Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2005.
この法律は、平成十七年四月一日から施行する。
Supplementary Provisions, Article 60Transitional 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
第六十条（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）
The provisions of Article 11, paragraph (3) 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 7 apply to the transaction information of electronic transactions (meaning the transaction information of electronic transactions prescribed in Article 10 of that Act; the same applies hereinafter in this Article) conducted on or after the Effective Date, and the provisions then in force continue to govern the transaction information of electronic transactions conducted before the Effective Date.
第七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十一条第三項の規定は、施行日以後に行う電子取引の取引情報（同法第十条に規定する電子取引の取引情報をいう。以下この条において同じ。）について適用し、施行日前に行った電子取引の取引情報については、なお従前の例による。
Supplementary Provisions, Article 89Delegation of Other Transitional Measures to Cabinet Order
第八十九条（その他の経過措置の政令への委任）
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
transaction information of electronic transactionsmachine translation
「電子取引の取引情報」
In Article 60 of the supplementary provisions (附則) of Act No. 21 of 2005, the transaction information (取引情報) of an electronic transaction (電子取引) as provided in Article 10 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 Article 7 of that Act.
Defined inSupplementary Provisions, Article 60, paragraph (1)· applies only in this article