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Pursuant to the provisions 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 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 is established as follows.

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)の規定に基づき、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を次のように定める。

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