Article 748Retention, etc. of Local Tax Books, etc. by Electronic or Magnetic Records

①A 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:

②A 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.