Article 5, paragraph (7)

In the application of paragraph (7) of the Supplementary Provisions (Cases Where a Business Is Found to Be Conducted Properly) of the Regulation for Enforcement of the Inheritance Tax Act (Ministry of Finance Order No. 17 of 1950) in the case where Article 8, paragraph (5) of the Act applies, the phrase "(Heavy Penalty Tax)" in item (iii) of that paragraph is deemed to be replaced with "(Heavy Penalty Tax) or under Article 8, paragraph (5) (limited to the part pertaining to the heavy penalty tax under Article 68, paragraph (1) or (2) of the Act on General Rules for National Taxes) (Application of the Provisions of Other Laws Concerning National Tax) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998; hereinafter in this item referred to as the 'Electronic Books Preservation Act')", and the phrase "(limited to the part pertaining to the heavy penalty tax under paragraph (3) of that Article)" is deemed to be replaced with "(limited to the part pertaining to the heavy penalty tax under paragraph (3) of that Article) or under Article 8, paragraph (5) of the Electronic Books Preservation Act (limited to the part pertaining to the heavy penalty tax under Article 68, paragraph (3) of the Act on General Rules for National Taxes)".