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on 1 January 2027, in 2 months

Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers

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（でんしけいさんきをしようしてさくせいするこくぜいかんけいちょうぼしょるいのほぞんほうほうとうのとくれいにかんするほうりつ）

Amended by

Act Partially Amending the Income Tax Act, etc.

所得税法等の一部を改正する法律

The whole text as amended, on e-Gov

The same amending law also changes

1 provision changed · 1 provision in the supplementary provisions

Each provision the amendment changes, as it will read: the words it adds are underlined, and a bar marks where it removes words. “Show removed words” strikes those through in place; “Before and after” sets the two wordings side by side. A provision that only moves to another number says the number it had. The Japanese is the law; the icon beside each English column says whose English it is.

How the changes are shown

Underlined: words the amendment adds. A bar: where it removes words.Underlined: words the amendment adds. Struck through: the words it removes.Underlined: words the amendment adds. Struck through: the words it removes.

Article 8 · Application of the Provisions of Other Laws Concerning National Tax第八条（他の国税に関する法律の規定の適用）

Read it in the amended law
  • ChangedArticle 8, paragraph (5)

    Where, with regard to matters recorded in the electronic or magnetic records relating to documents related to national tax prescribed in Article 4, paragraph (3) that are preserved as provided by the Ministry of Finance Order prescribed in the first sentence of that paragraph, or in those electronic or magnetic records that are preserved pursuant to the provisions of the second sentence of that paragraph, or in the electronic or magnetic records relating to the transaction information of electronic transactions engaged in by the person required to preserve prescribed in the preceding Article (excluding, among those preserved as provided by the Ministry of Finance Order prescribed in that Article (hereinafter in this paragraph referred to as "specified electronic or magnetic records"), those specified electronic or magnetic records in the case where their preservation satisfies the requirements specified by Ministry of Finance Order as contributing to the proper performance of the obligation to pay national tax (limited to those that have continued to be preserved while satisfying those requirements on or after the day on which the person required to preserve preserved those specified electronic or magnetic records)), a return filed after the due date prescribed in Article 18, paragraph (2) (Filing of a Return after the Due Date) of the Act on General Rules for National Taxes or an amended return is filed, a reassessment is made, a determination under Article 25 (Determination) of that Act is made, or a notice of tax payment (meaning a notice of tax payment under Article 36, paragraph (1) (limited to the part pertaining to item (ii)) (Notice of Tax Payment) of that Act; the same applies hereinafter in this paragraph) is given or a payment is made without receiving a notice of tax payment (hereinafter in this paragraph referred to as a "return filed after the due date, etc."), and the case falls under the provisions of Article 68, paragraphs (1) through (3) (Heavy Penalty Tax) of that Act, the amount of the heavy penalty tax under paragraphs (1) through (3) of that Article is, notwithstanding those provisions, the amount obtained by adding, to the amount calculated pursuant to those provisions, the amount calculated by multiplying the amount of tax that is to be the basis prescribed in those provisions (where there is a fact that is to be the basis for calculating that tax, other than one relating to the matters recorded in those electronic or magnetic records which give rise to that return filed after the due date, etc. (limited to one relating to a fact that has been concealed or disguised; hereinafter in this paragraph referred to as a "fact relating to matters recorded in an electronic or magnetic record"), limited to the amount calculated, as provided by Cabinet Order, as the tax based on that fact relating to matters recorded in an electronic or magnetic record) by 10 percent.

    第四条第三項前段に規定する財務省令で定めるところに従って保存が行われている同項に規定する国税関係書類に係る電磁的記録若しくは同項後段の規定により保存が行われている当該電磁的記録又は前条の保存義務者により行われた電子取引の取引情報に係る電磁的記録（同条に規定する財務省令で定めるところに従って保存が行われているもの（以下この項において「特定電磁的記録」という。）であって、その保存が国税の納税義務の適正な履行に資するものとして財務省令で定める要件を満たしている場合における当該特定電磁的記録（当該保存義務者により当該特定電磁的記録の保存が行われた日以後引き続き当該要件を満たして保存が行われているものに限る。）を除く。）に記録された事項に関し国税通則法第十八条第二項（期限後申告）に規定する期限後申告書若しくは修正申告書の提出、更正若しくは同法第二十五条（決定）の規定による決定又は納税の告知（同法第三十六条第一項（第二号に係る部分に限る。）（納税の告知）の規定による納税の告知をいう。以下この項において同じ。）若しくは納税の告知を受けることなくされた納付（以下この項において「期限後申告等」という。）があった場合において、同法第六十八条第一項から第三項まで（重加算税）の規定に該当するときは、同条第一項から第三項までの重加算税の額は、これらの規定にかかわらず、これらの規定により計算した金額に、これらの規定に規定する基礎となるべき税額（その税額の計算の基礎となるべき事実で当該期限後申告等の基因となるこれらの電磁的記録に記録された事項に係るもの（隠蔽し、又は仮装された事実に係るものに限る。以下この項において「電磁的記録に記録された事項に係る事実」という。）以外のものがあるときは、当該電磁的記録に記録された事項に係る事実に基づく税額として政令で定めるところにより計算した金額に限る。）に百分の十の割合を乗じて計算した金額を加算した金額とする。

1 change in the supplementary provisions (附則)

Supplementary Provisions, Article 61 · Transitional Measures Accompanying the Partial Amendment of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers附則第六十一条（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の一部改正に伴う経過措置）

Read it in the amended law
  • AddedSupplementary Provisions, Article 61, paragraph (1)

    The provisions of Article 8, paragraph (5) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers as amended by the provisions of Article 9 apply to income tax (excluding income tax subject to withholding; the same applies hereinafter in this Article) and corporation tax for which the statutory tax return due date prescribed in Article 2, item (vii) of the Act on General Rules for National Taxes (including a due date deemed to be that statutory tax return due date under the provisions of laws relating to national tax, and, for a return of refund claim prescribed in Article 61, paragraph (1), item (ii) of the Act on General Rules for National Taxes, the day on which that return of refund claim is submitted; hereinafter in this Article referred to as the "statutory tax return due date") arrives on or after January 1, 2027, and the provisions then in force continue to govern income tax and corporation tax for which the statutory tax return due date arrived before the first day of that month.

    第九条の規定による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第八条第五項の規定は、令和九年一月一日以後に国税通則法第二条第七号に規定する法定申告期限（国税に関する法律の規定により当該法定申告期限とみなされる期限を含み、国税通則法第六十一条第一項第二号に規定する還付請求申告書については、当該還付請求申告書を提出した日とする。以下この条において「法定申告期限」という。）が到来する所得税（源泉徴収に係る所得税を除く。以下この条において同じ。）及び法人税について適用し、同月一日前に法定申告期限が到来した所得税及び法人税については、なお従前の例による。