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 3, paragraph (2)
第三条第二項
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
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).
前項の規定は、法第五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電子計算機出力マイクロフィルムによる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の当該電磁的記録の電子計算機出力マイクロフィルムによる保存について準用する。この場合において、前項中「前条第二項各号」とあるのは「前条第二項第一号及び第三号」と、「第五条第五項第二号に定める要件に従って当該電磁的記録の備付け及び」とあるのは「第五条第五項第二号ハからホまでに掲げる要件に従って」と、「及び次に」とあるのは「並びに次に」と読み替えるものとする。
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)(4), 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)(4), 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).前項の規定は、法第五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電子計算機出力マイクロフィルムによる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の当該電磁的記録の電子計算機出力マイクロフィルムによる保存について準用する。この場合において、前項中「前条第二項各号」とあるのは「前条第二項第一号及び第三号」と、「第五条
第五項第四項第二号に定める要件に従って当該電磁的記録の備付け及び」とあるのは「第五条第五項第四項第二号ハからホまでに掲げる要件に従って」と、「及び次に」とあるのは「並びに次に」と読み替えるものとする。