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 (7)
第二条第七項
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
A person required to preserve who intends, pursuant to the provisions of Article 4, paragraph (3) of the Act, to substitute the preservation of electronic or magnetic records relating to documents related to national tax for the preservation of those documents related to national tax may, where the person records in electronic or magnetic records the matters stated in those documents related to national tax that are specified by the Commissioner of the National Tax Agency (hereinafter in this paragraph and paragraph (9) referred to as "general documents"), notwithstanding the requirements set forth in items (i) and (iii) of the preceding paragraph, preserve the electronic or magnetic records relating to those general documents by keeping, together with the preservation of those electronic or magnetic records, a document clarifying the administrative procedures for the preparation and preservation of those electronic or magnetic records (limited to one for which the person responsible for those administrative matters has been determined). In this case, with regard to the application of the provisions of that paragraph, the phrase "gradations of each of red, green, and blue" in item (ii), (a), (2) of that paragraph is deemed to be replaced with "gradations from white to black", the phrase "promptly after the preparation or receipt of those documents related to national tax," in (b) of that item is deemed to be replaced with "promptly after the preparation or receipt of those documents related to national tax, or when reading those documents related to national tax with a scanner,", the phrase "promptly to attach that" is deemed to be replaced with "promptly, or when reading those documents related to national tax with a scanner, to attach that", the phrase "color display" in item (iv) of that paragraph is deemed to be replaced with "display", and the phrase "color printer" is deemed to be replaced with "printer".
法第四条第三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ようとする保存義務者は、当該国税関係書類のうち国税庁長官が定める書類（以下この項及び第九項において「一般書類」という。）に記載されている事項を電磁的記録に記録する場合には、前項第一号及び第三号に掲げる要件にかかわらず、当該電磁的記録の保存に併せて、当該電磁的記録の作成及び保存に関する事務の手続を明らかにした書類（当該事務の責任者が定められているものに限る。）の備付けを行うことにより、当該一般書類に係る電磁的記録の保存をすることができる。この場合において、同項の規定の適用については、同項第二号イ（２）中「赤色、緑色及び青色の階調がそれぞれ」とあるのは「白色から黒色までの階調が」と、同号ロ中「又は受領後、速やかに」とあるのは「若しくは受領後速やかに、又は当該国税関係書類をスキャナで読み取る際に、」と、「、速やかに当該」とあるのは「速やかに、又は当該国税関係書類をスキャナで読み取る際に、当該」と、同項第四号中「カラーディスプレイ」とあるのは「ディスプレイ」と、「カラープリンタ」とあるのは「プリンタ」とする。
A person required to preserve who intends, pursuant to the provisions of Article 4, paragraph (3) of the Act, to substitute the preservation of electronic or magnetic records relating to documents related to national tax for the preservation of those documents related to national tax may, where the person records in electronic or magnetic records the matters stated in those documents related to national tax that are specified by the Commissioner of the National Tax Agency (hereinafter in this paragraph and paragraph (9), and in Article 5, paragraph (5), item (iii), referred to as "general documents"), notwithstanding the requirements set forth in items (i) and (iii) of the preceding paragraph, preserve the electronic or magnetic records relating to those general documents by keeping, together with the preservation of those electronic or magnetic records, a document clarifying the administrative procedures for the preparation and preservation of those electronic or magnetic records (limited to one for which the person responsible for those administrative matters has been determined). In this case, with regard to the application of the provisions of that paragraph, the phrase "gradations of each of red, green, and blue" in item (ii), (a), (2) of that paragraph is deemed to be replaced with "gradations from white to black", the phrase "promptly after the preparation or receipt of those documents related to national tax," in (b) of that item is deemed to be replaced with "promptly after the preparation or receipt of those documents related to national tax, or when reading those documents related to national tax with a scanner,", the phrase "promptly to attach that" is deemed to be replaced with "promptly, or when reading those documents related to national tax with a scanner, to attach that", the phrase "color display" in item (iv) of that paragraph is deemed to be replaced with "display", and the phrase "color printer" is deemed to be replaced with "printer".
法第四条第三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ようとする保存義務者は、当該国税関係書類のうち国税庁長官が定める書類（以下この項及び第九項並びに第五条第五項第三号において「一般書類」という。）に記載されている事項を電磁的記録に記録する場合には、前項第一号及び第三号に掲げる要件にかかわらず、当該電磁的記録の保存に併せて、当該電磁的記録の作成及び保存に関する事務の手続を明らかにした書類（当該事務の責任者が定められているものに限る。）の備付けを行うことにより、当該一般書類に係る電磁的記録の保存をすることができる。この場合において、同項の規定の適用については、同項第二号イ（２）中「赤色、緑色及び青色の階調がそれぞれ」とあるのは「白色から黒色までの階調が」と、同号ロ中「又は受領後、速やかに」とあるのは「若しくは受領後速やかに、又は当該国税関係書類をスキャナで読み取る際に、」と、「、速やかに当該」とあるのは「速やかに、又は当該国税関係書類をスキャナで読み取る際に、当該」と、同項第四号中「カラーディスプレイ」とあるのは「ディスプレイ」と、「カラープリンタ」とあるのは「プリンタ」とする。