Supplementary Provisions, Article 15Transitional Measures concerning Special Provisions on Methods of Preserving Books and Documents Related to Local Tax Prepared by Means of Computers
第十五条（電子計算機を使用して作成する地方税関係帳簿書類の保存方法等の特例に関する経過措置）
With regard to the application of the provisions of Article 750, paragraphs (1) and (2), and paragraph (5), item (iii) of the New Act (including as applied mutatis mutandis pursuant to Article 754 of the New Act) during the period until the day on which one year elapses from the date of enforcement of the provisions listed in Article 1, item (i) of the Supplementary Provisions, "three months before" in Article 750, paragraphs (1) and (2) of the New Act is deemed to be replaced with "five months before", "six months" is deemed to be replaced with "eight months", and "three months" in paragraph (5), item (iii) of that Article is deemed to be replaced with "five months".
附則第一条第一号に掲げる規定の施行の日から一年を経過する日までの間における新法第七百五十条第一項、第二項及び第五項第三号（これらの規定を新法第七百五十四条において準用する場合を含む。）の規定の適用については、新法第七百五十条第一項及び第二項中「三月前」とあるのは「五月前」と、「六月」とあるのは「八月」と、同条第五項第三号中「三月」とあるのは「五月」とする。
The provisions of Article 755 of the New Act apply to the exchange of transaction information (meaning transaction information prescribed in Article 755 of the New Act) made on or after the date of enforcement of the provisions listed in Article 1, item (i) of the Supplementary Provisions.
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 27 of 1998.
Short name set inSupplementary Provisions, Article 2, paragraph (1)