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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), (2)

第五条第五項第一号イ(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

    where the input of the recorded matters relating to those books related to national tax has been made after the ordinary period for processing the relevant business has elapsed, it is possible to confirm that fact;

    当該国税関係帳簿に係る記録事項の入力をその業務の処理に係る通常の期間を経過した後に行った場合には、その事実を確認することができること。

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

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