Local Tax Act

A person listed in each of the following items may, where the person prepares all or part of the local tax books specified in the relevant item (meaning books required to be kept and retained pursuant to the provisions of Article 74-17, Article 144-32, paragraph (3), Article 144-36 or Article 12-2-8, paragraph (5) of the Supplementary Provisions; the same applies hereinafter in this Chapter) using a computer consistently from the initial stage of recording, as provided by Order of the Ministry of Internal Affairs and Communications, substitute the keeping and retention of electronic or magnetic records relating to those local tax books (meaning records made in electronic form, magnetic form or any other form that cannot be perceived by human senses, which are used for information processing by a computer; the same applies hereinafter in this Chapter) for the keeping and retention of those local tax books:

a wholesale seller, etc. or tobacco retailer prescribed in Article 74-17: the books prescribed in that Article;

a person who has obtained the approval under Article 144-32, paragraph (1) prescribed in paragraph (3) of that Article: the books prescribed in paragraph (3) of that Article;

a primary distributor, contracted dealer, petroleum product seller or light oil manufacturer, etc. prescribed in Article 144-36: the books prescribed in that Article;

an eligible business operator that has submitted the notification under Article 12-2-8, paragraph (3) of the Supplementary Provisions, as prescribed in paragraph (5) of that Article: the books prescribed in paragraph (5) of that Article.

A person set forth in the following items may, if the person consistently prepares all or part of the local tax documents (meaning the documents required to be preserved under Article 74-2, paragraph (3) or (4), Article 74-6, paragraph (2), Article 144-32, paragraph (6), Article 144-35, paragraph (7), Article 465, paragraph (3) or (4), or Article 469, paragraph (2); the same applies hereinafter in this Chapter) prescribed respectively in those items by using a computer, as provided by Order of the Ministry of Internal Affairs and Communications, substitute preservation of an electronic or magnetic record relating to those local tax documents for preservation of those local tax documents.

A wholesale seller, etc. prescribed in Article 74-2, paragraph (1): the documents prescribed in Article 74-6, paragraph (2);

A wholesale seller, etc. prescribed in Article 465, paragraph (1): the documents prescribed in Article 469, paragraph (2).

A person set forth in the items of paragraph (1) of the preceding Article may, if the person prepares all or part of the local tax books prescribed respectively in those items by using a computer consistently from the initial stage of recording, as provided by Order of the Ministry of Internal Affairs and Communications, substitute keeping of the electronic or magnetic record relating to those local tax books and preservation of that electronic or magnetic record by computer output microfilm (meaning microfilm prepared by outputting an electronic or magnetic record by using a computer; the same applies hereinafter in this Chapter) for keeping and preservation of those local tax books.

A person set forth in the items of paragraph (2) of the preceding Article may, if the person consistently prepares all or part of the local tax documents prescribed respectively in those items by using a computer, as provided by Order of the Ministry of Internal Affairs and Communications, substitute preservation of the electronic or magnetic record relating to those local tax documents by computer output microfilm for preservation of those local tax documents.

A person set forth in the items of paragraph (1) of the preceding Article who, under that paragraph, substitutes keeping and preservation of the electronic or magnetic record relating to the local tax books prescribed respectively in those items for keeping and preservation of those local tax books, or a person set forth in the items of paragraph (2) of the preceding Article who, under that paragraph, substitutes preservation of the electronic or magnetic record relating to the local tax documents prescribed respectively in those items for preservation of those local tax documents, may, in a case specified by Order of the Ministry of Internal Affairs and Communications, with respect to all or part of those local tax books or those local tax documents, as provided by Order of the Ministry of Internal Affairs and Communications, substitute preservation of the electronic or magnetic record relating to those local tax books or those local tax documents by computer output microfilm for preservation of the electronic or magnetic record relating to those local tax books or those local tax documents.

A person who has taken delivery of light oil prescribed in Article 144-2, paragraph (1) or (2) may substitute the provision of an electronic or magnetic record relating to the matters to be stated in the documents prescribed in Article 144-35, paragraph (6) for the submission of those documents.

A person who has been provided with an electronic or magnetic record relating to the matters to be stated in the local tax documents prescribed in paragraph (1) under that paragraph, and a person who has been provided with an electronic or magnetic record relating to the matters to be stated in the documents prescribed in the preceding paragraph under that paragraph, must preserve the electronic or magnetic record provided to them as provided by Order of the Ministry of Internal Affairs and Communications.