Supplementary Provisions, Article 6Transitional Measures Concerning Enterprise Tax
第六条（事業税に関する経過措置）
With regard to the retention of the books and documents prescribed in Article 72-55-3 of the Former Act that a person who fell under the category of persons prescribed in that Article on or before December 31, 2013 prepared or received on or before that day, and the retention of electronic or magnetic records pertaining to the transaction information of electronic transactions that person conducted on or before that day, the provisions then in force continue to govern.
The provisions of Article 9, paragraphs (11) through (13) of the Supplementary Provisions of the Former Act remain in force with respect to corporate enterprise tax for business years that began before the Effective Date.
旧法附則第九条第十一項から第十三項までの規定は、施行日前に開始した事業年度分の法人の事業税については、なおその効力を有する。
the Effective Datemachine translation
「施行日」
The date Act No. 3 of 2013, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 3 of 2013 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
transaction informationmachine translation
「取引情報」
Transaction information (取引情報) as defined in Article 755 of the Local Tax Act as it stood before Act No. 3 of 2013 amended it, in electronic transactions (電子取引) made on or before 31 December 2013.
Defined inSupplementary Provisions, Article 4, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 6, paragraph (1); and Supplementary Provisions, Article 9, paragraph (2)
electronic transactionmachine translation
「電子取引」
An electronic transaction as defined in Article 2, item 5 of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers: a transaction in which the transaction information (取引情報) — what is normally stated in an order form, contract, invoice, receipt, quotation or similar document — is exchanged by electronic or magnetic means; here, one relating to the individual's real estate income or business income for the year.
Defined inSupplementary Provisions, Article 4, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 6, paragraph (1); and Supplementary Provisions, Article 9, paragraph (2)
electronic or magnetic recordmachine translation
「電磁的記録」
An electronic or magnetic record as defined in Article 748, paragraph 1 of the Local Tax Act as it stood before Act No. 3 of 2013 amended it.
Defined inSupplementary Provisions, Article 4, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 6, paragraph (1); and Supplementary Provisions, Article 9, paragraph (2)