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 (ii)
第五条第五項第二号
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
a person required to preserve prescribed in Article 8, paragraph (4), item (ii) of the Act: the following requirements:
法第八条第四項第二号に規定する保存義務者 次に掲げる要件
- Not yet in force Ministry of Finance Order No. 28 of 2025 Moved to paragraph (4), item (ii); its words stay the same