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), item (i), (c)
第五条第五項第一号ハ
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
to ensure a function enabling a search of the recorded matters of the electronic or magnetic records relating to those books related to national tax (limited to one satisfying the following requirements):
当該国税関係帳簿に係る電磁的記録の記録事項の検索をすることができる機能（次に掲げる要件を満たすものに限る。）を確保しておくこと。
- Not yet in force Ministry of Finance Order No. 28 of 2025 Moved to paragraph (4), item (i), (c); its words stay the same