been made to the recorded matters of the electronic or magnetic records relating to those books related to national tax, it is possible to confirm those facts and their details;

当該国税関係帳簿に係る電磁的記録の記録事項について訂正又は削除を行った場合には、これらの事実及び内容を確認することができること。

Moves to paragraph (4), item (i), (a), (2) on (Ministry of Finance Order No. 28 of 2025)

where the input of the recorded matters relating to those books related to national tax has been made after the ordinary period for processing the relevant business has elapsed, it is possible to confirm that fact;

当該国税関係帳簿に係る記録事項の入力をその業務の処理に係る通常の期間を経過した後に行った場合には、その事実を確認することができること。

Moves to paragraph (4), item (i), (b) on (Ministry of Finance Order No. 28 of 2025)

to make it possible to confirm the mutual relationship between the recorded matters of the electronic or magnetic records relating to those books related to national tax and the recorded matters of associated books related to national tax (meaning the books related to national tax prescribed in Article 2, item (ii) of the Act that are associated with those books related to national tax; the same applies in (b)) (where those associated books related to national tax are ones for which the keeping and preservation of the electronic or magnetic records relating to them have been substituted for the keeping and preservation of those associated books related to national tax pursuant to the provisions of Article 4, paragraph (1) of the Act, or ones for which the keeping of those electronic or magnetic records and their preservation by computer output microfilm have been substituted for the keeping and preservation of those associated books related to national tax pursuant to the provisions of Article 5, paragraph (1) or (3) of the Act, the recorded matters of those electronic or magnetic records or that computer output microfilm);

当該国税関係帳簿に係る電磁的記録の記録事項と関連国税関係帳簿(当該国税関係帳簿に関連する第二条国税関係帳簿(法第二条第二号に規定する国税関係帳簿をいう。)をいう。ロにおいて同じ。)の記録事項(当該関連国税関係帳簿が、法第四条第一項の規定により当該関連国税関係帳簿に係る電磁的記録の備付け及び保存をもって当該関連国税関係帳簿の備付け及び保存に代えられているもの又は法第五条第一項若しくは第三項の規定により当該電磁的記録の備付け及び当該電磁的記録の電子計算機出力マイクロフィルムによる保存をもって当該関連国税関係帳簿の備付け及び保存に代えられているものである場合には、当該電磁的記録又は当該電子計算機出力マイクロフィルムの記録事項)との間において、相互にその関連性を確認することができるようにしておくこと。

Moves to paragraph (4), item (i), (c) on (Ministry of Finance Order No. 28 of 2025)

to ensure a function enabling a search of the recorded matters of the electronic or magnetic records relating to those books related to national tax (limited to one satisfying the following requirements):

当該国税関係帳簿に係る電磁的記録の記録事項の検索をすることができる機能(次に掲げる要件を満たすものに限る。)を確保しておくこと。

Moves to paragraph (4), item (i), (c), (1) on (Ministry of Finance Order No. 28 of 2025)

it is possible to set the transaction date, the transaction amount, and the business partner (referred to as "record items" in (2) and (3)) as search conditions;

取引年月日、取引金額及び取引先((2)及び(3)において「記録項目」という。)を検索の条件として設定することができること。

Moves to paragraph (4), item (i), (c), (2) on (Ministry of Finance Order No. 28 of 2025)

for record items relating to a date or amount, it is possible to set a condition by specifying a range thereof;

日付又は金額に係る記録項目については、その範囲を指定して条件を設定することができること。

Moves to paragraph (4), item (i), (c), (3) on (Ministry of Finance Order No. 28 of 2025)

it is possible to set a condition by combining two or more arbitrary record items;

二以上の任意の記録項目を組み合わせて条件を設定することができること。

Moves to paragraph (4), item (ii) on (Ministry of Finance Order No. 28 of 2025)

a person required to preserve prescribed in Article 8, paragraph (4), item (ii) of the Act: the following requirements:

法第八条第四項第二号に規定する保存義務者 次に掲げる要件

Moves to paragraph (4), item (ii), (b) on (Ministry of Finance Order No. 28 of 2025)

the electronic or magnetic records set forth in Article 3, paragraph (1), item (i), (b), (1) include those relating to the facts and details prescribed in (a), (1) and (2) of the preceding item;

第三条第一項第一号ロ(1)の電磁的記録に、前号イ(1)及び(2)に規定する事実及び内容に係るものが含まれていること。

Moves to paragraph (4), item (ii), (c) on (Ministry of Finance Order No. 28 of 2025)

together with the preservation of that computer output microfilm, to keep an index book that makes it possible to find the corresponding computer output microfilm by specifying the type of books related to national tax and the transaction date or other date;

当該電子計算機出力マイクロフィルムの保存に併せて、国税関係帳簿の種類及び取引年月日その他の日付を特定することによりこれらに対応する電子計算機出力マイクロフィルムを探し出すことができる索引簿の備付けを行うこと。

Moves to paragraph (4), item (ii), (d) on (Ministry of Finance Order No. 28 of 2025)

to output an index of the recorded matters of each computer output microfilm onto the computer output microfilm to which that index relates;

当該電子計算機出力マイクロフィルムごとの記録事項の索引を当該索引に係る電子計算機出力マイクロフィルムに出力しておくこと。

Moves to paragraph (4), item (ii), (e) on (Ministry of Finance Order No. 28 of 2025)

for the period from the first day of the preservation period of those books related to national tax (meaning the period during which the preservation of books related to national tax is required under the provisions of laws concerning national tax) until the day on which three years have elapsed after the statutory tax return due date prescribed in Article 2, item (vii) (Definitions) of the Act on General Rules for National Taxes for the national tax relating to those books related to national tax (for books related to national tax relating to a national tax that has no statutory tax return due date, the statutory payment due date prescribed in item (viii) of that Article for that national tax) (where the person required to preserve is not a taxpayer of the national tax relating to those books related to national tax, the period corresponding to that period if the person required to preserve were that taxpayer), together with the preservation of that computer output microfilm, to preserve the electronic or magnetic records relating to that computer output microfilm in accordance with the requirements set forth in Article 2, paragraph (2), item (ii) and in (c) of the preceding item (excluding the requirement set forth in (c) of that item (limited to the part pertaining to (2) and (3)) where the person required to preserve has made it possible to comply with a request under the provisions of laws concerning national tax to present or submit the electronic or magnetic records relating to those books related to national tax), or to ensure a function enabling a search of the recorded matters of that computer output microfilm (limited to one corresponding to the function prescribed in (c) of that item (where the person required to preserve has made it possible to comply with a request under the provisions of laws concerning national tax to present or submit the electronic or magnetic records relating to those books related to national tax, a function satisfying the requirement set forth in (c), (1) of that item)).

当該国税関係帳簿の保存期間(国税に関する法律の規定により国税関係帳簿の保存をしなければならないこととされている期間をいう。)の初日から当該国税関係帳簿に係る国税の国税通則法第二条第七号(定義)に規定する法定申告期限(当該法定申告期限のない国税に係る国税関係帳簿については、当該国税の同条第八号に規定する法定納期限)後三年を経過する日までの間(当該保存義務者が当該国税関係帳簿に係る国税の納税者でない場合には、当該保存義務者が当該納税者であるとした場合における当該期間に相当する期間)、当該電子計算機出力マイクロフィルムの保存に併せて第二条第二項第二号及び前号ハに掲げる要件(当該保存義務者が国税に関する法律の規定による当該国税関係帳簿に係る電磁的記録の提示又は提出の要求に応じることができるようにしている場合には、同号ハ((2)及び(3)に係る部分に限る。)に掲げる要件を除く。)に従って当該電子計算機出力マイクロフィルムに係る電磁的記録の保存をし、又は当該電子計算機出力マイクロフィルムの記録事項の検索をすることができる機能(同号ハに規定する機能(当該保存義務者が国税に関する法律の規定による当該国税関係帳簿に係る電磁的記録の提示又は提出の要求に応じることができるようにしている場合には、同号ハ(1)に掲げる要件を満たす機能)に相当するものに限る。)を確保しておくこと。

Moves to paragraph (10) on (Ministry of Finance Order No. 28 of 2025)

In the application of (Ministry of Finance Order No. 28 of 1962) in the case where Article 8, paragraph (5) of the Act applies, the word "又は" (or) before "" in the proviso to is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), and the phrase "(Heavy Penalty Tax)" in that proviso is deemed to be replaced with "(Heavy Penalty Tax) or under Article 8, paragraph (5) (limited to the part pertaining to the heavy penalty tax under Article 68, paragraph (3) of the Act on General Rules for National Taxes) (Application of the Provisions of Other Laws Concerning National Tax) 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)".

法第八条第五項(審査請求に係る書類の提出先)の規定の適用については、ただし書中「又は」とあるのは「若しくは」と、「)の重加算税」とあるのは「)又は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)第八条第五項(の重加算税に係る部分に限る。)(他の国税に関する法律の規定の適用)の重加算税」とする。

Moves to paragraph (11) on (Ministry of Finance Order No. 28 of 2025)

In the application of (Ministry of Finance Order No. 17 of 1950) in the case where Article 8, paragraph (5) of the Act applies, the phrase "(Heavy Penalty Tax)" in is deemed to be replaced with "(Heavy Penalty Tax) or under (limited to the part pertaining to the heavy penalty tax under Article 68, paragraph (1) or (2) of the Act on General Rules for National Taxes) (Application of the Provisions of Other Laws Concerning National Tax) 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 in this item referred to as the 'Electronic Books Preservation Act')", and the phrase "(limited to the part pertaining to the heavy penalty tax under )" is deemed to be replaced with "(limited to the part pertaining to the heavy penalty tax under paragraph (3) of that Article) or under (limited to the part pertaining to the heavy penalty tax under Article 68, paragraph (3) of the Act on General Rules for National Taxes)".

法第八条第五項(事業が適正に行われていると認められる場合)の規定の適用については、中「重加算税)の」とあるのは「重加算税)若しくは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。以下この号において「電子帳簿保存法」という。)第八条第五項(国税通則法第六十八条第一項又は第二項の重加算税に係る部分に限る。)(他の国税に関する法律の規定の適用)の」と、「。)の」とあるのは「。)若しくは電子帳簿保存法第八条第五項(国税通則法第六十八条第三項の重加算税に係る部分に限る。)の」とする。

Moves to paragraph (12) on (Ministry of Finance Order No. 28 of 2025)

Where Article 8, paragraph (4) or (5) of the Act applies, the written notice of assessment and determination prescribed in Article 32, paragraph (3) (Assessment and Determination) of the Act on General Rules for National Taxes relating to the penalty tax for understatement or heavy penalty tax is to bear a notation that Article 8, paragraph (4) or (5) of the Act applies to that penalty tax for understatement or heavy penalty tax.

法第八条第四項又は第五項の規定の適用がある場合における過少申告加算税又は重加算税に係る国税通則法第三十二条第三項(賦課決定)に規定する賦課決定通知書には、当該過少申告加算税又は重加算税について法第八条第四項又は第五項の規定の適用がある旨を付記するものとする。

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