Article 5, paragraph (5), item (i), (b)

to make it possible to confirm the mutual relationship between the recorded matters of the electronic or magnetic records relating to those books related to national tax and the recorded matters of associated books related to national tax (meaning the books related to national tax prescribed in Article 2, item (ii) of the Act that are associated with those books related to national tax; the same applies in (b)) (where those associated books related to national tax are ones for which the keeping and preservation of the electronic or magnetic records relating to them have been substituted for the keeping and preservation of those associated books related to national tax pursuant to the provisions of Article 4, paragraph (1) of the Act, or ones for which the keeping of those electronic or magnetic records and their preservation by computer output microfilm have been substituted for the keeping and preservation of those associated books related to national tax pursuant to the provisions of Article 5, paragraph (1) or (3) of the Act, the recorded matters of those electronic or magnetic records or that computer output microfilm);