In order to respond to the information-oriented society and to reduce the burden on taxpayers, etc. relating to the preservation of books and documents related to national tax while ensuring the proper performance of national tax payment obligations, and for other purposes, this Act is to provide special provisions of the Income Tax Act (Act No. 33 of 1965), the Corporation Tax Act (Act No. 34 of 1965), and other laws concerning national tax with regard to the preservation methods, etc. for books and documents related to national tax prepared by means of computers.
この法律は、情報化社会に対応し、国税の納税義務の適正な履行を確保しつつ納税者等の国税関係帳簿書類の保存に係る負担を軽減する等のため、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について、所得税法（昭和四十年法律第三十三号）、法人税法（昭和四十年法律第三十四号）その他の国税に関する法律の特例を定めるものとする。
national taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
books and documents related to national taxmachine translation
「国税関係帳簿書類」
Books related to national tax (国税関係帳簿) and documents related to national tax (国税関係書類): the books a national tax law requires a person to keep and preserve, and the documents it requires a person to preserve.
Defined inArticle 2, paragraph (1), item (ii)· applies throughout the law