Supplementary Provisions, Article 86Transitional 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
第八十六条（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 the proviso to Article 6, paragraph (1) and the proviso to paragraph (2) 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 14 apply to the written application under paragraph (1) or (2) of that Article submitted on or after September 30, 2019, and the provisions then in force continue to govern the written application under Article 6, paragraph (1) or (2) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers prior to the amendment by the provisions of Article 14 submitted before that date.
第十四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六条第一項ただし書及び第二項ただし書の規定は、令和元年九月三十日以後に提出する同条第一項又は第二項の申請書について適用し、同日前に提出した第十四条の規定による改正前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六条第一項又は第二項の申請書については、なお従前の例による。