Regulation for Enforcement of the 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施行規則
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. 54 terms: 0 with the Ministry of Justice's English, 54 in our translation, marked as such.
Documents related to national tax as Article 2, item (ii) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers defines them: documents that a national tax law requires a person to preserve.
法第二条第二号に規定する国税関係書類
Books related to national tax as Article 4, paragraph (1) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers uses the term: books that a national tax law requires a person to keep and preserve, leaving out books under the Income Tax Act or the Corporation Tax Act that are not recorded clearly and in order under the principles of proper bookkeeping (for the Corporation Tax Act, double-entry bookkeeping) covering every transaction affecting assets, liabilities and capital.
同項に規定する国税関係帳簿
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.
それぞれ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（平成十年法律第二十五号。以下「法」という。）第二条に規定する国税、国税関係帳簿書類、電磁的記録、保存義務者、電子取引又は電子計算機出力マイクロフィルム
電子計算機処理システム
A system for computer processing (電子計算機処理): entering, storing, editing, processing, correcting, updating, searching, erasing or outputting information by computer, or similar handling of it.
電子計算機処理に関するシステム
電子計算機処理
Entering, storing, editing, processing, correcting, updating, searching, erasing or outputting information by computer, or any similar handling of it.
電子計算機を使用して行われる情報の入力、蓄積、編集、加工、修正、更新、検索、消去、出力又はこれらに類する処理
タイムスタンプ
A time stamp issued by a time-stamping service accredited by the Minister for Internal Affairs and Communications (総務大臣), of a kind that lets the person confirm, throughout the period the document must be preserved, that the recorded content has not been changed, and lets every time stamp applied in any chosen part of a taxable period (課税期間) be verified at once.
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.
法第二条第五号に規定する取引情報
Where the person required to preserve (保存義務者) is the taxpayer of the national tax to which the books and documents related to national tax relate, that tax's place for tax payment (納税地); where not, the location of the office, place of business or similar place where the person carries on the work for which a national tax law requires the books and documents to be preserved.
保存義務者が、国税関係帳簿書類に係る国税の納税者（国税通則法（昭和三十七年法律第六十六号）第二条第五号（定義）に規定する納税者をいう。以下この号及び第五条第五項第二号ホにおいて同じ。）である場合には当該国税の納税地をいい、国税関係帳簿書類に係る国税の納税者でない場合には当該国税関係帳簿書類に係る対応業務（国税に関する法律の規定により業務に関して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場合における当該業務をいう。）を行う事務所、事業所その他これらに準ずるものの所在地
法人番号
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第十六項（定義）に規定する法人番号
In Article 5, the journals, general ledgers and other books required under the Regulation for Enforcement of the Income Tax Act or the Corporation Tax Act's enforcement regulation (法人税法施行規則), as far as they record certain transactions, and the books the Consumption Tax Act requires, for which the person has notified the competent district director (or customs director) in advance that they want the reduction of the penalty tax for understatement (過少申告加算税) in Article 8, paragraph (4) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers to apply.
This Ministerial Order as amended by Ministry of Finance Order No. 25 of 2021.
プログラム
In Article 2, paragraph (2) and paragraph (6), item (iv), a set of instructions to a computer combined so as to produce a single result.
電子計算機に対する指令であって、一の結果を得ることができるように組み合わされたもの
The Japanese Industrial Standards (JIS) provided for in Article 20, paragraph (1) of the Industrial Standardization Act.
産業標準化法（昭和二十四年法律第百八十五号）第二十条第一項（日本産業規格）に規定する日本産業規格
記録項目
In Article 2, paragraph (6), item (v), the transaction date or other dates, the transaction amount and the counterparty, which the search function for the electronic or magnetic records (電磁的記録) must let a user set as search conditions.
過去分重要書類
In Article 2, paragraphs (9) to (11), documents related to national tax (国税関係書類), other than general documents (一般書類), that a person who preserves electronic or magnetic records (電磁的記録) in place of such documents under 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 made or received before the day they began doing so.
In Article 2, paragraphs (9) and (10), the notification a person files in advance with the competent district director (or customs director) stating the kinds of past important documents (過去分重要書類) they will record as electronic or magnetic records (電磁的記録), their name, address and corporate number, the base date (基準日) and other relevant matters, so that the eased requirements for those documents apply.
In Article 4, paragraph (2), an individual who carries on business operations (業務).
業務を行う個人
In Article 5, paragraphs (2) and (3), the district director (税務署長) of the tax office for the place for tax payment, etc. (納税地等), or, where the books are consumption tax books on taxable goods taken out of a bonded area (保税地域), the director of the customs (税関長) for that place.
記録項目
In Article 5, paragraph (5), item (i)(c), the transaction date, the transaction amount and the counterparty, which the search function for the electronic or magnetic records (電磁的記録) of the books must let a user set as search conditions.
This Ministerial Order as amended by Ministry of Finance Order No. 26 of 2016.
This Ministerial Order as it stood before Ministry of Finance Order No. 25 of 2021 amended it.
This Ministerial Order as amended by Ministry of Finance Order No. 22 of 2023.
The date Ministry of Finance Order No. 22 of 2023, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
国税の納税者
A taxpayer, as Article 2, item (v) of the Act on General Rules for National Taxes defines it, of the national tax to which the books and documents related to national tax (国税関係帳簿書類) relate: a person who must pay that tax under the national tax laws (other than a person secondarily liable or a guarantor), or who must collect national withholding tax (源泉徴収等による国税) and pay it to the State.
国税通則法（昭和三十七年法律第六十六号）第二条第五号（定義）に規定する納税者
課税期間
The period on which the tax basis of a national tax is calculated under the national tax laws; for consumption tax on taxable transfers of assets and services, the taxable period under Article 19 of the Consumption Tax Act (for an individual business, the calendar year, and for a corporation, its business year, unless shortened).
国税通則法第二条第九号（定義）に規定する課税期間
Documents related to national tax (国税関係書類), among those whose contents a person records as electronic or magnetic records (電磁的記録) in place of the paper under 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, that the Commissioner of the National Tax Agency (国税庁長官) designates, and whose records may be made under the lighter requirements of Article 2, paragraph (7) — in black and white rather than colour, for example.
基準日
In Article 2, paragraph (9), the day from which a person preserves electronic or magnetic records (電磁的記録) in place of documents related to national tax under 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; documents made or received before it are past important documents (過去分重要書類).
In Article 2, paragraph (10), the district director (税務署長) of the tax office for the place for tax payment, etc. (納税地等), or, where the past important documents (過去分重要書類) are certain documents kept under the liquor, tobacco, gasoline, liquefied petroleum gas, petroleum and coal, consumption or international tourist tax rules — such as import permits and passenger lists — the director of the customs (税関長) for that place.
In Article 4, individual business operators (個人事業者) — individuals who carry on business operations (業務) — and corporations.
個人事業者（業務を行う個人をいう。以下この項において同じ。）及び法人
事業年度
In Article 4, paragraph (2), a business year as defined in Articles 13 and 14 of the Corporation Tax Act: a corporation's accounting period set by law or by its articles (or notified to or fixed by the tax office), divided into one-year periods where it is longer, and cut short when an event such as a dissolution or merger happens partway through.
法人税法第十三条及び第十四条（事業年度）に規定する事業年度
修正申告等
In Article 5, paragraphs (1) and (2), an amended return or reassessment (修正申告等) as Article 8, paragraph (4) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers uses the term: the filing of an amended return (修正申告書) or a reassessment (更正) under the Act on General Rules for National Taxes concerning matters recorded in the electronic or magnetic records (電磁的記録) or computer output microfilm of books related to national tax kept in a way that meets the requirements for proper tax compliance.
This Ministerial Order as amended by Ministry of Finance Order No. 61 of 2014.
The date Ministry of Finance Order No. 61 of 2014, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
This Ministerial Order as amended by Ministry of Finance Order No. 36 of 2015.
In Article 2 of the supplementary provisions (附則) of Ministry of Finance Order No. 28 of 2022, the documents related to national tax provided for 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: those whose contents a person may record as electronic or magnetic records (電磁的記録) with a device a Ministry of Finance Order (財務省令) specifies, and preserve in place of the paper.
In Article 2 of the supplementary provisions (附則) of Ministry of Finance Order No. 28 of 2022, the Regulation for Enforcement 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 that Order.
The date Ministry of Finance Order No. 28 of 2022, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
In Article 2, paragraph (10), a district director (税務署長), other than the competent district director, etc. (所轄税務署長等), through whom it is convenient for the person to file the application notification (適用届出書); where that director accepts there is good reason, the notification may be filed through them and counts as filed with the competent director on the day they accept it.
In Article 4, paragraph (1), a request under a national tax law to present or submit the electronic or magnetic records (電磁的記録) of an electronic transaction's transaction information.
In Article 4, the period whose base period (基準期間) sales decide whether a business operator (事業者) may keep records of electronic transactions under the lighter requirements: for an individual business operator, the calendar year (1 January to 31 December) in which the electronic transaction (電子取引) took place; for a corporation, the business year (事業年度) in which it took place.
次に掲げる事業者の区分に応じそれぞれ次に定める期間
基準期間
In Article 4, for an individual business operator (個人事業者), the year before last; for a corporation, the business year (事業年度) before last, or, where that business year was shorter than one year, all the business years that began in the one year running from the day before the date two years before the current business year began, taken together.
個人事業者についてはその年の前々年をいい、法人についてはその事業年度の前々事業年度（当該前々事業年度が一年未満である法人については、その事業年度開始の日の二年前の日の前日から同日以後一年を経過する日までの間に開始した各事業年度を合わせた期間）
In Article 5, paragraph (5), item (i)(b), a book related to national tax, as Article 2, item (ii) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers defines it, that is connected with the book whose records are in question.
当該国税関係帳簿に関連する第二条国税関係帳簿（法第二条第二号に規定する国税関係帳簿をいう。）
In the supplementary provisions (附則) of Ministry of Finance Order No. 1 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 it stood when that Order was made.
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（平成十年法律第二十五号）第十条に規定する電子取引の取引情報
In paragraph (2) of the supplementary provisions (附則) of Ministry of Finance Order No. 61 of 2014, a written application filed 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 as worded at the time.
In paragraph (3) of the supplementary provisions (附則) of Ministry of Finance Order No. 61 of 2014, a written notification filed under Article 7, 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 as worded at the time.
In paragraph (2) of the supplementary provisions (附則) of Ministry of Finance Order No. 36 of 2015, documents related to national tax as Article 2, item (ii) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers defines them: documents that a national tax law requires a person to preserve.
同法第二条第二号に規定する国税関係書類
In paragraph (2) of the supplementary provisions (附則) of Ministry of Finance Order No. 36 of 2015, a written application filed under Article 6, 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 worded at the time.
In the supplementary provisions (附則) of Ministry of Finance Order No. 36 of 2015, 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 worded at the time.
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条に規定する電子取引の取引情報
In paragraph (2) of the supplementary provisions (附則) of Ministry of Finance Order No. 26 of 2016, documents related to national tax as Article 2, item (ii) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers defines them: documents that a national tax law requires a person to preserve.
法第二条第二号に規定する国税関係書類
In paragraph (2) of the supplementary provisions (附則) of Ministry of Finance Order No. 26 of 2016, a written application filed under Article 6, 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 worded at the time.
In paragraph (3) of the supplementary provisions (附則) of Ministry of Finance Order No. 26 of 2016, a written application filed 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 as worded at the time.
In paragraph (4) of the supplementary provisions (附則) of Ministry of Finance Order No. 26 of 2016, a written notification filed under Article 7, 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 as worded at the time.
In Article 2, paragraph (1) of the supplementary provisions (附則) of Ministry of Finance Order No. 22 of 2023, the documents related to national tax provided for 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: those whose contents a person may record as electronic or magnetic records (電磁的記録) with a device a Ministry of Finance Order (財務省令) specifies, and preserve in place of the paper.
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).