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 (4)
附則第二条第四項
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 5, paragraph (5) of the New Order, the recorded matters of the electronic or magnetic records or computer output microfilm relating to the associated books related to national tax prescribed in Article 3, paragraph (1), item (ii) of the Former Order for which the approval prescribed in that item has been obtained are deemed to be the recorded matters of the associated books related to national tax prescribed in Article 5, paragraph (5), item (i), (b) of the New Order.
新令第五条第五項の規定の適用については、旧令第三条第一項第二号に規定する承認を受けている同号に規定する関連国税関係帳簿に係る電磁的記録又は電子計算機出力マイクロフィルムの記録事項は、新令第五条第五項第一号ロに規定する関連国税関係帳簿の記録事項とみなす。
With regard to the application of Article 5, paragraph
(5)(4) of theNew OrderRegulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers, the recorded matters of the electronic or magnetic records or computer output microfilm relating to the associated books related to national tax prescribed in Article 3, paragraph (1), item (ii) of the Former Order for which the approval prescribed in that item has been obtained are deemed to be the recorded matters of the associated books related to national tax prescribed in Article 5, paragraph(5)(4), item (i), (b) of theNew OrderRegulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers.新令第五条第五項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第五条第四項の規定の適用については、旧令第三条第一項第二号に規定する承認を受けている同号に規定する関連国税関係帳簿に係る電磁的記録又は電子計算機出力マイクロフィルムの記録事項は、新令第五条第五項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第五条第四項第一号ロに規定する関連国税関係帳簿の記録事項とみなす。