Article 27-2Scope, etc. of Electronic or Magnetic Records Subject to Special Provisions on Heavy Penalty Tax Concerning Matters Recorded in Electronic or Magnetic Records
第二十七条の二(電磁的記録に記録された事項に関する重加算税の特例の対象となる電磁的記録の範囲等)
Changes on (Ministry of Finance Order No. 19 of 2026)
The electronic or magnetic records specified by Ministry of Finance Order prescribed in Article 71-2, paragraph (1), item (ix) of the Order are the electronic or magnetic records prescribed in Article 5, paragraph (4) and the electronic or magnetic records prescribed in Article 16, paragraph (4).
令第七十一条の二第一項第九号に規定する財務省令で定める電磁的記録は、第五条第四項に規定する電磁的記録及び第十六条第四項に規定する電磁的記録とする。
Changes on (Ministry of Finance Order No. 19 of 2026)
With respect to matters recorded in electronic or magnetic records, among the electronic or magnetic records listed in Article 71-2, paragraph (1), items (i) through (viii) of the Order or the electronic or magnetic records prescribed in the preceding paragraph, that are retained in the form of a document prepared by outputting those electronic or magnetic records pursuant to the provisions of Article 5, paragraph (6), Article 6-4, paragraph (6), Article 15-5, paragraph (2), Article 16, paragraph (6), Article 26-7, paragraph (3) or Article 26-8, paragraph (2), or the provisions of Article 36-2, paragraph (4) (Certification, etc. of Being a Foreign Diplomatic Mission, etc.) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation (Ministry of Finance Order No. 15 of 1957), Article 59-2, paragraph (1) of the Act does not apply.
令第七十一条の二第一項第一号から第八号までに掲げる電磁的記録又は前項に規定する電磁的記録のうち、第五条第六項、第六条の四第六項、第十五条の五第二項、第十六条第六項、第二十六条の七第三項若しくは第二十六条の八第二項の規定又は租税特別措置法施行規則(昭和三十二年大蔵省令第十五号)第三十六条の二第四項(外国公館等であることの証明等)の規定に基づき、当該電磁的記録を出力することにより作成した書面で保存されている場合における当該電磁的記録に記録された事項については、法第五十九条の二第一項の規定は、適用しない。
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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.
Defined inArticle 5, paragraph (4)· applies only in this provision and in Article 5, paragraphs (5) and (6)