Article 5, paragraph (5), item (ii), (e)

for the period from the first day of the preservation period of those books related to national tax (meaning the period during which the preservation of books related to national tax is required under the provisions of laws concerning national tax) until the day on which three years have elapsed after the statutory tax return due date prescribed in Article 2, item (vii) (Definitions) of the Act on General Rules for National Taxes for the national tax relating to those books related to national tax (for books related to national tax relating to a national tax that has no statutory tax return due date, the statutory payment due date prescribed in item (viii) of that Article for that national tax) (where the person required to preserve is not a taxpayer of the national tax relating to those books related to national tax, the period corresponding to that period if the person required to preserve were that taxpayer), together with the preservation of that computer output microfilm, to preserve the electronic or magnetic records relating to that computer output microfilm in accordance with the requirements set forth in Article 2, paragraph (2), item (ii) and in (c) of the preceding item (excluding the requirement set forth in (c) of that item (limited to the part pertaining to (2) and (3)) where the person required to preserve has made it possible to comply with a request under the provisions of laws concerning national tax to present or submit the electronic or magnetic records relating to those books related to national tax), or to ensure a function enabling a search of the recorded matters of that computer output microfilm (limited to one corresponding to the function prescribed in (c) of that item (where the person required to preserve has made it possible to comply with a request under the provisions of laws concerning national tax to present or submit the electronic or magnetic records relating to those books related to national tax, a function satisfying the requirement set forth in (c), (1) of that item)).