Supplementary Provisions
附 則
This Ministerial Order comes into effect as of September 30, 2019; provided, however, that the provisions amending Article 3, paragraph (5) and the provisions amending Article 4, paragraph (1), item (iv) come into effect as of July 1, 2019.
この省令は、令和元年九月三十日から施行する。ただし、第三条第五項の改正規定及び第四条第一項第四号の改正規定は、同年七月一日から施行する。
The provisions of Article 3, paragraphs (7) and (8) 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 past important documents prescribed in paragraph (7) of that Article relating to the application notification prescribed in that paragraph submitted on or after the date of enforcement of this Ministerial Order.
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三条第七項及び第八項の規定は、この省令の施行の日以後に提出する同条第七項に規定する適用届出書に係る同項に規定する過去分重要書類について適用する。