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Supplementary Provisions

附 則

The provisions of Article 5, paragraph (1), item (i) 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 referred to as the "New Rules") apply to the written application under or (hereinafter referred to as the "written application" in this paragraph) submitted on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern the written application submitted before the Effective 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(以下「新規則」という。)第五条第一項第一号の規定は、この省令の施行の日(以下「施行日」という。)以後に提出する又はの申請書(以下この項において「申請書」という。)について適用し、施行日前に提出した申請書については、なお従前の例による。

The provisions of Article 6, paragraph (1), item (i) and paragraph (2), item (i) of the New Rules apply to the written notification under or (hereinafter referred to as the "written notification" in this paragraph) submitted on or after the Effective Date, and the provisions then in force continue to govern the written notification submitted before the Effective Date.

及びの規定は、施行日以後に提出する又はの届出書(以下この項において「届出書」という。)について適用し、施行日前に提出した届出書については、なお従前の例による。

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