Article 755Exclusion from Application of the Act on Utilization of Telecommunications Technology in Document Preservation, etc. Conducted by Private Business Operators, etc.
第七百五十五条（民間事業者等が行う書面の保存等における情報通信の技術の利用に関する法律の適用除外）
The provisions of Articles 3, 4 and 6 of the Act on Utilization of Telecommunications Technology in Document Preservation, etc. Conducted by Private Business Operators, etc. (Act No. 149 of 2004) do not apply to local tax books and local tax documents.
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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
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