Supplementary Provisions
附 則
This Ministerial Order comes into effect as of the date of enforcement of the provisions listed in Article 1, item (iv) of the Supplementary Provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
この省令は、行政手続における特定の個人を識別するための番号の利用等に関する法律(平成二十五年法律第二十七号)附則第一条第四号に掲げる規定の施行の日から施行する。
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 Article 6, paragraph (1) or (2) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (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第六条第一項又は第二項の申請書(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 Article 7, paragraph (1) or (2) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (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.
新規則第六条第一項第一号及び第二項第一号の規定は、施行日以後に提出する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第七条第一項又は第二項の届出書(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。
the New Rulesmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 61 of 2014.
Short name set inSupplementary Provisions, paragraph (2)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 61 of 2014, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, paragraph (2)
written applicationmachine translation
「申請書」
In paragraph (2) of the supplementary provisions (附則) of Ministry of Finance Order No. 61 of 2014, a written application filed under Article 6, paragraph (1) or (2) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers as worded at the time.
Short name set inSupplementary Provisions, paragraph (2)· applies only in this paragraph
written notificationmachine translation
「届出書」
In paragraph (3) of the supplementary provisions (附則) of Ministry of Finance Order No. 61 of 2014, a written notification filed under Article 7, paragraph (1) or (2) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers as worded at the time.
Short name set inSupplementary Provisions, paragraph (3)· applies only in this paragraph