Supplementary Provisions, Article 3Transitional Measures Accompanying the Partial Amendment of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers
第三条（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の特例に関する法律の一部改正に伴う経過措置）
With regard to the application, during the period until the day on which one year has elapsed from the day on which this Act comes into effect, of the provisions of Article 6, paragraphs (2) and (5), item (iii) (limited to the part pertaining to the approval under Article 4, paragraph (3) of that Act) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers as amended by the provisions of Article 11, the phrase "three months before" in Article 6, paragraph (2) of that Act is deemed to be replaced with "five months before", the phrase "six months" in the proviso to that paragraph is deemed to be replaced with "eight months", and the phrase "three months" in paragraph (5), item (iii) of that Article is deemed to be replaced with "five months".
この法律の施行の日から一年を経過する日までの間における第十一条の規定による改正後の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の特例に関する法律第六条第二項及び第五項第三号の規定（同法第四条第三項の承認に係る部分に限る。）の適用については、同法第六条第二項中「三月前」とあるのは「五月前」と、同項ただし書中「六月」とあるのは「八月」と、同条第五項第三号中「三月」とあるのは「五月」とする。