第三条（国税関係帳簿書類の電子計算機出力マイクロフィルムによる保存等）
Changes on (Ministry of Finance Order No. 28 of 2025)
A 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.
together with the preservation of that computer output microfilm, to keep the following documents:
当該電子計算機出力マイクロフィルムの保存に併せて、次に掲げる書類の備付けを行うこと。
a document clarifying the administrative procedures for the preparation and preservation of that computer output microfilm;
当該電子計算機出力マイクロフィルムの作成及び保存に関する事務手続を明らかにした書類
a document stating the following matters:
次に掲げる事項が記載された書類
a statement by the person required to preserve (where the person required to preserve is a juridical person (including an association or foundation without juridical personality prescribed in Article 2, item (viii) (Definitions) of the Corporation Tax Act; the same applies in (1) and in paragraph (2) of the following Article), the person who is responsible for administrative matters relating to the preservation of the books related to national tax of that juridical person) certifying that the electronic or magnetic records relating to those books related to national tax have been genuinely output and that that computer output microfilm has been prepared, and that person's name;
保存義務者（保存義務者が法人（法人税法第二条第八号（定義）に規定する人格のない社団等を含む。（１）及び次条第二項において同じ。）である場合には、当該法人の国税関係帳簿の保存に関する事務の責任者である者）の当該国税関係帳簿に係る電磁的記録が真正に出力され、当該電子計算機出力マイクロフィルムが作成された旨を証する記載及びその氏名
the name of the person responsible for preparing that computer output microfilm;
当該電子計算機出力マイクロフィルムの作成責任者の氏名
the date on which that computer output microfilm was prepared;
当該電子計算機出力マイクロフィルムの作成年月日
at the place where that computer output microfilm is preserved, to equip a microfilm reader-printer satisfying the standards prescribed in Japanese Industrial Standards B 7186 and operating manuals for it, and to make it possible to promptly output the contents of that computer output microfilm on the screen of that microfilm reader-printer and in writing in an orderly format and clear state.
当該電子計算機出力マイクロフィルムの保存をする場所に、日本産業規格Ｂ七一八六に規定する基準を満たすマイクロフィルムリーダプリンタ及びその操作説明書を備え付け、当該電子計算機出力マイクロフィルムの内容を当該マイクロフィルムリーダプリンタの画面及び書面に、整然とした形式及び明瞭な状態で、速やかに出力することができるようにしておくこと。
Changes on (Ministry of Finance Order No. 28 of 2025)
The 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).
The 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).
法第五条第三項に規定する財務省令で定める場合は、法第四条第一項の規定により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国税関係帳簿の備付け及び保存に代えている保存義務者の当該国税関係帳簿又は同条第二項の規定により国税関係書類に係る電磁的記録の保存をもって当該国税関係書類の保存に代えている保存義務者の当該国税関係書類の全部又は一部について、その保存期間（国税に関する法律の規定により国税関係帳簿又は国税関係書類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。）の全期間（電子計算機出力マイクロフィルムによる保存をもってこれらの電磁的記録の保存に代えようとする日以後の期間に限る。）につき電子計算機出力マイクロフィルムによる保存をもってこれらの電磁的記録の保存に代えようとする場合とする。
The 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.
第四条（電子取引の取引情報に係る電磁的記録の保存）
Changes on (Ministry of Finance Order No. 28 of 2025)
A person required to preserve prescribed in Article 7 of the Act must, where the person has engaged in an electronic transaction, take any of the following measures and preserve the electronic or magnetic records relating to the transaction information (meaning the transaction information prescribed in Article 2, item (v) of the Act; the same applies hereinafter in this paragraph and paragraph (3)) of that electronic transaction, at the place where, under the provisions of laws concerning national tax, the document would be required to be preserved if the receipt of that transaction information had been made in writing or if the sending of that transaction information had been made in writing and a copy of it had been prepared, for the period during which that document would be required to be preserved, in accordance with the requirements set forth in Article 2, paragraph (2), item (ii) and paragraph (6), item (v) and, as applied mutatis mutandis in item (vi) of that paragraph, paragraph (2), item (i) of that Article (limited to the part pertaining to (a) of that item) (excluding, 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 those electronic or magnetic records (hereinafter in this paragraph referred to as a "request to present or submit electronic or magnetic records"), the requirements set forth in paragraph (6), item (v) of that Article (limited to the part pertaining to (b) and (c)) (in the case where the person required to preserve is a business operator whose sales in the base period relating to its determination period are 50 million yen or less, or in the case where the person has made it possible to comply with a request to present or submit a document, prepared by outputting those electronic or magnetic records under the provisions of laws concerning national tax, that is output in an orderly format and clear state and arranged by transaction date or other date and by business partner, and has made it possible to comply with the request to present or submit electronic or magnetic records, the requirements set forth in that item)).
法第七条に規定する保存義務者は、電子取引を行った場合には、当該電子取引の取引情報（法第二条第五号に規定する取引情報をいう。以下この項及び第三項において同じ。）に係る電磁的記録を、当該取引情報の受領が書面により行われたとした場合又は当該取引情報の送付が書面により行われその写しが作成されたとした場合に、国税に関する法律の規定により、当該書面を保存すべきこととなる場所に、当該書面を保存すべきこととなる期間、次に掲げる措置のいずれかを行い、第二条第二項第二号及び第六項第五号並びに同項第六号において準用する同条第二項第一号（同号イに係る部分に限る。）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電磁的記録の提示又は提出の要求（以下この項において「電磁的記録の提示等の要求」という。）に応じることができるようにしている場合には、同条第六項第五号（ロ及びハに係る部分に限る。）に掲げる要件（当該保存義務者が、その判定期間に係る基準期間における売上高が五千万円以下である事業者である場合又は国税に関する法律の規定による当該電磁的記録を出力することにより作成した書面で整然とした形式及び明瞭な状態で出力され、取引年月日その他の日付及び取引先ごとに整理されたものの提示若しく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であって、当該電磁的記録の提示等の要求に応じることができるようにしているときは、同号に掲げる要件）を除く。）に従って保存しなければならない。
to give and receive that transaction information after a time stamp has been attached to the recorded matters of those electronic or magnetic records;
to attach a time stamp to the recorded matters of those electronic or magnetic records by any of the following methods:
次に掲げる方法のいずれかにより、当該電磁的記録の記録事項にタイムスタンプを付すこと。
to attach a time stamp to the recorded matters of those electronic or magnetic records promptly after the giving and receiving of that transaction information;
to attach a time stamp to the recorded matters of those electronic or magnetic records promptly after the ordinary period for processing the relevant business has elapsed (limited to the case where rules on the processing of each task from the giving and receiving of that transaction information to the attachment of that time stamp to those recorded matters have been established);
to give and receive that transaction information and preserve those electronic or magnetic records using a computer processing system satisfying either of the following requirements:
次に掲げる要件のいずれかを満たす電子計算機処理システムを使用して当該取引情報の授受及び当該電磁的記録の保存を行うこと。
where a correction or deletion has been made to the recorded matters of those electronic or magnetic records, it is possible to confirm those facts and their details;
当該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。
it is not possible to make a correction or deletion to the recorded matters of those electronic or magnetic records;
当該電磁的記録の記録事項について訂正又は削除を行うことができないこと。
to establish rules on administrative processing for preventing corrections and deletions without a justifiable reason to the recorded matters of those electronic or magnetic records, to operate in accordance with those rules, and to keep those rules together with the preservation of those electronic or magnetic records.
当該電磁的記録の記録事項について正当な理由がない訂正及び削除の防止に関する事務処理の規程を定め、当該規程に沿った運用を行い、当該電磁的記録の保存に併せて当該規程の備付けを行うこと。
In the preceding paragraph and this paragraph, the meanings of the terms set forth in the following items are as prescribed in those items:
前項及びこの項において、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。
business operator: individual business operators (meaning individuals who conduct business; the same applies hereinafter in this paragraph) and corporations;
事業者 個人事業者（業務を行う個人をいう。以下この項において同じ。）及び法人をいう。
determination period: the period prescribed respectively below according to the following categories of business operators:
判定期間 次に掲げる事業者の区分に応じそれぞれ次に定める期間をいう。
individual business operator: the period from January 1 to December 31 of the year that includes the day on which the electronic transaction was engaged in;
個人事業者 電子取引を行った日の属する年の一月一日から十二月三十一日までの期間
corporation: the business year that includes the day on which the electronic transaction was engaged in (meaning the business year prescribed in Articles 13 and 14 (Business Year) of the Corporation Tax Act; the same applies in the following item);
base period: for an individual business operator, the year before the previous year, and for a corporation, the second business year preceding its business year (for a corporation for which that second preceding business year is less than one year, the period combining each business year that began during the period from the day before the day two years before the first day of its business year until the day on which one year has elapsed from that day).
Where a person required to preserve prescribed in Article 7 of the Act, in the case where the person has engaged in an electronic transaction, proves that, due to a disaster or other unavoidable circumstances, the person was unable to preserve the electronic or magnetic records relating to the transaction information of that electronic transaction in accordance with the Ministry of Finance Order prescribed in that Article, or where the competent district director with jurisdiction over the place for tax payment, etc. finds that there are reasonable grounds for the person having been unable to preserve those electronic or magnetic records in accordance with that Ministry of Finance Order and 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 those electronic or magnetic records and documents prepared by outputting those electronic or magnetic records (limited to those output in an orderly format and clear state), the person may, notwithstanding the provisions of paragraph (1), preserve those electronic or magnetic records; provided, however, that this does not apply where, had those circumstances not arisen or had those grounds not existed, it is found that the person would not have been able to preserve those electronic or magnetic records in accordance with that Ministry of Finance Order.
法第七条に規定する保存義務者が、電子取引を行った場合において、災害その他やむを得ない事情により、同条に規定する財務省令で定めるところに従って当該電子取引の取引情報に係る電磁的記録の保存をすることができなかったことを証明したとき、又は納税地等の所轄税務署長が当該財務省令で定めるところに従って当該電磁的記録の保存をすることができなかったことについて相当の理由があると認め、かつ、当該保存義務者が国税に関する法律の規定による当該電磁的記録及び当該電磁的記録を出力することにより作成した書面（整然とした形式及び明瞭な状態で出力されたものに限る。）の提示若しくは提出の要求に応じることができるようにしているときは、第一項の規定にかかわらず、当該電磁的記録の保存をすることができる。ただし、当該事情が生じなかったとした場合又は当該理由がなかったとした場合において、当該財務省令で定めるところに従って当該電磁的記録の保存をすることができなかったと認められるときは、この限りでない。
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)
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
books related to national taxmachine translation
「国税関係帳簿」
Books related to national tax as Article 4, paragraph (1) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers uses the term: books that a national tax law requires a person to keep and preserve, leaving out books under the Income Tax Act or the Corporation Tax Act that are not recorded clearly and in order under the principles of proper bookkeeping (for the Corporation Tax Act, double-entry bookkeeping) covering every transaction affecting assets, liabilities and capital.
Defined inArticle 2, paragraph (2)· applies from here on, except in Article 2, paragraph (6), item (iii)
computer processing systemmachine translation
「電子計算機処理システム」
A system for computer processing (電子計算機処理): entering, storing, editing, processing, correcting, updating, searching, erasing or outputting information by computer, or similar handling of it.
Defined inArticle 2, paragraph (2), item (i), (a)
documents related to national taxmachine translation
「国税関係書類」
Documents related to national tax as Article 2, item (ii) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers defines them: documents that a national tax law requires a person to preserve.
Defined inArticle 2, paragraph (3)
Japanese Industrial Standardsmachine translation
「日本産業規格」
The Japanese Industrial Standards (JIS) provided for in Article 20, paragraph (1) of the Industrial Standardization Act.
Defined inArticle 2, paragraph (6), item (ii), (a), (1)
time stampmachine translation
「タイムスタンプ」
A time stamp issued by a time-stamping service accredited by the Minister for Internal Affairs and Communications (総務大臣), of a kind that lets the person confirm, throughout the period the document must be preserved, that the recorded content has not been changed, and lets every time stamp applied in any chosen part of a taxable period (課税期間) be verified at once.
Short name set inArticle 2, paragraph (6), item (ii), (b)· applies only in this item and in Article 4, paragraph (1), items (i) and (ii)
transaction informationmachine translation
「取引情報」
Transaction information as defined in Article 2, item 5 of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers: the matters normally stated in an order form, contract, invoice, receipt, quotation or similar document received or issued in a transaction.
Defined inArticle 4, paragraph (1)· applies only in this paragraph and in Article 4, paragraph (3)
request to present or submit electronic or magnetic recordsmachine translation
「電磁的記録の提示等の要求」
In Article 4, paragraph (1), a request under a national tax law to present or submit the electronic or magnetic records (電磁的記録) of an electronic transaction's transaction information.
Short name set inArticle 4, paragraph (1)· applies only in this paragraph
business operatormachine translation
「事業者」
In Article 4, individual business operators (個人事業者) — individuals who carry on business operations (業務) — and corporations.
Defined inArticle 4, paragraph (2), item (i)· applies only in this paragraph
individual business operatormachine translation
「個人事業者」
In Article 4, paragraph (2), an individual who carries on business operations (業務).
Defined inArticle 4, paragraph (2), item (i)· applies only in this paragraph
determination periodmachine translation
「判定期間」
In Article 4, the period whose base period (基準期間) sales decide whether a business operator (事業者) may keep records of electronic transactions under the lighter requirements: for an individual business operator, the calendar year (1 January to 31 December) in which the electronic transaction (電子取引) took place; for a corporation, the business year (事業年度) in which it took place.
Defined inArticle 4, paragraph (2), item (ii)· applies only in this paragraph
business yearmachine translation
「事業年度」
In Article 4, paragraph (2), a business year as defined in Articles 13 and 14 of the Corporation Tax Act: a corporation's accounting period set by law or by its articles (or notified to or fixed by the tax office), divided into one-year periods where it is longer, and cut short when an event such as a dissolution or merger happens partway through.
Defined inArticle 4, paragraph (2), item (ii), (b)· applies only in this provision and in Article 4, paragraph (2), item (iii)
base periodmachine translation
「基準期間」
In Article 4, for an individual business operator (個人事業者), the year before last; for a corporation, the business year (事業年度) before last, or, where that business year was shorter than one year, all the business years that began in the one year running from the day before the date two years before the current business year began, taken together.
Defined inArticle 4, paragraph (2), item (iii)· applies only in this paragraph
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.