Article 7Preservation of Electronic or Magnetic Records Relating to Transaction Information of Electronic Transactions
第七条（電子取引の取引情報に係る電磁的記録の保存）
A person required to preserve with regard to income tax (excluding income tax relating to withholding) and corporation tax must, where the person has engaged in an electronic transaction, preserve the electronic or magnetic records relating to the transaction information of that electronic transaction, as provided by Ministry of Finance Order.
electronic or magnetic recordmachine translation
「電磁的記録」
A record made in electronic, magnetic or any other form people cannot perceive directly, for use in computer processing.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
person required to preservemachine translation
「保存義務者」
A person whom a national tax law requires to preserve books or documents related to national tax (国税関係帳簿書類).
Defined inArticle 2, paragraph (1), item (iv)· applies throughout the law
transaction informationmachine translation
「取引情報」
Transaction information as defined in Article 2, item 5 of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers: the matters normally stated in an order form, contract, invoice, receipt, quotation or similar document received or issued in a transaction.
Defined inArticle 2, paragraph (1), item (v)
electronic transactionmachine translation
「電子取引」
A transaction in which the transaction information (取引情報) — the matters normally stated in an order form, contract, invoice, receipt, quotation or similar document received or issued in a transaction — is exchanged by electronic or magnetic means (電磁的方式).
Defined inArticle 2, paragraph (1), item (v)· applies throughout the law