Supplementary Provisions, Article 70Transitional Measures Concerning the Special Deduction for Blue Returns
第七十条(青色申告特別控除に関する経過措置)
The provisions of Article 25-2 of the New Act on Special Measures Concerning Taxation apply to income tax for 2020 and subsequent years, and the provisions then in force continue to govern income tax for 2019 and prior years.
新租税特別措置法第二十五条の二の規定は、令和二年分以後の所得税について適用し、令和元年分以前の所得税については、なお従前の例による。
With regard to the books and documents specified by Order of the Ministry of Finance prescribed in Article 25-2, paragraph (4), item (i) of the Act on Special Measures Concerning Taxation before the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021; hereinafter referred to as the "2021 Amendment Act" in this paragraph) (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the 2021 Amendment" in this paragraph) that pertain to income tax for a year (limited to 2020) for which an individual has obtained the approval of the district director for filing a blue return, if that individual has not, as of the date in 2020 on which the individual commences keeping those books and documents, obtained the approval referred to in Article 4, paragraph (1) or Article 5, paragraph (1) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998) before the amendment by Article 12 of the 2021 Amendment Act (hereinafter referred to as the "Electronic Books Preservation Act Before the 2021 Amendment" in this paragraph) pertaining to those books and documents, and the day three months before that date is not a day within one year after the date on which the written notification under Article 7, paragraph (1) of the Electronic Books Preservation Act Before the 2021 Amendment (including as applied mutatis mutandis pursuant to Article 9 of the Electronic Books Preservation Act Before the 2021 Amendment) pertaining to those books and documents was submitted or the date on which the notice under Article 8, paragraph (2) of the Electronic Books Preservation Act Before the 2021 Amendment (including as applied mutatis mutandis pursuant to Article 9 of the Electronic Books Preservation Act Before the 2021 Amendment) was received, the provisions of these Acts may be applied by deeming, in Article 25-2, paragraph (4), item (i) of the Act on Special Measures Concerning Taxation Before the 2021 Amendment, the phrase "for those of the books and documents prescribed in the preceding paragraph for that year that are specified by Order of the Ministry of Finance, having obtained the approval referred to in Article 4, paragraph (1) or Article 5, paragraph (1) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998)" to be replaced with "for those books and documents during the period from the date on which the keeping of electromagnetic records prescribed in Article 2, item (iii) of that Act pertaining to those of the books and documents prescribed in the preceding paragraph that are specified by Order of the Ministry of Finance is commenced, with the approval referred to in Article 4, paragraph (1) or Article 5, paragraph (1) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998) before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021), as read by replacing terms pursuant to the provisions of Article 70, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), having been obtained based on an application under Article 6, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 9 of that Act), to December 31, 2020" and the phrase "Article 2, item (iii) of that Act" to be replaced with "that item", by deeming, in Article 4, paragraph (1) and Article 5, paragraph (1) of the Electronic Books Preservation Act Before the 2021 Amendment, the phrase "consistently from the initial recording stage" to be replaced with "consistently from the date in 2020 on which the keeping of electromagnetic records is commenced", and by deeming, in Article 6, paragraph (1) and paragraph (5), item (i) of the Electronic Books Preservation Act Before the 2021 Amendment, the phrase "the date on which the keeping of national tax-related books is commenced" to be replaced with "the date on which the keeping of electromagnetic records pertaining to national tax-related books is commenced".
青色申告書を提出することにつき税務署長の承認を受けている個人のその承認を受けている年分(令和二年分に限る。)の所得税に係る所得税法等の一部を改正する法律(令和三年法律第十一号。以下この項において「令和三年改正法」という。)第七条の規定による改正前の租税特別措置法(以下この項において「令和三年改正前租税特別措置法」という。)第二十五条の二第四項第一号に規定する財務省令で定める帳簿書類については、当該個人が令和二年における当該帳簿書類の備付けを開始する日において当該帳簿書類に係る令和三年改正法第十二条の規定による改正前の電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律(平成十年法律第二十五号。以下この項において「令和三年改正前電子帳簿保存法」という。)第四条第一項又は第五条第一項の承認を受けていない場合であって、同日の三月前の日が、当該帳簿書類に係る令和三年改正前電子帳簿保存法第七条第一項(令和三年改正前電子帳簿保存法第九条において準用する場合を含む。)の規定による届出書の提出がされた日又は令和三年改正前電子帳簿保存法第八条第二項(令和三年改正前電子帳簿保存法第九条において準用する場合を含む。)の規定による通知を受けた日以後一年以内の日でない場合には、令和三年改正前租税特別措置法第二十五条の二第四項第一号中「その年における前項に規定する帳簿書類のうち財務省令で定めるものにあつては、電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律(平成十年法律第二十五号)第四条第一項又は第五条第一項の承認を受けて」とあるのは「所得税法等の一部を改正する法律(平成三十年法律第七号)附則第七十条第二項の規定により読み替えられた所得税法等の一部を改正する法律(令和三年法律第十一号)第十二条の規定による改正前の電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律(平成十年法律第二十五号)第六条第一項(同法第九条において準用する場合を含む。)の規定による申請に基づき同法第四条第一項又は第五条第一項の承認を受けて前項に規定する帳簿書類のうち財務省令で定めるものに係る同法第二条第三号に規定する電磁的記録の備付けを開始する日から令和二年十二月三十一日までの間における当該帳簿書類にあつては」と、「同法第二条第三号」とあるのは「同号」とし、令和三年改正前電子帳簿保存法第四条第一項及び第五条第一項中「最初の記録段階から一貫して」とあるのは「令和二年において電磁的記録の備付けを開始する日から一貫して」と、令和三年改正前電子帳簿保存法第六条第一項及び第五項第一号中「国税関係帳簿の備付けを開始する日」とあるのは「国税関係帳簿に係る電磁的記録の備付けを開始する日」として、これらの法律の規定を適用することができる。