Supplementary Provisions

This Ministerial Order comes into effect as of April 1, 2022.

①The provisions of Article 2, paragraph (6) (limited to the part pertaining to item (ii), (b)) and Article 4, paragraph (1) (limited to the part pertaining to items (i) and (ii)) 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 (referred to as the "New Order" in the following paragraph) apply to documents related to national tax prescribed in Article 4, paragraph (3) 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 "documents related to national tax") or electronic or magnetic records pertaining to transaction information of electronic transactions that are preserved 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 documents related to national tax or electronic or magnetic records pertaining to transaction information of electronic transactions that were preserved before the Effective Date.

②With respect to the application of Article 2, paragraph (6) of the New Order in the case where preservation is carried out of documents related to national tax or electronic or magnetic records pertaining to transaction information of electronic transactions during the period from the Effective Date to July 29, 2023, the phrase "electronic or magnetic records)" in item (ii), (b) of that paragraph is deemed to be replaced with "electronic or magnetic records) or a business certified by the Japan Data Communications Association (a general incorporated foundation)".