Supplementary Provisions, Article 18Transitional Measures Concerning Special Provisions on the Method of Retaining Local Tax Books, etc. Prepared Using Computers
第十八条（電子計算機を使用して作成する地方税関係帳簿等の保存方法等の特例に関する経過措置）
The provisions of Article 748, paragraph (1) and Article 749, paragraph (1) of the New Act apply to local tax books (meaning the local tax books prescribed in Article 748, paragraph (1) of the New Act; the same applies in paragraph (4)) the keeping of which begins on or after January 1, 2022.
新法第七百四十八条第一項及び第七百四十九条第一項の規定は、令和四年一月一日以後に備付けを開始する地方税関係帳簿（新法第七百四十八条第一項に規定する地方税関係帳簿をいう。第四項において同じ。）について適用する。
The provisions of Article 748, paragraph (2) and Article 749, paragraph (2) of the New Act apply to local tax documents (meaning the local tax documents prescribed in Article 748, paragraph (2) of the New Act; the same applies hereinafter in this Article) specified in the items of Article 748, paragraph (2) of the New Act that are retained on or after January 1, 2022.
新法第七百四十八条第二項及び第七百四十九条第二項の規定は、令和四年一月一日以後に保存が行われる新法第七百四十八条第二項各号に定める地方税関係書類（同項に規定する地方税関係書類をいう。以下この条において同じ。）について適用する。
The provisions of Article 748, paragraph (3) of the New Act apply to local tax documents set forth in the right-hand column of each item of the table in Article 748, paragraph (3) of the New Act that are retained on or after January 1, 2022.
新法第七百四十八条第三項の規定は、令和四年一月一日以後に保存が行われる同項の表の各号の下欄に掲げる地方税関係書類について適用する。
The provisions of Article 749, paragraph (3) of the New Act apply to electronic or magnetic records relating to local tax books or to local tax documents specified in the items of Article 748, paragraph (2) of the New Act (meaning the electronic or magnetic records prescribed in Article 748, paragraph (1) of the New Act; the same applies in paragraph (6)) that are retained on or after January 1, 2022.
新法第七百四十九条第三項の規定は、令和四年一月一日以後に保存が行われる地方税関係帳簿又は新法第七百四十八条第二項各号に定める地方税関係書類に係る電磁的記録（同条第一項に規定する電磁的記録をいう。第六項において同じ。）について適用する。
The provisions of Article 750, paragraphs (1) and (2) of the New Act apply to local tax documents prescribed in Article 750, paragraph (1) of the New Act that are obtained on or after January 1, 2022 or documents prescribed in Article 750, paragraph (2) of the New Act that are submitted on or after that date.
新法第七百五十条第一項及び第二項の規定は、令和四年一月一日以後に徴する同条第一項に規定する地方税関係書類又は同日以後に提出する同条第二項に規定する書類について適用する。
The provisions of Article 750, paragraph (3) of the New Act apply to electronic or magnetic records relating to the matters to be stated in local tax documents prescribed in Article 750, paragraph (1) of the New Act that are provided on or after January 1, 2022 or electronic or magnetic records relating to the matters to be stated in documents prescribed in Article 750, paragraph (2) of the New Act that are provided on or after that date.
新法第七百五十条第三項の規定は、令和四年一月一日以後に提供を受ける同条第一項に規定する地方税関係書類に記載すべき事項に係る電磁的記録又は同条第二項に規定する書類に記載すべき事項に係る電磁的記録について適用する。
The provisions of Article 756, paragraph (4) of the New Act apply to prefectural tobacco tax for which the deadline for filing the return under Article 74-24, paragraph (3) of the New Act arrives on or after January 1, 2022.
新法第七百五十六条第四項の規定は、令和四年一月一日以後に新法第七十四条の二十四第三項の申告書の提出期限が到来する道府県たばこ税について適用する。
The provisions of Article 756, paragraph (5) of the New Act apply to light oil delivery tax for which the deadline for filing the return under Article 144-48, paragraph (3) of the New Act arrives on or after January 1, 2022.
新法第七百五十六条第五項の規定は、令和四年一月一日以後に新法第百四十四条の四十八第三項の申告書の提出期限が到来する軽油引取税について適用する。
The provisions of Article 756, paragraph (6) of the New Act apply to municipal tobacco tax for which the deadline for filing the return under Article 484, paragraph (3) of the New Act arrives on or after January 1, 2022.
新法第七百五十六条第六項の規定は、令和四年一月一日以後に新法第四百八十四条第三項の申告書の提出期限が到来する市町村たばこ税について適用する。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 7 of 2021.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
local tax booksmachine translation
「地方税関係帳簿」
Local tax books (地方税関係帳簿) as defined in Article 748, paragraph 1 of the Local Tax Act as amended by Act No. 7 of 2021.
Defined inSupplementary Provisions, Article 18, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 18, paragraph (4)
local tax documentsmachine translation
「地方税関係書類」
Local tax documents (地方税関係書類) as defined in Article 748, paragraph 2 of the Local Tax Act as amended by Act No. 7 of 2021.
Defined inSupplementary Provisions, Article 18, paragraph (2)· applies only in this article
electronic or magnetic recordmachine translation
「電磁的記録」
A record made in electronic, magnetic or any other form people cannot perceive directly, for use in computer processing, as Article 748, paragraph 1 of the Local Tax Act as amended by Act No. 7 of 2021 defines it.
Defined inSupplementary Provisions, Article 18, paragraph (4)· applies only in this provision and in Supplementary Provisions, Article 18, paragraph (6)