The provisions of Article 25-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (4), item (i)) apply to income tax for 2022 and subsequent years, and with regard to income tax for 2021 and prior years, the provisions then in force continue to govern. In this case, if an individual who has obtained the approval of the district director for filing a blue return prescribed in Article 2, paragraph (1), item (xi) of the Act on Special Measures Concerning Taxation has, in that year, with regard to the books and documents specified by Order of the Ministry of Finance prescribed in Article 25-2, paragraph (4), item (i) of the Former Act on Special Measures Concerning Taxation, obtained the approval prescribed in that item and, in the manner specified by Order of the Ministry of Finance prescribed in that item, kept and preserved the electronic or magnetic records prescribed in that item pertaining to those books and documents, or kept those electronic or magnetic records and preserved them on the computer output microfilm prescribed in that item, the individual is deemed to satisfy, in that year, the requirement listed in requirements necessary for receiving the application of the provisions of Article 25-2, paragraph (4), item (i5) of the Act on Special Measures Concerning Taxation.
新租税特別措置法第二十五条の二（第四項第一号に係る部分に限る。）の規定は、令和四年分以後の所得税について適用し、令和三年分以前の所得税については、なお従前の例による。この場合において、租税特別措置法第二条第一項第十一号に規定する青色申告書を提出することにつき税務署長の承認を受けている個人が、その年において旧租税特別措置法第二十五条の二第四項第一号に規定する財務省令で定める帳簿書類につき同号に規定する承認を受けて同号に規定する財務省令で定めるところにより当該帳簿書類に係る同号に規定する電磁的記録の備付け及び保存又は当該電磁的記録の備付け及び当該電磁的記録の同号に規定する電子計算機出力マイクロフィルムによる保存を行っているときは、その年において租税特別措置法第二十五条の二第四項第一号に掲げ五項の規定の適用を受けるために必要とされる要件を満たしているものとみなす。