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
Supplementary Provisions, Article 2, paragraph (2)
附則第二条第二項
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
With regard to the application of Article 2, paragraph (9) of the New Order, the application notification prescribed in Article 3, paragraph (7) of the Former Order is deemed to be the application notification prescribed in Article 2, paragraph (9) of the New Order.
新令第二条第九項の規定の適用については、旧令第三条第七項に規定する適用届出書は、新令第二条第九項に規定する適用届出書とみなす。
With regard to the application of Article 2, paragraph (9) of the 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 as amended (hereinafter in this paragraph and the following paragraph referred to as the "New Order"), the application notification prescribed in Article 3, paragraph (7) of the Former Order is deemed to be the application notification prescribed in Article 2, paragraph (9) of the New Order.
新令改正後の電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則(以下この項及び次項において「新令」という。)第二条第九項の規定の適用については、旧令第三条第七項に規定する適用届出書は、新令第二条第九項に規定する適用届出書とみなす。