Supplementary Provisions
附 則
This Act comes into effect as of July 1, 1998.
この法律は、平成十年七月一日から施行する。
With regard to the application of Article 6, paragraphs (1) and (2) and paragraph (5), item (iii) (including the case where these provisions are applied mutatis mutandis pursuant to Article 9) during the period until the day on which one year has elapsed from the day on which this Act comes into effect (hereinafter referred to as the "Effective Date"), the phrase "three months before" in Article 6, paragraphs (1) and (2) is deemed to be replaced with "five months before", the phrase "six months" in those paragraphs is deemed to be replaced with "eight months", and the phrase "three months" in paragraph (5), item (iii) of that Article is deemed to be replaced with "five months".
この法律の施行の日(以下「施行日」という。)から一年を経過する日までの間における第六条第一項、第二項及び第五項第三号(これらの規定を第九条において準用する場合を含む。)の規定の適用については、第六条第一項及び第二項中「三月前」とあるのは「五月前」と、「六月」とあるのは「八月」と、同条第五項第三号中「三月」とあるのは「五月」とする。
The provisions of Article 10 apply to the giving and receiving of transaction information conducted on or after the Effective Date.
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)
the Effective Datemachine translation
「施行日」
The date this Act (Act No. 25 of 1998) itself comes into effect.
Short name set inSupplementary Provisions, paragraph (2)