Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Ministerial Order comes into effect as of January 1, 2022; provided, however, that the provisions amending Article 4, paragraph (1), item (i), (b), (1) (limited to the part changing "name and seal" to "that person's name") and the provisions amending (b), (2) of that item come into effect as of April 1, 2021.
この省令は、令和四年一月一日から施行する。ただし、第四条第一項第一号ロ（１）の改正規定（「記名押印」を「その氏名」に改める部分に限る。）及び同号ロ（２）の改正規定は、令和三年四月一日から施行する。
Supplementary Provisions, Article 2Transitional Measures
第二条（経過措置）
Changes on (Ministry of Finance Order No. 28 of 2025)
With regard to the application of Article 2, paragraph (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 Order"), the recorded matters of the electronic or magnetic records or computer output microfilm relating to the books related to national tax set forth in Article 3, paragraph (5), item (v) 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 prior to the amendment (hereinafter referred to as the "Former Order") for which the approval prescribed in that item has been obtained are deemed to be the recorded matters of the books related to national tax prescribed in Article 2, paragraph (6), item (iv) of the New 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（以下「新令」という。）第二条第六項の規定の適用については、改正前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「旧令」という。）第三条第五項第五号に規定する承認を受けている同号の国税関係帳簿に係る電磁的記録又は電子計算機出力マイクロフィルムの記録事項は、新令第二条第六項第四号に規定する国税関係帳簿の記録事項とみなす。
Changes on (Ministry of Finance Order No. 28 of 2025)
With regard to the application of Article 2, paragraph (9) of the New Order, the application notification prescribed in Article 3, paragraph (7) of the Former Order is deemed to be the application notification prescribed in Article 2, paragraph (9) of the New Order.
With regard to the application of Article 4, paragraph (3) of the New Order in the case where an electronic transaction is conducted during the period from the date of enforcement of this Ministerial Order until December 31, 2023, the phrase "proves that, due to a disaster or other unavoidable circumstances, the person was unable to preserve the electronic or magnetic records relating to the transaction information of that electronic transaction in accordance with the Ministry of Finance Order prescribed in that Article" in that paragraph is deemed to be replaced with "proves that, due to a disaster or other unavoidable circumstances, the person was unable to preserve the electronic or magnetic records relating to the transaction information of that electronic transaction in accordance with the Ministry of Finance Order prescribed in that Article, or where the competent district director with jurisdiction over the place for tax payment, etc. finds that there are unavoidable circumstances for the person having been unable to preserve those electronic or magnetic records in accordance with that Ministry of Finance Order and the person required to preserve has made it possible to comply with a request under the provisions of laws concerning national tax to present or submit documents prepared by outputting those electronic or magnetic records (limited to those output in an orderly format and clear state)", and the phrase "those circumstances" in the proviso to that paragraph is deemed to be replaced with "these circumstances".
Changes on (Ministry of Finance Order No. 28 of 2025)
With regard to the application of Article 5, paragraph (5) of the New Order, the recorded matters of the electronic or magnetic records or computer output microfilm relating to the associated books related to national tax prescribed in Article 3, paragraph (1), item (ii) of the Former Order for which the approval prescribed in that item has been obtained are deemed to be the recorded matters of the associated books related to national tax prescribed in Article 5, paragraph (5), item (i), (b) of the New Order.
新令第五条第五項の規定の適用については、旧令第三条第一項第二号に規定する承認を受けている同号に規定する関連国税関係帳簿に係る電磁的記録又は電子計算機出力マイクロフィルムの記録事項は、新令第五条第五項第一号ロに規定する関連国税関係帳簿の記録事項とみなす。
computer output microfilmmachine translation
「電子計算機出力マイクロフィルム」
Microfilm made by outputting an electronic or magnetic record (電磁的記録) with a computer.
Defined inArticle 1, paragraph (1)
place for tax payment, etc.machine translation
「納税地等」
Where the person required to preserve (保存義務者) is the taxpayer of the national tax to which the books and documents related to national tax relate, that tax's place for tax payment (納税地); where not, the location of the office, place of business or similar place where the person carries on the work for which a national tax law requires the books and documents to be preserved.
Defined inArticle 1, paragraph (2), item (ii)· applies throughout the law
books related to national taxmachine translation
「国税関係帳簿」
Books related to national tax as Article 4, paragraph (1) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers uses the term: books that a national tax law requires a person to keep and preserve, leaving out books under the Income Tax Act or the Corporation Tax Act that are not recorded clearly and in order under the principles of proper bookkeeping (for the Corporation Tax Act, double-entry bookkeeping) covering every transaction affecting assets, liabilities and capital.
Defined inArticle 2, paragraph (2)· applies from here on, except in Article 2, paragraph (6), item (iii)
application notificationmachine translation
「適用届出書」
In Article 2, paragraphs (9) and (10), the notification a person files in advance with the competent district director (or customs director) stating the kinds of past important documents (過去分重要書類) they will record as electronic or magnetic records (電磁的記録), their name, address and corporate number, the base date (基準日) and other relevant matters, so that the eased requirements for those documents apply.
Short name set inArticle 2, paragraph (9)· applies only in this paragraph and in Article 2, paragraph (10)
New Ordermachine translation
「新令」
This Ministerial Order as amended by Ministry of Finance Order No. 25 of 2021.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Ordermachine translation
「旧令」
This Ministerial Order as it stood before Ministry of Finance Order No. 25 of 2021 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.