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), (c)
第五条第五項第二号ハ
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
together with the preservation of that computer output microfilm, to keep an index book that makes it possible to find the corresponding computer output microfilm by specifying the type of books related to national tax and the transaction date or other date;
当該電子計算機出力マイクロフィルムの保存に併せて、国税関係帳簿の種類及び取引年月日その他の日付を特定することによりこれらに対応する電子計算機出力マイクロフィルムを探し出すことができる索引簿の備付けを行うこと。
- Not yet in force Ministry of Finance Order No. 28 of 2025 Moved to paragraph (4), item (ii), (c); its words stay the same