Article 5Preservation of Books and Documents Related to National Tax by Means of Computer Output Microfilm, etc.
第五条（国税関係帳簿書類の電子計算機出力マイクロフィルムによる保存等）
Where a person required to preserve prepares all or part of books related to national tax using a computer consistently from the initial stage of recording, the person may, as provided by Ministry of Finance Order, substitute the keeping of the electronic or magnetic records relating to those books related to national tax and the preservation of those electronic or magnetic records by computer output microfilm for the keeping and preservation of those books related to national tax.
保存義務者は、国税関係帳簿の全部又は一部について、自己が最初の記録段階から一貫して電子計算機を使用して作成する場合には、財務省令で定めるところにより、当該国税関係帳簿に係る電磁的記録の備付け及び当該電磁的記録の電子計算機出力マイクロフィルムによる保存をもって当該国税関係帳簿の備付け及び保存に代えることができる。
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 by computer output microfilm of the electronic or magnetic records relating to those documents related to national tax for the preservation of those documents related to national tax.
保存義務者は、国税関係書類の全部又は一部について、自己が一貫して電子計算機を使用して作成する場合には、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電子計算機出力マイクロフィルムによる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。
A person required to preserve who substitutes the keeping and preservation of the electronic or magnetic records relating to books related to national tax for the keeping and preservation of those books related to national tax pursuant to the provisions of paragraph (1) of the preceding Article, or who substitutes the preservation of the electronic or magnetic records relating to documents related to national tax for the preservation of those documents related to national tax pursuant to the provisions of paragraph (2) of that Article, may, in the cases specified by Ministry of Finance Order, as provided by Ministry of Finance Order, with regard to all or part of those books related to national tax or those documents related to national tax, substitute the preservation by computer output microfilm of the electronic or magnetic records relating to those books related to national tax or those documents related to national tax for the preservation of the electronic or magnetic records relating to those books related to national tax or those documents related to national tax.
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
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