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
Article 1, paragraph (2), item (ii)
第一条第二項第二号
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
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。
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)(4), 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
第五項第四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。