With regard to the application of the provisions of other laws concerning national tax to electronic or magnetic records or computer output microfilm relating to books related to national tax that are kept and preserved, or documents related to national tax that are preserved, in accordance with the Ministry of Finance Order prescribed in any of Article 4, paragraph (1), paragraph (2), or the first sentence of paragraph (3), or the paragraphs of Article 5, those electronic or magnetic records or that computer output microfilm are deemed to be those books related to national tax or those documents related to national tax.
With regard to the application of the provisions of other laws concerning national tax to electronic or magnetic records that are preserved in accordance with the Ministry of Finance Order prescribed in the preceding Article, those electronic or magnetic records are deemed to be documents other than documents related to national tax.
Where the provisions of the preceding Article and the preceding two paragraphs apply, the following apply:
with regard to the application of the provisions of Article 145, item (i) (Denial of Applications for Approval to File a Blue Return) of the Income Tax Act (including the case where it is applied mutatis mutandis pursuant to Article 166 (Filing of Returns, Payment of Taxes, and Issuance of Refunds) of that Act) and Article 64-9, paragraph (3), item (iii), (b) (Group Tax Sharing Approval) of the Corporation Tax Act, the phrase "(Books and Documents of Blue Return Taxpayers)" in Article 145, item (i) of the Income Tax Act is deemed to be replaced with "(Books and Documents of Blue Return Taxpayers) or any of Article 4, paragraph (1), paragraph (2), or the first sentence of paragraph (3) (Preservation of Books and Documents Related to National Tax by Means of Electronic or Magnetic Records, etc.), the paragraphs of Article 5 (Preservation of Books and Documents Related to National Tax by Means of Computer Output Microfilm, etc.), or Article 7 (Preservation of Electronic or Magnetic Records Relating to Transaction Information of Electronic Transactions) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998)", and the phrase "(Books and Documents of Corporations Filing Blue Returns)" in Article 64-9, paragraph (3), item (iii), (b) of the Corporation Tax Act is deemed to be replaced with "(Books and Documents of Corporations Filing Blue Returns) or any of Article 4, paragraph (1), paragraph (2), or the first sentence of paragraph (3) (Preservation of Books and Documents Related to National Tax by Means of Electronic or Magnetic Records, etc.), the paragraphs of Article 5 (Preservation of Books and Documents Related to National Tax by Means of Computer Output Microfilm, etc.), or Article 7 (Preservation of Electronic or Magnetic Records Relating to Transaction Information of Electronic Transactions) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998)";
所得税法第百四十五条第一号（青色申告の承認申請の却下）（同法第百六十六条（申告、納付及び還付）において準用する場合を含む。）及び法人税法第六十四条の九第三項第三号ロ（通算承認）の規定の適用については、所得税法第百四十五条第一号及び法人税法第六十四条の九第三項第三号ロ中「帳簿書類）」とあるのは、「帳簿書類）又は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（平成十年法律第二十五号）第四条第一項、第二項若しくは第三項前段（国税関係帳簿書類の電磁的記録による保存等）、第五条各項（国税関係帳簿書類の電子計算機出力マイクロフィルムによる保存等）若しくは第七条（電子取引の取引情報に係る電磁的記録の保存）のいずれか」とする。
with regard to the application of the provisions of Article 150, paragraph (1), item (i) (Rescission of Approval to File a Blue Return) of the Income Tax Act (including the case where it is applied mutatis mutandis pursuant to Article 166 of that Act) and Article 123, item (i) (Denial of Applications for Approval to File a Blue Return) of the Corporation Tax Act (including the case where it is applied mutatis mutandis pursuant to Article 146, paragraph (1) (Blue Return) of that Act), the phrase "(Books and Documents of Blue Return Taxpayers)" in Article 150, paragraph (1), item (i) of the Income Tax Act is deemed to be replaced with "(Books and Documents of Blue Return Taxpayers) or any of Article 4, paragraph (1), paragraph (2), or the first sentence of paragraph (3) (Preservation of Books and Documents Related to National Tax by Means of Electronic or Magnetic Records, etc.), the paragraphs of Article 5 (Preservation of Books and Documents Related to National Tax by Means of Computer Output Microfilm, etc.), or Article 7 (Preservation of Electronic or Magnetic Records Relating to Transaction Information of Electronic Transactions) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers", and the phrase "(Books and Documents of Corporations Filing Blue Return)" in Article 123, item (i) of the Corporation Tax Act is deemed to be replaced with "(Books and Documents of Corporations Filing Blue Return) or any of Article 4, paragraph (1), paragraph (2), or the first sentence of paragraph (3) (Preservation of Books and Documents Related to National Tax by Means of Electronic or Magnetic Records, etc.), the paragraphs of Article 5 (Preservation of Books and Documents Related to National Tax by Means of Computer Output Microfilm, etc.), or Article 7 (Preservation of Electronic or Magnetic Records Relating to Transaction Information of Electronic Transactions) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers".
所得税法第百五十条第一項第一号（青色申告の承認の取消し）（同法第百六十六条において準用する場合を含む。）及び法人税法第百二十三条第一号（青色申告の承認申請の却下）（同法第百四十六条第一項（青色申告）において準用する場合を含む。）の規定の適用については、所得税法第百五十条第一項第一号及び法人税法第百二十三条第一号中「帳簿書類）」とあるのは、「帳簿書類）又は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四条第一項、第二項若しくは第三項前段（国税関係帳簿書類の電磁的記録による保存等）、第五条各項（国税関係帳簿書類の電子計算機出力マイクロフィルムによる保存等）若しくは第七条（電子取引の取引情報に係る電磁的記録の保存）のいずれか」とする。
with regard to the application of the provisions of Article 127, paragraph (1), item (i) (Rescission of Approval to File a Blue Return) of the Corporation Tax Act (including the case where it is applied mutatis mutandis pursuant to Article 146, paragraph (1) of that Act), the phrase "paragraph (1) of the preceding Article" in that item is deemed to be replaced with "paragraph (1) of the preceding Article or any of Article 4, paragraph (1), paragraph (2), or the first sentence of paragraph (3) (Preservation of Books and Documents Related to National Tax by Means of Electronic or Magnetic Records, etc.), the paragraphs of Article 5 (Preservation of Books and Documents Related to National Tax by Means of Computer Output Microfilm, etc.), or Article 7 (Preservation of Electronic or Magnetic Records Relating to Transaction Information of Electronic Transactions) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers".
法人税法第百二十七条第一項第一号（青色申告の承認の取消し）（同法第百四十六条第一項において準用する場合を含む。）の規定の適用については、同号中「前条第一項」とあるのは、「前条第一項又は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四条第一項、第二項若しくは第三項前段（国税関係帳簿書類の電磁的記録による保存等）、第五条各項（国税関係帳簿書類の電子計算機出力マイクロフィルムによる保存等）若しくは第七条（電子取引の取引情報に係る電磁的記録の保存）のいずれか」とする。
Where the keeping and preservation of electronic or magnetic records relating to books related to national tax set forth in the following items that are specified by Ministry of Finance Order, or the keeping of those electronic or magnetic records and their preservation by computer output microfilm, satisfies the requirements specified by Ministry of Finance Order as contributing to the proper performance of national tax payment obligations, and an amended return prescribed in Article 19, paragraph (3) (Amended Return) of the Act on General Rules for National Taxes (referred to as an "amended return" in the following paragraph) is filed, or a reassessment under Article 24 (Reassessment) or Article 26 (Reassessment of Previous Reassessment) of that Act (referred to as a "reassessment" in the following paragraph) is made (hereinafter in this paragraph referred to as an "amended return, etc."), with regard to matters recorded in those electronic or magnetic records or that computer output microfilm (limited to those whose keeping and preservation have continued to be carried out satisfying those requirements on or after the date specified by Cabinet Order; the same applies hereinafter in this paragraph), and the provisions of Article 65 (Penalty Tax for Understatement) of that Act apply, the amount of the penalty tax for understatement under that Article is, notwithstanding that Article, the amount obtained by deducting, from the amount calculated pursuant to that Article, the amount calculated by multiplying the amount of tax that is to be the basis for calculating that penalty tax for understatement (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 or that computer output microfilm which give rise to that amended return, etc. (hereinafter in this paragraph referred to as a "fact other than one relating to matters recorded in electronic or magnetic records, etc."), the amount of tax obtained by deducting the amount calculated, as provided by Cabinet Order, as the tax based on that fact other than one relating to matters recorded in electronic or magnetic records, etc.) by 5 percent; provided, however, that this does not apply where there is a fact that is to be the basis for calculating that tax that has been concealed or disguised.
次に掲げる国税関係帳簿であって財務省令で定めるものに係る電磁的記録の備付け及び保存又は当該電磁的記録の備付け及び当該電磁的記録の電子計算機出力マイクロフィルムによる保存が、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電磁的記録又は当該電子計算機出力マイクロフィルム（政令で定める日以後引き続き当該要件を満たしてこれらの備付け及び保存が行われているものに限る。以下この項において同じ。）に記録された事項に関し国税通則法第十九条第三項（修正申告）に規定する修正申告書（次項において「修正申告書」という。）の提出又は同法第二十四条（更正）若しくは第二十六条（再更正）の規定による更正（次項において「更正」という。）（以下この項において「修正申告等」という。）があった場合において、同法第六十五条（過少申告加算税）の規定の適用があるときは、同条の過少申告加算税の額は、同条の規定にかかわらず、同条の規定により計算した金額から当該過少申告加算税の額の計算の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修正申告等の基因となる当該電磁的記録又は当該電子計算機出力マイクロフィルムに記録された事項に係るもの以外のもの（以下この項において「電磁的記録等に記録された事項に係るもの以外の事実」という。）があるときは、当該電磁的記録等に記録された事項に係るもの以外の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を控除した税額）に百分の五の割合を乗じて計算した金額を控除した金額とする。ただし、その税額の計算の基礎となるべき事実で隠蔽し、又は仮装されたものがあるときは、この限りでない。
the books related to national tax of a person required to preserve who substitutes the keeping and preservation of electronic or magnetic records relating to books related to national tax for the keeping and preservation of those books related to national tax pursuant to the provisions of Article 4, paragraph (1);
the books related to national tax of a person required to preserve who substitutes the keeping of electronic or magnetic records relating to books related to national tax and the preservation of those electronic or magnetic records by computer output microfilm for the keeping and preservation of those books related to national tax pursuant to the provisions of Article 5, paragraph (1) or (3).
Changes on (Act No. 13 of 2025)
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, 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。
Beyond what is provided for in the preceding two paragraphs, matters necessary for the application of those provisions are specified by Cabinet Order.
前二項に定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。
national taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
books related to national taxmachine translation
「国税関係帳簿」
A book that a national tax law requires a person to keep and preserve, other than the books provided for in Article 16, paragraph (11) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods for bonded work in bonded factories.
Defined inArticle 2, paragraph (1), item (ii)
books and documents related to national taxmachine translation
「国税関係帳簿書類」
Books related to national tax (国税関係帳簿) and documents related to national tax (国税関係書類): the books a national tax law requires a person to keep and preserve, and the documents it requires a person to preserve.
Defined inArticle 2, paragraph (1), item (ii)· applies throughout the law
documents related to national taxmachine translation
「国税関係書類」
A document that a national tax law requires a person to preserve.
Defined inArticle 2, paragraph (1), item (ii)
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
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 2, paragraph (1), item (vi)· applies throughout the law
amended returnmachine translation
「修正申告書」
An amended tax return as defined in Article 19, paragraph (3) of the Act on General Rules for National Taxes: a return a taxpayer files to correct tax already declared or assessed.
Short name set inArticle 8, paragraph (4)· applies only in this provision and in Article 8, paragraph (5)
amended return, etc.machine translation
「修正申告等」
In Article 8, paragraph (4), the filing of an amended return (修正申告書) under Article 19, paragraph (3) of the Act on General Rules for National Taxes, or a reassessment (更正) under Article 24 or 26 of that Act, concerning matters recorded in the electronic or magnetic records (電磁的記録) or computer output microfilm of certain books related to national tax (国税関係帳簿) kept in a way that meets the requirements a Ministry of Finance Order (財務省令) sets for proper tax compliance.
Short name set inArticle 8, paragraph (4)· applies only in this paragraph
reassessmentmachine translation
「更正」
In Article 8, paragraphs (4) and (5), a reassessment under Article 24 or 26 of the Act on General Rules for National Taxes: the district director's (税務署長) correction, after an examination, of the tax base or tax amount stated in a tax return, or of an earlier reassessment or determination.
Short name set inArticle 8, paragraph (4)· applies only in this provision and in Article 8, paragraph (5)
fact other than one relating to matters recorded in electronic or magnetic records, etc.machine translation
「電磁的記録等に記録された事項に係るもの以外の事実」
In Article 8, paragraph (4), a fact on which the tax should have been calculated other than one concerning matters recorded in the qualifying electronic or magnetic records (電磁的記録) or computer output microfilm that gave rise to the amended return or reassessment (修正申告等); the tax on such facts is left out when the penalty tax for understatement (過少申告加算税) is reduced.
Short name set inArticle 8, paragraph (4)· applies only in this paragraph
return filed after the due date, etc.machine translation
「期限後申告等」
In Article 8, paragraph (5), the filing of a return after the due date (期限後申告書) or of an amended return (修正申告書), a reassessment (更正) or a determination (決定) under the Act on General Rules for National Taxes, a notice of tax payment (納税の告知) for national withholding tax not paid on time, or a payment made without such a notice, concerning matters recorded in documents related to national tax kept as electronic or magnetic records (電磁的記録) under Article 4, paragraph (3), or in the records of electronic transactions (電子取引) kept under Article 7.
Short name set inArticle 8, paragraph (5)· applies only in this paragraph
notice of tax paymentmachine translation
「納税の告知」
In Article 8, paragraph (5), a notice of tax payment under Article 36, paragraph (1), item (ii) of the Act on General Rules for National Taxes: the district director's (税務署長) notice demanding national withholding tax (源泉徴収等による国税) not paid by its statutory payment due date.
Defined inArticle 8, paragraph (5)· applies only in this paragraph
fact relating to matters recorded in an electronic or magnetic recordmachine translation
「電磁的記録に記録された事項に係る事実」
In Article 8, paragraph (5), a concealed or disguised fact, among those on which the tax should have been calculated, that concerns matters recorded in the electronic or magnetic records (電磁的記録) that paragraph covers and gave rise to the late return or other act (期限後申告等) it lists.
Short name set inArticle 8, paragraph (5)· applies only in this paragraph