Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers
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
Every term this law . Its definitions bind only this law — each entry says where the definition applies and links to the sentence that settles it. 41 terms: 0 with the Ministry of Justice's English, 41 in our translation, marked as such.
A record made in electronic, magnetic or any other form people cannot perceive directly, for use in computer processing.
電子的方式、磁気的方式その他の人の知覚によっては認識することができない方式（第五号において「電磁的方式」という。）で作られる記録であって、電子計算機による情報処理の用に供されるもの
A document that a national tax law requires a person to preserve.
国税に関する法律の規定により保存をしなければならないこととされている書類
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.
国税に関する法律の規定により備付け及び保存をしなければならないこととされている帳簿（輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十六条第十一項（保税工場等において保税作業をする場合等の内国消費税の特例）に規定する帳簿を除く。）
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).
国税に関する法律の規定により国税関係帳簿書類の保存をしなければならないこととされている者
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.
電子計算機を用いて電磁的記録を出力することにより作成するマイクロフィルム
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.
国税通則法（昭和三十七年法律第六十六号）第二条第一号（定義）に規定する国税
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.
国税関係帳簿（国税に関する法律の規定により備付け及び保存をしなければならないこととされている帳簿（輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十六条第十一項（保税工場等において保税作業をする場合等の内国消費税の特例）に規定する帳簿を除く。）をいう。以下同じ。）又は国税関係書類（国税に関する法律の規定により保存をしなければならないこととされている書類をいう。以下同じ。）
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.
取引に関して受領し、又は交付する注文書、契約書、送り状、領収書、見積書その他これらに準ずる書類に通常記載される事項
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).
取引情報（取引に関して受領し、又は交付する注文書、契約書、送り状、領収書、見積書その他これらに準ずる書類に通常記載される事項をいう。以下同じ。）の授受を電磁的方式により行う取引
This Act as amended by Article 12 of Act No. 11 of 2021.
This Act as it stood before Article 12 of Act No. 11 of 2021 amended it.
Electronic, magnetic or any other form that people cannot perceive directly with their senses.
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.
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.
The date this Act (Act No. 25 of 1998) itself comes into effect.
旧事業年度
In the supplementary provisions of Act No. 8 of 2020, a business year of a consolidated subsidiary (連結子法人) that falls within a business year of its parent (連結親法人事業年度) that began before 1 April 2022, and to which the tax laws as they stood before that Act still apply.
The Corporation Tax Act as it stood before Article 3 of the 2020 amending law (Act No. 8 of 2020) amended it — the version that still contained the consolidated tax rules — which stays in force for corporation tax for periods that began before 1 April 2022.
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.
附則第一条第五号チに掲げる規定の施行の際現に旧電子帳簿保存法第四条第一項又は第五条第一項のいずれかの承認を受けている国税関係帳簿
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.
附則第一条第五号チに掲げる規定の施行の際現に旧電子帳簿保存法第四条第二項又は第五条第二項のいずれかの承認を受けている国税関係書類
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.
附則第一条第五号チに掲げる規定の施行の際現に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
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.
附則第一条第五号チに掲げる規定の施行の際現に旧電子帳簿保存法第五条第三項の承認を受けている国税関係帳簿書類に係る電磁的記録
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).
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.
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.
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.
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.
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
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.
The date Act No. 97 of 2000, the amending Act these supplementary provisions (附則) belong to, comes into effect.
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.
同法第十条に規定する電子取引の取引情報
The Act on Special Measures Concerning Taxation as amended by Article 16 of the 2020 amending law (Act No. 8 of 2020), which that law's supplementary provisions apply to corporations' business years starting on or after 1 April 2022.
The law giving temporary special tax rules for people affected by the Great East Japan Earthquake (東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律) as amended by Article 23 of the 2020 amending law (Act No. 8 of 2020), which that law's supplementary provisions apply to corporations' business years starting on or after 1 April 2022.
The local corporation tax law (地方法人税法) as amended by Article 4 of the 2020 amending law (Act No. 8 of 2020), in the changes that law's supplementary provisions apply to periods starting on or after 1 April 2022.
In the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), the Corporation Tax Act as amended by Article 3 of that Act, counting only the amendments listed in Article 1, item (v)(b) of those supplementary provisions.
A consolidated subsidiary corporation as defined in Article 2, item (xii)-7 of the Corporation Tax Act as it stood before Article 3 of Act No. 8 of 2020 amended it.
In Articles 14 to 32 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), a consolidated parent corporation business year as defined in Article 15-2, paragraph (1) of the Corporation Tax Act as it stood before that Act amended it: the business year of the consolidated parent corporation (連結親法人) of the consolidated corporation (連結法人) concerned, which, with some exceptions, set that corporation's consolidated business year (連結事業年度) under the consolidated tax payment system (連結納税).
旧法人税法第十五条の二第一項に規定する連結親法人事業年度
The Act on Special Measures Concerning Taxation as it stood before Article 16 of the 2020 amending law (Act No. 8 of 2020) amended it, which stays in force for corporation tax and local corporation tax for periods that began before 1 April 2022.
The law giving temporary special tax rules for people affected by the Great East Japan Earthquake (東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律) as it stood before Article 23 of the 2020 amending law (Act No. 8 of 2020) amended it, which stays in force for corporation tax and local corporation tax for periods that began before 1 April 2022.
The local corporation tax law (地方法人税法) as it stood before Article 4 of the 2020 amending law (Act No. 8 of 2020) amended it, which stays in force for periods that began before 1 April 2022.
In the supplementary provisions of Act No. 8 of 2020, a consolidated business year as defined in Article 15-2, paragraph (1) of the Corporation Tax Act as it stood before that Act amended it.
旧法人税法第十五条の二第一項に規定する連結事業年度
In the supplementary provisions of Act No. 8 of 2020, consolidated income as defined in Article 2, item (xviii)-4 of the Corporation Tax Act as it stood before that Act amended it.
旧法人税法第二条第十八号の四に規定する連結所得
In the supplementary provisions of Act No. 8 of 2020, a consolidated corporation as defined in Article 2, item (xii)-7-2 of the Corporation Tax Act as it stood before that Act amended it.
旧法人税法第二条第十二号の七の二に規定する連結法人