In this Act, the meanings of the terms set forth in the following items are as prescribed respectively in those items:
この法律において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
National tax: means national tax prescribed in Article 2, item (i) (Definitions) of the Act on General Rules for National Taxes (Act No. 66 of 1962);
国税 国税通則法（昭和三十七年法律第六十六号）第二条第一号（定義）に規定する国税をいう。
Books and documents related to national tax: means books related to national tax (meaning books that are required to be kept and preserved pursuant to the provisions of laws concerning national tax (excluding the books prescribed in Article 16, paragraph (11) (Special Provisions on National Consumption Tax in Cases of Performing Bonded Operations at Bonded Factories, etc.) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955)); the same applies hereinafter) or documents related to national tax (meaning documents that are required to be preserved pursuant to the provisions of laws concerning national tax; the same applies hereinafter);
国税関係帳簿書類 国税関係帳簿（国税に関する法律の規定により備付け及び保存をしなければならないこととされている帳簿（輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十六条第十一項（保税工場等において保税作業をする場合等の内国消費税の特例）に規定する帳簿を除く。）をいう。以下同じ。）又は国税関係書類（国税に関する法律の規定により保存をしなければならないこととされている書類をいう。以下同じ。）をいう。
Electronic or magnetic record: means a record made by an electronic method, a magnetic method, or any other method that cannot be recognized by human perception (referred to as "electronic or magnetic means" in item (v)), which is used for information processing by a computer;
電磁的記録 電子的方式、磁気的方式その他の人の知覚によっては認識することができない方式（第五号において「電磁的方式」という。）で作られる記録であって、電子計算機による情報処理の用に供されるものをいう。
Person required to preserve: means a person who is required to preserve books and documents related to national tax pursuant to the provisions of laws concerning national tax;
Electronic transaction: means a transaction in which transaction information (meaning the matters ordinarily stated in documents such as purchase orders, contracts, invoices, receipts, and quotations, or documents equivalent thereto, that are received or issued in relation to a transaction; the same applies hereinafter) is given and received by electronic or magnetic means;
電子取引 取引情報（取引に関して受領し、又は交付する注文書、契約書、送り状、領収書、見積書その他これらに準ずる書類に通常記載される事項をいう。以下同じ。）の授受を電磁的方式により行う取引をいう。
Computer output microfilm: means microfilm prepared by outputting an electronic or magnetic record using a computer.
電子計算機出力マイクロフィルム 電子計算機を用いて電磁的記録を出力することにより作成するマイクロフィルムをいう。
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 related to national taxmachine translation
「国税関係帳簿」
A book that a national tax law requires a person to keep and preserve, other than the books provided for in Article 16, paragraph (11) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods for bonded work in bonded factories.
Defined inArticle 2, paragraph (1), item (ii)
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
documents related to national taxmachine translation
「国税関係書類」
A document that a national tax law requires a person to preserve.
Defined inArticle 2, paragraph (1), item (ii)
electronic or magnetic meansmachine translation
「電磁的方式」
Electronic, magnetic or any other form that people cannot perceive directly with their senses.
Short name set inArticle 2, paragraph (1), item (iii)· applies only in this provision and in Article 2, paragraph (1), item (v)
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 2, paragraph (1), item (iii)· applies throughout the law
person required to preservemachine translation
「保存義務者」
A person whom a national tax law requires to preserve books or documents related to national tax (国税関係帳簿書類).
Defined inArticle 2, paragraph (1), item (iv)· applies throughout the law
transaction informationmachine translation
「取引情報」
Transaction information 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: the matters normally stated in an order form, contract, invoice, receipt, quotation or similar document received or issued in a transaction.
Defined inArticle 2, paragraph (1), item (v)
electronic transactionmachine translation
「電子取引」
A transaction in which the transaction information (取引情報) — the matters normally stated in an order form, contract, invoice, receipt, quotation or similar document received or issued in a transaction — is exchanged by electronic or magnetic means (電磁的方式).
Defined inArticle 2, paragraph (1), item (v)· applies throughout the law
computer output microfilmmachine translation
「電子計算機出力マイクロフィルム」
Microfilm made by outputting an electronic or magnetic record (電磁的記録) with a computer.
Defined inArticle 2, paragraph (1), item (vi)· applies throughout the law