Article 749Preservation of Local Tax Books, etc. by Computer Output Microfilm, etc.
第七百四十九条（地方税関係帳簿等の電子計算機出力マイクロフィルムによる保存等）
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.
前条第二項各号に掲げる者は、それぞれ当該各号に定める地方税関係書類の全部又は一部について、自己が一貫して電子計算機を使用して作成する場合には、総務省令で定めるところにより、当該地方税関係書類に係る電磁的記録の電子計算機出力マイクロフィルムによる保存をもつて当該地方税関係書類の保存に代えることができる。
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.
前条第一項の規定により同項各号に定める地方税関係帳簿に係る電磁的記録の備付け及び保存をもつて当該地方税関係帳簿の備付け及び保存に代えている当該各号に掲げる者又は同条第二項の規定により同項各号に定める地方税関係書類に係る電磁的記録の保存をもつて当該地方税関係書類の保存に代えている当該各号に掲げる者は、総務省令で定める場合には、当該地方税関係帳簿又は当該地方税関係書類の全部又は一部について、総務省令で定めるところにより、当該地方税関係帳簿又は当該地方税関係書類に係る電磁的記録の電子計算機出力マイクロフィルムによる保存をもつて当該地方税関係帳簿又は当該地方税関係書類に係る電磁的記録の保存に代えることができる。
Read this with the articles around it
local tax booksmachine translation
「地方税関係帳簿」
Books that must be kept and preserved under Article 74-17, Article 144-32, paragraph 3, Article 144-36 or Article 12-2-8, paragraph 5 of the supplementary provisions (附則), which may be kept as electronic records (電磁的記録) where made by computer from the first entry on.
Defined inArticle 748, paragraph (1)· applies only in this chapter
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 748, paragraph (1)· applies only in this chapter
local tax documentsmachine translation
「地方税関係書類」
Documents that must 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, which may be preserved as electronic records (電磁的記録) where made by computer throughout.
Defined inArticle 748, paragraph (2)· applies only in this chapter
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 749, paragraph (1)· applies only in this chapter