Supplementary Provisions
附 則
This Ministerial Order comes into effect as of September 30, 2015; provided, however, that the provisions amending Article 8, paragraph (1), item (i) and the provisions of paragraph (3) of the Supplementary Provisions come into effect as of January 1, 2016.
この省令は、平成二十七年九月三十日から施行する。ただし、第八条第一項第一号の改正規定及び附則第三項の規定は、平成二十八年一月一日から施行する。
The provisions of Article 3, paragraphs (3), (5) and (6) 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 documents related to national tax (meaning the documents related to national tax prescribed in Article 2, item (ii) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers; the same applies hereinafter in this paragraph) relating to the written application under Article 6, paragraph (2) of that Act (hereinafter referred to as the "written application" in this paragraph) submitted on or after the date of enforcement of this Ministerial Order, and the provisions then in force continue to govern the documents related to national tax relating to the written application submitted before that date.
The provisions of Article 8, paragraph (1) of the New Rules 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; the same applies hereinafter) conducted on or after January 1, 2016, and the provisions then in force continue to govern the transaction information of electronic transactions conducted before that date.
新規則第八条第一項の規定は、平成二十八年一月一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。
documents related to national taxmachine translation
「国税関係書類」
In paragraph (2) of the supplementary provisions (附則) of Ministry of Finance Order No. 36 of 2015, documents related to national tax as Article 2, item (ii) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers defines them: documents that a national tax law requires a person to preserve.
Defined inSupplementary Provisions, paragraph (2)· applies only in this paragraph
the New Rulesmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 36 of 2015.
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. 36 of 2015, a written application filed under Article 6, paragraph (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
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. 36 of 2015, 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 worded at the time.
Defined inSupplementary Provisions, paragraph (3)