Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2021; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
この法律は、令和三年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
Omitted
略
the following provisions: January 1, 2022:
次に掲げる規定 令和四年一月一日
Omitted
略
the provisions of Article 12 and the provisions of Article 82 of the Supplementary Provisions.
第十二条の規定及び附則第八十二条の規定
Supplementary Provisions, Article 82Transitional 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
第八十二条（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 4, paragraph (1) and Article 5, paragraph (1) 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 12 (hereinafter referred to as the "New Electronic Books Preservation Act" in this Article) apply to books related to national tax prescribed in Article 4, paragraph (1) of the New Electronic Books Preservation Act (excluding specified books related to national tax) for which keeping begins on or after January 1, 2022, and the provisions then in force continue to govern books related to national tax (including specified books related to national tax) for which keeping began before that date.
第十二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（以下この条において「新電子帳簿保存法」という。）第四条第一項及び第五条第一項の規定は、令和四年一月一日以後に備付けを開始する新電子帳簿保存法第四条第一項に規定する国税関係帳簿（特定国税関係帳簿を除く。）について適用し、同日前に備付けを開始した国税関係帳簿（特定国税関係帳簿を含む。）については、なお従前の例による。
The provisions of Article 4, paragraph (2) and Article 5, paragraph (2) of the New Electronic Books Preservation Act apply to documents related to national tax (excluding specified documents related to national tax) preserved on or after January 1, 2022, and the provisions then in force continue to govern documents related to national tax (including specified documents related to national tax) preserved before that date.
新電子帳簿保存法第四条第二項及び第五条第二項の規定は、令和四年一月一日以後に保存が行われる国税関係書類（特定国税関係書類を除く。）について適用し、同日前に保存が行われた国税関係書類（特定国税関係書類を含む。）については、なお従前の例による。
The provisions of Article 4, paragraph (3) of the New Electronic Books Preservation Act apply to documents related to national tax prescribed in that paragraph (excluding specially specified documents related to national tax) preserved on or after January 1, 2022, and the provisions then in force continue to govern documents related to national tax prescribed in Article 4, paragraph (3) 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 12 (hereinafter referred to as the "Former Electronic Books Preservation Act" in this Article) (including specially specified documents related to national tax) preserved before that date.
新電子帳簿保存法第四条第三項の規定は、令和四年一月一日以後に保存が行われる同項に規定する国税関係書類（特例特定国税関係書類を除く。）について適用し、同日前に保存が行われた第十二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（以下この条において「旧電子帳簿保存法」という。）第四条第三項に規定する国税関係書類（特例特定国税関係書類を含む。）については、なお従前の例による。
The provisions of Article 5, paragraph (3) of the New Electronic Books Preservation Act apply to electronic or magnetic records relating to books related to national tax or documents related to national tax prescribed in that paragraph (excluding specified electronic or magnetic records) preserved on or after January 1, 2022, and the provisions then in force continue to govern electronic or magnetic records relating to books and documents related to national tax (including specified electronic or magnetic records) preserved before that date.
In the preceding paragraphs, the meanings of the terms set forth in the following items are as prescribed in those items:
前各項において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
specified books related to national tax: books related to national tax for which, at the time of enforcement of the provisions set forth in Article 1, item (v), (h) of the Supplementary Provisions, approval under either Article 4, paragraph (1) or Article 5, paragraph (1) of the Former Electronic Books Preservation Act is currently held;
specified documents related to national tax: documents related to national tax for which, at the time of enforcement of the provisions set forth in Article 1, item (v), (h) of the Supplementary Provisions, approval under either Article 4, paragraph (2) or Article 5, paragraph (2) of the Former Electronic Books Preservation Act is currently held;
specially specified documents related to national tax: documents related to national tax prescribed in Article 4, paragraph (3) of the Former Electronic Books Preservation Act for which, at the time of enforcement of the provisions set forth in Article 1, item (v), (h) of the Supplementary Provisions, approval under that paragraph is currently held;
specified electronic or magnetic record: electronic or magnetic records relating to books and documents related to national tax for which, at the time of enforcement of the provisions set forth in Article 1, item (v), (h) of the Supplementary Provisions, approval under Article 5, paragraph (3) of the Former Electronic Books Preservation Act is currently held.
The provisions of Article 7 of the New Electronic Books Preservation Act apply to the transaction information of electronic transactions conducted on or after January 1, 2022, and the provisions then in force continue to govern the transaction information of electronic transactions conducted before that date.
新電子帳簿保存法第七条の規定は、令和四年一月一日以後に行う電子取引の取引情報について適用し、同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。
The provisions of Article 8, paragraph (4) of the New Electronic Books Preservation Act apply to national tax for which the statutory tax return due date prescribed in Article 2, item (vii) of the Act on General Rules for National Taxes (including a due date that is deemed to be that statutory tax return due date under the provisions of laws concerning national tax, and, for a return of refund claim prescribed in Article 61, paragraph (1), item (ii) of that Act, the date on which that return is submitted; referred to as the "statutory tax return due date" in the following paragraph) arrives on or after January 1, 2022. In this case, the electronic or magnetic records or computer output microfilm relating to the books related to national tax specified by Ministry of Finance Order prescribed in Article 8, paragraph (4) of the New Electronic Books Preservation Act for which approval under Article 4, paragraph (1) or Article 5, paragraph (1) or (3) of the Former Electronic Books Preservation Act has been obtained are deemed to be the electronic or magnetic records or computer output microfilm relating to books related to national tax that are specified by Ministry of Finance Order among those set forth in the items of Article 8, paragraph (4) of the New Electronic Books Preservation Act and that are kept and preserved satisfying the requirements specified by Ministry of Finance Order prescribed in that paragraph.
新電子帳簿保存法第八条第四項の規定は、令和四年一月一日以後に国税通則法第二条第七号に規定する法定申告期限（国税に関する法律の規定により当該法定申告期限とみなされる期限を含み、同法第六十一条第一項第二号に規定する還付請求申告書については、当該申告書を提出した日とする。次項において「法定申告期限」という。）が到来する国税について適用する。この場合において、旧電子帳簿保存法第四条第一項又は第五条第一項若しくは第三項のいずれかの承認を受けている新電子帳簿保存法第八条第四項に規定する財務省令で定める国税関係帳簿に係る電磁的記録又は電子計算機出力マイクロフィルムは、同項に規定する財務省令で定める要件を満たして備付け及び保存が行われている同項各号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又は電子計算機出力マイクロフィルムとみなす。
The provisions of Article 8, paragraph (5) of the New Electronic Books Preservation Act apply to national tax for which the statutory tax return due date (for the heavy penalty tax under Article 68, paragraph (3) or (4) (limited to the part pertaining to the heavy penalty tax under paragraph (3) of that Article) of the Act on General Rules for National Taxes, the statutory payment due date prescribed in Article 2, item (viii) of that Act, including a due date that is deemed to be that statutory payment due date under the provisions of laws concerning national tax) arrives on or after January 1, 2022. In this case, the electronic or magnetic records relating to documents related to national tax prescribed in Article 4, paragraph (3) of the Former Electronic Books Preservation Act for which approval under that paragraph has been obtained are deemed to be electronic or magnetic records relating to documents related to national tax prescribed in that paragraph that are preserved in accordance with the Ministry of Finance Order prescribed in the first sentence of Article 4, paragraph (3) of the New Electronic Books Preservation Act, and the electronic or magnetic records relating to the transaction information of electronic transactions conducted by a person required to preserve under Article 10 of the Former Electronic Books Preservation Act (excluding those electronic or magnetic records where that person required to preserve preserves documents or computer output microfilm prepared by outputting those electronic or magnetic records pursuant to the proviso to that Article) are deemed to be electronic or magnetic records relating to the transaction information of electronic transactions conducted by a person required to preserve under Article 7 of the New Electronic Books Preservation Act, respectively.
新電子帳簿保存法第八条第五項の規定は、令和四年一月一日以後に法定申告期限（国税通則法第六十八条第三項又は第四項（同条第三項の重加算税に係る部分に限る。）の重加算税については同法第二条第八号に規定する法定納期限とし、国税に関する法律の規定により当該法定納期限とみなされる期限を含む。）が到来する国税について適用する。この場合において、旧電子帳簿保存法第四条第三項の承認を受けている同項に規定する国税関係書類に係る電磁的記録は、新電子帳簿保存法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と、旧電子帳簿保存法第十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（当該保存義務者が同条ただし書の規定により当該電磁的記録を出力することにより作成した書面又は電子計算機出力マイクロフィルムを保存する場合における当該電磁的記録を除く。）は、新電子帳簿保存法第七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と、それぞれみなす。
Supplementary Provisions, Article 132Delegation to Cabinet Order
第百三十二条（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。
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
New Electronic Books Preservation Actmachine translation
「新電子帳簿保存法」
This Act as amended by Article 12 of Act No. 11 of 2021.
Short name set inSupplementary Provisions, Article 82, paragraph (1)· applies only in this article
Former Electronic Books Preservation Actmachine translation
「旧電子帳簿保存法」
This Act as it stood before Article 12 of Act No. 11 of 2021 amended it.
Short name set inSupplementary Provisions, Article 82, paragraph (3)· applies only in this article
specified books related to national taxmachine translation
「特定国税関係帳簿」
In Article 82 of the supplementary provisions (附則) of Act No. 11 of 2021, books related to national tax (国税関係帳簿) for which, when Article 12 of that Act came into effect on 1 January 2022, the person held the competent district director's (所轄税務署長) or customs director's approval under Article 4, paragraph (1) or Article 5, paragraph (1) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers as it stood before Act No. 11 of 2021 amended it (旧電子帳簿保存法) to keep and preserve electronic or magnetic records of books they made on a computer from the first entry, or to keep those records and preserve them on computer output microfilm, in place of the books.
Defined inSupplementary Provisions, Article 82, paragraph (5), item (i)· applies only in this provision and in Supplementary Provisions, Article 82, paragraphs (1) to (4)
specified documents related to national taxmachine translation
「特定国税関係書類」
In Article 82 of the supplementary provisions (附則) of Act No. 11 of 2021, documents related to national tax (国税関係書類) for which, when Article 12 of that Act came into effect on 1 January 2022, the person held the competent district director's (所轄税務署長) or customs director's approval under Article 4, paragraph (2) or Article 5, 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 it stood before Act No. 11 of 2021 amended it (旧電子帳簿保存法) to preserve electronic or magnetic records of documents they made on a computer, or computer output microfilm of those records, in place of the documents.
Defined inSupplementary Provisions, Article 82, paragraph (5), item (ii)· applies only in this provision and in Supplementary Provisions, Article 82, paragraphs (1) to (4)
specially specified documents related to national taxmachine translation
「特例特定国税関係書類」
In Article 82 of the supplementary provisions (附則) of Act No. 11 of 2021, documents related to national tax (国税関係書類) of the kind Article 4, 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 it stood before Act No. 11 of 2021 amended it (旧電子帳簿保存法) covered — paper documents whose contents are recorded as electronic or magnetic records by a device a Ministry of Finance Order (財務省令) specifies — for which, when Article 12 of that Act came into effect on 1 January 2022, the person held the competent district director's (所轄税務署長) or customs director's approval under that paragraph to preserve those records in place of the documents.
Defined inSupplementary Provisions, Article 82, paragraph (5), item (iii)· applies only in this provision and in Supplementary Provisions, Article 82, paragraphs (1) to (4)
specified electronic or magnetic recordmachine translation
「特定電磁的記録」
In Article 82 of the supplementary provisions (附則) of Act No. 11 of 2021, electronic or magnetic records (電磁的記録) of books or documents related to national tax for which, when Article 12 of that Act came into effect on 1 January 2022, the person held the competent district director's (所轄税務署長) or customs director's approval under Article 5, 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 it stood before Act No. 11 of 2021 amended it (旧電子帳簿保存法) to preserve them on computer output microfilm in place of the records themselves.
Defined inSupplementary Provisions, Article 82, paragraph (5), item (iv)· applies only in this provision and in Supplementary Provisions, Article 82, paragraphs (1) to (4)
statutory tax return due datemachine translation
「法定申告期限」
The deadline the national tax laws set for filing a tax return (including a deadline those laws treat as one, and, in some transitional provisions, the day a return claiming a refund is filed).
Short name set inSupplementary Provisions, Article 82, paragraph (7)· applies only in this provision and in Supplementary Provisions, Article 82, paragraph (8)