Its wordings
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 5, paragraph (5)
第五条第五項
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 requirements specified by Ministry of Finance Order prescribed in Article 8, paragraph (4) of the Act are the requirements prescribed in the following items according to the categories of persons required to preserve set forth in those items.
法第八条第四項に規定する財務省令で定める要件は、次の各号に掲げる保存義務者の区分に応じ当該各号に定める要件とする。
- Not yet in force Ministry of Finance Order No. 28 of 2025 Moved to paragraph (4); its words stay the same