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), (d)
第五条第五項第二号ニ
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 output an index of the recorded matters of each computer output microfilm onto the computer output microfilm to which that index relates;
当該電子計算機出力マイクロフィルムごとの記録事項の索引を当該索引に係る電子計算機出力マイクロフィルムに出力しておくこと。
- Not yet in force Ministry of Finance Order No. 28 of 2025 Moved to paragraph (4), item (ii), (d); its words stay the same