A person required to preserve who intends, pursuant to the provisions of Article 5, paragraph (1) of the Act, to substitute the keeping of electronic or magnetic records relating to books related to national tax and the preservation of those electronic or magnetic records by computer output microfilm for the keeping and preservation of those books related to national tax must keep those electronic or magnetic records and preserve them by computer output microfilm in accordance with the requirements set forth in the items of paragraph (2) of the preceding Article (excluding the requirement set forth in paragraph (2), item (iii) of the preceding Article where the person required to preserve is keeping those electronic or magnetic records and preserving them by computer output microfilm in accordance with the requirement prescribed in Article 5, paragraph (5)(4), item (ii)) and the following requirements.
第三条第一項第一号（国税関係帳簿書類の電子計算機出力マイクロフィルムによる保存等）
当該電子計算機出力マイクロフィルムの保存に併せて、次に掲げる書類の備付けを行うこと。
together with the preservation of that computer output microfilm, to keep the following documents:
第三条第一項第一号イ（国税関係帳簿書類の電子計算機出力マイクロフィルムによる保存等）
当該電子計算機出力マイクロフィルムの作成及び保存に関する事務手続を明らかにした書類
a document clarifying the administrative procedures for the preparation and preservation of that computer output microfilm;
a statement by the person required to preserve (where the person required to preserve is a juridical person (including an association or foundation without juridical personality prescribed in Article 2, item (viii) (Definitions) of the Corporation Tax Act; the same applies in (1) and in paragraph (2) of the following Article), the person who is responsible for administrative matters relating to the preservation of the books related to national tax of that juridical person) certifying that the electronic or magnetic records relating to those books related to national tax have been genuinely output and that that computer output microfilm has been prepared, and that person's name;
第三条第一項第一号ロ（２）（国税関係帳簿書類の電子計算機出力マイクロフィルムによる保存等）
当該電子計算機出力マイクロフィルムの作成責任者の氏名
the name of the person responsible for preparing that computer output microfilm;
第三条第一項第一号ロ（３）（国税関係帳簿書類の電子計算機出力マイクロフィルムによる保存等）
当該電子計算機出力マイクロフィルムの作成年月日
the date on which that computer output microfilm was prepared;
at the place where that computer output microfilm is preserved, to equip a microfilm reader-printer satisfying the standards prescribed in Japanese Industrial Standards B 7186 and operating manuals for it, and to make it possible to promptly output the contents of that computer output microfilm on the screen of that microfilm reader-printer and in writing in an orderly format and clear state.
The provisions of the preceding paragraph apply mutatis mutandis to the preservation by computer output microfilm of electronic or magnetic records by a person required to preserve who intends, pursuant to the provisions of Article 5, paragraph (2) of the Act, to substitute the preservation by computer output microfilm of the electronic or magnetic records relating to documents related to national tax for the preservation of those documents related to national tax. In this case, the phrase "the items of paragraph (2) of the preceding Article" in the preceding paragraph is deemed to be replaced with "items (i) and (iii) of paragraph (2) of the preceding Article", the phrase "keeping those electronic or magnetic records and preserving them by computer output microfilm in accordance with the requirement prescribed in Article 5, paragraph (5)(4), item (ii)" is deemed to be replaced with "preserving those electronic or magnetic records by computer output microfilm in accordance with the requirements set forth in Article 5, paragraph (5)(4), item (ii), (c) through (e)", and the phrase "及び次に" (and the following) is deemed to be replaced with "並びに次に" (and the following, joining larger groups).
The cases specified by Ministry of Finance Order prescribed in Article 5, paragraph (3) of the Act are cases where, with regard to all or part of the books related to national tax of a person required to preserve who substitutes the keeping and preservation of electronic or magnetic records relating to books related to national tax for the keeping and preservation of those books related to national tax pursuant to the provisions of Article 4, paragraph (1) of the Act, or the documents related to national tax of a person required to preserve who substitutes the preservation of electronic or magnetic records relating to documents related to national tax for the preservation of those documents related to national tax pursuant to the provisions of paragraph (2) of that Article, the person intends to substitute preservation by computer output microfilm for the preservation of those electronic or magnetic records for the entire preservation period (meaning the period during which the preservation of books related to national tax or documents related to national tax is required under the provisions of laws concerning national tax) (limited to the period on or after the date on which the person intends to substitute preservation by computer output microfilm for the preservation of those electronic or magnetic records).
The provisions of paragraphs (1) and (2) apply mutatis mutandis to the preservation by computer output microfilm of electronic or magnetic records relating to books related to national tax or documents related to national tax by a person required to preserve who intends, pursuant to the provisions of Article 5, paragraph (3) of the Act, to substitute the preservation by computer output microfilm of the electronic or magnetic records relating to those books related to national tax or those documents related to national tax for the preservation of those electronic or magnetic records.
第四条
（電子取引の取引情報に係る電磁的記録の保存）Preservation of Electronic or Magnetic Records Relating to Transaction Information of Electronic Transactions
A person required to preserve prescribed in Article 7 of the Act must, where the person has engaged in an electronic transaction, take any of the following measures and preserve the electronic or magnetic records relating to the transaction information (meaning the transaction information prescribed in Article 2, item (v) of the Act; the same applies hereinafter in this paragraph and paragraph (3), and in paragraph (5), item (i) of the following Article) of that electronic transaction, at the place where, under the provisions of laws concerning national tax, the document would be required to be preserved if the receipt of that transaction information had been made in writing or if the sending of that transaction information had been made in writing and a copy of it had been prepared, for the period during which that document would be required to be preserved, in accordance with the requirements set forth in Article 2, paragraph (2), item (ii) and paragraph (6), item (v) and, as applied mutatis mutandis in item (vi) of that paragraph, paragraph (2), item (i) of that Article (limited to the part pertaining to (a) of that item) (excluding, where the person required to preserve has made it possible to comply with a request under the provisions of laws concerning national tax to present or submit those electronic or magnetic records (hereinafter in this paragraph referred to as a "request to present or submit electronic or magnetic records"), the requirements set forth in paragraph (6), item (v) of that Article (limited to the part pertaining to (b) and (c)) (in the case where the person required to preserve is a business operator whose sales in the base period relating to its determination period are 50 million yen or less, or in the case where the person has made it possible to comply with a request to present or submit a document, prepared by outputting those electronic or magnetic records under the provisions of laws concerning national tax, that is output in an orderly format and clear state and arranged by transaction date or other date and by business partner, and has made it possible to comply with the request to present or submit electronic or magnetic records, the requirements set forth in that item)).
第四条第一項第一号（電子取引の取引情報に係る電磁的記録の保存）
当該電磁的記録の記録事項にタイムスタンプが付された後、当該取引情報の授受を行うこと。
to give and receive that transaction information after a time stamp has been attached to the recorded matters of those electronic or magnetic records;
第四条第一項第二号（電子取引の取引情報に係る電磁的記録の保存）
次に掲げる方法のいずれかにより、当該電磁的記録の記録事項にタイムスタンプを付すこと。
to attach a time stamp to the recorded matters of those electronic or magnetic records by any of the following methods:
第四条第一項第二号イ（電子取引の取引情報に係る電磁的記録の保存）
当該電磁的記録の記録事項にタイムスタンプを付すことを当該取引情報の授受後、速やかに行うこと。
to attach a time stamp to the recorded matters of those electronic or magnetic records promptly after the giving and receiving of that transaction information;
to attach a time stamp to the recorded matters of those electronic or magnetic records promptly after the ordinary period for processing the relevant business has elapsed (limited to the case where rules on the processing of each task from the giving and receiving of that transaction information to the attachment of that time stamp to those recorded matters have been established);
to give and receive that transaction information and preserve those electronic or magnetic records using a computer processing system satisfying either of the following requirements:
where a correction or deletion has been made to the recorded matters of those electronic or magnetic records, it is possible to confirm those facts and their details;
第四条第一項第三号ロ（電子取引の取引情報に係る電磁的記録の保存）
当該電磁的記録の記録事項について訂正又は削除を行うことができないこと。
it is not possible to make a correction or deletion to the recorded matters of those electronic or magnetic records;
to establish rules on administrative processing for preventing corrections and deletions without a justifiable reason to the recorded matters of those electronic or magnetic records, to operate in accordance with those rules, and to keep those rules together with the preservation of those electronic or magnetic records.
第四条第二項（電子取引の取引情報に係る電磁的記録の保存）
前項及びこの項において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
In the preceding paragraph and this paragraph, the meanings of the terms set forth in the following items are as prescribed in those items:
第四条第二項第一号（電子取引の取引情報に係る電磁的記録の保存）
事業者 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。）及び法人をいう。
business operator: individual business operators (meaning individuals who conduct business; the same applies hereinafter in this paragraph) and corporations;
第四条第二項第二号（電子取引の取引情報に係る電磁的記録の保存）
判定期間 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をいう。
determination period: the period prescribed respectively below according to the following categories of business operators:
第四条第二項第二号イ（電子取引の取引情報に係る電磁的記録の保存）
個人事業者 電子取引を行った日の属する年の一月一日から十二月三十一日までの期間
individual business operator: the period from January 1 to December 31 of the year that includes the day on which the electronic transaction was engaged in;
corporation: the business year that includes the day on which the electronic transaction was engaged in (meaning the business year prescribed in Articles 13 and 14 (Business Year) of the Corporation Tax Act; the same applies in the following item);
base period: for an individual business operator, the year before the previous year, and for a corporation, the second business year preceding its business year (for a corporation for which that second preceding business year is less than one year, the period combining each business year that began during the period from the day before the day two years before the first day of its business year until the day on which one year has elapsed from that day).
Where a person required to preserve prescribed in Article 7 of the Act, in the case where the person has engaged in an electronic transaction, proves that, due to a disaster or other unavoidable circumstances, the person was unable to preserve the electronic or magnetic records relating to the transaction information of that electronic transaction in accordance with the Ministry of Finance Order prescribed in that Article, or where the competent district director with jurisdiction over the place for tax payment, etc. finds that there are reasonable grounds for the person having been unable to preserve those electronic or magnetic records in accordance with that Ministry of Finance Order and the person required to preserve has made it possible to comply with a request under the provisions of laws concerning national tax to present or submit those electronic or magnetic records and documents prepared by outputting those electronic or magnetic records (limited to those output in an orderly format and clear state), the person may, notwithstanding the provisions of paragraph (1), preserve those electronic or magnetic records; provided, however, that this does not apply where, had those circumstances not arisen or had those grounds not existed, it is found that the person would not have been able to preserve those electronic or magnetic records in accordance with that Ministry of Finance Order.