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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 2, paragraph (6), item (ii), (b), (2)

第二条第六項第二号ロ(2)

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

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Underlined: words the amendment adds. A bar: where it removes words.Underlined: words the amendment adds. Struck through: the words it removes.Underlined: words the amendment adds. Struck through: the words it removes.

  1. In force today

    it is possible to specify an arbitrary period within a taxable period (meaning a taxable period prescribed in Article 2, item (ix) (Definitions) of the Act on General Rules for National Taxes; the same applies in Article 5, paragraph (2)) and to verify in a batch the time stamps attached within that period;

    課税期間(国税通則法第二条第九号(定義)に規定する課税期間をいう。第五条第二項において同じ。)中の任意の期間を指定し、当該期間内に付したタイムスタンプについて、一括して検証することができること。

  2. Not yet in force Ministry of Finance Order No. 28 of 2025 Reworded

    it is possible to specify an arbitrary period within a taxable period (meaning a taxable period prescribed in Article 2, item (ix) (Definitions) of the Act on General Rules for National Taxes; the same applies in Article 5, paragraph (2)paragraphs (2) and (7)) and to verify in a batch the time stamps attached within that period;

    課税期間(国税通則法第二条第九号(定義)に規定する課税期間をいう。第五条第二項及び第七項において同じ。)中の任意の期間を指定し、当該期間内に付したタイムスタンプについて、一括して検証することができること。

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