Article 4Preservation of Books and Documents Related to National Tax by Means of Electronic or Magnetic Records, etc.
第四条（国税関係帳簿書類の電磁的記録による保存等）
Where a person required to preserve prepares all or part of books related to national tax (excluding those specified by Ministry of Finance Order; the same applies in this paragraph, in Article 5, paragraphs (1) and (3), and in Article 8, paragraphs (1) and (4)) using a computer consistently from the initial stage of recording, the person may, as provided by Ministry of Finance Order, substitute the keeping and preservation of the electronic or magnetic records relating to those books related to national tax for the keeping and preservation of those books related to national tax.
Where a person required to preserve prepares all or part of documents related to national tax using a computer consistently, the person may, as provided by Ministry of Finance Order, substitute the preservation of the electronic or magnetic records relating to those documents related to national tax for the preservation of those documents related to national tax.
In addition to what is prescribed in the preceding paragraph, where a person required to preserve records the matters stated in all or part of documents related to national tax (excluding those specified by Ministry of Finance Order; the same applies in this paragraph) in electronic or magnetic records by a device specified by Ministry of Finance Order, the person may, as provided by Ministry of Finance Order, substitute the preservation of the electronic or magnetic records relating to those documents related to national tax for the preservation of those documents related to national tax. In this case, if the preservation of the electronic or magnetic records relating to those documents related to national tax is not carried out as provided by that Ministry of Finance Order (excluding the case where those documents related to national tax are being preserved), the person required to preserve must preserve those electronic or magnetic records in compliance with requirements specified by Ministry of Finance Order, such as the period during which those electronic or magnetic records are to be preserved.
前項に規定するもののほか、保存義務者は、国税関係書類（財務省令で定めるものを除く。以下この項において同じ。）の全部又は一部について、当該国税関係書類に記載されている事項を財務省令で定める装置により電磁的記録に記録する場合には、財務省令で定めるところにより、当該国税関係書類に係る電磁的記録の保存をもって当該国税関係書類の保存に代えることができる。この場合において、当該国税関係書類に係る電磁的記録の保存が当該財務省令で定めるところに従って行われていないとき（当該国税関係書類の保存が行われている場合を除く。）は、当該保存義務者は、当該電磁的記録を保存すべき期間その他の財務省令で定める要件を満たして当該電磁的記録を保存しなければならない。
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)
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 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