Supplementary Provisions
附 則
This Ministerial Order comes into effect as of April 1, 2005.
この省令は、平成十七年四月一日から施行する。
The provisions of Article 8, paragraph (1) 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 apply to the transaction information of electronic transactions (meaning the transaction information of electronic transactions prescribed in Article 10 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); the same applies hereinafter) conducted on or after the date of enforcement of this Ministerial Order, and the provisions then in force continue to govern the transaction information of electronic transactions conducted before that date.
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第八条第一項の規定は、この省令の施行の日以後に行う電子取引の取引情報（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（平成十年法律第二十五号）第十条に規定する電子取引の取引情報をいう。以下同じ。）について適用し、同日前に行った電子取引の取引情報については、なお従前の例による。
transaction information of electronic transactionsmachine translation
「電子取引の取引情報」
In the supplementary provisions (附則) of Ministry of Finance Order No. 1 of 2005, the transaction information (取引情報) of an electronic transaction (電子取引) as provided in Article 10 of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers as it stood when that Order was made.
Defined inSupplementary Provisions, paragraph (2)