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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 5, paragraph (5), item (i), (a)

第五条第五項第一号イ

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

    to use, for the computer processing relating to those books related to national tax, a computer processing system satisfying the following requirements:

    当該国税関係帳簿に係る電子計算機処理に、次に掲げる要件を満たす電子計算機処理システムを使用すること。

  2. Not yet in force Ministry of Finance Order No. 28 of 2025 Moved to paragraph (4), item (i), (a); its words stay the same

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